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Highlights / Annotations / Catch Notes For July of 2013

Home Highlights July July 2013 Year 2013

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Showing 1 to 50 of 430 Records

12 3 4 5........ 9

July 31, 2013 Case Laws Central Excise

Section 11BB - liability to pay interest on delayed refunds starts on expiry of three months from the date application for refund is filed or in cases covered by the......
July 31, 2013 Case Laws Central Excise

CENVAT credit on capital goods - Underground Telephone Cable falling under Sub Heading No.8544.90 - credit allowed - HC
July 31, 2013 Case Laws Central Excise

When there are different views on the very same issue, there is convention, that stay on pre deposits needs to be granted if facts are akin, and the facts in this case,.....
July 31, 2013 Case Laws Central Excise

Bogus TR-6 challans – Since in the case of default covered by Rule 8(3) even if involving fraud, neither any Show Cause Notice u/s 11A(1) is required to be issued, nor......
July 31, 2013 Case Laws Service Tax

Gross value of taxable services - the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the......
July 31, 2013 Case Laws Service Tax

Service tax - Consulting Engineer's Service - appellant is only a matriculate and does not hold any professional degree in Engineering, recognized by law. - Therefore,......
July 31, 2013 Case Laws Service Tax

Rate of service tax - 5% or 8% - The respondent has rightly paid the service tax as applicable on the date of providing the service - AT
July 31, 2013 Case Laws Customs

Interest on delayed refund - In the absence of any definition of expression 'relevant date' u/s 27 as it was found in the Central Excise enactment – assessee was not......
July 31, 2013 Case Laws Customs

Import of restricted goods without a licence - Waste pneumatic tyres - Pollution Control Board to determined goods to be not hazardous - report could not be accepted as.....
July 31, 2013 Case Laws Income Tax

Tax payment u/s 115JA - Minimum Alternate Tax (MAT) - Whether the Assessing Officer could have made prima facie adjustment and held that minimum alternative tax under......
July 31, 2013 Case Laws Income Tax

Jurisdiction of Authority for Advance Ruling - Refusal to give ruling on final hearing - Whether there was any contravention of SEBI guidelines - Authority is not......
July 31, 2013 Case Laws Income Tax

Peak credit - unaccounted transactions - ITAT has ignored relevant and material facts and has gone on a tangent without examining the real issue and the controversy, i....
July 31, 2013 Case Laws Income Tax

Deduction u/s 37(1) - Nature of payment - Whether shaman shulk paid to Excise Department is penal in nature - The amount cannot be treated to be penalty, which can be disallowed - HC
July 31, 2013 Case Laws Income Tax

Business expenditure u/s 37(1) - Encashment of bank guarantee - compensation for non performance - whether in the nature of penalty - It can be said to be compensatory......
July 31, 2013 Case Laws Income Tax

Block assessment - where the AO in repudiation of the return filed u/s 158BC proceeds to make an enquiry he has to necessarily follow the provisions of section 142,......
July 31, 2013 Case Laws Income Tax

Reopening of assessment u/s 147 - merely because the AO finds the proof submitted by the assessee at the time of assessment proceedings to be not sufficient for the......
July 31, 2013 Case Laws Income Tax

Undisclosed income - Block assessment - If the Revenue Department had failed to take appropriate measures then the assessee is at liberty to take the legal advantage of....
July 31, 2013 Case Laws VAT and Sales Tax

Law is well settled that the AO has to apply his own mind for making the assessment on the basis of the books of account maintained and any material in his possession......
July 30, 2013 Case Laws Central Excise

Head office not registered as Input Service Distributor – Invoices issued by Service Provider in the name of Head Office registered in Delhi – There is no dispute about....
July 30, 2013 Case Laws Central Excise

If the expert bodies, judicial as well as quasi judicial, have interpreted the law in favour of the assessee, the assessee cannot be held guilty of any suppression or......
July 30, 2013 Case Laws Service Tax

Export of services are to be determined strictly with reference to provisions of the 2005 Rules and not by any subjective assumption of what constitute export - AT
July 30, 2013 Case Laws Service Tax

The activity of private placement of shares which have not been listed in any recognized stock exchange - The activity comes under the category of Merchant Banking activity - AT
July 30, 2013 Case Laws Service Tax

Appellant was obliged to discharge property tax, water and electricity tariff etc. on behalf of the flat owners and the appellant has undertaken these activity in the......
July 30, 2013 Case Laws Customs

Interest on delayed refund – it was a mistake on the part of the Commissioner of Customs that he passed an incorrect or illegal adjudicatory order. Pursuant to the......
July 30, 2013 Case Laws Customs

