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Highlights / Annotations / Catch Notes For August of 2013

Home Highlights August August 2013 Year 2013

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Showing 151 to 200 of 550 Records

1 2 345 6 7 8........ 11

August 23, 2013 Case Laws Central Excise

Evasion of Duty - Revenue was of the view that the assesse manufactured and supplied the components/parts of Railway wagon without payment of duty to different units of.....
August 23, 2013 Case Laws Central Excise

Compounded levy - Notification No. 10/2010 - The packing machine used for packing of filter khaini pouches/pillows/sachets can not be considered to be notified item and.....
August 23, 2013 Case Laws Service Tax

Works Contract Services - Prima facie the Applicant was required to intimate the Department stating that they would be paying service tax @4% instead of 12%/10% by......
August 23, 2013 Case Laws Service Tax

Management, Maintenance and Repair Service’ u/s 65 (105) (zzg) - The assesse was doing maintenance and repair activity for such common facilities - pplicant to make a......
August 23, 2013 Case Laws Service Tax

Storage and warehousing services - Storage of crude oil is only incidental to the main activity of transportation and the vessels are hired only when pumping of crude......
August 23, 2013 Case Laws Service Tax

Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee.....
August 23, 2013 Case Laws Service Tax

Import of service - Section 66A(2) - project office is not doing any work other than the work relating to the project and would get wound up once the project is......
August 23, 2013 Case Laws Customs

Liability of AAI for goods misplaced or stolen - the goods belonging to the plaintiff (importer) went missing while they were in the care and custody of the defendant......
August 23, 2013 Case Laws Customs

Disguised Attempt to Export - Department was of the view that assesse had attempted to export 166 MTs of Muriate of Potash in the guise of industrial salt - Assesse was.....
August 23, 2013 Case Laws Customs

Mis-declaration of description of goods – export of non-basmati rice as basmati rice - no leniency can be made to reduce redemption fine - AT
August 23, 2013 Case Laws Customs

Stay application – Revenue contended that the CHA had facilitated in clearing the consignments on the basis of forged/tampered licences. - forged/tampered documents not.....
August 23, 2013 Case Laws Customs

Export obligation - failure to produce the evidence of fulfillment of export obligation within 30 days - only fault at the end of the party was that they had failed in......
August 23, 2013 Case Laws Income Tax

Period of Limitation in passing the assessment order dated 31.12.2004 for the assessment years 1998-99 to 2002-03 - Petitioner was fully aware that the limitation for......
August 23, 2013 Case Laws Income Tax

Exemption of the amount received as royalty/consultancy charges under Section 80HH and Section 80-I of the Act - the consultancy has no nexus with the objects as......
August 23, 2013 Case Laws Income Tax

Block assessment - Block period - Addition on account undisclosed investment based on diary of the assessee - The money so advanced will tantamount to be the investment....
August 23, 2013 Case Laws Income Tax

Legality of search & seizure operations – mere possession of money, bullion, jewellery or such valuable article or thing per-se would not be sufficient to enable the......
August 23, 2013 Case Laws Income Tax

The issue as to whether the said unit is eligible for deduction u/s 80IB of the Act or not is required to be established with reference to the initial year and the onus.....
August 23, 2013 Case Laws Income Tax

Section 50-C of the Act cannot be applied to the sale agreements entered into before the introduction of the said provisions i.e before 1-4-2003 especially when delay in....
August 23, 2013 Case Laws Income Tax

Bad debts - It is understandable that assessee was constrained to write off the advances as the same were not recoverable on account of losses suffered by the......
August 23, 2013 Case Laws Income Tax

Whether discount on issue of Employee Stock Options is allowable as deduction in computing the income under the head profits and gains of business? - Held Yes - AT
August 23, 2013 Case Laws Income Tax

Disallowance of depreciation - Assets leased to Western Railways -It is not proved that assessee is only a financer and is not interested in the assets and therefore, it....
August 23, 2013 Case Laws Income Tax

Deduction of consultancy fees - film production - payment of consultancy fees allowable as deduction even though the execution of the contract work for film production......
August 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - It is well settled principles of law that when profit is estimated there cannot be any inference that the assessee has concealed the income or......
August 23, 2013 Case Laws Income Tax

Valuation u/s 50C - A.O. rejected valuation done by Govt. valuer - valuation done by the government approved valuer cannot be brushed aside, as it has been done by a......
August 23, 2013 Case Laws Income Tax

Penalty u/s 271AAA - assessee was asked to explain the entries in the 'work-in-progress sheet' - assessee was not asked about the manner in which such income was earned.....
August 23, 2013 Case Laws Income Tax

