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Highlights / Annotations / Catch Notes For July of 2013

Home Highlights July July 2013 Year 2013

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Showing 51 to 100 of 430 Records

123 4 5 6........ 9

July 29, 2013 Case Laws Income Tax AT

Tribunal's Order u/s 254(2) Can't Be Reviewed, Only Rectified for Apparent Mistakes.
July 29, 2013 Case Laws Income Tax HC

The excise duty refund received is classified as a capital receipt and is not subject to taxation.
July 29, 2013 Case Laws Income Tax AT

No Evidence Found: Section 69A Additions on Hundi Transactions Overturned for Three Years Due to Lack of Proof.
July 27, 2013 Case Laws Central Excise AT

Appeal for Rs. 95,009 to be dismissed in limine per Board's circular dated August 17, 2011.
July 27, 2013 Case Laws Central Excise AT

Entity Entitled to Duty Refund Due to Delay in Assistant Commissioner's Permission for Duty-Free Clearance.
July 27, 2013 Case Laws Service Tax AT

Tribunal Denies Extension for Late Filing, Citing Ignorance of Law Isn't an Excuse for Delay.
July 27, 2013 Case Laws Customs HC

Section 27-A: Refund Claims for Duty or Interest Exclude Interest on Penalty Refunds or Pre-Deposits Before Appeals.
July 27, 2013 Case Laws Customs HC

Court Rules Premature Bank Guarantee Encashment Invalid Before Appeal Period Ends and 2013 Circular Conditions Met.
July 27, 2013 Case Laws Customs CGOVT

Amendment Request Denied: Fraudulent Intent Detected in Import General Manifest Case.
July 27, 2013 Case Laws Income Tax SC

High Court Dismisses Writ Petition Challenging Section 153C Notice; Emphasizes Exhausting Alternate Remedies First.
July 27, 2013 Case Laws Income Tax HC

Subsidiary's obligation failure doesn't make a transaction illegal; expenses still considered for business purposes.
July 27, 2013 Case Laws Income Tax HC

High Court Rules: Firm's Emergency Expense Deductions Not Allowed for Individual Partners; Must Be Firm-Assessed.
July 27, 2013 Case Laws Income Tax HC

Court Rules No Interest u/s 234B When Tax Fully Deducted at Source; Section 201 Covers Non-Deduction Consequences.
July 27, 2013 Case Laws Income Tax AT

UK Advance Corporation Tax Credit on Dividends Under DTAA Article 11 Sent Back for Further Review.
July 27, 2013 Case Laws Income Tax AT

Section 153A Assessment Valid Without New Search Material; Supports Six-Year Independent Completion of Assessments.
July 27, 2013 Case Laws Income Tax AT

Charitable Trust Donations: Contradictory Findings on Income Status u/s 11(1)(d) of the Income Tax Act.
July 27, 2013 Case Laws Income Tax AT

AHL's 1.5% contribution for marketing, Rs. 38.59 lacs, not classified as 'royalties' under DTAA Article 12.
July 27, 2013 Case Laws Income Tax AT

Understanding Deductions for House Property Income: Key Points from Sections 23 and 24 of the Income Tax Act.
July 27, 2013 Case Laws Companies Law SC

Supreme Court: Non-drawer cannot be prosecuted u/s 138; liability extension requires Section 141 conditions met.
July 26, 2013 Case Laws Central Excise AT

Revenue's Awareness of Suppression Doesn't Invalidate Five-Year Limitation Extension for Legitimate Invocation.
July 26, 2013 Case Laws Central Excise AT

Cenvat Credit Allowed for Housekeeping, Gardening, and Construction Services Essential to Business and Manufacturing Activities.
July 26, 2013 Case Laws Service Tax AT

Court Clarifies "Allowed" u/r 6 of Cenvat Credit Rules, Advocating for Broader Interpretation to Ensure Effectiveness.
July 26, 2013 Case Laws Service Tax AT

Service Providers Can Claim Refunds on Service Tax for Services to SEZ Units Conducting Authorized Operations.
July 26, 2013 Case Laws Income Tax HC

Court Approves Depreciation for Software Registered as Trademark, Rejects Assessing Officer's Objection on Intangible Asset Status.
July 26, 2013 Case Laws Income Tax HC

Incorrect Block Period Date and Assessee Status Omission in Notices Curable u/s 292-B of Income Tax Act.
July 26, 2013 Case Laws Income Tax AT

