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Highlights / Annotations / Catch Notes For July of 2013

Home Highlights July July 2013 Year 2013

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Showing 251 to 300 of 430 Records

1 ....2 3 4 567 8 9

July 13, 2013 Case Laws Central Excise AT

Cenvat Credit Allowed for Inputs Lost in Fire Accident During Manufacturing Process Under Tax Rules.
July 13, 2013 Case Laws Service Tax AT

Tribunal Dismisses Incorrectly Filed Appeal; Rejects Transfer Request to Commissioner (Appeals) Due to Misadvice.
July 13, 2013 Case Laws Service Tax AT

Entities Exempt from Paying Service Tax Twice if Initially Paid Under Wrong Code, Confirms Rule.
July 13, 2013 Case Laws Customs AT

Stay Applications in Customs Cases Not Time-Barred If Appeal Filed Timely; Delays in Submission Not Penalized.
July 13, 2013 Case Laws Indian Laws HC

High Court Rules Online Posting Insufficient for Written Objections; Direct Written Communication Required for Validity.
July 13, 2013 Case Laws Income Tax HC

High Court Upholds Constitutionality of Sections 115JA and 115JAA Under Minimum Alternate Tax Framework, Validating Taxation System.
July 13, 2013 Case Laws Income Tax HC

High Court Confirms Additions: Agricultural Land Transferred to AOP, Converted to Industrial Land Without Formal Agreement.
July 13, 2013 Case Laws Income Tax HC

High Court: Notional Interest on Deposits Excluded from House Property Income for Fair Rent Calculation.
July 13, 2013 Case Laws Income Tax HC

High Court Rules Deeming Provision in Explanation 3 to Section 153 Inapplicable for Reassessment Notices Beyond Four Years.
July 13, 2013 Case Laws Income Tax AT

Deemed Dividend Rule Excludes Non-Shareholder Companies from Income Addition u/s 2(22)(e) of the Income Tax Act.
July 13, 2013 Case Laws Income Tax AT

Court Confirms Additions on Deemed Dividends u/s 2(22)(e) of Income Tax Act; Evidence Lacking from Assessee.
July 13, 2013 Case Laws Income Tax AT

Foreign Exchange Gains from Export Receipts Qualify for Exemption u/s 10A of the Income Tax Act.
July 13, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Against Double Taxation on Assessee's Agent Transactions, Prevents Duplicate Turnover Assessment.
July 12, 2013 Case Laws Central Excise HC

Tribunal rules appeal papers must be returned, not transferred, in non-maintainable cases; decision supports revenue authority.
July 12, 2013 Case Laws Service Tax AT

Cricket board infrastructure and support services not taxable; stay granted under current legal framework.
July 12, 2013 Case Laws Income Tax AT

Engineered Floor Board Manufacturer Secures Tax Deduction u/s 80IB for Significant Raw Material Transformation.
July 12, 2013 Case Laws Income Tax AT

Court Rules Two-Way Traffic Not Needed for STPI Unit's Section 10A Exemption on Foreign Exchange Adjustments.
July 12, 2013 Case Laws VAT and Sales Tax HC

Sprinkler Systems Not VAT Exempt: Must Be Animal-Driven or Manual for Exemption Eligibility.
July 12, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Equipment Installation as Intra-State Sale; Impacts VAT and Sales Tax Under CST Framework.
July 12, 2013 Case Laws VAT and Sales Tax HC

Court Rules Petitioner Not Liable for Entry Tax; Section 12(5) Penalty Notice Deemed Unsustainable Under U.P. Act 2007.
July 12, 2013 Case Laws Companies Law HC

Court Rules Revaluation Funds Exclusion in Regulation 2(1)(s) for Investment Schemes is Lawful and Not Arbitrary.
July 11, 2013 Case Laws Service Tax AT

Diaphragm Wall Construction from Dudheswar to Gandhi Bridge Not Taxable; Stay Granted on Service Tax Implications.
July 11, 2013 Case Laws Service Tax AT

Service Tax Ruling: Spare Parts and Handling Costs Excluded from Service Valuation at Authorized Stations.
July 11, 2013 Case Laws Customs AT

Customs can act against importers for discrepancies in declared goods, not the Customs House Agent.
July 11, 2013 Case Laws Income Tax HC

