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Highlights / Annotations / Catch Notes For September of 2013

Home Highlights September September 2013 Year 2013

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Showing 301 to 350 of 621 Records

1 ....3 4 5 678 9 10 11........ 13

September 17, 2013 Case Laws Income Tax

Capital gain - Cost of acquisition - The additional FSI became available to the assessee due to operation of development control regulation which did not involve any......
September 17, 2013 Case Laws Income Tax

Adjustment of arm's length price - purchase of Edible Oil - Malaysian Palm Oil Board (MPOB) - reliance on the data / quotation of 'Oil World' - The quotation on is an......
September 17, 2013 Case Laws Income Tax

Exemption u/s 10(38) - New shares are purchased deploying funds realized on the sale of such shares. To contend, therefore, of some such shares as being capital assets.....
September 16, 2013 Case Laws Central Excise

Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear......
September 16, 2013 Case Laws Central Excise

Cenvat Credit availment - Credit of duty availed by the Supplier (manufacturer) on drawing of wire / rods – retrospective amendment - credit allowed AT
September 16, 2013 Case Laws Central Excise

Cenvat / Modvat - Goods Short Found - The summary rejection of such crucial evidence seems to be incorrect, inasmuch as if the total quantity of finished goods cleared......
September 16, 2013 Case Laws Central Excise

Interpretation of Provisions - Rule 8(3A) - The contradiction needs to be settled by the Larger Bench and the said contradiction is (i) whether a default by an assessee....
September 16, 2013 Case Laws Central Excise

Clandestine removal of goods - evidence - octroi receipt - difference of opinion - It can be said that sufficiency’ relevancy and credibility of evidence available on......
September 16, 2013 Case Laws Central Excise

Captive consumption - intermediary product - Naphtha - Benefit of Notification No. 67/95 - benefit denied on that much quantity of Naphtha, attributable to electricity.....
September 16, 2013 Case Laws Service Tax

Activity Taxable OR Not - Mandap Keeper Services - Whether marriage is a religious function - Marriage as a social institution existed much before the religions came......
September 16, 2013 Case Laws Service Tax

Service Tax on Royalty - Brand Name - Nature of Service - Intellectual Property Rights Services or Not - There was not even a whisper about the services rendered in this....
September 16, 2013 Case Laws Service Tax

Stay - demand of service tax - Technical Know-how - Salary paid to Foreign Employees - Man-power Supply Agency 66A - stay granted partly. - AT
September 16, 2013 Case Laws Service Tax

Business Auxiliary Service – activity of “Del Credere Agent“ was brought under the service tax net with effect from 16/06/2005 under the category of “Business Auxiliary Service” - AT
September 16, 2013 Case Laws Service Tax

Reverse Charge Mechanism - Banking and Other Financial Services (BOFS) - fee paid for issuance of bonds outside India - import of service - They claim to have received.....
September 16, 2013 Case Laws Customs

Confiscation u/s 111(d) and 121 r.w. section 13(1) of FERA – assessee had been able to prove that the foreign currency had obtained by them against an export order and.....
September 16, 2013 Case Laws Customs

Export of restricted Goods - UREA USP - UREA ULTRA PURE - there being already clearances allowed for the same item in the past - the assessee could had entertained a......
September 16, 2013 Case Laws Customs

Classification of Glass chatons – the question of applying strict technical sense does not arise – classification of the impugned goods under CTH 7018 10 20 as glass beads upheld - AT
September 16, 2013 Case Laws Customs

Valuation of imported goods - In the absence of any evidence showing existence of a price adjustment between the cost incurred by the buyer on account of......
September 16, 2013 Case Laws Customs

Nature of assessment – penalty - confiscation – When there was no such demand no penalty can be imposed u/s 114A – assesses contended that the goods could not have been.....
September 16, 2013 Case Laws Income Tax

Interest due to part refund - Interest on Interest - claim of interest u/s 244A allowed following the principle prescribed u/s 140A(1) - HC
September 16, 2013 Case Laws Income Tax

Disallowance of depreciation - Finance lease - on a combined reading of Section 2(13) and Section 2(24) the income derived from leasing of the trucks would be business......
September 16, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - the estimated addition does not necessarily indicate that there is concealment of income or furnishing of inaccurate particulars of income on the....
September 16, 2013 Case Laws Income Tax

Business income or capital gain - Sale and purchase of shares - where intention of the assessee behind purchase and sales of the shares was quickly to realize profits......
September 16, 2013 Case Laws Income Tax

Estimation of income - Reassessment u/s 153A pursuant to search u/s 132 or 132A - AO rejected books of account - evenue failed to point any special circumstances for......
September 16, 2013 Case Laws Income Tax

