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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

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August 31, 2013 Case Laws Central Excise AT

Installation and commissioning fees not part of goods' assessable value just because supplier performs them.
August 31, 2013 Case Laws Central Excise AT

Cenvat Credit Retained: Activity Not Manufacturing Under Central Excise Laws Doesn't Affect Credit Entitlement.
August 31, 2013 Case Laws Central Excise AT

Cenvat Credit not reversed for goods destroyed in fire after leaving input store, not classified as "as such.
August 31, 2013 Case Laws Central Excise AT

Invoices Missing Buyer Addresses Insufficient to Prove 'Needle Fold' Brand Clearances Violate SSI Exemption Requirements.
August 31, 2013 Case Laws Central Excise AT

CENVAT Credit Denied: Rule 4(3) Limits Eligibility to Specific Entities, Excludes General Leasing Parties (3.
August 31, 2013 Case Laws Service Tax AT

VAT Payment Not Sole Proof of Supply of Tangible Goods Service, Department Clarifies.
August 31, 2013 Case Laws Service Tax AT

Activities Classified as Trading, Not Business Auxiliary Service; No Service Tax on High Sea Sales with 1-1.5% Mark-Up.
August 31, 2013 Case Laws Service Tax AT

Technical Testing Services Delivered Abroad Qualify as Export u/s 65(106) & 65(zzh) of Service Tax Law.
August 31, 2013 Case Laws Service Tax AT

Revenue Authorities Cannot Contradict Themselves on Service Classification in Export Refund Claims.
August 31, 2013 Case Laws Service Tax AT

Service Tax on E-Subscriptions to Research Journals Qualifies for Cenvat Credit as 'Input Service'.
August 31, 2013 Case Laws Customs AT

Appellant Wins Exemption for Imported Product Due to Lack of Evidence on Chemical Modification or Market Recognition as HDPE.
August 31, 2013 Case Laws Customs AT

Court Rejects Importer's Claim, Finds Falsified Certificate of Origin; Grants Partial Stay on Anti-Dumping Duties Case.
August 31, 2013 Case Laws Income Tax HC

High Court Examines Validity of Reopening Tax Assessment u/s 148, Differentiates from Section 263 Revision Criteria.
August 31, 2013 Case Laws Income Tax AT

Club Membership Fees Classified as Revenue, Eligible for Deductions u/s 37 of Income Tax Act.
August 31, 2013 Case Laws Income Tax AT

CIT(A) Failed to Direct AO for Valuation Officer Referral Before Applying Section 50C of Income Tax Act.
August 31, 2013 Case Laws Income Tax AT

Land Sale Timing Doesn't Automatically Mean Taxable Profit from Trade Adventure.
August 31, 2013 Case Laws Income Tax AT

Tribunal's Decision Binding: Assessing Officer Cannot Misinterpret Remand Order as Definitive Law.
August 31, 2013 Case Laws Income Tax AT

Assessing Officer's double addition error: Incorrectly included unclaimed write-back, not sale proceeds of inventory. No addition warranted.
August 31, 2013 Case Laws Income Tax AT

Assessee Denied Set Off for JV/AOP Losses; Expenditure Disallowance Upheld as Losses Belong to JV/AOP.
August 31, 2013 Case Laws Income Tax AT

Section 14A Disallowance Applies to Banking Assessee Due to Interest Accrual on Current Account Funds u/r 8D(2)(iii.
August 31, 2013 Case Laws Income Tax AT

Reassessment Validity Questioned: AO's Independence Compromised by Relying on Audit Party's Legal Advice for Notice u/s 148.
August 31, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Reassessment Proceedings Invalid Due to Procedural Law Prioritizing Substance Over Form in Tax Claims.
August 30, 2013 Case Laws Income Tax HC

Court Upholds Firm's Retained Funds as Deemed Dividends u/s 2(22)(e) of Income Tax Act.
August 30, 2013 Case Laws Income Tax AT

College Library Books Qualify for 100% Depreciation Rate Under Income-tax Rules, Schedule of Depreciation, Paragraph 9(ii.
August 30, 2013 Case Laws Income Tax AT

Eligibility for Deduction u/s 80IB: Assessee's Ownership of Final Product Despite Client's Input Ownership Confirmed.
August 30, 2013 Case Laws Income Tax AT