Court Rules AO Cannot Reopen Assessment Just for Unprocessed or Legally Unsustainable Claims; Stronger Grounds Needed.
July 11, 2013 Case Laws Income Tax HC

High Court Criticizes Improper Use of Section 127 for Case Transfer Due to Lack of Transparency and Full Disclosure.
July 11, 2013 Case Laws Income Tax HC

High Court Denies Tax Exemption to Educational Society u/s 10(23C)(vi) Due to Student Donations Collection.
July 11, 2013 Case Laws Income Tax AT

Mark-to-Market Loss Claim: Forward Contract Revaluation and Crystallization of Liabilities on Balance Sheet Date.
July 11, 2013 Case Laws Income Tax AT

Court Rules on Income from House Property: No Extra Tax if Rent Exceeds Municipal Valuation; Notional Interest Excluded.
July 11, 2013 Case Laws Income Tax AT

Court Allows Deduction for Payment to M/s. JSMS; Not Considered a Joint Venture in Lokhandawala Branch Management Case.
July 11, 2013 Case Laws VAT and Sales Tax HC

KVAT Act Section 47(16A): Floor rate must stay effective; revenue not obliged to issue transit pass at invoice value.
July 11, 2013 Case Laws Central Excise HC

Witness Statements Made Voluntarily Can't Be Used to Deny Cross-Examination Request Without Retraction.
July 11, 2013 Case Laws Central Excise HC

High Court Grants Central Excise Exemption to UN Project Using Machines Under Notification No.108/95 C.E.
July 11, 2013 Case Laws Income Tax AT

TPO Can't Independently Review International Transactions for Price Adjustments Without Explicit Referral.
July 10, 2013 Case Laws Central Excise AT

CENVAT Credit Denied for Claiming Without Receiving or Using Raw Materials: Appellant's Appeal Rejected.
July 10, 2013 Case Laws Central Excise AT

Court Rules CENVAT Credit Cannot Be Denied Once Duty is Discharged; Prima Facie Case Favors Assessee.
July 10, 2013 Case Laws Central Excise AT

Cenvat Credit Confirmed for Goods Under Chapter-X Procedure; Not Classified as Exempted Goods.
July 10, 2013 Case Laws Service Tax AT

Refund Claim for Unutilized CENVAT Credit Remanded for Further Examination Due to Lack of Clarity on Service Connections.
July 10, 2013 Case Laws Service Tax AT

Appellant Challenges Service Tax on Mithi River Work, Claims It's a Nalla, Not Dredging u/s 65(36)(a).
July 10, 2013 Case Laws Service Tax AT

Section 83A Broadens Authority: Not Limited to Penalties, Expands Scope in Determining Service Tax Liabilities.
July 10, 2013 Case Laws Service Tax AT

Commissioner of Central Excise (Appeals) is a Central Excise Officer u/s 2(b); no reappointment needed for Mumbai.
July 10, 2013 Case Laws Income Tax HC

High Court Condones Co-operative Society's Delay in Filing Revised Tax Return Due to KCS Act Obligations.
July 10, 2013 Case Laws Income Tax HC

High Court Quashes Reassessment Notice Due to Assessing Officer's Year-Long Delay in Providing Necessary Reasons.
July 10, 2013 Case Laws Income Tax HC

Short-term capital gains from depreciable assets not classified as business income; impacts tax treatment.
July 10, 2013 Case Laws Income Tax HC

Section 32(2)(iii): Unabsorbed Depreciation Cannot Offset Short-Term Capital Gains from Sale of Depreciable Assets.
July 10, 2013 Case Laws Income Tax HC

Assessment Reopened: AO to Examine Trust's Compliance with Income Tax Act Sections 11 and 13 for Tax Exemption.
July 10, 2013 Case Laws Income Tax AT

Notional Interest on Debentures Not Income Until Realization is Certain; Anticipated Losses Accounted Early on Uncertainty.
July 10, 2013 Case Laws Income Tax AT

Assessments Valid as Individual; No Association of Persons (AOP) or Warrant Involved in Proceedings.
July 10, 2013 Case Laws Income Tax AT

Assessing Officer's Lack of Opinion Makes DVO Reference Unwarranted u/s 55A(a) Conditions.
July 9, 2013 Case Laws Central Excise HC

Court Rules No Recovery of CENVAT Credit on Capital Goods When Registration is Surrendered Under Central Excise Regulations.

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