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Highlights / Annotations / Catch Notes For May of 2013

Home Highlights May May 2013 Year 2013

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Showing 51 to 100 of 359 Records

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May 29, 2013 Case Laws Companies Law Commission

Competition Commission of India dismisses allegations of abuse of dominant position in tech and telecom sales arrangement.
May 28, 2013 Case Laws Central Excise HC

Court Rules on Cenvat Credit: Revenue Can't Selectively Appeal Against Some Assessees, Ensures Fairness in Tax Law Application.
May 28, 2013 Case Laws Central Excise HC

Re-testing of Samples Allowed Even if Initial Tests by Approved Labs Are Clear and Complete.
May 28, 2013 Case Laws Service Tax AT

Appellant Wins Refund of Service Tax u/r 6(3) Due to Non-Provision of Services; Lower Authorities Overruled.
May 28, 2013 Case Laws Service Tax AT

Company Avoids Penalty for Failing to Remit Service Tax Due to Bona Fide Mistake.
May 28, 2013 Case Laws Service Tax AT

Appellant Faces Service Tax Liability on Software Import Despite Customs Duty and VAT Payments.
May 28, 2013 Case Laws Income Tax HC

High Court Affirms Securities Transaction Tax Rebate u/s 88E; Applicable Even with Income Assessed u/s 115JB.
May 28, 2013 Case Laws Income Tax HC

Court Reduces Petitioner's Monthly Installments from Rs. 80 Crores to Rs. 15 Crores Due to Genuine Hardship Plea.
May 28, 2013 Case Laws Income Tax HC

High Court Quashes Reopening of Assessment on Unaccounted Bad Debts; Issue Should Have Been Addressed Initially.
May 28, 2013 Case Laws Income Tax HC

CIT's Review of Audit Party's Suggestions Does Not Meet Reassessment Compliance Standards, Court Rules.
May 27, 2013 Case Laws Central Excise AT

Refund Denied: Late Filing and Lack of Payment Protest Lead to Rejection of Claim.
May 27, 2013 Case Laws Central Excise HC

Court Modifies Pre-Deposit Requirement: Appellant Must Pay 4 Crores in Six Weeks Instead of 60% Pre-Deposit Condition.
May 27, 2013 Case Laws Central Excise AT

Manufacturing Director and Recipient Admit to Duty Evasion; Demand for Duty Payment Confirmed.
May 27, 2013 Case Laws Central Excise HC

High Court Partially Upholds and Rejects Recovery Proceedings under CBEC Circular Dated Jan 1, 2013, on Central Excise Laws.
May 27, 2013 Case Laws Service Tax AT

Service Tax Paid by Transport Agency, Not Recipient; No Revenue Loss, Extra Tax Demand Dismissed.
May 27, 2013 Case Laws Customs AT

Duty Exemption Granted After Initial Denial for Imported Goods Under Notification 21/2002-Cus Due to Quality Concerns.
May 27, 2013 Case Laws Income Tax AT

Company Allowed Deduction for Loss Due to REPO Price Adjustments Following RBI Guidelines.
May 27, 2013 Case Laws Income Tax AT

Substance Over Form: Tax Treatment Hinges on True Nature of Transactions, Impacting FTS and TDS Compliance.
May 27, 2013 Case Laws Income Tax AT

DVO Valuation Report Cannot Increase Assessee's Declared Property Investment Without Evidence Exceeding Registered Sale Deed Value.
May 27, 2013 Case Laws Income Tax AT

Interest from Oriental Bank of Commerce classified as income from other sources; Assessing Officer's decision upheld.
May 27, 2013 Case Laws Income Tax AT

Government-Funded Entities Automatically Exempt u/s 10(23C)(iiiac) of Income Tax Act.
May 27, 2013 Case Laws Income Tax AT

Sales Tax Refund Granted at Rs. 79.15 Lac; Remaining Balance Written Off; Section 43B Deduction Allowed.
May 27, 2013 Case Laws Income Tax AT

Assessee Cannot Collect Sales Tax but Including It in Dealer's Price Counts as Trading Receipt Per State Notification.
May 27, 2013 Case Laws Income Tax HC

High Court Rules Rental Income from Unsold Flats as "Income from House Property," Not "Income from Business.
May 27, 2013 Case Laws Companies Law SC

