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Highlights / Annotations / Catch Notes For July

Home Highlights July

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1 ....109 110 111 112113114 115 116 117........ 129

July 27, 2013 Case Laws Customs

Interest on pre- deposit - Section 27-A applies to a claim of refund of duty or interest and does not specifically refer to the payment of interest on a refund of......
July 27, 2013 Case Laws Customs

Validity of notice - recovery - circular dated 1.1.2013 - It was not proper on the part of the respondents to encash the Bank Guarantees even before the period of appeal....
July 27, 2013 Case Laws Customs

Amendment in name in Import General Manifest (IGM) - evidence available as on records proved that the applicant did not make a genuine request for amendment in IGM as......
July 27, 2013 Case Laws Income Tax

Validity of notice u/s 153C - Reply to notice not filed, instead writ challenging notice filed - High Court dismissed notice - It is settled law that when an alternate.....
July 27, 2013 Case Laws Income Tax

Merely because, a subsidiary company did not fulfil its obligations, that will not render the transaction illegal and consequently, it cannot be held that the......
July 27, 2013 Case Laws Income Tax

Deduction in the hands of firm or partner - in an emergency for the purpose of protecting the firm from loss, as would be done by a person of ordinary prudence, in his......
July 27, 2013 Case Laws Income Tax

Interest u/s 234B - Order u/s 154 - when the entire tax is deducted at source and the consequence of non-deduction is given under section 201, the question of levy of......
July 27, 2013 Case Laws Income Tax

Credit of Advance Corporation Tax, paid in United Kingdom on dividend paid to the assessee by UK companies - Article 11 of the DTAA. - matter remanded back - AT
July 27, 2013 Case Laws Income Tax

The assessment completed cannot be held as bad in law on the issue that there was no material found during the course of search as the assessment has been completed u/s.....
July 27, 2013 Case Laws Income Tax

Charitable Trust - The findings are mutually contradictory ie. on the one hand the corpus donations have been taken as income; on the other, they have been held not to......
July 27, 2013 Case Laws Income Tax

When admittedly contribution at the rate of 1.5% by AHL to the assessee, amounting to Rs. 38.59 lacs, is towards marketing activities, it can not be characterized as......
July 27, 2013 Case Laws Income Tax

Income from house property shall be computed after making the deductions of municipal taxes paid, a sum equal to 30% of annual value and the amount of interest payable......
July 27, 2013 Case Laws Companies Law

Scope of section 141 of NI Act – U/S 138 only the drawer of the cheque can be prosecuted - the appellant was not a drawer of the cheque and had not signed the same -......
July 26, 2013 Case Laws Central Excise

Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation......
July 26, 2013 Case Laws Central Excise

Cenvat Credit - housekeeping, gardening services and construction of compound wall are the services which are required in furtherance of business activity and......
July 26, 2013 Case Laws Service Tax

Cenvat Credit - Rule 6 - interpretation of the term “allowed“ - Rules cannot be interpreted in such a way so as to make them nullity - there is no reason given as to why....
July 26, 2013 Case Laws Service Tax

Refund - any service tax paid/ remitted by a service provider is liable to be refunded to the provider who has remitted service tax in relation to taxable services......
July 26, 2013 Case Laws Income Tax

Depreciation - software was also registered as trademark. AO's objection that, on mere development of a new software depreciation as an intangible asset cannot be......
July 26, 2013 Case Laws Income Tax

Undisclosed income - even if a date of end of block period was wrongly mentioned, the provisions of Section 292-B would save the notice - Non mentioning of status of the....
July 26, 2013 Case Laws Income Tax

Search and Seizure - Assessing Officer not mentioned as to from where the document was found. If that is the fact, then, there cannot be any presumption under section 292C - AT
July 26, 2013 Case Laws Income Tax

Right to practice as Income-tax Practitioner (ITP) - u/s 288(2)(v) & (vi)- Mere possession of educational qualification without conducting departmental examination by......
July 26, 2013 Case Laws Income Tax

Allowance of deduction u/s 80IA - the unabsorbed depreciation set off in earlier years cannot be reduced from the profits for computing the deduction u/s 80IA - AT
July 26, 2013 Case Laws VAT and Sales Tax

Penalty u/s 22(2) of the TNGST - Having regard to the patent illegality on account of absence of jurisdiction as per the proviso as it stood during the relevant......
July 26, 2013 Case Laws Companies Law

Jurisdiction to entertain the petition - f the five different acts were done in five different localities - any one of the courts exercising jurisdiction in one of the......
July 25, 2013 Case Laws Service Tax

Renting of immovable property - There was no evidence to show that the notional interest on the interest free security deposit has influenced the consideration received.....
July 25, 2013 Case Laws Central Excise

