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Highlights / Annotations / Catch Notes For June of 2013

Home Highlights June June 2013 Year 2013

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Showing 301 to 350 of 365 Records

1 ....3 4 5 678

June 5, 2013 Case Laws Customs

Liability for demurrage - it is contended that the revenue was not at fault in not registering the Bill of Entry - no fault of revenue - no recovery of demurrage charges....
June 5, 2013 Case Laws Customs

Anti dumping duty - Disclosure Statement - Plain Gypsum Plaster Boards - It would not be appropriate for this Court to interefere with the proceedings of the Designated.....
June 5, 2013 Case Laws Customs

CHA - prohibitory order - That Order under Regulation 21 was passed in violation of principles of natural justice on the face of it is arbitrary and thus not sustainable in law. - HC
June 5, 2013 Case Laws Income Tax

Deduction u/s 80IC - are bases exemption - The inspection by the IT Authorities alone is not sufficient to dislodge the evidences submitted by the assessee regarding......
June 5, 2013 Case Laws Income Tax

TDS u/s 194C - repairing of transformers - CBDT Circular no. 715 - existence of separate contracts upheld - HC
June 5, 2013 Case Laws Income Tax

Scope of the term Due Date - Payments made to the Provident Fund Authority on account of employees’ contribution disallowed - AO was required to take note of Section 43B(b) - HC
June 5, 2013 Case Laws Income Tax

Leave encashment - whether not an ascertained liability and thus liable to be added to the “book profit” under explanation 1 to Section 115 JB - MAT - Held no - HC
June 5, 2013 Case Laws Income Tax

Depreciation on leased assets - section 32 - Section 2(13) and Section 2(24) the income derived from leasing of the trucks would be business income - depreciaion allowed - HC
June 5, 2013 Case Laws Income Tax

Cancellation of certificate granted u/s 12-A - alternative remedy - The order is appealable under Section 253(1)(c) - However, it is not fit to relegate the petitioner.....
June 5, 2013 Case Laws VAT and Sales Tax

Case against sales tax officer (petitioner) - allegation of undue favor of assessee - it is a case of gross negligence. - disciplinary proceedings for wrong decisions to continue - HC
June 4, 2013 Case Laws Central Excise

Stay - Tribunal directed to pre deposit 50% - Tribunal has exercised its jurisdiction fairly and reasonably. - HC
June 4, 2013 Case Laws Central Excise

Ultr vires - Application of provisions of Section 142 of the Customs Act to the Central Excise - It is not uncommon for a statute to adopt by reference the provisions of....
June 4, 2013 Case Laws Central Excise

Stay - non compliance of stay order by one party - CESTAT dismissed the appeal for all parties in connected matters - this approach of the Tribunal is indefensible. - HC
June 4, 2013 Case Laws Service Tax

Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -......
June 4, 2013 Case Laws Service Tax

Work contract services - in respect of Railways - no service tax shall be leviable under Section 66 of the Act on the value of such services. - HC
June 4, 2013 Case Laws Service Tax

Stay order - revenue neutral - Order of the Tribunal directing pre-deposit of Rs. 50 lakhs is quashed and set aside and the tribunal is directed to hear the appeal on......
June 4, 2013 Case Laws Customs

Condonation of delay - delay of 697 days - The appellant is not entitled to the benefit of Section 14 of the Limitation Act. - HC
June 4, 2013 Case Laws Customs

Import of marble slabs - ISFTA - Revenue, if at all aggrieved from inclusion of marble/marble products in ISFTA is to have the same excluded therefrom, rather than to......
June 4, 2013 Case Laws Indian Laws

Debts Recovery - action under SARFAESI Act - Apex Court has upheld the validity of the Act except that of Section 17(12). - HC
June 4, 2013 Case Laws Income Tax

Double deduction - Explanation 5 to section 32 specifically provides that the assessee shall be entitled for depreciation in spite of the fact that the assessee had......
June 4, 2013 Case Laws Income Tax

Order of AAR - Revenue failed to substantiate the infringement of legal right conferred on them under the statute while allowing the applications for advance ruling. The....
June 4, 2013 Case Laws Income Tax

Revenue or capital - entertainment duty subsidy - The fact that the subsidy was not meant for repaying the loan taken for construction of multiplexes cannot be a ground.....
June 4, 2013 Case Laws Income Tax

Admission of fresh evidences - Rule 29 of the ITAT Rules categorically permits the Tribunal to allow such documents to be produced for any substantial cause. - HC
June 4, 2013 Case Laws Income Tax

Deduction u/s 80-IA & 80-IB - revenue can not disregard the profits of Unit 4 only on the basis that the profits were significantly higher than profits earned from other....
June 4, 2013 Case Laws Income Tax

Deductions u/s 80-I - whether ITAT was right in holding that Unit Nos. 2 & 3 are industrial undertakings for purposes of Sec. 80-I - Held yes - HC
June 4, 2013 Case Laws Income Tax

