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Highlights / Annotations / Catch Notes For September of 2013

Home Highlights September September 2013 Year 2013

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Showing 151 to 200 of 621 Records

1 2 345 6 7 8........ 13

September 23, 2013 Case Laws Income Tax

Capital gains or Income from other sources - Tenancy rights have also been recognized as capital asset within the meaning of section 55(2)(a) of the Act - AT
September 23, 2013 Case Laws Income Tax

TPA - On two counts behavior of the AO can be held to be perverse-first he did not obey the instructions of the panel and second he did not take any action with regard......
September 23, 2013 Case Laws Income Tax

Interest u/s 244A - Since the benefit of TDS has been allowed to the assessee, interest under Section 244A could not be denied only on the ground that the TDS......
September 23, 2013 Case Laws Income Tax

Year of chargeability of capital gains tax - capital gain can be charged only on receipt of the sale consideration and not otherwise. How can a person pay the capital......
September 23, 2013 Case Laws Income Tax

TDS on Perquisites - Payment of conveyance allowance to Development Officers of LIC of India are salaried persons - LIC is not competent to determine the allowances......
September 23, 2013 Case Laws Income Tax

TDS u/s 194I or u/s 194C - The rates for each kind of cargo have also been specified on the basis of the volume of the cargo being handled and not on the basis of time....
September 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - to the extent the assessee makes a cleanbreast of his undisclosed income represented by assets found to be in the possession of the assessee he.....
September 23, 2013 Case Laws Income Tax

Writ petition - alternative remedy - Transfer pricing adjustments - ALP - retrospective effect to section 92CA (2A) - sale of the call centre business - Writ Petition......
September 23, 2013 Case Laws Income Tax

MAT - Computation of book profit u/s 115JB of the Income Tax Act – As the relevant condition have been fully satisfied in the instant case in terms of the assessee......
September 23, 2013 Case Laws Income Tax

Addition u/s 68 of the Income Tax Act - capital introduced by the partner - the partner who introduced the capital has confirmed and owned the same – no addition - AT
September 23, 2013 Case Laws Income Tax

Deduction u/s.80-IA(4)(iv) - Substantial expansion - electricity distribution company. - the benefit cannot flow to the assessee unless substantial expansion is......
September 23, 2013 Case Laws Income Tax

Payment of commission to directors without rendering any service - Payment of commission cannot be allowed as expenditure simply because, it is approved by the board and....
September 23, 2013 Case Laws Income Tax

Undisclosed income - Deferred income - Club membership - taxability of 60% or 100% of receipt - revenue model adopted by the assessee is based on hypothesis and not on.....
September 23, 2013 Case Laws Income Tax

TDS u/s 192 or u/s 194J - it is not a case of employer-employee relationship between the assessee-appellant and the doctors – Deduction u/s 194J is applicable, which......
September 23, 2013 Case Laws VAT and Sales Tax

The taxable event was mis-utilisation of the declaration form, which took place when the goods were transferred for manufacturing outside Delhi. But for the declaration.....
September 21, 2013 Case Laws Central Excise

Penalty under Rule 26 and u/s 11AC - Personal penalty on Director, transporter and other persons - Clandestine manufacture and clearance of goods - levy of penalty......
September 21, 2013 Case Laws Central Excise

Marketability and Excisability of Goods - Captive consumption - Compactness / tensile strength / dimensional stability of “non-woven fabrics” cleared from factory was......
September 21, 2013 Case Laws Central Excise

SSI Exemption - clubbing of turnover - Family members have several SSI units - common directors in private limited company and common partners in firm - The demand for......
September 21, 2013 Case Laws Central Excise

Deemed Manufacture - Cutting/sawing of marble blocks / slabs - process of resin filling, polishing - With effect from 26.02.2010, as a Chapter note was inserted in......
September 21, 2013 Case Laws Service Tax

Liability to pay duty - Section 66A - BCCI entered into a contract with the non-residents service providers to produce audio- visual coverage of cricket match, on behalf....
September 21, 2013 Case Laws Service Tax

Appeal against the stay order directing the petitioner to pre-deposit 35% of the Credit - Wrong Utilization of CENVAT credit - a real estate company engaged in......
September 21, 2013 Case Laws Service Tax

Appeal was dismissed due to Noncompliance of the Order of Pre-deposit – The appellant could not comply with the order passed by the Commissioner [Appeals] as well as the....
September 21, 2013 Case Laws Service Tax

Commercial Training or Coaching Services - Maintenance and Repair services - the appellant was granted license by the DGCA under the specific Rule for training and......
September 21, 2013 Case Laws Service Tax

Broadcasting services section 65(15)- income on account of transmission of music clippings in between running of the programmes - sale of time slots and the rate of......
September 21, 2013 Case Laws Service Tax

