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Highlights / Annotations / Catch Notes For September of 2013

Home Highlights September September 2013 Year 2013

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Showing 101 to 150 of 621 Records

1 234 5 6 7........ 13

September 25, 2013 Case Laws Central Excise

Rebate Claim under Rule 18 of CE Rules, 2002 - the rebate claim was rightly held admissible - applicant cannot be allowed to continue repeating the said lapse and keep....
September 25, 2013 Case Laws Service Tax

Classification - Business auxiliary service and business support service - Writ petitions against show cause notice especially in tax matters should not be entertained......
September 25, 2013 Case Laws Service Tax

Separate Legal Entity or not – renting of immovable property - respondent-revenue does not oppose the submission that petitioner is not a legal entity but serves as a......
September 25, 2013 Case Laws Service Tax

Penalty u/s 80 - Failure to pay service tax before due date - no deliberate intention to evade tax. - no penalty - HC
September 25, 2013 Case Laws Customs

No doubt, the Court does not act as a court of appeal against the decision of customs authorities but when no remedy was available to the petitioner against an order......
September 25, 2013 Case Laws Customs

Prohibition to Transact Business in case of CHA - In the present case, no circumstances existed which would suggest invoking of this emergency provisions without taking.....
September 25, 2013 Case Laws Customs

Power to pass an interim order of attachment of the bank account was not contemplated under Section 121 of the Customs Act and, therefore, the account of the authorities....
September 25, 2013 Case Laws Income Tax

Nature of additions made u/s 68 - whether income disclosed as commodity income would fall under the head Income from other source - held no - HC
September 25, 2013 Case Laws Income Tax

Assessee in default u/s 201 for not deducting tax at source u/s 192 - action of the assessee, in not deducting tax at source from conveyance allowance paid to its......
September 25, 2013 Case Laws Income Tax

Rejection of books of accounts u/s 145(3) - low sale/profit - The assessee cannot be penalized specially when its books of accounts were properly audited and relevant......
September 25, 2013 Case Laws Income Tax

Base year for considering cost of inflation index (CII) for computing long term capital gain on inheritance of property - it should be the date when previous owner......
September 25, 2013 Case Laws Income Tax

Penalty under section 271G of the Income tax Act – TPA - failure to furnish information and documents required by an Assessing Officer under Section 92D - The......
September 25, 2013 Case Laws Income Tax

Penalty for concealment of income u/s 271(1)(c) of the Income Tax Act - Claim of capital loss as bad debt - bonafide belief - no penalty - HC
September 25, 2013 Case Laws Income Tax

Deduction u/s 80IB for extracting of oil. – commercial production of mineral oil as per. sec. 8OIB(9) Involves the activity of extracting Oil from underneath of......
September 25, 2013 Case Laws Income Tax

Where CIT(A) and ITAT had set aside the orders, AO can pass fresh orders -Restored the matter to the Assessing Officer to proceed afresh and in accordance with law - HC
September 25, 2013 Case Laws Income Tax

Amendment of assessment u/s 155 - Once the assessment under Section 143 (3) (b) has been framed and was subsequently set aside by the appellate authority, it cannot be......
September 25, 2013 Case Laws Income Tax

Whether Adjustment made in the returned income on account of the claim under Section 80M was beyond the scope of the provisions of Section 143(1)(a) - held no - HC
September 25, 2013 Case Laws Income Tax

Whether sections 80 HH and 80-I of the Income-tax Act, 1961, are independent of each other and therefore a new industrial unit can claim deductions under both the......
September 25, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - in respect of MAT companies, which are assessed under Section 115-JB, where the furnishing of inaccurate particulars does not result into any......
September 25, 2013 Case Laws Income Tax

Expenditure incurred of preparation of project report - The project in the present case was for setting up a new plant for manufacturing chemicals with new technology,......
September 25, 2013 Case Laws Income Tax

Search and seizure - basis of additions – Even if an illegal search does not vitiate the discovery of incriminating document during search and the department may rely......
September 25, 2013 Case Laws Income Tax

Rejection of books of accounts - The lower G.P. Rate never attracts the addition and it cannot be a ground for rejection of the books - HC
September 25, 2013 Case Laws Income Tax

Best Judgment Assessment - it is not necessary that on restoring to best judgment assessment the Assessing Authority must reach a different figure of income and profit. - HC
September 25, 2013 Case Laws Income Tax

Circulars in the relevant year was binding upon the department and assessee can challenge the affect of the Circular but that the A.O. did not have any right to ignore......
September 24, 2013 Case Laws Central Excise

Criminal proceedings - The order which formed basis of the complaint in question had been set aside by the Appellate Tribunal, therefore, continuation of criminal......
September 24, 2013 Case Laws Central Excise

