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Highlights / Annotations / Catch Notes For August of 2013

Home Highlights August August 2013 Year 2013

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Showing 101 to 150 of 550 Records

1 234 5 6 7........ 11

August 26, 2013 Case Laws Service Tax

Classification of service – transport of cargo throughout the world using ships owned/charted by them - liability was based on the place of residence of the recipient of....
August 26, 2013 Case Laws Service Tax

Classification of Service - Travel by Air services u/s 65 (105) (zzzo) or Supply of Tangible Goods u/s 65 (105) – W when an aircraft was given on charter to other......
August 26, 2013 Case Laws Service Tax

Interim Relief – Extension of stay Order – effect of proviso introduced by the Finance Act, 2013 - Since the present appeal could not be disposed of within 365 days, for....
August 26, 2013 Case Laws Customs

Valuation - import of goods - inclusion of value of software in the networking appliance - It is argued that the cost of such updation of software cannot form part of......
August 26, 2013 Case Laws Customs

Import without Payment of Duty for export - failure to export - Penalty u/s 114A was imposable in case duty had not been levied or had been short-levied, etc., by......
August 26, 2013 Case Laws Customs

Correct Classification of Imported Goods - Condensate or Crude Petroleum Oil (CPO) - In the absence of establishing the source of origin of gas condensate the......
August 26, 2013 Case Laws Income Tax

Dispute between counsel (CA) and Tribunal - Issue referred to ICAI with a request to take necessary action as per law against Shri Pradeep Kumar Kapoor for his......
August 26, 2013 Case Laws Income Tax

Dispute between counsel (CA) and Tribunal - application for either recall or expunge the order sheet entry dated 08/02/2013 - It is for him to take a decision whether he....
August 26, 2013 Case Laws Income Tax

Waiver of interest u/s 215 - if the AO is not diligent enough and does not complete the assessment within the said period of one year, any interest liability for the......
August 26, 2013 Case Laws Income Tax

When AO had rejected books of accounts u/s 145(3) and this finding of fact has been affirmed consecutively by the two statutory appellate authorities which had then......
August 26, 2013 Case Laws Income Tax

Prima facie adjustments - Scope of section 143(1)(a) - While adjudicating an appeal against intimation under sec.143(1)(a) CIT(A) is not empowered to call for further......
August 26, 2013 Case Laws Income Tax

Undisclosed income - addition u/s 68 - Undervaluation registration of property - The assessee led substantial evidence to establish that the amount treated to be......
August 26, 2013 Case Laws Income Tax

Undisclosed Capital gain - Scope of block assessment proceedings - AO is concerned only with undisclosed income and he has no power to consider material and evidence not....
August 26, 2013 Case Laws Income Tax

Rectification or order - Revision of order by Tribunal - Block assessment proceedings - Assesse through settlement commission paid excess tax - Settlement commission......
August 26, 2013 Case Laws Income Tax

Deduction u/s 80IB - SSI industry - value of plant and machinery had exceeded Rs.1 crore in subsequent years - The rest of the three conditions are to be fulfilled on......
August 26, 2013 Case Laws Income Tax

Notice issued u/s 148 - Transfer of a case - The order passed by CIT transferring jurisdiction from ITO, New Delhi on 04-01-2010, subsequent action of the AO i.e. ITO......
August 26, 2013 Case Laws VAT and Sales Tax

Condonation of Delay - Delay in filing appeal by revenue - The applicant had attempted to explain the delay which can be attributed to the administrative reasons and......
August 24, 2013 Case Laws Central Excise

Whether after the Commissioner had determined the annual capacity of production the Commissioner could review his order when he was informed that fake certificates were.....
August 24, 2013 Case Laws Central Excise

CENVAT credit - fraudulent activity - They had without manufacturing any goods passed on the bogus Cenvat credit by issuing bogus invoices to other manufacturers on the.....
August 24, 2013 Case Laws Central Excise

Rectification of mistake in the order - Assessee over the period of 13 years did not take note of or considered whether there was a case on merit or not and was fighting....
August 24, 2013 Case Laws Service Tax

Construction of Commercial Complex and Residential Complex - It was very clear that the construction activity was undertaken on the land already registered in the name......
August 24, 2013 Case Laws Service Tax

Construction of Commercial Complex and Residential Complex - The new entry introduced on 1.6.2007 only brings in a new method of payment of service tax liability for......
August 24, 2013 Case Laws Service Tax

The service provided by the assesse in substituting names of prospective buyers of real estate, in its records, for which it collects transfer charges, does constitute......
August 24, 2013 Case Laws Service Tax

Stay - dredging activity - Site formation service - Import of manpower service - it is reasonable to call for re-deposit of Rs.2 crores - stay granted partly. - AT
August 24, 2013 Case Laws Service Tax

Renting of property for use in course of furtherance of business or commerce - Bank and BSNL are commercial organizations - as regards the Post Office, the appellant......
August 24, 2013 Case Laws Service Tax

