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Highlights / Annotations / Catch Notes For June of 2013

Home Highlights June June 2013 Year 2013

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Showing 151 to 200 of 365 Records

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June 18, 2013 Case Laws Central Excise

Classification of the product Sugar Cone placed in Aluminium foil cone - sugar cone placed in the aluminium cone is properly classifiable under Chapter 19, as claimed......
June 18, 2013 Case Laws Service Tax

Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot......
June 18, 2013 Case Laws Customs

Refund - Levy of Cess on import of coking and non-coking coal - The petitioners shall be entitled to refund of such duty paid only within three years immediately......
June 18, 2013 Case Laws Central Excise

Clandestine removal - allegation cannot be merely on the basis of presumptions and assumptions. Suspicion however grave cannot replace the proof - decided in favor of......
June 18, 2013 Case Laws Income Tax

Swapping premium - Disallowance u/s 36(1)(viii) - swapping premium is nothing but discounted interest and had originated in the long term finance initially advance -......
June 18, 2013 Case Laws Income Tax

Addition on account of gift - donors did not appear in response to notices u/s 131 - as all details were furnished and source of source were also explained, there is no....
June 18, 2013 Case Laws Income Tax

Registration under S.12AA denied - membership is open to 'a Hindu having full faith in Hindu Dharma, Samskruti and way of life' - nothing wrong in the said clause -......
June 18, 2013 Case Laws Income Tax

Agriculture land - AO was not justified in holding that the land in question was a benami asset of the assessee and capital gain., if any, was to be assessed in the......
June 18, 2013 Case Laws Income Tax

Capital gain computation - Joint ownership - the sale proceeds belonged to appellant and other partners, hence, the appellant is entitled to exemption u/s 54E. - AT
June 18, 2013 Case Laws Income Tax

Addition made on the basis of statement - It is well settled proposition of law that the retraction should be made at the earliest possible opportunity. - addition confirmed. - AT
June 18, 2013 Case Laws VAT and Sales Tax

Exemption from VAT on milk powder and the vitaminised infant milk foods - Public interest - Doctrine of promissory estoppel - this is not a case where such principle......
June 17, 2013 Case Laws Central Excise

Refund of excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - Refund allowed - AT
June 17, 2013 Case Laws Central Excise

SSI Exemption - notification No. 8/2003 dated 1.3.2003 - Period of limitation - declaration filed as on 14.4.2004 - SCN issued as on 5.4.2006, beyond one year - demand set aside - AT
June 17, 2013 Case Laws Service Tax

Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT
June 17, 2013 Case Laws Customs

Import of vessel for scrapping - who is the importer - on which the vessel is broken up would be the date on which it is taken for breaking i.e. the date of transfer......
June 17, 2013 Case Laws Income Tax

TDS U/s 194-J OR 194C - AMC - Rendering of services by using technical knowledge or skill is different than charging fees for technical services - TDS to be deducted u/s 194C - AT
June 17, 2013 Case Laws Income Tax

Service charges paid on software development to DERPOL - expenses claimed by the assessee are of revenue in nature - AT
June 17, 2013 Case Laws Income Tax

Deduction u/s 80C - the payment of LIC premiums made during the previous year out of loan funds are also eligible for deduction u/s 80C - AT
June 17, 2013 Case Laws Income Tax

Business of Life Insurance - Income transferred to policy holders' a/c. was not application of income-it was charge on income and therefore AO had rightly excluded it......
June 17, 2013 Case Laws Income Tax

Transfer pricing adjustment - selection of comparable - AO/TPO is directed to work out the ALP of the assessee with direction - AT
June 17, 2013 Case Laws VAT and Sales Tax

Consignment was not accompanied with down loaded transit declaration form - Except this default everything was found in order - the irresistible conclusion is that the....
June 17, 2013 Case Laws VAT and Sales Tax

Refund claim rejected - seller paid tax @ 12.5% instead of 4% - all that the Revenue could do is to proceed against the seller of the goods for charging the purchaser at....
June 15, 2013 Case Laws Central Excise

MRP based valuation - some of the dealers were ultimately selling these television sets on MRP higher than affixed by the assessee - no demand can be made against the assessee - AT
June 15, 2013 Case Laws Central Excise

CENVAT credit on sulphuric acid used for treating the effluents - treatment of gases effluents is essential part of manufacturing of these chemicals. - credit allowed - AT
June 15, 2013 Case Laws Service Tax

ISD - Freight Business Auxiliary - The appellant purchases coupons and issue to their employees - appellant failed to prove nexus - small amount - credit disallowed - AT
June 15, 2013 Case Laws Service Tax