Valuation - Section 50C - D.V.O. is correct in estimating the value of the plot as per the building byelaws of Agra Development Authority because that plot is having......
August 23, 2013 Case Laws Wealth-tax

Penalty u/s 18(1)(c) - wealth tax - For claiming an exemption assesse had to include the asset in the return - Without including the same in the return filed it cannot......
August 23, 2013 Case Laws VAT and Sales Tax

Detention of Goods - UPVAT - transport of the goods from Delhi to Orissa - Transit Declaration Form - The inference that the goods may likely to be unloaded inside the......
August 22, 2013 Case Laws Central Excise

Refund Claim of Duty - Unjust enrichment - finalization of provisional assessment - any recovery or refund consequent upon adjustment under Sub-rule (5) of Rule 9B is......
August 22, 2013 Case Laws Central Excise

Modvat / Cenvat Credit - Classification of Goods - credit would be applicable to all components, spares and accessories of the specified goods, irrespective of their......
August 22, 2013 Case Laws Central Excise

Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Assessee not entitled for refund thereof in cash regardless of.....
August 22, 2013 Case Laws Central Excise

Application of Rule 6(3) of the Cenvat Credit Rules, 2004 - There is no percentage fixed in the Cenvat Credit Rules to decide that if dutiable goods are much below that.....
August 22, 2013 Case Laws Central Excise

Packing material used outside factory i.e. Depot - packing material (extra carton etc.) not used in the factory of production - Credit in respect of these cartons will......
August 22, 2013 Case Laws Central Excise

As per Notification 14/2002 the Mahape unit has cleared the goods after satisfying the condition i.e in availing CENVAT credit on inputs/capital goods. Therefore, goods.....
August 22, 2013 Case Laws Service Tax

Commercial or Industrial Construction Service u/s 65(105)(zzq) - assessee under a bona fide belief that ultimately the marketing complex would be used for the persons,......
August 22, 2013 Case Laws Service Tax

Manner of Service of Notice - Sending show-cause notice through courier was not an approved mode of service envisaged under Section 37C of the Central Excise Act, 1944......
August 22, 2013 Case Laws Service Tax

Input Service Credit – Mandap Keeper Service - the annual day function of the appellant company is an integral part of the business activity - credit allowed - AT
August 22, 2013 Case Laws Service Tax

Manufacture or Business Auxiliary Service - multi piece packaging - The definition covers not only packing but also re-packing - multi-piece packaging is done on the......
August 22, 2013 Case Laws Customs

Short Landing of Goods - The petitioner as a steamer agent files an Import General Manifest and represents before the customs authorities as an agent of the shipper and.....
August 22, 2013 Case Laws Service Tax

Sponsorship whether liable for service tax or not - sponsorship of the IPL matches - Fundamental premises of the adjudication authority are misconceived and......
August 22, 2013 Case Laws Customs

Validity of Confiscation order - Goods are prima facie eligible for benefit of Notification No.1/2011-Cus Extending the notification and acknowledges the fact that the......
August 22, 2013 Case Laws Customs

Valuation of imported goods - If the cost of technical know-how payment of royalty had no nexus with the working of the imported goods then such payment was not......
August 22, 2013 Case Laws FEMA

Entitlement for Cross Examination – it was not possible to lay down any rigid rules as to when in compliance of principles of natural justice opportunity to......
August 22, 2013 Case Laws Income Tax

Failure to obtain PAN and Quote PAN of deductees as provided u/s 139-A(5B) - TDS returns / certificates - Penalty u/s 272B - Relied u/s 273B - There is no revenue loss.....
August 22, 2013 Case Laws Income Tax

TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as......
August 22, 2013 Case Laws Income Tax

Deduction u/s 80IB - Two approvals one as commercial and one as housing - There is no definition of housing project in the provisions and there can be more than one......
August 22, 2013 Case Laws Income Tax

Land sold is agricultural land or it is to be treated as a capital asset in the terms of section 2(14) of the Act – Even if no agricultural production was done by the......
August 22, 2013 Case Laws Income Tax

TPO has imputed a very large T.P. adjustment in respect of AMP expenses on the basis that the said expenses incurred by the assessee year after year since 1982 have......
August 22, 2013 Case Laws Income Tax

Penalty u/s 271AAA - Immunity - Penalty where search has been initiated - Once a time limit for payment of tax and interest has not been set out by the statute, it......
August 22, 2013 Case Laws Income Tax

Addition on account of bogus sale - accommodation entries - Assessee has failed to produce any credible evidence to establish that cash sales were effected of brass......

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