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Highlights / Annotations / Catch Notes For June of 2013

Home Highlights June June 2013 Year 2013

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Showing 101 to 150 of 365 Records

1 234 5 6 7........ 8

June 22, 2013 Case Laws Central Excise

Refund - price revision clause - valuation - Excess payment of duty - supply of LPG Cylinders to IOC Ltd. and HPC Ltd. - Unjust enrichment - refund allowed - AT
June 22, 2013 Case Laws Central Excise

Cenvat Credit - duty payment documents - photocopies or extra copies - appellant directed to make pre deposit of 50%. - AT
June 22, 2013 Case Laws Central Excise

Clandestine removal - issue of mis-classification - goods entered in RG-1 register - full stay granted. - AT
June 22, 2013 Case Laws Service Tax

Rectification of mistake - the mistake on the part of the Revenue to have accepted the order-in-original without thinking of the consequences. - application for......
June 22, 2013 Case Laws Service Tax

Stay - order of predeposit of the amounts for a technical violation in taking the suo motu credit by the appellants after depositing the cash amount in view of the......
June 22, 2013 Case Laws Income Tax

Penalty u/s 271C - whether bonafide belief of the assessee that he is not bound to deduct the tax at source be treated as 'reasonable cause'? - Held yes - AT
June 22, 2013 Case Laws Customs

Enhancement of CIF value - during the period prior to 05.06.2012, the old and used Digital Multifunction Printing and Photocopying Machines could be import without any licence. - AT
June 22, 2013 Case Laws Customs

Time limit for filing of Bill of Entry - Section 46 - there is no time-limit for filing a bill of entry by an importer upon arrival of goods. - HC
June 22, 2013 Case Laws Income Tax

Transfer Pricing Adjustment - companies with a small turnover of Rs.25 lacs cannot be held to be comparable in this case. - AT
June 22, 2013 Case Laws VAT and Sales Tax

Levy of tax on opium - cultivators are handing over the opium exclusively to the assessee i.e. Narcotic Department. - The opium is taxable item under the U.P. Trade Tax Act. - HC
June 21, 2013 Case Laws Central Excise

Cenvat credit - Removal of capital goods after use - Rule 3(5) - put to use for approximately eight years - the demand for reversal of entire duty is not justified. - AT
June 21, 2013 Case Laws Central Excise

Cenvat Credit - questions like whether the input is dutiable, whether any element of cost is includable in the assessable value of the input etc. cannot be agitated at......
June 21, 2013 Case Laws Central Excise

SSI Exemption - manufacturing of printed/branded goods having the name of other brand owner - PP caps - exemption allowed - AT
June 21, 2013 Case Laws Central Excise

Valuation - Job Work - inclusion of product development charges and consultancy charges - any expense which is not attributable to the job work cannot be included in......
June 21, 2013 Case Laws Service Tax

Nature of receipt - wither in the nature of collection of the maintenance and service charges from the plot holder or of lease rental - prima facie case is not in favor....
June 21, 2013 Case Laws Service Tax

Service Tax Liability - who is liable to discharge - service tax liability discharged through the agent is sufficient - AT
June 21, 2013 Case Laws Service Tax

Cargo Handling or (GTA) service - In any transportation, loading and unloading is incidental and, therefore, the predominant and essential nature of service is......
June 21, 2013 Case Laws Customs

Importe of R22 gas (an Ozone Depleting Substance) - The Commissioner rightly allowed re-export upon payment of redemption fine and penalty. - AT
June 21, 2013 Case Laws Income Tax

Advance Against Depreciation - MAT u/s 115JB - AAD is income received in advance - the amount did not enter the stream of income - clause (b) of the Explanation 1 is not....
June 21, 2013 Case Laws Income Tax

Registration u/s 12A - The scope of power of CIT is limited in this regard to make enquiries as he may deem fit & not required to look either into the nature of income.....
June 21, 2013 Case Laws Income Tax

Section 251(2) requires that CIT(A) shall not enhance the assessment or a penalty or reduce the amount of refund unless the appellant had a reasonable opportunity of......
June 21, 2013 Case Laws Income Tax

Revisionary powers of Commissioner u/s 263 - contradictory statements - AO did not considered these statements - CIT has remanded back the matter to AO - no prejudice......
June 21, 2013 Case Laws Income Tax

Best judgement assessment - simply on mathematical formula income cannot be estimated. - one should have reasonable nexus to the available material and circumstances. - AT
June 21, 2013 Case Laws VAT and Sales Tax

Works contract - dyes and chemical used in the bleaching, colouring and dyeing etc. on gray cloth are consumed in the process and not transferred. - HC
June 20, 2013 Case Laws Central Excise