Search and Seizure: Section 292C Presumption Inapplicable Without Clear Document Source in Income Tax Cases.
July 26, 2013 Case Laws Income Tax AT

Educational Qualifications Alone Insufficient for Income-tax Practitioner Status; Passing Board Exam Required Under Income Tax Act Sections 288(2)(v) & (vi).
July 26, 2013 Case Laws Income Tax AT

Unabsorbed Depreciation Set-Off Doesn't Affect Current Deductions u/s 80IA, Clarifies Tax-Related Case Decision.
July 26, 2013 Case Laws VAT and Sales Tax HC

High Court Nullifies Tribunal's Order on Penalty Due to Jurisdictional Error under TNGST Act Section 22(2.
July 26, 2013 Case Laws Companies Law SC

Court Jurisdiction: Offenses u/s 138 in Different Locations Can Be Tried in Any Relevant Area.
July 25, 2013 Case Laws Service Tax AT

Court Grants Stay on Service Tax for Rent Due to Lack of Evidence on Interest-Free Deposit Impact.
July 25, 2013 Case Laws Central Excise AT

Dispute Over Central Excise Refund Method: Cash or Cenvat Credit? No Justification for Cenvat Credit Account Use.
July 25, 2013 Case Laws Central Excise AT

First Stage Dealers Not Liable for Incorrect CENVAT Credit on Unrecorded Goods in Maintained Records.
July 25, 2013 Case Laws Central Excise AT

Cenvat Credit Approved for Input Services in Coal Fly Ash Removal, Vital for Captive Power Plant Operations.
July 25, 2013 Case Laws Central Excise AT

Assessee Not Required to Reverse Cenvat Credit for Furnace Oil Used in Non-Excisable Goods Production, Says Court.
July 25, 2013 Case Laws Central Excise AT

Rule 3(5) of Cenvat Credit Rules: Manufacturers need no separate dealer registration to claim Cenvat credit, simplifying the process.
July 25, 2013 Case Laws Service Tax AT

Tax Authorities Struggle with Stock Broking Compliance, Leading to Legal Instability and High Litigation Costs.
July 25, 2013 Case Laws Service Tax AT

Service Tax Rate Based on Service Date, Not Payment Date: Key Determination Rule.
July 25, 2013 Case Laws Customs HC

Court Rules Non-Alloy Steel Melting Scrap with "Slag" and "Skull Scrap" Classified Under Heading 72.04, Not 26.19.
July 25, 2013 Case Laws Income Tax HC

Expenditure Claims for Cess Under Tamil Nadu Panchayats Act Cannot Be Denied Using Section 43B.
July 25, 2013 Case Laws Income Tax HC

Court Finds No Penalty for Firm Not Keeping Books at Partners' Homes Under Income Tax Act Section 271(1)(c.
July 25, 2013 Case Laws Income Tax HC

Taxpayer Business Expenses Valid Even with Incidental Third-Party Benefits; Disallowance Not Justified.
July 25, 2013 Case Laws Income Tax HC

Depreciation on Investments as Stock-in-Trade Allowed Despite Balance Sheet Classification per RBI Regulations.
July 25, 2013 Case Laws Income Tax HC

Government Incentives Classified as Capital or Revenue Receipts Based on Purpose, Key for Taxation.
July 25, 2013 Case Laws Income Tax HC

Simultaneous Jurisdiction by Two Assessing Officers Invalidates Notice u/s 148 for the Same Assessee.
July 25, 2013 Case Laws Income Tax HC

High Court Invalidates Section 143(1)(a) Notice Due to Procedural Non-Compliance, Upholds No Taxpayer Adjustments Without Notice.
July 25, 2013 Case Laws Income Tax HC

Court Rules Reassessment Notice Invalid as Limitation Period Expired; Section 150(1) Cannot Extend Timeframe.
July 25, 2013 Case Laws VAT and Sales Tax HC

Amended Section 8(5)(b) of CST Act reaffirms State Governments' power to grant interstate sales tax exemptions.
July 25, 2013 Case Laws Companies Law SC

Foreign Award Enforcement Can Be Denied if It Conflicts with India's Fundamental Policy or Justice u/s 48(2)(b).
July 25, 2013 Case Laws Companies Law SC

Jurisdiction Clauses Don't Need "Exclusive" Terms to Indicate Court Choice, Reflects Parties' Intentions in Agreements.

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