Cenvat Credit on input services availed without actually paying for the input services received in violation of the provisions of Rule 4(7) of CCR - pre deposit......
June 15, 2013 Case Laws Service Tax

Business Support Services - No service tax on amount collected from customers to undertook the activity of registration of the car their behalf with the RTO authorities - AT
June 15, 2013 Case Laws Customs

As there is no prohibition u/s 124 not to proceed against the importer, who has availed wrongful exemption of duty, this Court cannot restrain the respondents from......
June 15, 2013 Case Laws Customs

Refund of SAD - Notification No.102/2007 Cus - sale of goods after processing of cutting and slitting - It certainly does not loose its correlation with the goods......
June 15, 2013 Case Laws Customs

Confiscation of Gold - gold with foreign marks - illicit nature of the gold - onus to prove - burden u/s 123 (1) was on the appellant to prove that the goods were either....
June 15, 2013 Case Laws Income Tax

Penalty u/s 271B - delay in filing return - E-filing - non furnishing of tax audit report before the specified date - Penalty confirmed - AT
June 15, 2013 Case Laws Income Tax

TP - retrospective applicability of sec. 92CA(2B) - powers of assessing officer to make such reference and the powers of TPO to furnish report - decided against the assessee - AT
June 15, 2013 Case Laws Income Tax

TDS - Technical services provided by the NSDL and CDSL - Settlement and Custody Fees - Held as managerial remuneration liable for TDS u/s 194J - AT
June 15, 2013 Case Laws Income Tax

Quota written off - Licence / quota which was for a limited period of three years - though assessee had obtained enduring benefit, held as revenue in nature - AT
June 15, 2013 Case Laws Income Tax

Exemption u/s. 54 denied - A construction in inhabitable position cannot be equated with a residential house. If a person cannot live in a premises, then such premises......
June 15, 2013 Case Laws VAT and Sales Tax

Reasonableness of retrospective legislation - Package schemes of incentive - retrospective levy with interest upheld - penalty would be prospective only - HC
June 15, 2013 Case Laws Companies Law

Winding up petition - whether a secured creditor was within its right to maintain a petition for winding up without giving up its security - Held yes - HC
June 14, 2013 Case Laws Service Tax

Provision of services to SEZ - exemption by way of refund mechanism - non payment of service tax - the extended period could not have been invoked and penalty could not....
June 14, 2013 Case Laws Customs

Meaning of 'Case' - Settlement Commission - merely because the recovery has not been completed, a person would not be entitled to offer a lesser amount than what has......
June 14, 2013 Case Laws Customs

Confiscation - food safety - shelf life of the shrimp - he reason that the CESTAT is not sitting due to vacancy in its Chennai Bench cannot be a good reason for this......
June 14, 2013 Case Laws Customs

Requirement of pre-deposit - Tribunal was not well within its jurisdiction while dismissing the stay application in view of the fact that entire goods seized are in the.....
June 14, 2013 Case Laws Income Tax

Attribution of income - India - German DTTA -as per Article 7 of the India Germany DTAA, the business profits of the permanent establishment in India, only are offered to tax. - AT
June 14, 2013 Case Laws Income Tax

Registration u/s 12A / 12AA - section 2(15) - there is neither institution nor any coaching classes conducted by the assessee - rejection is not proper - AT
June 14, 2013 Case Laws Companies Law

Scheme of arrangement / amalgamation - prayer for winding up since the transfree company felt that scheme is unworkable - The Court cannot add terms to the scheme which.....
June 13, 2013 Case Laws Service Tax

Construction of residential complexes - Levy of ST on Advance received - the explanation inserted by Finance Act, 2010 cannot be have retrospective effect - AT
June 13, 2013 Case Laws Customs

DFIA license - transferability - benefits of flexibility to import the alternative input/product mentioned in the SION - change of policy after issuance of licence will.....
June 13, 2013 Case Laws Customs

Preventive detention - when a detention order does not meet the prescribed parameters and fails to comply with the procedural requirements, the order stands vitiated and....
June 13, 2013 Case Laws Income Tax

Reassessment - notice u/s 148 - recording of satisfaction - The omission to state a jurisdictional fact cannot by any stretch of imagination be regarded as a typographical error. - HC
June 13, 2013 Case Laws Income Tax

Minimum Alternate Tax (MAT) u/s 115JB - interpretation - reduction of exempted income u/s 80-IB from book profit u/s 115JB - not allowed - HC
June 13, 2013 Case Laws Income Tax

Penalty u/s 271D - The loans were prior to the date of becoming a partner of the assessee-firm. - Both the lender and borrower are agriculturists - section 269SS is not....

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