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Highlights / Annotations / Catch Notes For August of 2013

Home Highlights August August 2013 Year 2013

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August 10, 2013 Case Laws VAT and Sales Tax HC

Sales Tax Applied to Forest Entry Fees for Lichen Collection; Payment Considered Transfer of Property Rights.
August 9, 2013 Circulars Income Tax

Guidelines for Selecting Scrutiny Cases for Manual Review in Financial Year 2013-2014 to Ensure Tax Compliance.
August 9, 2013 Circulars Service Tax

Government Introduces Service Tax Voluntary Compliance Scheme: Declare Liabilities, Pay Dues, Avoid Penalties, Enhance Tax Transparency.
August 9, 2013 News Indian Laws

Indian Parliament Passes Companies Bill 2012 to Modernize Corporate Governance and Enhance Transparency in Corporate Sector
August 9, 2013 Case Laws Central Excise AT

Manufacturer's Eligibility for Cenvat Credit on Foreign Service Tax Challenged; Prima Facie Case Against Assessee.
August 9, 2013 Case Laws Central Excise AT

Penalty Increase Overturned: Authority Failed to Issue Show Cause Notice to Assessee on Appeal.
August 9, 2013 Case Laws Central Excise HC

Respondent Violated Natural Justice by Adjusting Amount Without Proper Opportunity for Appellant Due to Administrative Exigencies.
August 9, 2013 Case Laws Central Excise HC

High Court Can Allow Late Appeals to Prevent Hardship, Injustice Under Writ Jurisdiction for Valid Reasons.
August 9, 2013 Case Laws Central Excise HC

Section 11A Sets Limitation Period for Recovering Interest from Retrospective Price Revisions: Adhere to Prescribed Time Limits.
August 9, 2013 Case Laws Central Excise CGOVT

Applicants Fail to Provide Export Documentation; Unsupported Claim of Customs Authority Possession Deemed Unmaintainable.
August 9, 2013 Case Laws Service Tax AT

Power Plant Operations Under Review for Service Tax Classification: Business Auxiliary or Maintenance Service? Stay Granted for Now.
August 9, 2013 Case Laws Service Tax AT

NBFC Dispute Over CENVAT Credit Reversal Ratio u/r 6(3) and 6(3A); Correct Ratio Found to be 47.
August 9, 2013 Case Laws Service Tax AT

Collection Center as Courier Agent Exempt from Taxable Services in Photography Category, Prima Facie in Assessee's Favor.
August 9, 2013 Case Laws Income Tax SC

Development Officer's Expenses for Incentive Bonus Duties Not Deductible, Subject to Taxation.
August 9, 2013 Case Laws Customs AT

Is MMRDA a Road Construction Corporation under Maharashtra's control? Larger bench to resolve differing opinions.
August 9, 2013 Case Laws Customs AT

Section 14: Related Parties Valuation Needs Two-Way Interest, But Business Interest Doesn't Disqualify Valuation.
August 9, 2013 Case Laws Customs AT

Mis-declaration of Muriate of Potash by Assessee: Revenue Claims Fraud Due to Undisclosed Procurement Source in Shipping Bills.
August 9, 2013 Case Laws Customs CGOVT

Assessee Entitled to 1.1% Drawback Under Heading No. 8418; Brand Rate Option Cannot Be Denied Per Circular.
August 9, 2013 Case Laws Indian Laws Tri

Section 129(6) of Customs Act: Judicial Appointees Can Return to Previous Roles if Not Confirmed in CESTAT Position.
August 9, 2013 Case Laws Income Tax HC

High Court Upholds Revenue's Stance on Section 80P(2)(d) Interest Income Deduction for Cooperative Societies.
August 9, 2013 Case Laws Income Tax HC

Section 148 Notice Challenges Accounting Method, Deemed Change of Opinion After Initial Review by Assessing Officer.
August 9, 2013 Case Laws Income Tax HC

Amendment to Section 10(10CC) of Income Tax Act: Tax on non-monetary perks not treated as extra income.
August 9, 2013 Case Laws Income Tax HC

Court Upholds Penalty for Dubious Tax Deduction Claims u/s 271(1)(c), Assessees Subcontracted Work, Lacked Genuine Intent.
August 9, 2013 Case Laws Income Tax HC

High Court Rules No Exemption u/s 54F Without Evidence of Property Possession Transfer Per Section 2(47) Definition.
August 9, 2013 Case Laws Income Tax HC