Rufund in cash or by way of Cenvat Credit - area based exemption - There is no justification for allowing the refund by way of credit to the cenvat credit account, which....
July 25, 2013 Case Laws Central Excise

First Stage / Second stage dealer - Once the goods are not recorded in the records maintained by the first stage dealer, he cannot be held liable for passing on unwanted....
July 25, 2013 Case Laws Central Excise

Cenvat Credit - Input services - Removal of coal fly ash is one of the necessity for running of the captive power plant. Without such removal of the coal fly ash from......
July 25, 2013 Case Laws Central Excise

Reversal of Cenvat Credit on production of non-excisable goods namely Sludge - assessee cannot be called upon to suffer the reversal of Cenvat credit on the quantum of......
July 25, 2013 Case Laws Central Excise

Rule 3(5) of Cenvat Credit Rules, 2004 – Registration as a manufacturer and not as a dealer - when supplier of inputs is already registered as a manufacturer separate......
July 25, 2013 Case Laws Service Tax

Differential income on stock broking – – recidivist and futile endeavours by Revenue for utopian perfection tends to undermine the stability of law and impose wholly......
July 25, 2013 Case Laws Service Tax

Date for applicability of rate service tax – The taxable event is the date of providing the service and not the date of receiving the payment - AT
July 25, 2013 Case Laws Customs

Classification - import of Non-alloy steel melting scrap consisting of skull - presence of “slag“ and “skull scrap“ in the consignment - no hesitation in accepting the.....
July 25, 2013 Case Laws Income Tax

Additional cess and cess surcharge - u/s 43B - claim of expenditure on the basis of accrued liability to pay cess and cess surcharge under the Tamil Nadu Panchayats Act,....
July 25, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - The absence of books of accounts of the firm in the partners' residence, certainly would not lead to a further inference that there were no books....
July 25, 2013 Case Laws Income Tax

The mere fact that on account of the expenditure incurred by the assessee wholly and exclusively for its own business, incidentally some third party is also benefited is....
July 25, 2013 Case Laws Income Tax

Depreciation on securities - if the assessee has consistently treating the value of investment for more than two decades as investment as stock-in-trade and claim......
July 25, 2013 Case Laws Income Tax

Nature of Incentive from government scheme - Capital receipt or revenue receipt - The source of fund is quite immaterial. If the purpose is to help the assessee to set......
July 25, 2013 Case Laws Income Tax

Validity of Notice u/s 148 - it cannot be situation where two Assessing Officer would have simultaneous jurisdiction over the assessee, one being Additional CIT,......
July 25, 2013 Case Laws Income Tax

Validity of Notice u/s 143(1)(a) - Prima facie Adjustment – The procedure was not followed and the adjustment were made without notice - No addition - HC
July 25, 2013 Case Laws Income Tax

Notice for reassessment u/s 148 - Bar of limitation u/s 149 - the period of limitation for making assessment/reassessment had already expired long back - department......
July 25, 2013 Case Laws VAT and Sales Tax

CST - power of state government - by retaining the words 'any person or class of persons' in the amended Section 8(5)(b) it is made clear that even after the 2002......
July 25, 2013 Case Laws Companies Law

Enforceability of Foreign Awards - enforcement of foreign award would be refused under Section 48(2)(b) only if such enforcement would be contrary to fundamental policy....
July 25, 2013 Case Laws Companies Law

Arbitration - The jurisdiction clause of an agreement, the absence of words like “alone”, “only”, “exclusive” or “exclusive jurisdiction” is neither decisive nor does it....
July 24, 2013 Case Laws Central Excise

Clandestine Removal of goods - Revenue cannot build its case based upon the theoretical percentage calculation of waste generated, without production of any evidence to....
July 24, 2013 Case Laws Service Tax

CENVAT credit - input services or repair and maintenance - Assessee provided immovable property on rent - part of premises was rented out - proportionate credit allowed - AT
July 24, 2013 Case Laws Customs

Imposition of interest – Settlement Commission directed to pay interest under Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of......
July 24, 2013 Case Laws Income Tax

Deduction u/s 80I - Service charge - Ownership is not necessary - The only thing that has to be seen is whether the source of the profit or gains is an industrial undertaking - HC
July 24, 2013 Case Laws Income Tax

Deduction u/s 80M - Dividend received from UTI - CIT(A) rejected deduction u/s 80M as dividend distribution was related to earlier years - Tribunal granted deduction -......
July 24, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - merely because the assessee agreed for addition and accordingly assessment order was passed on the basis of this addition and when the assessee.....

1 ....109 110 111 112113114 115 116 117........ 129

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