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Highlights / Annotations / Catch Notes For September of 2013

Home Highlights September September 2013 Year 2013

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Showing 201 to 250 of 621 Records

1 2 3 456 7 8 9........ 13

September 20, 2013 Case Laws Service Tax

Support services of business or commerce - prima facie, Government of Karnataka does not render any services which are in the form of business or commerce at least in......
September 20, 2013 Case Laws Service Tax

Service tax demand - appellant had collected the service tax from their customers but has not remitted the same to the department – The question of showing any leniency....
September 20, 2013 Case Laws Customs

Stay petition for redemption fine – appellate authority had the incidental and ancillary power to grant the interim relief asked for the release of imported goods on......
September 20, 2013 Case Laws Customs

Application for rectification of mistake – if the Tribunal had come to a conclusion that the goods cannot be considered as melting scrap - there was no error apparent on....
September 20, 2013 Case Laws Customs

Valuation of goods - merely because the importer and the foreign supplier are related persons, the transaction value cannot be rejected and the onus to prove that the......
September 20, 2013 Case Laws Income Tax

Rectification of mistake u/s 154 - Withdrawal of deduction u/s 32AB has a direct consequence on the non- earning of lease rental – Thus, withdrawal of deduction u/s 32AB....
September 20, 2013 Case Laws Income Tax

Royalty u/s 9(1(vi) - non resident assessee - Such payment for use of technical information and know how has to be considered as royalty both under the provisions of......
September 20, 2013 Case Laws Income Tax

Revision u/s 263 - Merely because AO passed a cryptic order or might have made inadequate enquiry would not be a ground to set aside the assessment order – The order......
September 20, 2013 Case Laws Income Tax

Depreciation - the claim of assessee to claim depreciation on demutualization or corporatization of the stock exchange of the Bombay Stock Exchange Card was not justified and legal - AT
September 20, 2013 Case Laws Income Tax

Disallowance of provision of Sludge Disposal Charges - liability of sludge disposal charges accrues the moment the sludge is generated and accordingly the provision for.....
September 20, 2013 Case Laws Income Tax

Exemption u/s 10B - inflated profits - The Assessing Officer has correctly worked out interest on capital and remuneration payable to partners and excluded them from the....
September 20, 2013 Case Laws Income Tax

TDS on Arrangers Fees - whether fee for technical services (FTS) or commission - u/s 195 r.w.s. 40(a)(i) -The amount paid by the assessee to the non-residents......
September 20, 2013 Case Laws Income Tax

Allowance of depreciation - depreciation on toll road as building - ownership of the assets - depreciation allowed - AT
September 20, 2013 Case Laws Income Tax

Revenue appeal - tax effect is below 2 lakhs - the facts and the issue involved in the appeals for the assessment years 200203 and 2003-04 are inter-linked with the......
September 20, 2013 Case Laws Income Tax

Disallowance of non-compete fees - Capital or revenue expenditure - expenditure has to be disallowed as capital expenditure - however depreciation to be allowed - AT
September 20, 2013 Case Laws Income Tax

Addition on account of unaccounted profit earned from the undisclosed purchases and sales – Assessment u/s 153A - It is well settled position of law that document found.....
September 20, 2013 Case Laws Income Tax

Allowability of interest expenditure – Business nexus of the amount borrowing – merely because the assessee had maintained cash balances at its several branches being in....
September 20, 2013 Case Laws Income Tax

Transfer pricing adjustments - ALP - The arm's length price can be determined only by making comparison with a comparable uncontrolled transaction and not a comparable......
September 20, 2013 Case Laws Income Tax

Disallowance of Interest on the ground that there is huge cash balance and the borrowed money is utilized for the non-business purpose – there is only one business of......
September 20, 2013 Case Laws Companies Law

Constitutional validity of certain provisions of SEBI Act - Violation of Article 14 - provisions do not suffer from any over-breadth. The net of coverage had to be......
September 19, 2013 Case Laws Central Excise

Refund - claim of interest - Period of limitation that applies to a claim for the principal amount should also apply to the claim for interest thereon - AT
September 19, 2013 Case Laws Central Excise

Cenvat Credit - allegation of non receipt of inputs in their factory - statements of the transporters, owners, owners of the vehicles, drivers and CHAs who have given......
September 19, 2013 Case Laws Central Excise

Area based exemption - Delay in filing the declaration / option to avail benefit of Notification No.50/2003-CE - Merely because formal letter was filed subsequently, the....
September 19, 2013 Case Laws Central Excise

Appeal - Clearance from Committee of Commissioner of Customs - mere appending of signatures on the opinion of lower officers, by itself, is not sufficient compliance......
September 19, 2013 Case Laws Service Tax

