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Highlights / Annotations / Catch Notes For June of 2013

Home Highlights June June 2013 Year 2013

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Showing 201 to 250 of 365 Records

June 13, 2013 Case Laws Income Tax HC

Assessing Officer Lacks Authority to Inquire Into Previous Years' Credits on Balance Sheet.
June 13, 2013 Case Laws Income Tax SC

Court Rules Partner Statements Alone Can't Justify Firm's Assessment; Such Decisions May Be Overturned.
June 13, 2013 Case Laws Companies Law HC

Court Rules Winding-Up Petition Unjustified Due to Trustee's Lack of Authorization, Protects Functioning Company from Premature Closure.
June 12, 2013 Case Laws Service Tax AT

Appellant Faces Prima Facie Case Over Service Tax on Offshore Repair and Maintenance Services.
June 12, 2013 Case Laws Customs HC

Secondhand digital multifunction print and copying machines not restricted; distinction made between machines and assemblies.
June 12, 2013 Case Laws Indian Laws Commission

Political parties must appoint Central Public Information Officers and Appellate Authorities within six weeks per RTI Act mandate.
June 12, 2013 Case Laws Income Tax AT

Authenticated Evidence Required in Capital Gains Disputes; Assessing Officer's Authority u/s 55A Not Sole Determinant.
June 12, 2013 Case Laws Income Tax HC

High Court Confirms Validity of Income Tax Commissioner's Opinion on Case Transfer u/s 127.
June 12, 2013 Case Laws Income Tax HC

Court Upholds Search and Seizure Validity; Petitioners Fail to Prove Arbitrary or Malicious Intent in Warrant Issuance.
June 12, 2013 Case Laws Income Tax HC

High Court Upholds Penalty u/s 271(1)(c) of Income Tax Act Based on Valuer's Evidence and Circumstantial Support.
June 12, 2013 Case Laws Income Tax HC

High Court Grants Section 54 Exemption for Two Flats Converted into Single Unit Despite Separate Sale Deeds.
June 12, 2013 Case Laws Income Tax HC

High Court Affirms Need for Special Auditors u/s 142(2A) of Income Tax Act Over Best Judgment Assessment.
June 12, 2013 Case Laws Income Tax HC

High Court Rejects Revision Application u/s 264 for Missing Rs. 500 Fee, Allows Rectification Opportunity.
June 12, 2013 Case Laws Income Tax HC

High Court Rules: Losses from Penalty-Related Confiscations Not Deductible for Income Tax Purposes.
June 12, 2013 Case Laws VAT and Sales Tax HC

Court Grants Tax Refund for Passive Infrastructure Services; Not a Sale of Goods, Rules Court.
June 11, 2013 Case Laws Central Excise AT

Cenvat Credit Affirmed for Welding Electrodes and H.R. Plates Used in Repair and Maintenance for Manufacturing Operations.
June 11, 2013 Case Laws Central Excise AT

Product Labeling for Industrial Use Doesn't Affect Duty Obligations Under Central Excise Law: MRP vs. Transaction Value.
June 11, 2013 Case Laws Service Tax AT

Sub-contractor exempt from Service Tax as main contractor pays full amount; stay granted on decision.
June 11, 2013 Case Laws Customs HC

Customs Breach: Importer Not Informed of Value Doubts or Given Hearing Opportunity Violates Natural Justice Principles.
June 11, 2013 Case Laws Customs AAR

Transformers Denied Exemption from Additional Customs Duty u/s 3(1) of Customs Tariff Act, 1975.
June 11, 2013 Case Laws Income Tax HC

Court Orders Release of Provisional Attachment u/s 281B, Except for Tax Demand Against Petitioner.
June 11, 2013 Case Laws Income Tax HC

High Court Upholds ITAT's Decision: 12.5% of Trader's Alleged Bogus Purchases Retained as Potential Profit.
June 11, 2013 Case Laws Income Tax HC

High Court supports assessee u/s 264 but denies condoning nearly 3-year delay in appeal filing.
June 11, 2013 Case Laws Income Tax HC

Court Rules Blood Sale by Trust is Charitable, Not Commercial, u/s 2(15) of Income Tax Act.
June 11, 2013 Case Laws Income Tax HC

High Court Validates Case Transfer u/s 127(2) of Income Tax Act; Substantial Evidence Supports Decision.
June 11, 2013 Case Laws Income Tax HC

