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Highlights / Annotations / Catch Notes For August of 2013

Home Highlights August August 2013 Year 2013

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Showing 301 to 350 of 550 Records

1 ....3 4 5 678 9 10 11

August 16, 2013 Case Laws Income Tax

Addition u/s. 40A(2)(b) of the Income Tax Act purely on the ground that the assessee has increased remuneration to its Directors - Remuneration of Rs.30,00,000/-......
August 16, 2013 Case Laws Income Tax

Validity of assessment orders - Assessment orders server after expiry of period of limitation - the assessment orders in these cases though made on December 31, 2009,......
August 16, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee-firm is holding less than 10 percent of shareholding, irrespective of the fact that the shareholding of the firm to whom advance.....
August 16, 2013 Case Laws Income Tax

Exemption u/s 11 - it is apparent that the assessee’s funds have not been parted away as the FDRs were lying intact in the bank, the assessee has received interest......
August 16, 2013 Case Laws Companies Law

Petition for winding up - The e-mails exchanged between the parties would foreclose the scope of the company to dispute any part of the claim. - Subsequent plea on......
August 14, 2013 Case Laws Central Excise

Removal of goods under Rule 4(6) of the Cenvat Credit Rules, 2004 - Sale of goods from the premises of Job worker - permission denied - Once the goods are recognized to....
August 14, 2013 Case Laws Central Excise

Just because there was no entry in the RG-1 register regarding transfer of 10 transformers from the bonded store room to the manufacturing section of the factory for......
August 14, 2013 Case Laws Central Excise

Confiscation of goods under Rules 25 of the CER, 2002 – goods are not entered in RG-I Register, but it cannot be said that by merely not entering in RG-I Register,......
August 14, 2013 Case Laws Service Tax

Reverse Charge - even if the service was taxable as ‘Business Support Service’, there will not be any change in tax liability under reverse charge mechanism or any other....
August 14, 2013 Case Laws Service Tax

Residential Complex u/s 65(91a) – The new entry uses the very same expressions defined earlier and subjected to tax but a new composition scheme for discharging......
August 14, 2013 Case Laws Service Tax

Classification of category under Business Auxiliary Services – SPV formed as a result of agreement between NHAI or State Authority and the concessionaire under the BOT......
August 14, 2013 Case Laws Service Tax

Penalty on service tax default section 76 – Failure to pay service tax on GTA service under reverse charge method – only reason stated was that the non-payment of......
August 14, 2013 Case Laws Customs

Foreign Travel Tax (FTT) - Delay in Depositing the amount – Applicant had deliberately contravened the provisions of Section 38(3) of Finance Act, 1979 (FTT) - For these....
August 14, 2013 Case Laws Customs

VEscapement of duty – Hardware and software to be assessed independently on merits whether they imported together or separately - Commissioner had gone beyond the scope.....
August 14, 2013 Case Laws FEMA

Relevant fact U/s 10 of Evidence Act - In a case a conspiracy if there was reasonable ground to believe that two or more persons have conspired together to commit an......
August 14, 2013 Case Laws Income Tax

Application of section 50C of the Act to the transfer of leasehold rights in the industrial plot - Addition made by the AO on the basis of circle rate gathered from......
August 14, 2013 Case Laws Income Tax

Reassessment proceedings u/s 147 - Section 40A(3) applies in the case of expenditure claimed by the assessee, but in this case, the assessee did not claim any......
August 14, 2013 Case Laws Income Tax

Minimum Alternate Tax (MAT) - Adjustment to book profit u/s 115JB - Adjustment of loss to sick industrial company - A.O. on long drawn process of reasoning should not......
August 14, 2013 Case Laws Income Tax

Tax Planning versus Tax Avoidance - Finance Lease / Operating lease - No straight jacket formula can be adopted to say that every case of sale and lease back......
August 14, 2013 Case Laws Income Tax

Merely because the Settler of the trust has claimed deduction under section 80G of the Act on the donations made to the assessee Trust, does not merit the cancellation......
August 14, 2013 Case Laws Income Tax

Disallowance u/s 36(1) (viia) - creation of reserve for bad debts - in the absence of any extra provision for bad and doubtful debts, having been created by the assessee....
August 14, 2013 Case Laws Income Tax

Penalty u/s 271D - violation of section 269SS - Reasonable Cause u/s 273B - The claim of the assessee is that receipt of money by way of cash itself is a reasonable......
August 14, 2013 Case Laws Income Tax

Book profit for the purpose of MAT (Minimum alternate Tax) - The lower of the solitary figures of the unabsorbed depreciation or loss brought forward for all the earlier....
August 14, 2013 Case Laws Income Tax

Disallowance u/s 14A - Rule 8D is toward estimating the expenditure that can be attributed to the tax exempt income and, thus, could not, in any case, exceed the actual.....
August 14, 2013 Case Laws Income Tax

