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Highlights / Annotations / Catch Notes For August of 2013

Home Highlights August August 2013 Year 2013

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Showing 1 to 50 of 550 Records

12 3 4 5........ 11

August 31, 2013 Case Laws Central Excise

Valuation - Inclusion of Installation and commissioning charges - Merely because the said activity is being undertaken by the supplier of the goods does not mean that......
August 31, 2013 Case Laws Central Excise

Activity Manufacture or Not - The Cenvat Credit availed cannot be demanded in spite of the fact that the activity undertaken by the appellant does not amount to manufacture - AT
August 31, 2013 Case Laws Central Excise

Reversal of Cenvat Credit in case inputs are destroyed in an accident - it has to be concluded that goods which are destroyed in the fire in the bulk drug manufacturing.....
August 31, 2013 Case Laws Central Excise

SSI Exemption - Merely because the full address of the buyers in respect of cash sales were not given in the invoices, thus not making it possible for Revenue to conduct....
August 31, 2013 Case Laws Central Excise

CENVAT credit on Capital Goods taken on lease - Prima facie the availment of capital goods Cenvat credit in the case by the appellant was not correct, as the words......
August 31, 2013 Case Laws Service Tax

Supply of Tangible Goods - Department treated the Service provided by the assessee into the category of supply of tangible goods - the payment of VAT alone cannot be a......
August 31, 2013 Case Laws Service Tax

Business Auxiliary service (BAS) - import as well as export of these items on behalf of various traders/merchants - sale of goods on high sea basis - mark-up ranging......
August 31, 2013 Case Laws Service Tax

Export of services - Technical Testing and Analysis Section 65(106) r.w. Section 65(zzh) - delivery of report to its client is an essential part of the service report......
August 31, 2013 Case Laws Service Tax

Export of Goods - Credit of Input Services - Refund Claim – Revenue cannot be allowed to approbate and reprobate on the same issue though with reference to different......
August 31, 2013 Case Laws Service Tax

Cenvat Credit - Input services - the payment of service tax for electronic subscription of research journals, periodicals, etc., on which service tax had been paid under....
August 31, 2013 Case Laws Customs

Exemption – In the absence of any support for the conclusion that the product imported by the appellant had been chemically modified or it was not known as HDPE in the......
August 31, 2013 Case Laws Customs

Anti-Dumping Duty - The importers explained that origin of goods to be Malaysia but on verification, it showed that the certificate of origin showing Malaysia as country....
August 31, 2013 Case Laws Income Tax

Deduction claimed u/s 10B - Reassessment - notice u/s 148 - reason to believe - change of opinion -Perhaps, in given fact situations, they can be legitimate grounds for.....
August 31, 2013 Case Laws Income Tax

Whether the expenditure regarding club membership and entrance fee is revenue in nature or capital – Deduction u/s 37 of the Income Tax Act - Held as revenue in nature - AT
August 31, 2013 Case Laws Income Tax

If the AO was to invoke the provisions of Sec. 50C, then A.O. should have first referred the matter to the Valuation Officer - CIT(A) has erred in not asking the AO to......
August 31, 2013 Case Laws Income Tax

Adventure in the nature of trade - Merely because of the fact that the land was sold in a short period of holding, it cannot be held that income arising from the sale of....
August 31, 2013 Case Laws Income Tax

Contrary decision passed by A.O. against remand back order of Tribunal - Decision of the tribunal is binding on the Assessing Officer and he cannot pick up a word or......
August 31, 2013 Case Laws Income Tax

Writing off of stock - The action of the AO is a double addition. A figure which was never claimed or allowed as a deduction in the earlier year was added back - The......
August 31, 2013 Case Laws Income Tax

Disallowance of expenditure on amount written off - Losses belong to JV / AOP or assessee - The assessee was merely financing the expenditure for the time being as a......
August 31, 2013 Case Laws Income Tax

Disallowance u/s 14A - Assessee is engaged in the banking activity - Normally, every amount lying in the current accounts is interest bearing ones, therefore, the......
August 31, 2013 Case Laws Income Tax

Notice u/s 148 - Validity of reassessment proceeding - Role of the Audit parties to point out of the factual mistakes and not to advise the AO on legal matters.......
August 31, 2013 Case Laws VAT and Sales Tax

Reassessment proceedings on the ground that one Form 3-B filed by the assesse claiming concessional rate of tax is invalid - procedural law lays emphasis on the spirit.....
August 30, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The amount collected by the firm belongs to the company concerned. This amount is to be sent by the firm to the company promptly along......
August 30, 2013 Case Laws Income Tax

Rate of depreciation of books purchased for college library - Books were given to the students for which library charges were collected by the assessee-society. - as per....
August 30, 2013 Case Laws Income Tax

