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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

June 18, 2013 Case Laws Central Excise AT

Sugar Cone in Aluminum Foil Classified Under Chapter 19, Confirms Appellant's Assertion.
June 18, 2013 Case Laws Service Tax AT

Assessing Authority's Discretion u/s 80: No Penalty Imposed; Revisionary Authority Can't Impose Penalty First Time.
June 18, 2013 Case Laws Customs HC

Petitioners to receive cess refund on coal imports, limited to duties paid within three years before petition filing.
June 18, 2013 Case Laws Central Excise AT

Court Rules: Allegations in Excise Cases Require Concrete Evidence, Not Just Presumptions or Suspicions. Decision Supports Assessee's Position.
June 18, 2013 Case Laws Income Tax AT

Deduction for Swapping Premium Allowed u/s 36(1)(viii) of Income Tax Act, Initially Part of Long-term Finance.
June 18, 2013 Case Laws Income Tax AT

Gift Addition Contested: Rs. 3 Lakhs Removed Due to Lack of Donor Response u/s 131 Despite Provided Details.
June 18, 2013 Case Laws Income Tax AT

Section 12AA Registration Granted: Hindu Organization's Membership Clause Deemed Acceptable by Authorities.
June 18, 2013 Case Laws Income Tax AT

Agricultural land wrongly classified as benami asset; capital gains not taxable to assessee, rules court.
June 18, 2013 Case Laws Income Tax AT

Appellant qualifies for capital gains exemption on joint property sale under Income Tax Act Section 54E.
June 18, 2013 Case Laws Income Tax AT

Court Confirms Income Addition; Retraction Must Occur Promptly to Be Valid per Legal Principle.
June 18, 2013 Case Laws VAT and Sales Tax HC

High Court Rules on VAT Exemption for Milk Powder, Infant Foods; Promissory Estoppel Doctrine Not Applicable.
June 17, 2013 Case Laws Central Excise AT

Refund of Excess Duty Approved: Purchaser's Credit Reversal Supports Claim Under Central Excise, Upholding Unjust Enrichment Principle.
June 17, 2013 Case Laws Central Excise AT

SSI Exemption Case: Demand Set Aside Due to Expired Limitation Period for Issuing Show Cause Notice.
June 17, 2013 Case Laws Service Tax AT

Cenvat Credit Allowed for Input Services Before Registration, Boosting Export Refunds for Businesses.
June 17, 2013 Case Laws Customs HC

Court Rules Shipping Corporation of India as Importer for Vessel Scrapping on Transfer Date, Not Beaching Date at Alang.
June 17, 2013 Case Laws Income Tax AT

TDS on Annual Maintenance Contracts to be deducted u/s 194C, not 194J, per Income Tax Act clarification.
June 17, 2013 Case Laws Income Tax AT

Software Development Charges to DERPOL Classified as Revenue Expenses Under Income Tax Regulations.
June 17, 2013 Case Laws Income Tax AT

LIC Premium Payments via Loan Funds Deductible u/s 80C for Previous Year Tax Benefits.
June 17, 2013 Case Laws Income Tax AT

Income Transferred to Policyholders' Account is a Charge, Not Application of Income, AO Excludes from Taxation.
June 17, 2013 Case Laws Income Tax AT

Assessing Officer to Determine Arm's Length Price Using Proper Comparable Selection for Transfer Pricing Compliance.
June 17, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Seizure Unjustified Due to Missing Transit Declaration, All Other Compliance Met.
June 17, 2013 Case Laws VAT and Sales Tax HC

High Court Grants Refund Despite Seller Charging Excessive 12.5% Tax Instead of 4%; Revenue to Pursue Seller.
June 15, 2013 Case Laws Central Excise AT

Dealers Overcharging on TVs Beyond Manufacturer's MRP; No Legal Action Against Manufacturer Possible.
June 15, 2013 Case Laws Central Excise AT

CENVAT Credit Approved for Sulphuric Acid in Gaseous Effluent Treatment as Crucial to Chemical Manufacturing Process.
June 15, 2013 Case Laws Service Tax AT

Tax Credit Denied: Lack of Direct Link Between Coupon Purchases and Freight Business Activities.
June 15, 2013 Case Laws Service Tax AT