Waiver of penalty - it was not possible the provisions of section 73(3) to meant that an assessee can collect and keep the tax with him and deposit when it comes to the.....
September 21, 2013 Case Laws Customs

Anti- Dumping Duty – challenge to show cause notice - Goods Sold to SEZ - Show Cause notice was issued to the petitioner as to why he should not be made liable for anti.....
September 21, 2013 Case Laws Customs

Filing of Baggage Declaration Form - where Baggage Declaration Form was not filed, jurisdiction under Section 127B(1) of the said Act cannot be exercised by the......
September 21, 2013 Case Laws Customs

Setting Aside Auction Sale – The Company Judge rightly concluded that it was not possible to speculate at this stage that the goods sold to the auction purchaser in 2007....
September 21, 2013 Case Laws Customs

Levy of interest for failure to comply with the export obligation - though, there is no specific provision for demanding interest in case of violation of terms and......
September 21, 2013 Case Laws Customs

Duty demand under section 125 - the provisions of Section 125 (2) are attracted only when the goods are seized and thereafter confiscated. - AT
September 21, 2013 Case Laws Customs

Import of Micropore Surgical Tape - exemption from customs duty and CVD - the tape in no way improves the efficiency of the medical equipment or aid in its functioning -....
September 21, 2013 Case Laws Indian Laws

Liquor licence - Sub letting of license - licence granted under the U.P. Excise Act could not be sub-let on the strength of power of attorney. - HC
September 21, 2013 Case Laws Income Tax

Capital Gains - valuation u/s 50C - AO has to record valid reasons, which are justifiable in law. He is not required to adopt an evasive approach of applying deeming......
September 21, 2013 Case Laws Income Tax

TDS u/s 194C - Works contract or contract for sale - Though the supply portion and erection portion dovetail into each other, the erection portion does not control the......
September 21, 2013 Case Laws Income Tax

Product Development expenditure - Development of new product - AIt was a case of expansion of existing business of the assessee of manufacturing liners by diversifying......
September 21, 2013 Case Laws Income Tax

Clim of doubtful debts - NBFC - Provision for non-performing assets in terms of the Directions of the Reserve Bank of India does not constitute “expense” on the basis of....
September 21, 2013 Case Laws Income Tax

Cash credit u/s 68 - determination of new credit - Difference in opening and closing balance - the claim of the assessee cannot be accepted or cash credit cannot be......
September 21, 2013 Case Laws Income Tax

Capital Gains - Transfer u/s 2(47) - whether receipt of advance against agreement of sale (duty registered) would constitute transfer or relinquishment of the asset and.....
September 21, 2013 Case Laws Income Tax

Jurisdiction u/s 263 – Doctrine of merger - once the order of the AO got merged with the appellate order of the CIT(A) on a particular issue, the CIT cannot invoke the......
September 21, 2013 Case Laws Income Tax

Fair Market Value - Capital Gains - FMV represents the price that a seller is willing to accept and a buyer is willing to pay in the open market - the sale consideration....
September 21, 2013 Case Laws Income Tax

Nature of receipt of Rs. 108 crores from Gillette USA for repayment of its debts pursuant to sales of its entire shareholding in the assessee-company to Newell - Capital....
September 21, 2013 Case Laws Income Tax

Forfeiture of deposit to be treated as revenue loss, allowable for deduction or capital loss not allowed in the profit & loss account - AEPC had forfeited its Earnest......
September 21, 2013 Case Laws Income Tax

Transfer pricing adjustments - the order passed by the learned Dispute Resolution Panel is a non-speaking order not stating the objections raised by the assessee and the....
September 21, 2013 Case Laws Companies Law

Shareholding - The petitioners themselves admitted that they signed blank transfer forms and handed over the possession of share transfer deeds and share certificates......
September 20, 2013 Case Laws Central Excise

Availment of Cenvat Credit on input - Job work - Appellants had produced the documentary evidence in the form of delivery challans of receipt of the casting from the......
September 20, 2013 Case Laws Central Excise

Confiscation of raw material - scope of Rule 25 - Besides, the use of the word ‘any’ before the word excisable goods, in the said clause, makes it more clear and points.....
September 20, 2013 Case Laws Central Excise

Area based exemption - Exemption under Notification No.56/2002 - Whether an assessee availing of exemption under Notification No. 56/2002-C.E. can pay education cess and....
September 20, 2013 Case Laws Central Excise

100% EOU - Duty Chargeable on DTA Clearances -The benefit of Notification No. 8/97-C.E. would be available in respect of DTA clearances made in accordance with the......
September 20, 2013 Case Laws Service Tax

Whether the introduction of the new, comprehensive definition of “credit card, debit card, charge card or other payment card service“ vide section 65 (33a) read with......
September 20, 2013 Case Laws Service Tax

CENVAT credit - applicant cannot take CENVAT credit since the applicant did not incur the cost but only routed payments from the dealers to the service provider abroad - AT

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