High Court Upholds Section 148 Notice: Assessing Officer's Initial Opinion Validates Reassessment, Transfer Pricing Officer Confirms Later.
June 11, 2013 Case Laws Income Tax AT

Section 80IB(10) Deduction: Full Utilization of Floor Space Index Not Required for Eligibility.
June 11, 2013 Case Laws Income Tax AT

Share Value Drop Seen as Notional Capital Loss, Not Revenue Expenditure for Tax Purposes.
June 11, 2013 Case Laws Income Tax AT

Revenue's Interpretation of Penalty u/s 271(1)(c) Misaligns with Legislative Intent, Risking Unjust Penalties for Assessees.
June 11, 2013 Case Laws VAT and Sales Tax HC

Court Finds Petitioner Received Double Benefit from Seigniorage Fee and Work Contract Tax Escalations.
June 11, 2013 Case Laws VAT and Sales Tax HC

Tax Reassessment: 'Raw' vs 'Dressed' Hides and Skins Classified Separately for VAT and Sales Tax Purposes.
June 10, 2013 Case Laws Customs AT

Claim for Refund Requires Appeal of Initial Assessment Due to Discovery of Beneficial Notification on Duty Payment.
June 10, 2013 Case Laws Income Tax HC

High Court Upholds DDIT Moradabad's Notice Validity u/s 131(1A) Despite Assessee Filing Returns in Delhi.
June 10, 2013 Case Laws Income Tax AT

Commissioner Cannot Indefinitely Delay Section 12A Registration Applications Necessary for Initial Tax Exemptions u/s 80G.
June 10, 2013 Case Laws Income Tax AT

Section 54: New Asset Investment Need Not Be Solely from Original Asset Sale Proceeds.
June 10, 2013 Case Laws Income Tax AT

Investment Recorded in Books Makes Section 69 Inapplicable; Section 142A(1) Conditions Render Reference Invalid.
June 10, 2013 Case Laws Income Tax AT

Transfer pricing adjustments for advertising, marketing, and sales promotion expenses to enhance foreign marketing intangibles are allowed.
June 10, 2013 Case Laws Income Tax AT

Taxpayer Can't Use Incorrect Method for Arm's Length Price Despite Past Acceptance by Transfer Pricing Officer.
June 10, 2013 Case Laws VAT and Sales Tax HC

Exemption for Minor Forest Produce Under VAT Applies Only to Taxable Items; Includes Tendu Leaves.
June 10, 2013 Case Laws VAT and Sales Tax HC

Failure to Surrender Transit Pass at Exit Checkpost Presumes Sale Occurred in Uttar Pradesh u/s 28-B.
June 8, 2013 Case Laws Central Excise HC

CESTAT to Hear Appeal Challenging Chief Commissioner's Order on Offence Compounding u/s 9A, Central Excise Act 1944.
June 8, 2013 Case Laws Central Excise HC

Sample Re-Test Requests Can't Be Denied Based Solely on Initial Tests by Govt-Approved Labs, Even if Reports Are Clear.
June 8, 2013 Case Laws Central Excise HC

High Court Exempts On-Site Fabrication of Trusses, Columns, and Roofing from Excise Duty Obligations.
June 8, 2013 Case Laws Income Tax HC

Court Highlights Duty of Revenue Authorities to Ensure Dharmada Charges Are Used for Genuine Charitable Purposes.
June 8, 2013 Case Laws Income Tax HC

Tax Refund Adjusted Against Demand Without Notice is Illegal per Section 245.
June 8, 2013 Case Laws Income Tax HC

High Court Affirms Expenditure in Foreign Exchange Must Be Excluded for Deductions u/s 80HHE of Income Tax Act.
June 8, 2013 Case Laws Income Tax HC

Jurisdiction of Assessing Officer cannot be challenged for the first time during a second appeal before the Tribunal.
June 8, 2013 Case Laws Income Tax HC

High Court: No Block Assessment Additions on Assessee Admission Without Evidence from Search or Document Requisition.
June 8, 2013 Case Laws Income Tax AT

Interest on unrecorded deposits can be disallowed, but section 37(1) may exempt interest on capital borrowed for business.
June 8, 2013 Case Laws Income Tax AT

Interest Income Exempt u/s 10(15) Not Subject to TDS When Paid by Assessee in India.

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