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Highlights / Annotations / Catch Notes For August of 2013

Home Highlights August August 2013 Year 2013

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Showing 501 to 550 of 550 Records

1 ....7 8 9 1011

August 5, 2013 Case Laws VAT and Sales Tax

Exemption from CST - the higher rate of tax payable for non compliance of the amended provisions of Section 8 (5) namely non production of Form C/D, cannot be taken to......
August 3, 2013 Case Laws Service Tax

Taxable Service - franchise of the school (DPS) - classification - Whether any taxable service under any category was provided by the assesse - services provided by the.....
August 3, 2013 Case Laws Central Excise

CENVAT credit in case the final product is exempted from payment of duty - Appellant was entitled for CENVAT Credit on proportionate plastic granules which generated......
August 3, 2013 Case Laws Central Excise

Cenvat Credit - merely because the Appellant manufactures exempted goods, that would be no justification to disallow to it the benefit of availing of Cenvat credit on......
August 3, 2013 Case Laws Central Excise

Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward transportation is eligible and allowed - AT
August 3, 2013 Case Laws Indian Laws

Jurisdiction of the Court to decide the issue - MOA was executed at Kolkata and the performance of the contract was to be carried out in West Bengal. Merely because......
August 3, 2013 Case Laws Service Tax

Claim of 67% rebate on Erection, Commissioning and Installation Services. - no invoices have been brought in or shown to indicate that sales tax liability is discharged....
August 3, 2013 Case Laws Service Tax

Collecting the charges by the appellant from his customers and paying the same to Commodity Exchange for Computing Linkage, prima-facie, will not fall under the category....
August 3, 2013 Case Laws Service Tax

Removal of waste and housekeeping, in our considered view, prima-facie would get covered under the ‘Cleaning Services’, as removal of waste is nothing but cleaning of......
August 3, 2013 Case Laws Customs

Import of Hazardous Waste – e-waste - Datagraphic Display Tubes which are used in computer monitors. - no permission of the Ministry of Environment and Forests (MOEF)......
August 3, 2013 Case Laws Indian Laws

Arbitration award - If respondents were entitled to invoke arbitration by virtue of Assessing Officer's disallowance of depreciation, respondents could have done so......
August 3, 2013 Case Laws Income Tax

When the specific case of the assessee was that the income arising from the sale of shares could not be treated as income from business, in fairness to the claim of the.....
August 3, 2013 Case Laws Income Tax

Nature of income in the hands of land developer (vendor) - third party agreement with land owner - the receipt would attract capital gains at his hands - HC
August 3, 2013 Case Laws Income Tax

Notice u/s 148 - Change of opinion - If, in the process, AO made a legal error, the succeeding Assessing Officer cannot correct such an error, through the process of......
August 3, 2013 Case Laws Income Tax

Addition u/s 68 - the assessee had no justification for borrowing such amounts at high rate of interest, even without disturbing the well established principle of not......
August 3, 2013 Case Laws Income Tax

Deduction u/s 37(1) - Whether, payment of interest on delayed payment of instalments is penal in nature - Held No - It was simplicitor liability of interest on delayed......
August 3, 2013 Case Laws Income Tax

Transfer pricing adjustment - No need for provision of +/- 5% range for CPM of the arm's-length price as there are no comparable prices in the instant case providing a......
August 3, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - The assessee has not failed to offer any explanation and the explanation of the assessee was not found to be false & has made bona-fide......
August 3, 2013 Case Laws Income Tax

Levy of Fringe Benefit Tax (FBT) - The assessee being a company, the club expenses incurred would be so only for its employees and, therefore, in clear view fall to be......
August 3, 2013 Case Laws VAT and Sales Tax

Purchase tax paid in the State of U.P. Reassessment - Adjustment of tax paid on purchase of paddy - the purchase tax paid in the State of U.P. cannot be adjusted against....
August 2, 2013 Case Laws Central Excise

Fictitious purchase - Modvat credit - No manufacturing activity started - Caveat emptor -It was for the buyer to establish that he had no knowledge about the genuineness....
August 2, 2013 Case Laws Service Tax

The sugar cane belongs to the sugar factory in terms of the agreement of sale executed between the farmers and the sugar factory. Therefore, the activity undertaken by......
August 2, 2013 Case Laws Service Tax

Online Database Access or retrieval Service - Computer Reservation System“ (CRS)/Globai Distribution System (GDS) - A detailed order of difference of opinion - referred.....
August 2, 2013 Case Laws Income Tax

Gift u/s 56(2)(v) - Gifts/awards on winning of the Olympic Medal - in the case of the assessee, viz., Shri Abhinav Bindra, all the rewards/prizes/gifts received by him......
August 2, 2013 News Indian Laws

ST-3 - eFiling Offline Utilities/Schema for the Half Year ending March 2013
August 2, 2013 Case Laws Customs

Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in the SEZ Act to levy duties of customs (export duty) - HC
August 2, 2013 Case Laws Income Tax

When the claim is allowable then why it should not be allowed as per law. Genuineness of the claim is not doubtful. Therefore, the restricted claim under Section 80M of.....
August 2, 2013 Case Laws Income Tax

Exemption u/s 11 - Benefit u/s 13 - It has not been mentioned that the funds were misappropriated and were not utilized for the purpose according to the objects of the......
August 2, 2013 Case Laws Income Tax

Principle of res-judicata or estoppal is not applicable in the income tax proceedings, as each assessment year is an independent assessment year. - But fact remains that....
August 2, 2013 Case Laws Income Tax

Valuation u/s 50C - Reference not made to DVO - Assessing Officer ought to have referred the valuation of the capital asset to the Valuation Officer, whereas, the......
August 2, 2013 Case Laws Income Tax

There was an indirect benefit to Shri P. Subramani, Managing Trustee of the assessee - Trust and this fell clearly within the scope of Section 13(1)(c) r.w.s. 13(2)(a)......
August 2, 2013 Case Laws Income Tax

Addition on account of notional interest - it can be concluded that till the conclusion of sale deed amounts advanced continued to be for acquisition of assets - additions deleted - AT
August 2, 2013 Case Laws Income Tax

Loss from foreign exchange transaction in the forward market - speculative loss v/s business loss - assessee was entitled to claim deduction in respect of payment made......
August 2, 2013 Case Laws Wealth-tax

Inclusion of asset for wealth tax - It is a fact that assessee had sold a plot of land to one developer and except for the conveyance deed all legal formalities were......
August 2, 2013 Case Laws VAT and Sales Tax

Dishonor of the cheques issued during search proceedings - Now since the Commercial Tax Tribunal has passed the order by which the security has been reduced and that the....
August 2, 2013 Case Laws VAT and Sales Tax

Levy of CST or LST - local sales or interstate sale - it is not enough that the buyer takes delivery of the goods from the seller for the purposes of dispatching them......
August 1, 2013 Case Laws Central Excise

The entire Central Excise Tariff Act is now aligned with HSN tariff and hence if there is no dispute that the appellant is manufacturing Chlorinated Paraffins/......
August 1, 2013 Case Laws Service Tax

Computer Reservation System (CSR) – Commission received by the petitioner from M/s Amadeus for using its software and hardware falls under the category of Business......
August 1, 2013 Case Laws Service Tax

Service Tax on Works contract - Levy prior to 01.06.2007 - difference of opinion - matter referred to larger bench
August 1, 2013 Case Laws Service Tax

Quantum of fees to be charged from the appellants in case of appeals before CESTAT dealing with refund/rebate of Service Tax – No fees is payable on appeals relating to.....
August 1, 2013 Case Laws Customs

Validity of detention order - where proceedings such as the one contemplated under Section 7 of the COFEPOSA Act were initiated consequent upon absconding of the......
August 1, 2013 Case Laws VAT and Sales Tax

Levy of import fee on import of rectified spirit - State have not been able to justify the impugned levy on rectified spirit on the basis of services provided in lieu......
August 1, 2013 Case Laws Income Tax

Disallowance of interest u/s 40A(2)(b) - money was first diverted by the assessee from his business as a gift to the three persons and thereafter the same money was......
August 1, 2013 Case Laws Income Tax

Deduction u/s 10B - designer products - manufacturing activity for export of handicraft items of dried parts of plants - The process that the assessee had undertaken......
August 1, 2013 Case Laws Income Tax

Disallowance of depreciation - Vehicles registered in the names of the purchasers and financed by the assessee under a hire purchase agreement - depreciation allowed - HC
August 1, 2013 Case Laws Income Tax

TDS u/s 194J - whether TDS is to be deducted on the amount payable on account of service tax or not - ITAT set aside the demand - tribunal order sustained being no......
August 1, 2013 Case Laws Income Tax

Application of Section 44BB - AO did not make any inquiry, whether the assessee had a fixed place of business or profession in India or a permanent establishment in......
August 1, 2013 Case Laws Income Tax

TDS on Payment toward stake money u/s 194B - Assessee in default u/s 201(1) - if aggrieved, the petitioner has to pursue the remedy of appeal available under the......
August 1, 2013 Case Laws Income Tax

DVO's report may be a useful tool in the hands of the AO, nevertheless it is an estimation and without there being anything more, cannot form basis for additions u/s 69B....
August 1, 2013 Case Laws VAT and Sales Tax

Purchase from unregistered dealer - assessee had failed to establish purchase of machine crushed stone blasts of 65 mm, which he had admittedly supplied to N.T.P.C. from....

1 ....7 8 9 1011

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