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Highlights / Annotations / Catch Notes For June of 2013

Home Highlights June June 2013 Year 2013

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Showing 1 to 50 of 365 Records

12 3 4 5........ 8

June 29, 2013 Case Laws Central Excise HC

High Court Allows Modvat/Cenvat Credit Transfer During Amalgamation, Following Delhi Tribunal Precedent.
June 29, 2013 Case Laws Central Excise HC

Court Upholds CESTAT Order Requiring Rs. 60 Lakh Pre-Deposit; Appellants Cannot Reopen or Contest the Issue.
June 29, 2013 Case Laws Central Excise HC

Amendment to Rule 5 of Cenvat Credit Rules removes 1:1 input-final product correlation for refund claims.
June 29, 2013 Case Laws Service Tax AT

Petitioner Exempt from Service Tax on Dam Construction Services in Hydroelectric Project.
June 29, 2013 Case Laws Service Tax AT

Court Grants 67% Service Tax Abatement for Construction Services; Temporary Relief Pending Further Review.
June 29, 2013 Case Laws Service Tax AT

Reduced Penalty: Appellant Allowed to Pay 25% for Failing to Deposit Collected Service Tax Amount.
June 29, 2013 Case Laws Customs HC

Revenue Authorities Ordered to Lift Bank Account Attachment u/s 110 of the Customs Act, 1962.
June 29, 2013 Case Laws Income Tax AT

Court Rules Long-Term Capital Gains Must Be Shared Among Co-Owners Based on Property Shares in Joint Ownership Case.
June 29, 2013 Case Laws Income Tax AT

Tax Authorities Can't Dictate Business Expenses u/s 37(1) of Income Tax Act: Emphasizing Taxpayer Autonomy.
June 29, 2013 Case Laws Income Tax AT

Machine Depreciation Part of Commissioning Process; Case Remanded for Further Review.
June 29, 2013 Case Laws Income Tax AT

Court Upholds Section 263 Revision: Section 145A Must Be Followed for Accurate Income Reporting.
June 29, 2013 Case Laws Income Tax AT

Section 263 Orders: Importance Lies in Clarity and Substance of AO's Findings, Not Length.
June 29, 2013 Case Laws Income Tax AT

Printers, routers, and switches to be classified as computers for income tax depreciation rate calculations.
June 29, 2013 Case Laws Income Tax AT

Dispute Over Tax Deduction Eligibility for Profits from Unutilized FSI Sales u/ss 80IB(10) and 80IB(1.
June 28, 2013 Case Laws Central Excise AT

Cenvat Credit Approved for Duty on Welding Electrodes Under Central Excise Rules.
June 28, 2013 Case Laws Central Excise AT

Appellant Not Required to File Four Separate Appeals for One Order Following Show Cause Notices.
June 28, 2013 Case Laws Central Excise AT

Cenvat Credit Not Applicable to High-Speed Diesel; No Modvat Credit for Low Sulphur HSD.
June 28, 2013 Case Laws Service Tax AT

Court Rules Maintenance Charges for Rental Properties Not Subject to Service Tax Under Current Regulations.
June 28, 2013 Case Laws Service Tax AT

Cenvat Credit Available for Input Services Including GTA Services Up to Port of Export for Service Tax Paid.
June 28, 2013 Case Laws Service Tax AT

Penalty Waived for Late Nil Return Filing u/r 7C Proviso; Appellant's Late Fees Dismissed.
June 28, 2013 Case Laws Service Tax AT

Appeal Restoration Denied Despite Apex Court Ruling Eliminating COD Clearance Requirement.
June 28, 2013 Case Laws Customs AT

Licensing Authority's DEPB Scrips Valid Despite Exporter's Misrepresentation or Forgery, Conferring Good Title to Respondent.
June 28, 2013 Case Laws Income Tax AT

Interest on Advance Tax Defaults: Section 234B and Exclusion of Section 234C Interest in Self-Assessment Tax Explained.
June 28, 2013 Case Laws Income Tax AT

Section 144 Error: Assessment Officer Wrongly Disallows Partner Interest and Salary, Yet Confirms Firm Status in Clause 5.
June 28, 2013 Case Laws Income Tax AT

Tribunal Lacks Power for Re-hearing u/s 254(2); Review Limited to Non-Substantive Aspects Only.
June 28, 2013 Case Laws Income Tax AT