Deduction u/s 80IB - Audit report not furnished - interpretation merely permits the assessee to produce the said report even after the date of the filing of the return......
August 14, 2013 Case Laws VAT and Sales Tax

Constitutional validity - Legislative competence for enhancing transit fee and changing the basis of levy from cubic feat to advalorum between 5% to 15%, on variety of......
August 14, 2013 Case Laws Companies Law

Oppression and Mismanagement - Principles of quasi partnership - The private agreements can neither be sought to be enforced nor their breach give any cause of action to....
August 13, 2013 Case Laws Central Excise

Compounded levy - Determination of date of payment - cheque presented by the appellant to the bank on or before last date of the month is treatable as the date of......
August 13, 2013 Case Laws Central Excise

Valuation (Central Excise) - Sale to related parties - the price to the related person cannot be called a non-commercial price since the same was higher than the price.....
August 13, 2013 Case Laws Central Excise

Cenvat credit on sugar cess - sugar cess levied and collected cannot be equated with duty of central excise and therefore, cannot be treated to be part and parcel of the....
August 13, 2013 Case Laws Service Tax

CENVAT credit - reversal of credit related to trading activity - exempted service or not - no serious infirmity in the process adopted by the adjudicating authority for.....
August 13, 2013 Case Laws Service Tax

In terms of Section 65A (2)(a) the activities of the assesse generically considered should be attributed to the more specific description of taxable services enumerated.....
August 13, 2013 Case Laws Service Tax

Classification of Service - Demand for short paid duty – Interest and Penalty – Services to SEZ - Whether the services were in the nature of ‘Manpower Supply’ u/s 65(68)....
August 13, 2013 Case Laws Service Tax

Erection, Commissioning and Installation Service - Both the provider of service and recipient of the service are part and parcel of the Government of Maharashtra – thus....
August 13, 2013 Case Laws Customs

Stay application – supply of duty free gas oil to the vessel which is on a foreign run - combined reading of Section 69 and 88 would indicate that once the goods were......
August 13, 2013 Case Laws Customs

Goods whether seconds/ defective or not - Import of Non-alloy Hot-rolled Cut Steel Sheets - ‘nil' basic customs duty - It does not appeal to common sense or logic that.....
August 13, 2013 Case Laws Customs

Duty Drawback - Rule 8(2) provides the formula to ascertain value addition as provided under Board Circular No. 14/2003-Cus - the value as per Bill of Entry and Shipping....
August 13, 2013 Case Laws FEMA

Detention of property u/s 3(1) - the idea was to forfeit the illegally acquired properties of the convict/detenue irrespective of the fact that such properties were held....
August 13, 2013 Case Laws Income Tax

Payment to consignment agents - Non deduction of TDS - Commission versus reimbursement of expenses - Since this condition is not satisfied in the case under......
August 13, 2013 Case Laws Income Tax

Reason to believe for income escaping assessment under section 147 - The reasons were such which would impel an ordinary person of reasonable prudence to hold that the......
August 13, 2013 Case Laws Income Tax

TDS Credit - Revenue missed out giving credit of the TDS - Revenue directed to take into account the total sum of TDS as is reflected in Form 26AS and after computing......
August 13, 2013 Case Laws Income Tax

Deduction under section 80IB - Nature of processing charges received by assessee - Assessee is engaged in the business of manufacturing of agro chemical products and......
August 13, 2013 Case Laws Income Tax

Quantum of deduction under Section 80IA is not dependent upon the assessee claiming or not claiming depreciation, because, under Section 80IA the quantum of deduction......
August 13, 2013 Case Laws Income Tax

Long Term Capital Gain u/s 45 - transfer u/s 2(47) - vacant land - Possession given by the society to the developer under joint development agreement - irrevocable......
August 13, 2013 Case Laws Income Tax

Capital expenditure or Revenue expenditure - Demutualization expenses - It is true that such expansion of the capital base of the company was required to fulfill the......
August 13, 2013 Case Laws Companies Law

Proprietor of Trademark – FENA - There can be no concern of confusion with regard to goods and services of the plaintiff outside of Class 3 - Decided in favour of the......
August 12, 2013 Case Laws Central Excise

Clandestine Removal - Numbers are mentioned in the Annexure to Panchnama and therefore it is wrong to say that shortage is based on eye estimation. - AT
August 12, 2013 Case Laws Central Excise

Cenvat credit in respect of input services namely, errection, commissioning and installation, man-power recruitment and civil construction, used in the employees staff......
August 12, 2013 Case Laws Central Excise

Cenvat Credit of Service Tax paid on input service in respect of dismantling/handling of unusable material and its transportation - Activities are basically in relation.....
August 12, 2013 Case Laws Central Excise

Waiver of pre-deposit - cenvat credit - duty paying documents - rima facie, the applicant failed to discharge the burden of proof that they received duty paid MS scrap,.....

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