Service tax demand u/s 73A – sale of flats - collection of amount towards service tax but not as service tax - contingent liability – appellant took the precaution of......
August 24, 2013 Case Laws Service Tax

CENVAT credit - Input Service - total Cenvat credit availed in respect of insurance service, internet access/connection service and website development service was about....
August 24, 2013 Case Laws Customs

Excess duty drawback – allegation of overvaluation - market enquiry was not done with any manufacturer of trouser, That was done with traders without demonstrating......
August 24, 2013 Case Laws Customs

Refund claim - duty paid at the time of import - Assesse filed a Refund Claim on the ground that the imported goods were exempt from payment of Additional Customs Duty -....
August 24, 2013 Case Laws Customs

Non-declaration of Goods – Penalty on the master of the vessel on account of non-declaration - bona fide and inadvertent mistake should not be met with imposition of......
August 24, 2013 Case Laws Customs

100% EOU - Export obligations - Rate of duty on de-bonding - Rate of depreciation of capital goods on debonding - if an exemption was available on complying with certain....
August 24, 2013 Case Laws Income Tax

Surrender of Sale (income) - whether unaccounted sundry debtors are part of surrendered sale - Held yes - Assessing Officer was not justified in splitting this......
August 24, 2013 Case Laws Income Tax

Addition u/s 68 - Revnue have not asked the purchaser to prove source of the source. The purchaser also in his statement explained the reasons for giving the advance in.....
August 24, 2013 Case Laws Income Tax

Reference made to TPO - Transfer Price Adjustments (TPA) – Whether Section 92C and 92CA of the income tax act are independent of each other – the words "the said......
August 24, 2013 Case Laws Income Tax

Book profit adjustment - MAT u/s 115JB - provision for retirement benefits – As per this clause (f) of section 43B, the expenses of leave encashment are allowable on an.....
August 24, 2013 Case Laws Income Tax

Rectification of mistake - Tribunal directed AO to recalculate interest u/s 234A, 234B and adjustment of seized amount with advance tax - There is no mistake in the said....
August 24, 2013 Case Laws Income Tax

Bank branch classification as ‘Rural’ or ‘Urban’ – Classification as per RBI guidelines or Income Tax provisions - Overriding effect - A place includes a ward of a Gram.....
August 24, 2013 Case Laws Income Tax

Bank branch classification as ‘Rural’ or ‘Urban’ – Writing off bad debts under section 36(1)(viia) – A bad debt cannot be refused merely because of assessing officer's.....
August 24, 2013 Case Laws Income Tax

Revision u/s 263 - Erroneous or prejudicial of revenue - AO allowed the Exemption u/s. 10(34) - Insurance business - Dividend income - The order passed by the AO......
August 24, 2013 Case Laws Income Tax

Deduction u/s 10B - Benefit to 100% EOU - AO not made an allegation that the assessee has not furnished the details of old and new plant and machinery - existing DTA......
August 24, 2013 Case Laws Income Tax

Income assessable u/s 68 cannot be assessed under any particular head of income including income from other sources u/s 56 - Therefore, this addition cannot be set off......
August 24, 2013 Case Laws Income Tax

Disallowance u/s 37 - Expenditure on employee's education (son of Directors) - how assessee can say that decision to sponsor education of Employee was not influenced by....
August 24, 2013 Case Laws Income Tax

Computation of book profit - MAT u/s 115JA - Treatment of interest income for the purpose of section 80IA and thereafter book adjustment u/s 115JA - there was a nexus......
August 24, 2013 Case Laws Income Tax

Addition towards incorrect accounting of stock - maintaining stock for others - while accepting that the assessee is maintaining the stock of material on behalf of......
August 24, 2013 Case Laws VAT and Sales Tax

Whether sale of DEPB license constitute business and liable to VAT / Sales Tax - Held yes - By use of the expression “any transaction in connection with the business“,......
August 24, 2013 Case Laws Companies Law

Winding up – Appointment of Official Liquidator – Transfer of four properties were either made during the pendency of the reference or immediately before or during......
August 23, 2013 Case Laws Central Excise

Belated payment of duty - Restriction on utilizing CENVAT credit - Rule 8 of central excise rules - Department directed the appellant to pay an amount without issuing......
August 23, 2013 Case Laws Central Excise

Refund Claim – Notification No.19/2004 - 100% EOU - Export of goods after clearance to DTA - Non-preparation of statutory document and not following the basic procedure.....
August 23, 2013 Case Laws Central Excise

Proof of Export - incompatibility in description - Challenge to show cause notice - it was open for the assesse to produce relevant records, documents and other evidence....
August 23, 2013 Case Laws Central Excise

Recovery of duty - circular dated 1.1.2013 - Circular was incomplete in the sense that unless there was complete mechanism for hearing the stay petitions before period......

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