Supreme Court Upholds SEBI's Decision: Appellants Can't Withdraw Offer to Acquire SRMTL Equity Shares.
May 25, 2013 Case Laws Central Excise AT

Refund Claim Approved as Deposits Were Under Protest, Not Duty; Rejection Overturned as Not Time-Barred.
May 25, 2013 Case Laws Central Excise AT

Duty Abatement u/r 10 Not Denied Due to Lack of Time in Superintendent's Sealing Remarks.
May 25, 2013 Case Laws Service Tax AT

Accessing Own Databases in US, UK, India Not Considered Importing Services Under Relevant Rules.
May 25, 2013 Case Laws Service Tax HC

High Court Reduces CESTAT's Pre-Deposit Requirement for Cellular Companies from Rs. 80 Crores to Rs. 25 Crores.
May 25, 2013 Case Laws Customs AT

License Fees and Royalties Must Be Included in Valuation of Imported Replicators and DVDs per Customs Regulations.
May 25, 2013 Case Laws Income Tax AT

Court Rules Share Valuation Discrepancy Not Covered by Section 48 Proviso (iv); Allotment Date vs. Warrant Price Issue.
May 25, 2013 Case Laws Income Tax HC

Notice u/s 148 Needs Direct Nexus with Recorded Material for Validity in Reopening Assessments.
May 25, 2013 Case Laws Income Tax AT

CIT Incorrectly Bars Current Year's Depreciation Set Off Against Capital Gains, Skips Sections 70, 71, and 32(2) Analysis.
May 25, 2013 Case Laws Income Tax AT

Individual on Foreign Vessel Qualifies as Non-Resident u/s 6 of Income Tax Act, Being Abroad 230 Days.
May 25, 2013 Case Laws Income Tax AT

Merchant Banking Business Transfer Not Subject to Section 50B Slump Sale Provisions Due to Lack of Actual Undertaking Transfer.
May 25, 2013 Case Laws Income Tax AT

Employee Loan Write-Offs Allowed as Business Loss Deduction After Merchant Banking Business Transfer, Says Tax Law.
May 25, 2013 Case Laws VAT and Sales Tax HC

Dealers Automatically Registered Under U.P. Value Added Act, 2008; Missing Biometric Data Doesn't Invalidate Certificates.
May 25, 2013 Case Laws VAT and Sales Tax HC

Petitioner Not Liable for Dues Under U.P. Trade Tax Act but Responsible Under Central Sales Tax Act.
May 24, 2013 Case Laws Central Excise AT

Refund Claim Denied Due to Limitation Period; Cause of Action from Second Payment on 15/11/06 Found Within Time Limit.
May 24, 2013 Case Laws Central Excise AT

Appellant's Refund Claim Rejected; Protest Letter Deemed Ineffective After Submission with Classification Lists in 1987.
May 24, 2013 Case Laws Service Tax HC

Educational Qualifications Stay Valid Despite Needing Extra Exams for Practice in Related Fields.
May 24, 2013 Case Laws Customs HC

Customs Cannot Assume LOP Extension for Duty Evasion, Says Development Commissioner.
May 24, 2013 Case Laws Income Tax AT

CIT cannot revise u/s 263 just for differing opinions if the assessing officer's view is plausible.
May 24, 2013 Case Laws Income Tax AT

Cash Repayment of Capital Balance Excluded from Section 269T of Income Tax Act; Not a Loan or Deposit.
May 24, 2013 Case Laws Income Tax AT

No penalty u/s 271E for separate payments under Rs. 20,000 violating Section 269T of the Income Tax Act.
May 24, 2013 Case Laws Income Tax AT

Section 14A: No Disallowance If No Expenditure Incurred for Earning Exempt Income Under Income Tax Act.
May 24, 2013 Case Laws Income Tax AT

Section 40(a)(ia) TDS Disallowance Not Applicable Without Clear Income Element in Transaction.
May 24, 2013 Case Laws Income Tax AT

Tax Department Must Prove Gift of Immovable Property by Family is Not Genuine; 1/8th Share Transfer in Question.
May 24, 2013 Case Laws Income Tax AT

Proposal Clarifies No Negative Stock Occurred, Despite Initial Assumptions Suggesting Otherwise, Based on Quantitative Data.
May 24, 2013 Case Laws VAT and Sales Tax HC

New Tax Rate: Copper Wire Bars and Cathodes Tax Reduced from 4% to 1.

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