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Highlights / Annotations / Catch Notes For August of 2013

Home Highlights August August 2013 Year 2013

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Showing 451 to 500 of 550 Records

1 ....6 7 8 91011

August 8, 2013 Case Laws Income Tax

Transfer pricing adjustment - when a quasi Judicial Authority like the DRP deals with lis u/s 144C then it is obligatory on its part to ascribe cogent and germane......
August 8, 2013 Case Laws Income Tax

Forward contract cancellation loss - whether be treated as business loss or speculation loss - the assessee was not a dealer in foreign exchange. - the export contracts....
August 8, 2013 Case Laws Wealth-tax

Nature of the asset - If the construction was partly completed or the building is under construction, in that case the exception engrafted in the definition of the words....
August 7, 2013 Circulars Income Tax

Procedure and criteria for selection of scrutiny cases under compulsory manual during the financial-year 2013-2014
August 7, 2013 Case Laws Income Tax

Since the building was constructed on the land given by the assessee, naturally the cost of the building has to be estimated in the hands of the M/s. Lumbini......
August 7, 2013 Case Laws Income Tax

Rectification of mistake - Since no claim of deduction of exempt income has been made in the return of income and A.O. accepted the return of income filed by assessee as....
August 7, 2013 Case Laws Income Tax

Accrual of income - income by way of cash incentive accrued to the assessee at the time of filing of the claim in its respect - assessee has not stated any factual......
August 7, 2013 Case Laws Income Tax

Charging of interest u/s 234D - To claim that the date of receipt of refund should be reckoned as a starting point instead of the date of grant of refund would amount to....
August 7, 2013 Case Laws Income Tax

Profit on sale of shares and securities - The high number of transactions shown in the statement is misleading because these are computer-split transactions and not......
August 7, 2013 Case Laws Central Excise

Cenvat credit - Service Tax paid on rent a cab service - merely because these services are not expressly mentioned in the definition of input service it cannot be said......
August 7, 2013 Case Laws Central Excise

Interest chargeable under Section 11AB on differential duty due to price escalation clause - demand of interest confirmed - AT
August 7, 2013 Case Laws Central Excise

If the concerned Range officer had checked the returns, the short payment would have been immediately detected - The assessee cannot be penalized by invoking extended......
August 7, 2013 Case Laws Central Excise

Assessable value in case of job-worker - allowing deduction towards loss of the person supplying raw material to determine assessable value in the hands of the person......
August 7, 2013 Case Laws Central Excise

Extended period of Limitation u/s 11A- Nowhere does this provision refer to the period of service of notice after fraud, collusion, wilful misstatement or suppression,......
August 7, 2013 Case Laws Service Tax

Classification of Services – Site Formation and Clearance, Earth Moving and Demolition or Cargo Handling - Contention regarding classification has not been raised......
August 7, 2013 Case Laws Service Tax

Valuation - gross value - reimbursement of expenses - Contention of the appellants that no service tax is payable on reimbursable expenses borne by the appellants is not....
August 7, 2013 Case Laws Service Tax

Validity of order of adjudicating authority – the preliminary objection of no finding given by the revisionary authority on the issues raised in revisionary show cause.....
August 7, 2013 Case Laws Customs

Refund of 4% of Special Additional Duty (ADC/SAD) - CA’s certificate produced by the appellant fulfills the requirements and is sufficient to come to the conclusion......
August 7, 2013 Case Laws Customs

Refund - Bar of limitation - As per the provisions of notification No. 6/2008 refund of SAD has to be made within a period of one year from the date of payment of duty - AT
August 7, 2013 Case Laws Customs

CVD - The effective rate of excise duties for a unit located in the specified area mentioned in 50/2003-C.E. is Nil and it is this rate alone which can be applied for......
August 6, 2013 Case Laws Central Excise

Rule 11 of the central Excise Rules read with Rule 25 of the Central Excise Rules,2002 - TThe reason that the goods were not available to confiscation should not be a......
August 6, 2013 Case Laws Central Excise

Eligibility to take Cenvat Credit in respect of shortage quantity of input items - The fact that the mistakes are random mistakes, is also evident from the fact that in.....
August 6, 2013 Case Laws Central Excise

Cenvat Credit of insurance premium for insurance of company’s vehicles – , providing of cars to the officers for company’s work as well as for commuting between the......
August 6, 2013 Case Laws Service Tax

Business Auxiliary service - RCM (Right Concept Marketing) Business Marketing Plan is neither a new arrangement nor there is any concept of dividends - the service is taxable - AT
August 6, 2013 Case Laws Service Tax

Where a show cause notice is invalided for violation of due process, and in particular violation of principles of natural justice, a fresh opportunity could be given to revenue.- AT
August 6, 2013 Case Laws Service Tax