Deduction u/s 80IB(10) - Project wise deduction - the income or loss from other business or other activities are to be ignored for the purpose of determining the amount....
September 16, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Disallowance u/s 56 rws 2(22)(e) - Commercial transaction versus loan or advances - the assessee has demonstrated that the amount was......
September 16, 2013 Case Laws Income Tax

Transfer pricing adjustment - Method of computation of operating profit - Rejection of comparables - matter remitted back to AO to consider the assessee's claim with......
September 16, 2013 Case Laws Income Tax

Deduction u/s 80IA - Whether Clauses (a), (b) and (c) of sec. 80IA(4)(iv) are mutually exclusive -Had the intention of the parliament was to give deduction only to the......
September 16, 2013 Case Laws Income Tax

Deduction of expenditure u/s 40(b) of salary and interest to partners - estimate of net profit rate of 2% shall be deemed to take into consideration all allowable......
September 16, 2013 Case Laws Income Tax

Product development cost as revenue expenditure - dyes brought an advantage of an enduring nature to the assessee - not allowed as revenue expenditure - to be......
September 16, 2013 Case Laws Income Tax

Reassessment pursuant to Search u/s 132 or 132A - Condition for invocation of section 153A of the Income Tax Act - There was no incriminating material found during......
September 16, 2013 Case Laws Income Tax

Exemption u/s 80G of the Income Tax Act – Registration u/s 12AA - Charitable purpose - Merely registration as a Society does not disentitle the applicant from the......
September 16, 2013 Case Laws Income Tax

Business loss or Bad Debts - written off of advances – advances given for material supply – held as business loss instead of bad debts - claim allowed - AT
September 16, 2013 Case Laws Income Tax

Additions on the account of cash flow statement furnished by the assessee – AO doubted about only opening balances - when no incriminating documents or other material......
September 16, 2013 Case Laws Income Tax

Exemption u/s 10A of the Income Tax Act - assessee is carrying on the activity of blending of tea consistently, on factual aspects, which Revenue has not objected -......
September 14, 2013 Case Laws Central Excise

Activity Manufacture OR Not – Goods Marketable OR Not - processing of waste oil - process of dehydration, distillation, clay polishing and filtration etc. - prima facie.....
September 14, 2013 Case Laws Central Excise

CENVAT credit on Capital Goods - balance 50% of credit availed during subsequent years before the machinery put to use - The phrase, “in possession and use of the......
September 14, 2013 Case Laws Central Excise

Penatly - default in payment of duty - provisions of Rule 8(3A) of the Central Excise Rules, 2002 - penalty under Rule 27 only can be imposed - no penalty under Rule 25....
September 14, 2013 Case Laws Central Excise

CENAVT credit - Credit availed based on only Invoices - Reasonable steps - The manufacturers / manufacturing units cannot shirk away from the responsibility of availing.....
September 14, 2013 Case Laws Central Excise

Clandestine Removal of Goods – there was no reliable evidence of the actual customer/recipient of the clandestinely removed goods with their confirmation of......
September 14, 2013 Case Laws Service Tax

Software Development Service OR Manpower supply Service - No doubt there were clauses relating to deliverables and quality of work in the contracts but these by......
September 14, 2013 Case Laws Service Tax

Commercial and Industrial Construction Servcie - Revenue’s argument that construction of schools and colleges will come within the meaning of Commercial or Industrial......
September 14, 2013 Case Laws Service Tax

Infrastructure and supporting services u/s 65 (105) (zzzq) r.w. 65 (104c) – As BCCI had been paying said amounts even prior to advent of IPL and had been also making......
September 14, 2013 Case Laws Service Tax

Non payment of service tax on Provision of expenses as Balance Sheet of 31.3.2008 - The reconciliation statements annexed to the Chartered Accountant's certificate on......
September 14, 2013 Case Laws Customs

Demand of differential duty - re-determination of value - when NIDB data of comparable goods are available, value is to be adopted on the basis of NIDB data, not from......
September 14, 2013 Case Laws Customs

Clearance of goods without MRP - Import of chocolates, candies, toffees, fruit flavoured jellies and other confectionery items - stay granted partly - AT
September 14, 2013 Case Laws Customs

SEZ units - Procurement (import) of goods - authorized operation - the confiscation ordered by the adjudicating authority of the goods which are as per LOA is incorrect.....
September 14, 2013 Case Laws Customs

SEZ units - Procurement (import) of goods - the Customs authorities, on suspicion, could inspect the consignment and on the inspection, if they find any items which are.....
September 14, 2013 Case Laws Customs

Misdeclaration of goods - In the absence of any concrete evidence produced by the Revenue at the time of importation of car that there was navigation system installed -.....
September 14, 2013 Case Laws Customs

Misdeclaration of goods – The meaning of the expressions “melting scrap” or “re-rollable scrap” were not defined in the Customs Tariff or HSN notes though the HSN notes.....

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