Classification - Multigrain Bread Concentrate - Chapter 11 or Chapter 19 - - prima facie Multigrain Bread Concentrate cannot be considered as flour preparation. - AT
June 20, 2013 Case Laws Central Excise

Valuation - whole sale packing - MRP Based or Transaction value - The majority decision of the Larger Bench in the case of Roys Industries [2010 (9) TMI 257] cannot be......
June 20, 2013 Case Laws Service Tax

Works contract service - supply and installation of 'Electronic Security and Safety Systems' - value of goods supplied to be reduced from gross value - stay granted - AT
June 20, 2013 Case Laws Service Tax

Cenvat Credit - input services - fumigation expenses incurred are in the nature of packing expenses. - credit allowed - AT
June 20, 2013 Case Laws Service Tax

Cenvat Credit - input services - ood Pass Services has no nexus with the business of assessee - credit denied - AT
June 20, 2013 Case Laws Service Tax

Appeal by Revenue before CESTAT - In the present case the amount involved in this appeal is only Rs. 2,52,146/- - Appeal filed by revenue dismissed. - AT
June 20, 2013 Case Laws Customs

Imposing anti dumping duty - writ petition - no cause of action had arisen within the territorial jurisdiction of this Court to entertain the writ petitions. - HC
June 20, 2013 Case Laws Income Tax

Addition u/s 50C - No addition u/s.50C can be made in the hands of purchaser. - No record to show that the appellant had received over and above the sale consideration shown. - AT
June 20, 2013 Case Laws Income Tax

Jurisdiction power u/s 263 by CIT(A) - only the untouched parts of the assessment order, which did not fall for consideration before the CIT(A) are still open to the CIT....
June 20, 2013 Case Laws Income Tax

TP - Only addition could be made was by considering the excess AMP spends, and the addition done by the lower authorities considering 1% of sales, as brand development......
June 20, 2013 Case Laws Income Tax

Car parking charges, communication electrical charges, electrical room rent, other rental income, rental two wheeler parking, rent for usage area, telecom room rent and.....
June 20, 2013 Case Laws Income Tax

Disallowance made by the AO on allegation of diverting borrowed funds to the sister concerns is not borne out from record, hence, cannot be accepted. - AT
June 19, 2013 Case Laws Central Excise

Cenvat Credit - Penalty - Input services received prior to 10.09.2004 - Scope of Rule 15 of CCR - Maximum penalty imposed equal to Rs. 2000/- - AT
June 19, 2013 Case Laws Central Excise

Excess stock of stock found during search and seizure - redemption fine reduced from Rs.3 lakhs to Rs.1 lakh. - No personal penalty on partners and employees - AT
June 19, 2013 Case Laws Service Tax

Sponsorship of cricket match - T-20 matches under the IPL banner - sports event - The appellant is immune to levy and collection of service tax under Section......
June 19, 2013 Case Laws Service Tax

Commercial training or coaching service - ICFAI - demand confirmed in view of Explanation added by the Finance Act, 2010 to Section 65(105)(zzc) of the Finance Act, 1994....
June 19, 2013 Case Laws Service Tax

Mining services / activities - composite contract - prima facie liable to service tax only from 1-6-2007 - AT
June 19, 2013 Case Laws Customs

Claim of Duty drawback on goods and packing material perpetually - the petitioners cannot be stated to have exported a composite article. What the petitioners exported......
June 19, 2013 Case Laws Income Tax

Expenditure owing to distribution of gifts to members/staff - expenditure allowed - AT
June 19, 2013 Case Laws Income Tax

Deduction u/s 158BB(C)(1) - search - assessee did not maintain any books of accounts - not entitled to seek deduction - AT
June 19, 2013 Case Laws Income Tax

Transfer - Building development agreement - The condition laid down u/s. 53A of Transfer of Property Act was not satisfied thus it cannot be said that there was a......
June 19, 2013 Case Laws Income Tax

Reopening of assessment - accommodation entries - nothing concrete was brought on record to substantiate that the assessee received any entry or made payment for......
June 19, 2013 Case Laws Income Tax

Estimation of income of SJMI - PE - Procedure adopted by AO is not correct as there should be separate proceedings for two separate companies established in different countries. - AT
June 19, 2013 Case Laws Income Tax

TP - where the lending of money was in foreign currency to its AE the domestic prime lending rate would have no applicability and the interbank rate fixed should be......
June 19, 2013 Case Laws Income Tax

Scrutiny / regular assessment - Validity of notice u/s.143(2) - year of selection was wrong and the notice served on assessee was issued prior to the actual approval by....
June 19, 2013 Articles Indian Laws

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