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Highlights / Annotations / Catch Notes For August of 2013

Home Highlights August August 2013 Year 2013

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Showing 251 to 300 of 550 Records

1 ....2 3 4 567 8 9 10........ 11

August 19, 2013 Case Laws Income Tax

TDS u/s 194J - sales, servicing and managing a workshop for maintenance of vehicle - dealer has not rendered technical services as contemplated u/s 194J to the assessee.....
August 19, 2013 Case Laws Income Tax

Selling of trees which were grown spontaneously for which there is no cost of acquisition - sale of trees grown spontaneously has to be treated as capital in nature and....
August 19, 2013 Case Laws Income Tax

Depreciation on lease assets given to Konkan Railway Corporation Ltd - the transaction in question is finance lease and not operating lease. - no depreciation on asset.....
August 19, 2013 Case Laws Income Tax

Validity of assessment proceedings - Assessment on Amalgamated company - Assessment on a company which has been dissolved and struck off the register of companies u/s......
August 19, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Application for reduction of penalty u/s 273A - long term capital gain was not declared in the regular return of income by these assessees and......
August 19, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - A.O. made addition on account of debit balance of account - the account is clearly in the nature of a running current account and merely.....
August 19, 2013 Case Laws Income Tax

Assessing Officer has every right to look into the genuineness of expenses claimed by the assessee and in the absence of non production or inadequate documentary......
August 19, 2013 Case Laws VAT and Sales Tax

Section 19(11) of TNVAT was a valid piece of legislation, cannot be struck down as being either unreasonable or discriminatory and violative of Article 265 and 360A of......
August 19, 2013 Case Laws Companies Law

Recall of Order - Creditor’s Winding-up Petition u/s 433(e)/434(1)(a)/439 of the Companies Act, 1956 – It was not obligatory for the court to hear the workmen at the......
August 17, 2013 Case Laws Central Excise

Classification of goods under tariff heading no. 30.03 (medicament) - Moisturex - Care or cure - Having regard to the pharmaceutical constituents present in the cream......
August 17, 2013 Case Laws Central Excise

Rule 6(3)(b) of Cenvat credit Rules – Since goods Jao bhusi and the malt culm are cleared at nil rate of duty and appellant is not maintaining separate accounts for......
August 17, 2013 Case Laws Central Excise

Cenvat credit on sil covers / sil sheet - sil covers / sil sheet are used to cover their final product ‘malt’ for the purpose of protecting it from the rain and moisture....
August 17, 2013 Case Laws Central Excise

Rule 6(3) of Cenvat Credit Rules, 2004 - the reversal of credit by the appellant on the entire service tax taken along with interest thereon both in respect of dutiable.....
August 17, 2013 Case Laws Central Excise

Transfer of manufactured product to another unit - Captive Consumption – Rule 8 of Valuation @ 110%/115% of cost of production - the concept of revenue neutrality is not....
August 17, 2013 Case Laws Service Tax

Manpower Supply Services u/s 65 (105) (k) - processing of coffee beans to make instant coffee and thereafter packing the same - stay grated partly - AT
August 17, 2013 Case Laws Service Tax

‘Commission Agent’ u/s 65 (105) (zzb) or ‘Business Auxiliary Services’ u/s 65(19)(v) – prima facie there was no scope for a different understanding - the contention to......
August 17, 2013 Case Laws Service Tax

Notification No. 09/2009-ST casts an obligation on AC or DC for condoning the delay if the refund claim is not filed within the period of six months - the notification......
August 17, 2013 Case Laws Customs

Scope of Judicial Review – Review of the decision of the Settlement Commission - There is limited scope of judicial review - Despite such narrow confines of judicial......
August 17, 2013 Case Laws Customs

Reduced penalty - appellant has allowed others to use his CHA licence - penal proceedings being quasi-criminal in nature, taking into consideration the civil punishment.....
August 17, 2013 Case Laws FEMA

Property Liable to Attachment - proceeds of crime - The burden of proving that proceeds of crime were untainted property was applicable not only to prosecution and......
August 17, 2013 Case Laws Indian Laws

Dishonor of Cheque u/s 138 N.I. Act - the provisions of Section 427 of the Cr.P.C. do not permit a direction for the concurrent running of the substantive sentences......
August 17, 2013 Case Laws Income Tax

Where a return has been filed by the applicant for advance ruling and notice under section 143(2) was issued, the matter shall be treated to be pending before the......
August 17, 2013 Case Laws Income Tax

Penalty under section 271D - Violation of bar provided by Section 269SS - Receipt of cash in excess of Rs. 20,000/- - there was no reasonable cause inasmuch as the story....
August 17, 2013 Case Laws Income Tax

Transfer of case - Section 127 (4) - Requirement for reissue of notice for reassessment u/s 147 - it cannot be said that the assessee was either absconding from......
August 17, 2013 Case Laws Income Tax

Assessee had claimed depreciation on carats @ 100%, however, AO allowed @ 50% - Depreciation on carats as claimed by the assessee is allowed - AT
August 17, 2013 Case Laws Income Tax