Date Notice is Given to Postal Authorities Determines Limitation u/s 149 of Income Tax Act.
August 30, 2013 Case Laws Income Tax AT

Stamping and ROC fees for increasing authorized share capital are non-deductible u/s 37 of the Income Tax Act.
August 30, 2013 Case Laws Income Tax AT

Unrelated Transactions Revenue at 20.30% Shouldn't Invalidate Appellant's Internal Comparability Analysis in Software Contracts Case.
August 30, 2013 Case Laws Income Tax AT

Assessing Officer Must Verify Trust's Registration and SEBI Certificate for Tax Exemption u/s 10(23FB) of Income Tax Act.
August 30, 2013 Case Laws Central Excise AT

Refund Claim Rejection Overturned Due to Unchallenged Provisional Assessment Order in Central Excise Case.
August 30, 2013 Case Laws Central Excise AT

Authorities Rule No Confiscation for Excess Goods Due to Non-Entry in RG-23 Part-I Register.
August 30, 2013 Case Laws Central Excise AT

HIV and Hepatitis C detection kits using antigen-antibody neutralization fall under Heading 30.02 classification.
August 30, 2013 Case Laws Service Tax AAR

Taxability of Marketing Services for Tandus China and US Determined by Service Location u/r 3, 2012.
August 30, 2013 Case Laws Service Tax AT

Tax Demand on Yoga Courses Mostly Time-Barred Due to Normal Limitation Period; Health Club and Fitness Service Examined.
August 30, 2013 Case Laws Service Tax AT

Court Rules: CENVAT Credit Not Available for Input Services in Trading; Partial Stay Granted.
August 30, 2013 Case Laws Service Tax AT

Revenue Authority Incorrectly Rejects Refund Claims Under Export of Services Rules, 2005; Rule 5 Applies.
August 30, 2013 Case Laws Customs AT

Court Identifies Misdeclaration in Duty Drawback Claims; Partial Stay Granted Over Export Goods Description and Quantity Issues.
August 30, 2013 Case Laws Customs AT

Customs Valuation Rules: Declared Value Rejection Allowed Only u/r 4(2) Conditions; Otherwise, Accept Transaction Value.
August 30, 2013 Case Laws Customs AT

Court Finds Undervaluation Proven in Goods Mis-Declaration Case After Implausible Price Reduction to One-Fourth by Importer.
August 30, 2013 Case Laws Wealth-tax HC

Aircraft Inclusion in Net Wealth: Commercial Use Does Not Require Hiring or Leasing u/s 2(ea)(iv.
August 30, 2013 Case Laws VAT and Sales Tax HC

Exemption Granted for Fixed Capital Investment; New Machine Investments Not Covered for Production Benefits.
August 29, 2013 Case Laws Central Excise AT

Court Dismisses Demand on Time-Barred Grounds; Issue of Gum Classification in Confectionery Unexamined.
August 29, 2013 Case Laws Central Excise SC

MODVAT Credit Granted: Recipient Must Exercise "Reasonable Care," Not Verify Supplier's Duty Payment Status.
August 29, 2013 Case Laws Central Excise AT

Tribunal Orders Cash Refund of Duty Paid via Cenvat Credit After Unit Closure and Certificate Surrender.
August 29, 2013 Case Laws Central Excise AT

Goods Clearing for Body Fabrication on Chassis Falls u/r 10A, Not Rule 6, of Central Excise Regulations.
August 29, 2013 Case Laws Central Excise AT

CENVAT Credit Allowed Despite Revenue's Challenge on Depot Invoices' Duty Payment Evidence by Manufacturer.
August 29, 2013 Case Laws Central Excise AT

Assessee Liable for Interest on Excess Credit u/r 14 of CENVAT Credit Rules, 2004.
August 29, 2013 Case Laws Service Tax AT

Online Info Retrieval Taxable u/s 65(105)(zh), Exempt If Only Accessing User's Own Data.
August 29, 2013 Case Laws Service Tax AT

Court Grants Partial Stay on Service Tax for Video Production Entity; Activity Seen as Computer Training.
August 29, 2013 Case Laws Service Tax AT

Court Grants Stay in Software Tax Case Under Finance Act, 1994 for 'Information Technology Service' Introduced in 2008.

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