Deduction u/s. 80IB - business of development of customized software on job work basis - he mere fact that one of the input is owned by the client itself, does not mean.....
August 30, 2013 Case Laws Income Tax

Limitation u/s 149 of the Income tax act for issue of notice u/s section 148 – Date of ‘issue’ of the notice - date of issue would be the date on which the same were......
August 30, 2013 Case Laws Income Tax

Deduction u/s 37 - Stamping fee and ROC fee for increase in authorized share capital - these expenses cannot be said to be expenses in connection with right issue and......
August 30, 2013 Case Laws Income Tax

Transfer price - The revenue derived from unrelated party transactions at 20.30% of the aggregate revenue of the appellant, cannot be the reason for disregarding......
August 30, 2013 Case Laws Income Tax

Exemption u/s 10(23FB) - AO is duty bound to enquire whether the assessee trust is registered under the Registration Act, 1908 and has been granted certificate of......
August 30, 2013 Case Laws Central Excise

Provisional Assessment - Refund Claim - Claim of interest - rejection of refund claim on the ground that the appellant did not challenge the order finalizing the......
August 30, 2013 Case Laws Central Excise

Confiscation of the excess found goods - It is a case of mere non-entry in the RG-23 Part-I register - No confiscation - AT
August 30, 2013 Case Laws Central Excise

Classification of Goods - HIV detection kits and Hepatitis C detection kits containing antigens obtained from micro-organism cultures, immobilised on a porous......
August 30, 2013 Case Laws Service Tax

Taxability of Marketing and Support Services - The place of provision of service to be provided by the applicant to Tandus China and Tandus US shall be the location of......
August 30, 2013 Case Laws Service Tax

Yaga Camps - Taxability of residential as well as non-residential yoga courses - Health Club and Fitness Service - While the department has a case on merit, the bulk of.....
August 30, 2013 Case Laws Service Tax

CENVAT credit in Input Services - The activity was the trading activity and Cenvat credit cannot be taken on input services used for such activity. - Stay granted partly. - AT
August 30, 2013 Case Laws Service Tax

Refund Claim - Revenue had rejected the refund claims only on the ground that the said refund would not fall under the category of Export of Services Rules, 2005 and......
August 30, 2013 Case Laws Customs

Excessive Claim of duty drawback - There was misdeclaration of description, quantity, quality and shortage of goods which were attempted to be exported - stay granted partly - AT
August 30, 2013 Case Laws Customs

Rejection of value - Only in special circumstances particularized in Rule 4(2) of the Customs Valuation Rules, 1988, valuation needs to be done under the Customs......
August 30, 2013 Case Laws Customs

Mis-declaration of value - Undervaluation of Goods – Extensive price negotiation was on record - Detailed justification why the manufacturer cannot give further discount....
August 30, 2013 Case Laws Wealth-tax

Inclusion of aircraft u/s Section 2(ea)(iv) - Computation of Net Wealth - The use of an aircraft for commercial purposes does not necessarily entail hiring to third......
August 30, 2013 Case Laws VAT and Sales Tax

Investment based exemption - The exemption was granted on the fixed capital investment made by the entrepreneur - Further, if any further investment was made by......
August 29, 2013 Case Laws Central Excise

Classification of goods - Strong merit in the contention of the appellant that a small percentage of gum in sugar confectionary may not be sufficient to consider the......
August 29, 2013 Case Laws Central Excise

MODVAT credit - supplier of inputs had not discharged full duty liability for the period covered by the invoices - The proviso postulates and requires “reasonable care”.....
August 29, 2013 Case Laws Central Excise

Refund - when the duty was paid through Cenvat credit account, the unit was functioning and by the time the matter was decided by the Tribunal partly in the favour of......
August 29, 2013 Case Laws Central Excise

Valuation - Job work - It was apparent that the firms had cleared the goods in relation to the body fabricating and mounting on the chassis which were supplied to the......
August 29, 2013 Case Laws Central Excise

CENVAT credit on invoices issued by a registered depot of the manufacturer of inputs - The case of the revenue was that there was no evidence of the amounts of duty......
August 29, 2013 Case Laws Central Excise

Liability to Pay Interest - Excess Credit - Reversal of Credit - Whether the assesse was liable to pay interest in terms of Rule 14 of the CENVAT Credit Rules, 2004 - Held yes - AT
August 29, 2013 Case Laws Service Tax

On-line Information Retrieval Service - Taxable services u/s 65(105)(zh) – reverse charge - if access was provided only to their own data such services will not be......
August 29, 2013 Case Laws Service Tax

Commercial Training or Coaching – Assesse was engaged in the activity of video tape production and also providing training in visual effects and animation - prima facie.....
August 29, 2013 Case Laws Service Tax

Selling of software service / granting a license to use the software - It is not in dispute that a new entry specifically covering the impugned services from 16/05/2008.....

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