Valuation - port services - gross amount - inclusion of differential amount not charged by the appellant - Rule 5 itself is not valid as high court - stay granted. - AT
September 19, 2013 Case Laws Service Tax

Service tax under the category, ‘Works Contract’ - Date of levy - stay - Appellant’s claim of the project being covered under works contract from 01.06.2007 is bonafide.....
September 19, 2013 Case Laws Service Tax

Valuation - Works Contract service - Revenue has allowed abatement of 2/3 of value of the contract towards cost of goods whereas the appellant submits the actual value......
September 19, 2013 Case Laws Service Tax

Indian Railways though part of the Union Government is liable to pay Service Tax in case the activities undertaken by them fall within the definition of taxable services....
September 19, 2013 Case Laws Customs

Refund of duty – principle of unjust enrichment is not applicable to refund of interest and redemption fine- - AT
September 19, 2013 Case Laws Customs

100% EOU - validity of LOP - Confiscation of goods – ssesse had made out a case for setting aside the confiscation ordered by the adjudicating authority and also for......
September 19, 2013 Case Laws Customs

Misdeclaration of goods - SEZ unit - importing seconds and defective metal sheets and clearing them to domestic tariff area – This was a strange situation - The buyer......
September 19, 2013 Case Laws Income Tax

Village Development Expenses - The village roads, assistance to schools, contributions to local festivals and other village activities - creating an atmosphere in which.....
September 19, 2013 Case Laws Income Tax

Reassessment u/s 147 - Observations of the Assessing Officer speaks volume about the conduct of the petitioner and its desire to avoid furnishing Form 3 CEB as required.....
September 19, 2013 Case Laws Income Tax

Charitable activity u/s 2(15) - Mere selling some product at a profit will not ipso facto hit assessee by applying proviso to Section 2(15) and deny exemption available.....
September 19, 2013 Case Laws Income Tax

Exemption u/s. 54F - Long term capital gains LTCG) - Joint ownership of new house property - no deduction shall be allowed if the assessee owns on the date of transfer......
September 19, 2013 Case Laws Income Tax

Search and Seizure Operations u/s 132 of Income Tax Act - Relying upon well-established principles of claiming privilege under Sections 123 and 124 of the Evidence Act......
September 19, 2013 Case Laws Income Tax

Condonation of Delay - Assessee, a corporate-assessee, filing returns of income of lacs of Rupees and assisted by highly qualified professionals cannot take shadow of......
September 19, 2013 Case Laws Income Tax

Applicability of Transfer pricing provisions - transactions with joint venture - transaction with associated enterprises - international transaction - DTAA with Malaysia....
September 19, 2013 Case Laws Income Tax

Valuation u/s 50C - Enhancement of sale consideration - unless the property transferred has been registered by sale deed for the purpose of the value has been assessed......
September 19, 2013 Case Laws Income Tax

Personal effect - assessee was holding paintings in a packed condition and is preserving them according to the norms required and is not displaying them at his house -.....
September 19, 2013 Case Laws Income Tax

Depreciation on Electrical Fittings – 15% or 25% - once a particular depreciable asset enters the block it losses its identity and it is not possible to apply the new......
September 19, 2013 Case Laws Income Tax

MAT- Minimum alternate tax - where the assessee had shown receipts on account of prior period adjustment on account of income tax refund and reversal of provision of......
September 19, 2013 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - Spcial auditor u/s 142A concluded that the assessee was not a primary agricultural credit society and was also not a cooperative bank - Once....
September 19, 2013 Case Laws Income Tax

Adjustment of accrued demurrage charges with dues - assessee contended that since the amount is not credited to profit and loss account, it is not taxable - contention......
September 19, 2013 Case Laws Companies Law

Winding up of company - Dues not paid - winding up petition is not a legitimate means of seeking to enforce payment of the debt which is bona fide disputed by the company - HC
September 18, 2013 Case Laws Central Excise

Valuation - reduction of discount which was not shown in the invoices - cash discount - Only on the ground that the procedure was strictly not followed it will not be......
September 18, 2013 Case Laws Central Excise

Rule 25 of the Central Excise Rules, 2002 regarding confiscation of raw material/semi-finished goods - Rule 25, under which the semi-finished processed goods has been......
September 18, 2013 Case Laws Central Excise

Compounded levy scheme - manufacture of pan masala / pan masala containing tobacco commonly known as gutkha - Interpretation of Statute - Whether or not Notification No.....
September 18, 2013 Case Laws Central Excise

Classification - manufacturing - motor spirit or Organic Composite Solvent - the chemical analysis report does not establish that the disputed goods fulfil the......
September 18, 2013 Case Laws Central Excise

SSI Exemption Notification - The demand had to be treated as time-barred inasmuch as the assessee had filed the declaration claiming the benefit of the Notification and.....

1 2 3 456 7 8 9........ 13

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