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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

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June 13, 2013 Case Laws Income Tax

Since the credits appearing in the balance sheet did not relate to or were not availed in the previous year but was old balance of earlier years, no enquiry could have......
June 13, 2013 Case Laws Income Tax

Addition - solely on basis of statement of any partner, addition made in assessment of assessee (firm) are liable to be set aside - SC
June 13, 2013 Case Laws Companies Law

Winding up petition - , it will be too harsh to order winding up of a running company, merely on the petition by trustee, filed without proper authorisation. - HC
June 12, 2013 Case Laws Service Tax

Service of repair and maintenance - According to the department, the appellant have received these services from the offshore service providers - Prima facie case is......
June 12, 2013 Case Laws Customs

Import of secondhand digital multifunction print and copying machines - There is a clear distinction between machines and assemblies - Not a restricted item. - HC
June 12, 2013 Case Laws Indian Laws

Scope of RTI Act - Political parties - Political Parties directed to designate CPIOs and the Appellate Authorities at their headquarters in 06 weeks time. - CIC
June 12, 2013 Case Laws Income Tax

Capital gain - when the valuation has been disputed by the assessee, such authenticated evidence cannot be ignored simply for the reason that AO does not have power u/s....
June 12, 2013 Case Laws Income Tax

Transfer of case - section 127 - It cannot be held that the opinion formed by the Commissioner of Income-tax, Dibrugarh, is in any manner vitiated. - HC
June 12, 2013 Case Laws Income Tax

Validity of search and seizure proceedings - petitioners have not been in a position to show that the authority concerned had issued the warrants of search, arbitrarily,....
June 12, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - The finding of the authorities based on the evidence of the valuer, which was corroborated by the circumstantial evidence - Levy of penalty confirmed - HC
June 12, 2013 Case Laws Income Tax

Exemption u/s 54 - two flats are situated side by side - modified to make it as one unit - despite the fact that the flats were purchased by separate sale deeds, exemption allowed - HC
June 12, 2013 Case Laws Income Tax

Appointment of special auditors u/s 142(2A) - Complexities - No merit in submission that in such a case it was open to the A.O. to proceed with the best judgment assessment u/s 144 - HC
June 12, 2013 Case Laws Income Tax

Revision u/s 264 - application for revision was rejected because it was not accompanied by the requisite fee of Rs.500/- An opportunity should be given to cure the same - HC
June 12, 2013 Case Laws Income Tax

Loss on account of confiscating of goods by customs authority - The loss in the nature of penalty - evasion of law can not be a trade pursuit - Not allowed to be deducted - HC
June 12, 2013 Case Laws VAT and Sales Tax

Refund of taxes paid on the activity of the provision of “passive infrastructure services“ - there is no sale of goods - writ petition allowed - HC
June 11, 2013 Case Laws Central Excise

Eligibility for cenvat credit - welding electrodes and H.R. Plates - regular repair and maintenance is an essential activity for smooth manufacturing operation - cenvat....
June 11, 2013 Case Laws Central Excise

MRP or Transaction value - Just because the appellant has mentioned "exclusively for industrial use" and "not to be sold in loose", can not be forced to pay duty on......
June 11, 2013 Case Laws Service Tax

Service Tax liability on sub-contractor - main contractor has discharged the Service Tax liability on the total contract value? - prima facie case in favor of assessee.....
June 11, 2013 Case Laws Customs

Enhancment of value - By failing to inform the importer of the grounds of his doubt and of allowing the importer an opportunity of being heard with reference to those......
June 11, 2013 Case Laws Customs

Eligibility of the transformers for exemption from additional duty of customs leviable under Section 3(1) of the Customs Tariff Act, 1975 - not exempt - AAR
June 11, 2013 Case Laws Income Tax

Provisional attachment u/s 281B - Revenue directed to release provisional attachment except to the extent of tax demand raised against the petitioner. - HC
June 11, 2013 Case Laws Income Tax

Bogus Purchase - determinitation of income - Merely, it is pointed out that the assessee was a trader and ITAT retained 12.5% of the purchase towards its possible profit....
June 11, 2013 Case Laws Income Tax

Revision u/s 264 in favor of assessee - petitioner has not waived his appellate right - delay of 2 years, 10 months and 8 days can not be condoned - HC
June 11, 2013 Case Laws Income Tax

Charitable Activity - Section 2(15) - value specified in first and second proviso - Sale of blood - medical relief - it cannot be said that the activity of the......
June 11, 2013 Case Laws Income Tax

Transfer of case u/s 127(2) - It cannot be held that the ground for transfer is non-existent or mala fide - There is material showing investment with the companies in......
June 11, 2013 Case Laws Income Tax