Reassessment Invalidated: No Connection Found Between Recorded Reasons and Assessed Income u/s 147.
June 28, 2013 Case Laws Income Tax AT

Time Gap in Transactions Doesn't Prove Unexplained Cash Credits: Withdrawal and Deposit Dates Matter.
June 28, 2013 Case Laws Income Tax AT

Court Rules Interest on Refunded Plot Advances is Deductible as Revenue Expense for Tax Purposes.
June 28, 2013 Case Laws Income Tax AT

Assessment Order Invalidated for Targeting Non-Existent Company After Dissolution or Amalgamation.
June 28, 2013 Case Laws VAT and Sales Tax HC

Assessee Challenges Central Excise Duty as Admitted Tax, Disputes Interest Imposition u/s 8(1).
June 27, 2013 Case Laws Service Tax AT

Cenvat Credit Permitted for Service Tax on Property Rental, Security, Office Maintenance, and Communication Services Expenses.
June 27, 2013 Case Laws Central Excise AT

Cenvat Credit Approved for Welding Electrodes in Plant Maintenance Under Central Excise Regulations.
June 27, 2013 Case Laws Central Excise AT

Court Dismisses Delay Condonation Request, Cites Unsatisfactory Bureaucratic Red-Tape Justification by Applicant.
June 27, 2013 Case Laws Central Excise AT

Court to Decide If Sensur Rubefacient, Herbyl Ointment Are Ayurvedic or Proprietary Medicines Under Excise Tariff Act.
June 27, 2013 Case Laws Central Excise AT

Cenvat Credit on Non-Manufacturing Activity Accepted, No Demand Issued as Duty Paid Exceeds Credit Claimed.
June 27, 2013 Case Laws Service Tax AT

Cenvat Credit Approved for Housekeeping and Construction Services in Factory Premises.
June 27, 2013 Case Laws Service Tax AT

Cenvat Credit Approved for Input Services in Manufacturing: Legal, Maintenance, Audit, Packaging, and More Recognized.
June 27, 2013 Case Laws Service Tax AT

Cenvat Credit Allowed for Commission Agent Services, Establishing Nexus with Manufacturing under Service Tax Framework.
June 27, 2013 Case Laws Service Tax HC

High Court Upholds Dismissal of Appeal by Commissioner of Central Excise Due to Late Filing Beyond Time Limit.
June 27, 2013 Case Laws Service Tax HC

Court Rules Tenant Must Pay Service Tax on Renting Property, Upholds Landlord's Contractual Terms.
June 27, 2013 Case Laws Service Tax AT

"Rent-a-Cab" Services: No Vehicle Ownership Required for Classification Under Service Tax Rules.
June 27, 2013 Case Laws Service Tax AT

Cenvat Credit Approved for Export Services Including CHA and Rent-a-Cab, Eligible Under Tax Regulations.
June 27, 2013 Case Laws Service Tax AT

Cenvat Credit Permitted for Telephone Services Installed at Officials' Residences Under "Input Service" Rule.
June 27, 2013 Case Laws Customs AT

Claimant Retains Right to Refund for Mistaken Export Cess Payment Despite No Appeal Against Assessment Order Filed.
June 27, 2013 Case Laws Customs HC

Tribunal Grants Early Hearing on Appeal for Revocation or Suspension of Customs License, Restoring Business Rights in Mumbai.
June 27, 2013 Case Laws Income Tax AT

Authorities Accept Explanation for Unexplained Bank Credits: Withdrawn Amounts Re-deposited in Same Account.
June 27, 2013 Case Laws Income Tax AT

Penalties u/s 271(1)(c) of Income Tax Act: Imposed Only for Deliberate, Defiant, or Conscious Non-Compliance.
June 27, 2013 Case Laws Income Tax AT

Assessee's repayment of unexplained deposits accepted; no issue with CIT (A)'s order due to creditor's creditworthiness.
June 27, 2013 Case Laws Income Tax AT

Tax Interpretation: Share Premium Funds Treated as Loan Transactions for Arm's Length Price Assessment.
June 27, 2013 Case Laws Income Tax AT

TPO's Zero Royalty Arm's Length Price Unsupported Due to Lack of Evidence and Reliance on Assumptions.

12 3 4 5........ 8

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