Condonation of delay - The apprehension expressed by the petitioner that there will be closure of his shops and that the matter will be precipitated pushing him to......
September 24, 2013 Case Laws Central Excise

Clandestine removal of goods - 100% EOU - date of Debonding - the case has to be seen not having regard to how many pieces of evidences are there but with reference to......
September 24, 2013 Case Laws Central Excise

Clandestine removal - SCN - Invocation of Extended Period of Limitation - there is no provision under the Central Excise Act, which prohibits issuing more than one show.....
September 24, 2013 Case Laws Service Tax

Refund of tax - Benefit of notification - Non fulfillment of conditions - Since there was no effort to defraud the respondent and the amount of commission was already......
September 24, 2013 Case Laws Customs

Conviction for an Offence Punishable u/s 21(c) and 28 r.w. 23(c) – where substantial term of imprisonment was inflicted excessive fine should not be imposed except in......
September 24, 2013 Case Laws Customs

Sale of uncleared goods - Restoration and Restitution of Imported Revolver – Section 48 of the Customs Act was clearly applicable as the imported item, i.e. the......
September 24, 2013 Case Laws Customs

Maintainability of Petition - Release of Foreign Exchange Retained - This was not a case of evasion of duty Section 129E of the Customs Act has no manner of application.....
September 24, 2013 Case Laws Income Tax

Whether incentive received by the assessee by way of additional quota for free sale sugar which is directly connected with the business activities of the assessee, was......
September 24, 2013 Case Laws Income Tax

Service of Notice u/s 143(2) within the time limit – Held that:- The onus to rebut the presumption of service of notice sent by post, lies upon the petitioner. - HC
September 24, 2013 Case Laws Income Tax

Benefit under Section 43(5) clause (d) – speculative loss - the said insertion was made by Finance Act, 2005. Rule 6 DDA and Rule DDB notified as on 25.1.2006 - delay,.....
September 23, 2013 Case Laws Central Excise

Production capacity based duty - Abetment of Duty – no production for a period of 36 day - Pan Masala Packing Machine (Capacity determination and collection of duty)......
September 23, 2013 Case Laws Central Excise

Revenue neutral exercise - Assessable Value of Goods - the demand for the normal period of limitation without invoking extended period has to be upheld - AT
September 23, 2013 Case Laws Central Excise

The goods cleared in loose condition to spare parts division for being packed for retail sale are not the packaged commodity and hence there would be no requirement to......
September 23, 2013 Case Laws Central Excise

Manner of payment of duty - Default under rule 8(3A) - The goods on which the duty was so paid should be deemed to have been cleared without payment of duty as per Rule.....
September 23, 2013 Case Laws Service Tax

Valuation - inclusion of cost of goods sold - the supply contract indicates that the ownership of the plant and machinery gets passed over to the service recipient, as......
September 23, 2013 Case Laws Service Tax

Manpower Recruitment and Supply Service - Supply of Labour Without Agreement - prima facie case against the assessee - stay granted partly - AT
September 23, 2013 Case Laws Service Tax

Manpower supply or recruitment agency services - Merely because the payment has been made through the German entity, the activity does not come under the purview of......
September 23, 2013 Case Laws Service Tax

Business auxiliary services – sharing of cost - appellant and M/s BWIL agreed to integrate and jointly carry out day-to-day functions in both the companies in various......
September 23, 2013 Case Laws Service Tax

Input Service Distributor - CENVAT credit - The stand taken by the Revenue that no credit was admissible after the place of removal of the goods was totally untenable -.....
September 23, 2013 Case Laws Customs

Lifting of Corporate Veil - Recovery of demand from the Directors of the company - it would be incumbent upon the revenue to issue a notice u/s 14 to him, stating......
September 23, 2013 Case Laws Customs

Refund of 4% SAD - period of limitation - ulta virus circular – Circular No. 23/2010-Custom in so far as it stipulates that the provisions of section 27 of the Act do......
September 23, 2013 Case Laws Customs

Demand - Valuation of goods - rejection of value - There is no mention as to whether the contemporaneous import of like goods or similar goods in comparable quantity at.....
September 23, 2013 Case Laws Customs

Refund of duty – unjust enrichment - Chartered Accountant’s certificate cannot be a conclusive proof of the fact that duty incidence had not been passed on even though......
September 23, 2013 Case Laws FEMA

Abetment of Contravention of Section 8(3) and 8(4) of FERA - if the department accepted a principle laid down in an earlier case, it should not be permitted to take a......
September 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) on surrendered income - assessee would be liable for action under section 271(1)(c) in respect of such items only which are discovered by the AO......

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