Court Rules Wives' Travel on European Business Trips as Business-Related, Not Personal, Allowing Expense Recognition.
August 9, 2013 Case Laws Income Tax HC

Business Loss from Asset Write-Offs Considered Revenue Cost, Not Capital Cost, for Tax Purposes.
August 9, 2013 Case Laws Income Tax HC

CIT and Tribunal Find No Evidence of Significant Land Investment by Assessee; No Substantial Legal Question Arises.
August 9, 2013 Case Laws Income Tax HC

High Court Overturns AO's Additional Disallowance Due to Lack of Justification u/s 14A of Income Tax Act.
August 9, 2013 Case Laws VAT and Sales Tax HC

Court Upholds Penalty for Non-Appearance in Tax Case; Emphasizes Importance of Compliance with Notices and Procedures.
August 8, 2013 Case Laws Income Tax AT

Assessing Officer to Reissue Order on Section 40(b) Deduction Attempt to Include Deloitte as Indirect Partner in Firm.
August 8, 2013 Case Laws Central Excise AT

Court Rules: Asset Sale Doesn't Equal Business Transfer; Appellant Not Successor to Defaulter's Business.
August 8, 2013 Case Laws Central Excise AT

Appellant's Fraudulent Cenvat Credit Claims Exposed: Fake Invoices and Dubious Copper Wire Transport via Tata Sumo.
August 8, 2013 Case Laws Central Excise HC

High Court Confirms Rebate Claim Validity; Filing Date u/s 11B Upheld Despite Initial Document Return.
August 8, 2013 Case Laws Central Excise HC

High Court Upholds CESTAT Decision: No Limitation Period for Refund Claims Under Protest in Section 11B Cases.
August 8, 2013 Case Laws Central Excise CGOVT

Rule 21 of Central Excise Rules: Duty Waiver for Destroyed Goods Requires Reversal of CENVAT Credit on Inputs.
August 8, 2013 Case Laws Central Excise CGOVT

Clarification Circulars Apply Retroactively: New Circulars Clarify Previous Ones for Consistent Interpretation.
August 8, 2013 Case Laws Service Tax AT

Sugarcane Harvesting and Transport Not Taxable Under Manpower Supply Services.
August 8, 2013 Case Laws Service Tax AT

Refund Denied: Services Claimed by Assessee Not Eligible u/s 65(105)(zzb) of Finance Act, 1994.
August 8, 2013 Case Laws Service Tax AT

Foreign Agent's Services Classified as Business Support Service; Tax Demand Deemed Sustainable for Assessee's Business Activities.
August 8, 2013 Case Laws Service Tax HC

High Court Confirms GTA Service Recipients Can Claim CENVAT Credits u/r 2(p) of CENVAT Credit Rules.
August 8, 2013 Case Laws Customs AT

Importer Expenses Excluded from Customs Valuation if Not Part of Foreign Buyer Transaction.
August 8, 2013 Case Laws Customs AT

Court Grants Stay on Confiscation of Goods Despite Export Prohibition Due to Genuine Belief of Legality by Parties.
August 8, 2013 Case Laws Customs AT

Commissioner Authorized to Assess Advance Bill of Entry Requests in Customs Adjudication Process.
August 8, 2013 Case Laws Income Tax HC

Assessees must justify unexplained credits u/s 68 of the Income Tax Act with evidence or risk confirmed additions.
August 8, 2013 Case Laws Income Tax HC

High Court Rules Secured Debt Takes Priority Over Income Tax Dues under Income Tax Act, 1961.
August 8, 2013 Case Laws Income Tax HC

Income from Purchasing Goods in India for Export Not Taxable u/ss 5(2) and 9 of Income Tax Act.
August 8, 2013 Case Laws Income Tax HC

Profit Rate Computation Based on Past History; Additions Deleted Due to Consistent Assessment Year Facts.
August 8, 2013 Case Laws Income Tax HC

Court Evaluates Section 158BD Notice Validity After Search Against Petitioner's Husband; Legal Conditions Must Be Met First.
August 8, 2013 Case Laws Income Tax HC

Depreciation on Nursing Home Sterilization Facilities and Operation Theatre Classified as Plant and Machinery for Tax.
August 8, 2013 Case Laws Income Tax AT

Taxpayer's Rural Land Sale Not a 'Capital Asset' Per Income Tax Act Section 2(14)(iii); No Capital Gains Tax.

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