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Highlights / Annotations / Catch Notes For June of 2013

Home Highlights June June 2013 Year 2013

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Showing 51 to 100 of 365 Records

123 4 5 6........ 8

June 27, 2013 Case Laws VAT and Sales Tax

Reassessment proceedings - entry tax assessment - the dishonest extraction of the gas by tampering the meter, of the unmeasured supply would not prima facie fall......
June 26, 2013 Case Laws Service Tax

Levy of service tax on construction and sale of flats - There is nothing discriminatory or arbitrary in excluding completed constructions, from the purview of service......
June 26, 2013 Case Laws Central Excise

Modvat / Cenvat Credit - Job Work - Direct sending of the inputs to the job-worker from the factory of the input manufacturer, or from the port of entry - credit allowed - AT
June 26, 2013 Case Laws Central Excise

Interest on Refund - price escalation clause - Provisional assessment - sThe assessees are held to be eligible to interest after the expiry of three months - AT
June 26, 2013 Case Laws Service Tax

Renting of immovable property - levy of service tax - Tenant has to bear the incidence of the service tax and not the landlord. - HC
June 26, 2013 Case Laws Service Tax

Constitutional validity of Levy of service tax on DTH Service - Writ petitions challenging levy of service tax dismissed for suppression of facts from the High Court. - HC
June 26, 2013 Case Laws Service Tax

Levy of entertainment tax - chargeable event not specified - Section 4-I of the Tamil Nadu Entertainments Tax Act declared as unconstitutional. - HC
June 26, 2013 Case Laws Service Tax

Rent-a-Cab service - appellant ut their buses at the disposal of PRTC - appellants is taxable as rent a cab service - AT
June 26, 2013 Case Laws Customs

Import of Cottonseed Oil of Edible Grade - food safety - so long the Central Food Laboratory, Mysore, will not clear the material on such test after further processing,....
June 26, 2013 Case Laws Customs

Refund claim - filing of refund claim before settling the dispute on the availability or otherwise of the notification, is not in accordance with the law - AT
June 26, 2013 Case Laws Income Tax

The reopening of an assessment u/s 148 on the basis of a submission which is raised before the appellate authority by the assessee is clearly impermissible - HC
June 26, 2013 Case Laws Income Tax

Settlement Commission - Section 245D - whether the Commission bound to consider whether there has been a full and true disclosure at the stage of a proceeding u/s ......
June 26, 2013 Case Laws Income Tax

Rectification of mistake - Tribunal's conclusion to restore the matter back to the file of the AO for deciding upon mutual as well as non-mutual activities cannot be......
June 26, 2013 Case Laws Income Tax

Project completion method rejected by the AO - there is no revenue effect and the income offered by the assessee on completion of the project is revenue neutral. - No addition - AT
June 26, 2013 Case Laws Income Tax

Disallowance of payment made to the legal heirs of the deceased partner - overriding charge - amount is deductible as expense - AT
June 26, 2013 Case Laws Income Tax

Voluminous and frequent purchase and sale of shares - profits from sale and purchase of shares and units are to be treated as capital gains of the assessee. - AT
June 26, 2013 Case Laws Income Tax

Enhancement of income - AO must act honestly and not vindictively or capriciously because he must exercise judgment in the matter but from records it is evident otherwise. - AT
June 26, 2013 Case Laws VAT and Sales Tax

Form H - sale in the course of Export - the goods, which had been exported, were different to the goods sold by the applicant. - sale by the applicant to the exporter......
June 25, 2013 Case Laws Service Tax

Commercial training or coaching service - affiliation with foreign university - they were also conducting courses which resulted in award of degrees, diplomas, etc.......
June 25, 2013 Case Laws Service Tax

Mandap Keeper - Split of the charges - hall charges and supply of food - levy of service tax - the services rendered by the mandap keepers as caterer would also be......
June 25, 2013 Case Laws Service Tax

Sharing of manpower between group companies - reimbursement of the expenditure - Levy of service tax - Such an activity does not, prima facie, come under the purview of.....
June 25, 2013 Case Laws Central Excise

Export without payment of duty - preparation ARE-1, furnishing of B-I Bond, and CT-I form cannot be altered as per individuals company’s internal policy and cannot be......
June 25, 2013 Case Laws Central Excise

Interest on differential duty - price escalation clause - Levy of interest confirmed. - HC
June 25, 2013 Case Laws Central Excise

Differential duty - Change of duty on Cigarettes - Finance Bill, 2012 - effect of amendment to Finance Bill while passing the bill in the lok sabha - prima facie, duty.....
June 25, 2013 Case Laws Central Excise

Stay - valuation - motor vehiles - payment of duty of chassis - body builders fabricate/build the body of the vehicle on the supplied Chassis - directed to make predeposit of 25% - AT
June 25, 2013 Case Laws Income Tax

