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Highlights / Annotations / Catch Notes For July of 2013

Home Highlights July July 2013 Year 2013

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Showing 301 to 350 of 430 Records

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July 9, 2013 Case Laws Central Excise CGOVT

Excess Duty Refund via CENVAT Credit Allowed, Not Cash, for Export Goods as per Central Government Guidelines.
July 9, 2013 Case Laws Income Tax AT

Prospective Application of Section 80IB Restrictions for Housing Projects Selling Flats to Family Members Confirmed from April 1, 2010.
July 9, 2013 Case Laws Income Tax HC

High Court Grants Tax Exemption to ICAI u/ss 2(15) and 10(23C)(iv) for Educational Activities.
July 9, 2013 Case Laws Income Tax HC

ITAT Criticizes Valuation Officer's Report for Lack of Hearing Opportunity, Violating ITAT Obligations.
July 9, 2013 Case Laws Income Tax HC

ITAT Reverses Decision: Penalty Imposed for Concealment or Inaccurate Details u/s 271(1)(c.
July 9, 2013 Case Laws Income Tax HC

Stay of Recovery Under Income Tax Act: Discretion Not Based on Prima Facie Case Strength Unlike Central Excise Act Section 35F.
July 9, 2013 Case Laws Income Tax AT

Tax Deduction Allowed u/s 80-IB(10) Despite Delay in Completion Certificate Not Caused by Assessee.
July 9, 2013 Case Laws Income Tax HC

Liquor Traders Exempt from Section 206-C of Income Tax Act Due to MRP Set by UP Excise Commissioner.
July 9, 2013 Case Laws Income Tax AT

Assessee Must Prove No Indirect Costs Linked to Tax-Free Income u/s 14A and Rule 8D.
July 9, 2013 Case Laws Income Tax AT

Debenture Redemption Reserve Excluded from Book Profit Calculation under MAT: Section 115JA Income Tax Act Interpretation.
July 9, 2013 Case Laws Income Tax AT

DVO Referral Deemed Improper Without Rejection of Books, Additions u/s 69C Deleted.
July 9, 2013 Case Laws VAT and Sales Tax HC

Court Lifts Provisional Attachment on Brass Scrap Stock; No Discrepancies Found, Condition to Maintain Minimum Stock Level.
July 9, 2013 Case Laws Companies Law HC

Court Recalls Demerger Scheme After Change in Eligibility for NLD/ILD License Transfers Post-Sanction.
July 8, 2013 Case Laws Central Excise HC

Court Rules Bagasse-Based Electricity Not Excisable Goods, Alters Cenvat Credit Applicability for Exempted Goods.
July 8, 2013 Case Laws Central Excise CGOVT

Cessation of Cenvat Credit and Duty Drawback Doesn't Mean Automatic Compliance with Notification No. 30/2004-C.E.
July 8, 2013 Case Laws Service Tax AT

Tribunal Orders Appellant to Predeposit 75% of Tax on Free Telephone Services to Employees for Financial Benefits.
July 8, 2013 Case Laws Service Tax AT

Fly Ash Sale Classified as Sale, Not Service; Central Excise Duty Applies Under Relevant Tax Regulations.
July 8, 2013 Case Laws Service Tax AT

Air Travel Agent Services to Foreign Airlines Classified as Export u/r 3 of Export Service Rules.
July 8, 2013 Case Laws Service Tax AT

International Roaming Services Ruled as Export When Billed to Foreign Telecom Providers, Not Directly to Subscribers.
July 8, 2013 Case Laws Customs CGOVT

Drawback Claim Denied: Relabeling Without Added Value Violates Section 75 of the Customs Act.
July 8, 2013 Case Laws Income Tax HC

AO's Rejection of Bad Debts Claim Contradicts Section 36(1)(vii) of Income Tax Act.
July 8, 2013 Case Laws Income Tax HC

High Court Affirms Eligibility of Subsidies for Deductions u/ss 80IB and 80IC of Income Tax Act.
July 8, 2013 Case Laws Income Tax HC

High Court Rules Personal Hearing Unnecessary for Special Audit Orders Under Income Tax Act Section 142(2A.
July 8, 2013 Case Laws Income Tax HC

Claim for Commission Denied Due to Insufficient Material; No Penalty Imposed u/s 271(1)(c) of Income Tax Act.
July 8, 2013 Case Laws Income Tax HC