Interest on account of investment in shares disallowed - set off of interest received with interest paid - Order of the tribunal deleting the addition cannot be sustained - HC
June 4, 2013 Case Laws Income Tax

Registration u/s 12A - It is shocking to note that CIT has dropped the proceedings for cancellation without assigning any reason - The order being bereft of reasons, is.....
June 4, 2013 Case Laws VAT and Sales Tax

Stay - requirement of pre-deposit - whether to deposit tax with interest etc. or only the tax portion alone - Section 17D(5) of KGST Act - interest is not included - HC
June 4, 2013 Case Laws VAT and Sales Tax

Passive Infrastructure Services to mobile phone operators - Telecommunication infrastructure - right to use - there is no sale of goods and at any rate there is no......
June 4, 2013 Case Laws Companies Law

Voluntary winding up - huge loss - no steps taken by any of the creditors for recovery of their dues - Application for voluntary winding up rejected. - HC
June 3, 2013 Case Laws Central Excise

Penalty for availing wrong SSI Exemption - maintainability of appeal before HC - such localized dispute does not fall within the exception of Section 35G of the Act. - HC
June 3, 2013 Case Laws Central Excise

100% EOU - Export - Rebate / refund under Rule 18 - exempted goods - Revenue is bound to refund the rebate payable to the petitioner, in cash, subject to certain conditions - HC
June 3, 2013 Case Laws Central Excise

Cenvat Credit - jurisdiction - The Commissioner, Raipur was given jurisdiction over State of Chhattisgarh by the 2001 Notification and not by the GOs - There is no......
June 3, 2013 Case Laws Service Tax

Stay - dismissal of petition for non deposit of predeposit - petitioners have fully made good the pre-deposit amount along with interest - matter restored before tribunal - HC
June 3, 2013 Case Laws Service Tax

Levy of service tax on Chit Fund - cash management - constitutional validity - Courts do not interfere with the fiscal policy where the Government acts in “Public Interest”. - HC
June 3, 2013 Case Laws Service Tax

Condonation of delay - Advocate, due to problems in his matrimonial life, did not pay attention - matter restored before tribunal for fresh decision. - HC
June 3, 2013 Case Laws Service Tax

Service Tax dispute - territorial jurisdiction of high court - Import of services - To confer jurisdiction on a Court even if a part of the cause of action arises within....
June 3, 2013 Case Laws Customs

Crude palm oil imported, having acid value of more than 4, is entitled to get benefit of exemption of duty, and such exemption cannot be taken away by adding to the......
June 3, 2013 Case Laws Customs

100% EOU - net foreign exchange earnings - NFE - Since the adjudicating order has treated both the capital goods and other goods on the same putting, the Tribunal was......
June 3, 2013 Case Laws Income Tax

Exemption u/s. 11 - ITAT allowed the claim though assessee failed to get the permission of the Charity Commissioner to raise loans for the trust - order of ITAT sustained - HC
June 3, 2013 Case Laws Income Tax

Whether findings of fact binding on to the High Court - This findings are, indisputably, binding unless shown that the facts are not correct or are perverse. - HC
June 3, 2013 Case Laws Income Tax

Loss on revaluation of security - securities maintained as per RBI Guidelines - only 30% treated as stock in trade - 70% treated as long term asset - HC
June 3, 2013 Case Laws Income Tax

Deduction u/s 80IA - tariff subsidy specifically given to meet the cost of power of the industrial undertaking - deduction allowed in respect of operational subsidy u/s - HC
June 3, 2013 Case Laws Income Tax

Interest on refund u/s 244A - Petitioner is entitled to receive interest from the date of actual deposit on the excess amount made in pursuance of the demand notice issued u/s 156 - HC
June 3, 2013 Case Laws VAT and Sales Tax

Excise licenses for selling Indian Made Foreign Liquor in sealed bottles - objections raised by the Nagar Nigam cannot be ignored or taken lightly. - HC
June 1, 2013 Case Laws Service Tax

Condonation of delay - CESTAT observed that the Doctor in question is a skin specialist, the medical certificate issued by him for Hepatitis, is mis-conceived - CESTAT......
June 1, 2013 Case Laws Central Excise

Cenvat Credit - Tool Kits - What is excluded is the fuel which is to be consumed for running of the vehicle. All goods which are part of the original equipment are......
June 1, 2013 Case Laws Central Excise

Under valuation of the goods - application of Valuation Rules, 2000 need to be done in sequential manner and specific Rule needs to be applied. - AT
June 1, 2013 Case Laws Central Excise

SSI Exemption - the conclusion that the assessee had deliberately not maintained the accounts under the excise law could not stand and such a finding could be said to be baseless. - HC
June 1, 2013 Case Laws Central Excise

Levy of excise duty @1% or 5% on exempted goods vide Finance Act, 2011 - petition by the traders - levy on purchase of coal - decided against the purchasers / traders - HC

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