Application of percentage completion method for computation of profit real-estate business – a ratio of the basic cost (total) to the other (total) costs (for the......
August 17, 2013 Case Laws Income Tax

Penalty proceedings u/s 271(1)(c) - Accepting or rejecting the assessee's claim is based on appreciation of those evidences, forming part of the assessee's explanation,.....
August 17, 2013 Case Laws Income Tax

Provision for Auditor's remuneration - Disallowance u/s 40(a)(ia) - the stand of the assessee that the concerned payees were not identifiable at the time of making the.....
August 17, 2013 Case Laws Income Tax

Once expenditure was of revenue nature and was incurred for expanding existing line of business it could have been allowed under Section 37 of the Act. - No doubt,......
August 17, 2013 Case Laws Income Tax

Indexed costs of acquisition - family arrangement - sibling of the assessee relinquished their rights. - the indexed cost of acquisition of such capital asset has to be....
August 17, 2013 Case Laws Income Tax

Exemption u/s 54F - Sale consideration - purchase of five flats - assessee was eligible for claiming exemption under section 54F of the Act on the five flats received......
August 17, 2013 Case Laws Income Tax

Accrual of interest on NPA - Scheduled Bank - Once the loans had become NPAs and the assessee had opted to account for the interest on such NPAs only on recovery of the.....
August 17, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Penalty in dispute has been imposed is purely on estimation basis and the Assessing Officer has not brought any material on record to establish......
August 17, 2013 Case Laws Income Tax

Jurisdiction of High Court - reassessment - High Court quashed reassessment proceedings u/s 148 - Writ Court ought not to have entertained the Writ Petition filed by the....
August 17, 2013 Case Laws VAT and Sales Tax

Nature of Goods - Whether the Methanol and Methyl Alcohol are two names of the same commodity or they are different goods - Methanol and Methyl Alcohol in the Text Book.....
August 16, 2013 Case Laws Central Excise

Levy of Textile Cess - The textile manufactured out from hand-loom and power-loom industry had been exempted under section 5A, obviously no inspection in respect of......
August 16, 2013 Case Laws Central Excise

There is no difference between the expression credit taken and the credit utilised for the purpose of recovery of wrongly availed credit Rule 14 of Cenvat Credit Rules,.....
August 16, 2013 Case Laws Central Excise

Manufacture of Jewellary - Exemption - Affixing brand name on Jewellary - Pre-deposit – Stay application - Notification No.5/2006-CE, dated 01.03.2006 stipulates the......
August 16, 2013 Case Laws Central Excise

Clandestine removal – Merely because in the statement, the Commercial Manager of the petitioners has stated that the goods were manufactured that by itself cannot be a......
August 16, 2013 Case Laws Central Excise

Once the officers have audited the records they were supposed to examine each and every issue in respect of appellants for the audit period – Extended period as provided....
August 16, 2013 Case Laws Service Tax

Ad-hoc Exemption order No.1/1/2010-ST - Service recipient when liable to pay service tax u/s 66A shall be considered as the service provider should apply in terms to the....
August 16, 2013 Case Laws Service Tax

Assessee were rendering a service to the shipping lines and the consideration was received by them by way of mark-up in prices -services rendered by the assesse merits......
August 16, 2013 Case Laws Service Tax

Authorised Dealer of Foreign Exchange u/s 65 (105) (zm) - Section 65 (105) (12)(a) as also section 65 (12) (a)(ix) specifies services using the expression ‘services......
August 16, 2013 Case Laws Service Tax

Business Auxiliary Service, Business Support Service, Cargo Handling Service and Transport of Goods by Road Service – Freight charges towards ocean freight and air......
August 16, 2013 Case Laws Service Tax

Levy of service tax on charges collected on dishonoring of cheques - Service being intangible, arguments are raised based on Rule 5 of Service Tax (Determination of......
August 16, 2013 Case Laws Customs

Smuggling of goods - Cut & polished diamonds and Gold jewellery recovered from the baggage/person - Accounting procedures – No evidence had been brought on record by......
August 16, 2013 Case Laws Customs

Refund of duty - benefit of refund of the said SAD as per Notification No.102/2007-Cus cannot be denied to them only on the ground that movement of goods is from SEZ......
August 16, 2013 Case Laws FEMA

Violation of FEMA - Imposition of Penalty - Definition of Person u/s 2(u) - BCCI as well as Governing Council for IPL were persons within the definition of Section 2(u) of the Act - HC
August 16, 2013 Case Laws Income Tax

Disallowance u/s 14A r.w.r 8D - Dividend income - The language of r. 8D(2)(ii) itself provides the mandate inasmuch as it prescribes or authorizes a disallowance only......
August 16, 2013 Case Laws Income Tax

Special Audit of the Trust under section 142(2A) of the Income Tax Act, 1961 - AO has properly exercised its jurisdiction to order a special audit after obtaining the......

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