Reassessment - opinion is formed by the AO and the reference if at all to the Transfer Pricing Officer is later for confirming, etc. - Notice u/s 148 sustained - HC
June 11, 2013 Case Laws Income Tax

Claim u/s.80IB(10) - utilization of permissible FSI - There is nowhere envisaged in the law that the entire FSI should be utilised for the purpose of claiming deduction.....
June 11, 2013 Case Laws Income Tax

Diminution in the value of the shares - value of its investments that have fallen down which is nothing but a notional capital loss - cannot be allowed as Revenue expenditure. - AT
June 11, 2013 Case Laws Income Tax

Penalty - if the contention of the revenue is accepted then in case where the addition is made the assessee will invite the penalty u/s 271(1)(c) - This is not the......
June 11, 2013 Case Laws VAT and Sales Tax

Work Contract Tax - whether petitioner derived double benefit in the form of the escalation of seigniorage fee and Work Contract Tax (WTC) - held yes - HC
June 11, 2013 Case Laws VAT and Sales Tax

Reassessment - 'raw hides and skins' and 'dressed hides and skins' both are different commodities. - HC
June 10, 2013 Case Laws Customs

Refund claim related to excess paid duty - on realizing that the other notification is more beneficiary, they were required to challenge the assessment by way of filing.....
June 10, 2013 Case Laws Income Tax

Inquiries u/s 131(1A) - Jurisdiction - Notice issued by DDIT Moradabad (UP) - Assessee is filing returns in Delhi - validity of notice upheld - HC
June 10, 2013 Case Laws Income Tax

Registration u/s 12AA and initial exemption u/s 80G - it is not open to the Commissioner to keep an application for registration under section 12A pending indefinitely - AT
June 10, 2013 Case Laws Income Tax

For claiming exemption under S.54 it is not necessary that the investment in new asset should be out of the sale consideration received from transfer of the original asset only - AT
June 10, 2013 Case Laws Income Tax

Reference u/s 142A - section 69 is not applicable since the investment has been recorded in the books of account. - Therefore, as per condition prescribed u/s 142A(1)......
June 10, 2013 Case Laws Income Tax

TP Adjustments in relation to advertisement, marketing and sales promotion expenses incurred for creating or improving the marketing intangible for and on behalf of the.....
June 10, 2013 Case Laws Income Tax

TP - If a wrong method has been inadvertently accepted by the TPO in an earlier year, license can’t be given to assessee to continue calculating the ALP in such a......
June 10, 2013 Case Laws VAT and Sales Tax

Tendu leaves versus minor forest produce - the exemption is applicable to all the forest produce which are eixigible to tax. The exemption will certainly be applicable.....
June 10, 2013 Case Laws VAT and Sales Tax

Inter state sale or local sale - In case of failure to surrender the transit pass at the exit check post, Section 28-B contemplates presumption of sale of goods inside.....
June 8, 2013 Case Laws Central Excise

Appeal before CESTAT against the order passed by the Chief Commissioner u/s 9A of Central Excise Act, 1944 - compounding the offence - Tribunal was justified in......
June 8, 2013 Case Laws Central Excise

Classification - re-testing the sample -The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and that......
June 8, 2013 Case Laws Central Excise

Fabrication (Manufacturing) at site - fabrication of trusses, columns, purlins and roofing sections - no excise duty is leviable - no excise duty is leviable - HC
June 8, 2013 Case Laws Income Tax

Dharmada charges - revenue to verify that amount collected in the name of Dharmada is actually meant for a purpose which is charitable and is in fact spent for such a......
June 8, 2013 Case Laws Income Tax

Adjustment of refund with tax demand - provisions of section 245 - adjusting the refund without prior intimation to the petitioner is illegal and contrary to law. - HC
June 8, 2013 Case Laws Income Tax

Deduction u/s 80HHE - the actual expenditure, if any, incurred in foreign exchange in providing technical services outside India should be excluded - This legal position....
June 8, 2013 Case Laws Income Tax

Whether the question of jurisdiction of the AO not raised before ould be raised for the first time in second appeal before the Tribunal - Held no - HC
June 8, 2013 Case Laws Income Tax

Block Assessment - addition based on admission by the assessee - AO was not in possession of any evidence found as a result of search or requisition of book of accounts....
June 8, 2013 Case Laws Income Tax

Disallowance of interest paid on deposit outside the books of account - provisions of section 37(1) may not be applicable in respect of interest on the capital borrowed.....
June 8, 2013 Case Laws Income Tax

Once the interest income is not taxable in the hands of recipient and was exempted by the Govt. of India u/s 10(15), question of TDS on the interest paid by assessee......

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