Penalty u/s 272(1)(c) - discrepancies in the books of account, absence of reliable research reports, lack of original bills, it is a case of issue of accommodation bills....
June 25, 2013 Case Laws Income Tax

Arms' length price adjustment - There is no reasoning and justification for applying the margins earned in trading activity to indenting activity as the two are distinct....
June 25, 2013 Case Laws Income Tax

Minimum penalty being 100% of the tax sought to be evaded on account of non-disclosure of commission income on account of sale of the above plots should be levied - AT
June 25, 2013 Case Laws Income Tax

Disallownace u/s 14A r.w.r. 8D - While rejecting the claim of the assessee with regard to expenditure or no expenditure in relation to exempted income, the AO has to......
June 25, 2013 Case Laws Income Tax

Royalty / FTS - Insertion of Explanation to section 9 by way of amendment by Finance Act, 2010 with retrospective effect from 01-06-1976 - whether it changes the position of law? - AT
June 25, 2013 Case Laws Income Tax

Both the purchases and sales are bogus and only book entries. - Such transactions are generally made to extend bogus entries to other concerns in order to help them to evade tax - AT
June 25, 2013 Case Laws VAT and Sales Tax

Tribunal has the authority in exercise of its appellate power to direct for release of the goods on a lesser amount of security than 40% of the estimated value of goods seized.- HC
June 24, 2013 Case Laws Central Excise

Utilization of Cenvat Credit of AED(GSI) - Additional Duty of Excise (Goods of Special Importance) Act, 1957 - prima facie case in favor of assessee - AT
June 24, 2013 Case Laws Central Excise

As per the Rule 4(2)(b) of the CENVAT Credit Rules the condition that the same should be in the possession of the manufacturer in the subsequent financial year is not......
June 24, 2013 Case Laws Central Excise

Cenvat Credit - inputs used in construction of storage tank [temperature controlling facility] (Chapter 73.09 or 84.19) - prima facie, they are eligible for cenvat credit - AT
June 24, 2013 Case Laws Central Excise

SSI Exemption - clubbing of turnover - interconnected undertakings - the criteria adopted in Section 4 of the Act for determining interconnected undertaking cannot be......
June 24, 2013 Case Laws Service Tax

Hiring of DG Sets - supply of tangible goods - liable to service tax or VAT - no prima facie case for complete waiver of the amounts involved. - stay granted partly. - AT
June 24, 2013 Case Laws Service Tax

Revenue appeal - committee of commissioners has not applied their minds - they merely put their signatures - appeal dismissed - AT
June 24, 2013 Case Laws Customs

Validity of Circular No. 18/2006 (Customs), dated 5-6-2006 - on goods other than edible oils when imported under DEPB scheme, SAD is leviable is not legally sustainable. - HC
June 24, 2013 Case Laws Customs

Valuation - Extra discount received - nothing to show that the same would not have been offered to anyone else wishing to buy the old stock, there is no reason why the.....
June 24, 2013 Case Laws Income Tax

Transactions in securities - for application of sub-section 7 of section 94 all the three conditions mentioned in clauses (a), (b) and (c) thereof must be cumulatively satisfied - AT
June 24, 2013 Case Laws Income Tax

As the valuation of stock is not part of the claim of excise duty remaining unpaid, it was misapplication of facts and figures in the mind of the AO to have discovered......
June 24, 2013 Case Laws VAT and Sales Tax

Power - validity of Seizure - neither the Commissioner or the Officer Authorized not below the rank of DC nor the Tribunal has the power to decide about the validity of.....
June 24, 2013 Case Laws Income Tax

LTCG - sale of jewellery - if the AO has disbelieved the explanation of the assessee, then he should have made enquiries with the said jeweller instead of presuming that....
June 24, 2013 Case Laws Income Tax

Re opening of assessment - Revenue Department had enough information in its possession, therefore fully empowered to reopen the assessment or otherwise assess this assessee - AT
June 24, 2013 Case Laws Income Tax

Penalty u/s. 271(1)(c) - absence of due care does not mean that the assessee is guilty of either furnishing inaccurate particulars or attempting to conceal its income - no penalty - AT
June 24, 2013 Case Laws Income Tax

Claim of exemption under section 10(5) - leave travel package covered Singapore and Malaysia - The condition in no way provides that the assessee is at liberty to claim.....
June 24, 2013 Case Laws Income Tax

Claim of expenses - transactions as being not genuine and representing bogus claims of expenditure - reliance on a comparative chart, showing its gross profit for the......
June 24, 2013 Case Laws Income Tax

Levy of FBT towards Tata brand equity contribution - employer/employee relationship is a pre-requisite for the levy of fringe benefit tax. Thus no such thing present on.....
June 24, 2013 Case Laws Income Tax

Income on sale of shares and units of mutual funds - capital gain v/s business income - CBDT Instruction No.1827 - AO is not justified in treating the assessee as dealer....

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