Challenge to the Show Cause Notice - Classification of the imported coal as steam coal or as bituminous coal - the court would not encourage litigation at the stage of......
July 30, 2013 Case Laws Customs

The 'relevant date' is defined in Section 28(3) of the Customs Act as the date on which the proper officer makes an order for the clearance of the goods or in any other.....
July 30, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - it was admitted by the Department that the information came from the assessee without any suggestion or detection from the Department - no penalty - AT
July 30, 2013 Case Laws Income Tax

Deduction u/s 10(23C)(iv) and 11 - Property purchased in name of individual - It is not a case of diversion of funds for purchasing the property for the benefit of the director. - HC
July 30, 2013 Case Laws Income Tax

Benefit u/s 11 an 12 - Loan given to society not registered u/s 12AA - Where both the societies have similar objects and are registered under Section 12AA and have......
July 30, 2013 Case Laws Income Tax

Benefit u/s 42 - business for prospecting, etc., for mineral oil - no legal right on the basis of the letters accrues/arises - no statement or promise that advantage u/s....
July 30, 2013 Case Laws Income Tax

Whether the power subsidy received by the assesse is taxable as a revenue receipt in the computation of the income - the amount of power subsidy/rebate is certainly a......
July 30, 2013 Case Laws Income Tax

Notice u/s 153C - It is not open for the petitioner to contend before the writ court that the exercise of power, which admittedly exists in the authority, will expose......
July 30, 2013 Case Laws Income Tax

Eligibility for exemption u/s 10(23C) (iiiab) - The assessee is not entitled for exemption either u/s 11 or u/s 10(23C) in case it collected any money by whatever name......
July 30, 2013 Case Laws Income Tax

Sale proceeds of ornaments - It is reiterated that the mother of the assesee was got married about 70 year ago and the ornaments sold were out of her 'Streedhan'. - AO......
July 30, 2013 Case Laws VAT and Sales Tax

Interception of the vehicle and the goods seized in the course of transit from outside the State - the goods need not be detained till the adjudication proceedings are.....
July 29, 2013 Case Laws Central Excise

Rule 6 of the Cenvat Credit Rules,2004 – Clearance of goods to SEZ - The substituted sub-rule 6(6Xi) is enforced from the date the 2004-Rules came into force - AT
July 29, 2013 Case Laws Central Excise

Input service - Credit on service tax paid - When the definition specifically includes services relating to setting up of factory, credit on such services cannot be......
July 29, 2013 Case Laws Central Excise

Cenvat Credit on Input - Direct dispatch of material to Job Worker's premises -Rule 4(5)(a) that the appellant is eligible to avail cenvat credit on the receipts of......
July 29, 2013 Case Laws Service Tax

Condonation of delay application - The COD application does not advert to any insuperable personal circumstances of the C.A., which is desalted processing of the appeal.....
July 29, 2013 Case Laws Service Tax

Cenvat credit - Input service - insurance premium paid on turnkey contracts to the extent of cost of material procured from the open market - credit denied - AT
July 29, 2013 Case Laws Service Tax

Classification of service - just because the storage period of free sale sugar had to be extended at the behest of Government of India - neither the sugar mills becomes....
July 29, 2013 Case Laws Customs

Provisional relaease - it is but necessary that all relevant facts having a bearing on the determination of value even for the purposes of provisional assessment should....
July 29, 2013 Case Laws Customs

Classification of goods - Duty Drawback – General Rules for Interpretation of the First Schedule to the Customs Tariff Act - mutatis mutandis apply for classifying the......
July 29, 2013 Case Laws Income Tax

Validity of notice u/s 158BD - Valid satisfaction - vital and mandatory requirement of recording the satisfaction under section 158BD were absent while issuing notice - HC
July 29, 2013 Case Laws Income Tax

Application of Section 41(1) - Interest free unsecured loan from Government - onversion of the capital of one amount to another amount. - there is no provision in the......
July 29, 2013 Case Laws Income Tax

Deduction for TDS u/s 194LA on Compensation u/s 28 of Land acquisition Act - compensation being the value of agricultural land, the exclusion as provided shall be......
July 29, 2013 Case Laws Income Tax

Revision u/s 264 - CIT passed non interference order - onduct of the petitioner in respect of the entire proceedings does not entitle the petitioner to have any interim.....
July 29, 2013 Case Laws Income Tax

Penalty u/s 271D and 271E - the amounts were treated as booking advance and therefore, taxed as undisclosed income - same would thereafter not bear the character of loan....
July 29, 2013 Case Laws Income Tax

Compounding of offences u/s 276CC – it is for the assessee to show sufficient cause or reason to support his request for the compounding of the offence - HC
July 29, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Mere admission of an appeal by the High Court cannot without there being anything further, be an indication that the issue is debatable one so......

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