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Highlights / Annotations / Catch Notes For September of 2013

Home Highlights September September 2013 Year 2013

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Showing 401 to 450 of 621 Records

1 ....5 6 7 8910 11 12 13

September 12, 2013 Case Laws Income Tax

Nature of Income - Once it is established that the nature of transactions are such that the assessee is trading in shares, it does not make any difference whether he has....
September 11, 2013 Case Laws Central Excise

Maintainability of Second Notice – Once a show cause notice invoking extended period had been issued, no further show cause notice for the subsequent period invoking......
September 11, 2013 Case Laws Central Excise

Short Payment of Duty - Whether short-payment of duty for the month of March, 2008 would amount to “default in payment of duty - The assessee was bound to pay equivalent....
September 11, 2013 Case Laws Service Tax

Cenvat Credit - Non-registration of Head Office as Input Service Distributor - Special provisions prevail over the general provisions and should be given full effect to.....
September 11, 2013 Case Laws Service Tax

Eligibility of CENVAT Credit of Service Tax paid on the services received by the appellant and invoices raised in the name of their head office - credit allowed - AT
September 11, 2013 Case Laws Service Tax

Export of Service - Scientific and Technical Consultancy Service - it would be treated as an export of service if it had been received by the person abroad and had been.....
September 11, 2013 Case Laws Service Tax

Service tax demand – Reverse charge on GTA - prima facie individual transporters did not issue any consignment note for transportation of the goods cannot be called......
September 11, 2013 Case Laws Customs

Issue regarding pre-deposit in stay application - the contention of the applicant that the amount which was rejected by the Asstt. Commissioner can be treated as a......
September 11, 2013 Case Laws Customs

Import of Second hand personal computers / laptops - whether Hazardous electronic waste – goods cannot be considered as hazardous waste - matter remanded to the......
September 11, 2013 Case Laws Income Tax

Disallowance of premium paid for acquiring lease - nature of payment - TDS u/s 194I - default u/s 201 - payment for acquiring leasehold land is a capital expenditure -......
September 11, 2013 Case Laws Income Tax

Income from salary - inclusion of perquisites - TDS u/s 192 - residential accommodation provided to employees - ownership of accommodation - state governments are the......
September 11, 2013 Case Laws Income Tax

TDS u/s 192 - obligation of the assessee to deduct tax at source on medical reimbursement - The assessee is not benefited by allowing employees to claim exemption. The......
September 11, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Payment to consignment agents - Since this is not a commission payment, therefore, there is no question of deducting tax at source under......
September 11, 2013 Case Laws Income Tax

Deduction u/s 080IA - Container Freight Station(CFS) - it is not a condition precedent that CFS of the assessee should be situated at port. So, non- situation of the CFS....
September 11, 2013 Case Laws Income Tax

Loss of security deposit - There is no enduring benefit to the assessee. - The loss in question is in the revenue field and has been rightly claimed u/s 28. This is not a bad debt. - AT
September 11, 2013 Case Laws Income Tax

Transfer pricing - ALP - First onus of selection of comparables was discharged by assessee. Thereafter it became duty of TPO to find whether those were in fact......
September 11, 2013 Case Laws Income Tax

Transfer pricing - ALP - Whether said foreign A.E. is having losses, or otherwise not benefitted in any tax savings in that country, is not matter of examination in this....
September 11, 2013 Case Laws Income Tax

Capital or Revenue receipt - Nature of Subsidy received from holding company State Trading Corporation of India (STC) - The intention and purpose behind the said......
September 11, 2013 Case Laws Income Tax

Disallwance u/s 40((a)(ia) - No deduction of TDS or Non deposit of TDS even before due date of filing of return - Whether disallowance u/s 40(a)(ia) of the I.T Act could....
September 11, 2013 Case Laws Income Tax

Deduction u/s 10A - AO directed to exclude the expenditure incurred in foreign currency which was excluded from export turnover from the total turnover for the purpose......
September 11, 2013 Case Laws Income Tax

Deduction u/s 80IC - there is nothing to show that Flour Mill is distinct from Roller Flour Mill - the activity of Flour milling or article or thing under which can be......
September 10, 2013 Case Laws Central Excise

Classification of goods - Classification of 'dry concrete mixture', loose or packed, manufactured by the appellant – Goods to fall under 3824.90 -'dry mix concrete' and.....
September 10, 2013 Case Laws Central Excise

MRP based Duty - Mis-declaration of MRP value - The conclusion arrived at merely on the basis of price list, particularly, when there was no evidence on record to show......
September 10, 2013 Case Laws Central Excise