Validity of Show-cause Notice - party to whom a show cause notice is issued must be made aware of the allegation against it and that this is a requirement of natural......
August 6, 2013 Case Laws Service Tax

Manpower Recruitment agency service - Valuation - inclusion of value of Provident Fund and other statutory dues - these amounts constitute the gross amount charged by......
August 6, 2013 Case Laws Service Tax

Valuation - Value of goods/material is separately shown in contract itself for each category of transformers. Moreover VAT has been paid on these goods/materials.......
August 6, 2013 Case Laws Customs

Valuation - import of cars in SKD / CKD conditions - inclusion of costs towards transfer of technology and trademark licence - just because the transaction value under.....
August 6, 2013 Case Laws Customs

Amendment in the Bill of Entry - The appellant was entitled to make such amendment in the Bill of Entry - the declaration of proofing machine two times in the Bill of......
August 6, 2013 Case Laws Customs

Nature of entitlement – duty credit - Target Plus Scheme (TPS) - The nexus has to be maintained that ‘product group’, viz., the category of the products which is......
August 6, 2013 Case Laws Income Tax

Disallowance of rent - Tribunal viewed the entire expenditure not from the angle of prudence but from the question of genuineness thereof. It is true that such......
August 6, 2013 Case Laws Income Tax

Undervaluation of closing stock - If the AO was not satisfied with the market value taken by the assessee, he could have taken the assistance of the expert but the AO......
August 6, 2013 Case Laws Income Tax

Refund by the Income-tax Department which included interest - Revenue taxed it at 20% as per section 115A as per Article 24 of Indo-Singapore DTAA wheres assessee......
August 5, 2013 Case Laws Service Tax

‘Intellectual Property Rights Services’ – It is well settled that there is no law relating to the trade secrets or confidential information in India. Therefore, the......
August 5, 2013 Case Laws Service Tax

Sale of liquors - Business Auxiliary services - Commission – Within the framework of the agreements, considered in the context of the taxable BAS, as defined in......
August 5, 2013 Case Laws Service Tax

Classification of services under C&FA or under storage and warehouse - Section 65A(2)(b) - Storage of frozen goods in cold storage is an inseparable part of assessee’s......
August 5, 2013 Case Laws Service Tax

Service tax on service of cargo handling - As per assessee the payments received were distributed among fellow labourers, who did the same job – Activity of the......
August 5, 2013 Case Laws Customs

Export obligation - Value Based Advance Licenses - The date of the licence by itself may not decide chronology but the date of import of the goods may be more relevant......
August 5, 2013 Case Laws Customs

Import of boric acid - Subordinate legislation cannot be violative of any plenary legislation made by Parliament or the State Legislature subordinate legislation in the.....
August 5, 2013 Case Laws Customs

Penalty u/s 116 – There was no requirement of proving mens rea on the part of person-in-charge of conveyance - CGOVT
August 5, 2013 Case Laws Income Tax

Deduction u/s 80IA - Industrial park - Nature of Income from renting - If they are inseparable and the intention is to carry on the business of letting out the......
August 5, 2013 Case Laws Income Tax

Short term Capital Gain - sale to sister concern at the rate of less than market value - The property sold to a third party cannot be the basis for determining the......
August 5, 2013 Case Laws Income Tax

Deduction u/s 80IB(10) - Interest received from the purchases on delayed payments - Such receipt cannot be stated to be not arising out of the assessee's business of......
August 5, 2013 Case Laws Income Tax

Registration u/s 12A and 12AA - only because the Trust has not commenced the activities, the Commissioner would have no authority to ipso facto reject the application......
August 5, 2013 Case Laws Income Tax

Validity of notice u/s 148 - The mere fact that the Assessing Officer did not give reasons for not disturbing the claim made by the Assessee in the final order of......
August 5, 2013 Case Laws Income Tax

Unaccounted receipts of hiring charges - A.O. made addition on the ground of amount of freight whereas the CIT(A) was of the view that only profit is to be added which is correct - AT
August 5, 2013 Case Laws Income Tax

Initiation of proceedings u/s. 153C - AO has not recorded any satisfaction that any seized document or material belongs to any person other than the person searched -......
August 5, 2013 Case Laws Income Tax

Exemption u/s 10(13A) - house rent allowance (HRA) - As per AO assessee and his wife are living together as a family. Therefore, it can be inferred that the house owned.....
August 5, 2013 Case Laws Income Tax

Recovery of dues - Notice u/s 226(3) - Once the third party noticee has disputed that he owes any money or holds any money on account of the assessee, the Assessing......

1 ....6 7 8 91011

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H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

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