Court Orders 50% Pre-Deposit for Cenvat Credit Claim Violation u/r 4(7) of Cenvat Credit Rules.
June 15, 2013 Case Laws Service Tax AT

Support Service Businesses Not Liable for Service Tax on Car Registration Fees Collected for RTO Submissions.
June 15, 2013 Case Laws Customs HC

Court Upholds Action Against Importer for Wrongful Duty Exemption u/s 124; No Legal Block on Proceedings.
June 15, 2013 Case Laws Customs HC

Court Rules Cutting and Slitting Does Not Affect SAD Refund Entitlement Under Notification No. 102/2007 Cus.
June 15, 2013 Case Laws Customs HC

Gold Confiscation: Appellant Must Prove Non-Foreign Origin or Valid Purchase u/s 123(1) Burden of Proof.
June 15, 2013 Case Laws Income Tax AT

Penalty Confirmed for Late Tax Filing and Audit Report Submission u/s 271B Due to E-Filing Delays.
June 15, 2013 Case Laws Income Tax AT

Court Affirms Retrospective Applicability of Section 92CA(2B), Strengthening Assessing Officer and TPO Authority in Tax Cases.
June 15, 2013 Case Laws Income Tax AT

Settlement and custody fees by NSDL and CDSL are managerial remuneration, subject to TDS u/s 194J of Income Tax Act.
June 15, 2013 Case Laws Income Tax AT

Three-Year License Written Off as Revenue Benefit, Despite Enduring Advantage for Assessee.
June 15, 2013 Case Laws Income Tax AT

Exemption Denied: Construction Not Habitable u/s 54, Fails to Qualify as Residential House for Tax Purposes.
June 15, 2013 Case Laws VAT and Sales Tax HC

Court Rules Retrospective Levy with Interest on Incentive Schemes Valid, Penalties Only Apply Prospectively for VAT & Sales Tax.
June 15, 2013 Case Laws Companies Law HC

High Court Affirms Secured Creditor's Right to File for Company Winding Up Without Relinquishing Security Interest.
June 14, 2013 Case Laws Service Tax AT

Service Provider Wins: No Extended Tax Recovery or Penalties for SEZ Services' Tax Exemption via Refund Mechanism.
June 14, 2013 Case Laws Customs HC

Settlement Commission Rules Full Payment Required for Customs Settlements, No Partial Proposals Accepted Under Current Law.
June 14, 2013 Case Laws Customs HC

High Court Upholds Shrimp Confiscation Amid CESTAT Vacancy, Stresses Food Safety Standards Over Procedural Delays.
June 14, 2013 Case Laws Customs HC

Tribunal Exceeded Jurisdiction Dismissing Stay Application; Pre-Deposit Requirement Contested Due to Goods in Department Custody.
June 14, 2013 Case Laws Income Tax AT

India-Germany DTAA: Article 7 ensures only profits from permanent establishments in India are taxed, preventing double taxation.
June 14, 2013 Case Laws Income Tax AT

Income Tax Act: Improper Rejection of Registration u/ss 12A/12AA; Assessee Not Operating Institution or Coaching Classes.
June 14, 2013 Case Laws Companies Law HC

Court Rules: No Alterations to Originally Sanctioned Scheme in Unworkable Amalgamation Case.
June 13, 2013 Case Laws Service Tax AT

Service Tax on Residential Construction Advances Not Retroactive: 2010 Amendment Clarifies Pre-Amendment Assessments.
June 13, 2013 Case Laws Customs HC

High Court Confirms DFIA License Validity Unaffected by Post-Issuance Policy Changes; Ensures Flexibility in Imports Under SION.
June 13, 2013 Case Laws Customs HC

Detention Orders Violating Prescribed Procedures Are Invalid and Must Be Nullified.
June 13, 2013 Case Laws Income Tax HC

High Court: Reassessment Notice u/s 148 Must Accurately State Jurisdictional Facts, Not Just a Typo.
June 13, 2013 Case Laws Income Tax HC

High Court Rules: No Reduction of Exempted Income from Book Profit u/s 115JB for MAT Calculation.
June 13, 2013 Case Laws Income Tax HC

Section 271D Penalty Contested: Loans Taken Pre-Partnership, Section 269SS Inapplicable Due to Agricultural Status.

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