High Court Denies Tax Exemption u/s 80-IA for Canal Bank Protection Construction and Maintenance Projects.
July 8, 2013 Case Laws Income Tax HC

Court Confirms Goodwill as Depreciable Asset Under Explanation 3(b) to Section 32(1) of Income Tax Act.
July 8, 2013 Case Laws Income Tax HC

High Court Rules Interest u/ss 234B and 234C Cannot Be Retrospectively Imposed with Section 115JA MAT.
July 8, 2013 Case Laws Income Tax HC

High Court Reinforces Monetary Limit for Appeals to Curb Revenue's Attempts to Bypass CBDT Circular Exceptions.
July 8, 2013 Case Laws Income Tax AT

Company's Share Issue Fee Not Deductible Under Income Tax Act Section 35D.
July 8, 2013 Case Laws Income Tax AT

Tax Deduction Eligibility: Software Sales Qualify u/s 80IB, But Service Charges Do Not.
July 8, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Timing and Place of Delivery Irrelevant in Hire Purchase Agreements u/s 3(b) Central Sales Tax Act.
July 8, 2013 Case Laws Companies Law HC

Court Admits Winding Up Petition Against KIPL for Dishonored Cheques; Full Settlement with Interest Required to IFL.
July 6, 2013 Case Laws Central Excise CGOVT

Commissioner (Appeals) erred by condoning petroleum product losses up to 1% without special circumstances.
July 6, 2013 Case Laws Central Excise CGOVT

Remission Denied: Goods Lost Post-Removal Not Covered u/r 21 of Central Excise Rules 2002.
July 6, 2013 Case Laws Service Tax HC

High Court Condoned Filing Delay Due to Task Reshuffle and Advocate's Departure; Accepts Explanation as Sufficient.
July 6, 2013 Case Laws Service Tax AT

Merchant Banker's Activities Exempt from Service Tax under Business Auxiliary, Banking & Financial, and Support Services Categories.
July 6, 2013 Case Laws Service Tax AT

Court Rules Delivery Not Required to Transfer Right to Use Equipment; Stay Granted for Assessee in Tax Case.
July 6, 2013 Case Laws Service Tax AT

Hearing to be Reheld After Appellant Claims Lack of Notice, Costs Must Be Paid for Rehearing.
July 6, 2013 Case Laws Income Tax HC

CIT's Section 263 Order Doesn't Prevent AO from Initiating Penalty Proceedings Based on Case Facts.
July 6, 2013 Case Laws Income Tax HC

High Court Denies Section 10B Tax Exemption for Training Fees in 100% Export Oriented Units and Software Technology Parks.
July 6, 2013 Case Laws Income Tax HC

Court Rules Against Blind Application of CPWD Rates for Construction Costs; Factors Like Location and Materials Matter.
July 6, 2013 Case Laws Income Tax HC

High Court Rules No TDS u/s 194C for Postal Seals Contract, Deems It a Sale of Goods, Not Works Contract.
July 6, 2013 Case Laws Income Tax HC

High Court Rules Filing Forms 15I and 15J with AO Valid Despite Procedural Error u/s 194C TDS Provisions.
July 6, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Dismissed: Agricultural Income Deemed Exempt, No Inaccurate or Concealed Income Details Found.
July 6, 2013 Case Laws Income Tax AT

Court Rules TDS Not Required on Airline Ticket Amounts Remitted Post-Commission u/s 194C.
July 6, 2013 Case Laws Income Tax AT

Donations to Kargil Fund, PM's Relief Fund, and Gujarat Relief Fund should be deductible under Chapter VI.
July 6, 2013 Case Laws Income Tax AT

Section 271(1)(c) Penalty Not Applicable: Full Acceptance of Revised Income Declarations Post-Search Without Document Examination.
July 6, 2013 Case Laws VAT and Sales Tax HC

High Court Overturns Tribunal's Decision on C Form Collusion; Penalty Against Petitioner Dismissed Due to Lack of Evidence.
July 6, 2013 Case Laws Companies Law HC

Court Deems www.cokestudio.in Domain Name Adoption Dishonest, Violates COKE and COKE STUDIO Trademarks.
July 5, 2013 Case Laws Central Excise CGOVT

Claimants Must Comply with Notification No. 21/2004 for Input Rebate Eligibility u/r 18; Procedural Lapses Forfeit Claims.

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