Cleared Goods Without Duty Payment - f he chooses to violate the law and supplied goods, he had to take the consequences for removing the goods without payment of duty. - AT
September 10, 2013 Case Laws Central Excise

Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....
September 10, 2013 Case Laws Central Excise

Ship breaking activity - The raw materials which were inputs arising out of ship breaking material were cleared at the nil rate of duty and hence the benefit of......
September 10, 2013 Case Laws Service Tax

Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free.....
September 10, 2013 Case Laws Service Tax

Wrong Utilization of CENVAT Credit - Lapsed Credit - There was no provision of law to come to such a conclusion - The CBE and C's Circular also confirmed that the......
September 10, 2013 Case Laws Service Tax

Applicability of service tax - Insurance Service - Due weightage should be given to the clarifications given by the administrative department, when a new levy was......
September 10, 2013 Case Laws Service Tax

Laible for penalty on delayed service tax or not – penalty under section 78 - there should be a mens rea on the part of the appellant to evade tax – there is no......
September 10, 2013 Case Laws Service Tax

Penalty on service tax u/s 76 - appellant paid service tax with interest thereon some time before issue of the show-cause notice. - penalty is uncalled for and set aside - AT
September 10, 2013 Case Laws Customs

Application for conversion – assesse seeks for conversion of shipping bills from DFRC scheme to DEPB scheme – the Board had issued circular in 2010 which had further......
September 10, 2013 Case Laws Income Tax

Capital gain or business income - Sale of Shares - The shares had been purchased out of borrowed funds and yet the Apex Court held that the same would not by itself......
September 10, 2013 Case Laws Income Tax

Amendments made to Section 40(a)(ia) by Finance Act, 2010 - Retrospective effect or Prospective effect - The amended section 40(a)(ia) expands and further liberalises......
September 10, 2013 Case Laws Income Tax

Default u/s 206C - Import of scrap - TCS (Tax Collection at Source) - It is the assessee himself who had declared that the materials sold by him was imported by him as......
September 10, 2013 Case Laws Income Tax

When the expenditure was not recorded in the books of account and the assessee failed to offer satisfactory explanation about the nature and source of such expenditure,....
September 10, 2013 Case Laws Income Tax

Tax Collection at Source (TCS) u/s 206C on Dead Rent/Royalty - mines and quarries - leases/licenses have been granted by the District Magistrate, would clearly prove......
September 10, 2013 Case Laws Income Tax

Revision u/s 263 by CIT – The explanation under section 263 of the Act defines 'records' as all records relating to any proceedings under the Act available at the time......
September 10, 2013 Case Laws Income Tax

Depreciation - During the year the entire unit was not put to use - The said block of assets was used for the purpose of business during the year. Under the......
September 10, 2013 Case Laws Income Tax

Deemed Dividend - Treatment of Intercorporate deposits as dividend u/s 2(22)(e) - Intercorporate deposits cannot be treated as a loan falling within the purview of......
September 10, 2013 Case Laws Income Tax

Margin allowed by the assessee to the distributors was of the nature of commission which was liable for deduction of tax at source u/s 194H and the transaction between......
September 10, 2013 Case Laws Income Tax

Presumption of continuity of business, when external restriction has been put on carrying of business - The assessee is having valid BSE card which could not be used for....
September 9, 2013 Case Laws Income Tax

TDS u/s 194I premium paid for acquiring lease - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT
September 9, 2013 Case Laws Central Excise

Clandestine removal - demand based on confessional statement - In the absence of any corroborative evidence, as to there being clandestine manufacturing and clearance......
September 9, 2013 Case Laws Central Excise

CENVAT credit on GTA servuce - Input credit - place of removal - duty paid at specified rate - In this case, the “place of removal” would be the “place of removal” for......
September 9, 2013 Case Laws Central Excise

The process of transferring/converting the bulk packs of soda ash in bags of 75/50 kg into smaller/retail packs of 500 gms/1 kg and affixing with the brand name of M/s......
September 9, 2013 Case Laws Central Excise

Fair adjudication cannot be sacrificed at the cost of speedy disposal - order relating to the said demand on rejected and repaired goods and remand the matter to......
September 9, 2013 Case Laws Central Excise

Benefit of CENAVAT credit or returned goods - Defective Goods - it is not the case of the Revenue that Rule 16 was not applicable to a case where defective goods......
September 9, 2013 Case Laws Service Tax

Re-rubberising of old and used printing rollers - Business Auxiliary Service OR Management, Maintenance or Repair Service - No prima facie case on merits but a strong......
September 9, 2013 Case Laws Service Tax

Service tax demand – applicant could not explain the reasons of parallel invoices - Any transaction by way of issue of parallel/duplicate invoice is never reflected in.....

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