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Highlights / Annotations / Catch Notes For September of 2013

Home Highlights September September 2013 Year 2013

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Showing 51 to 100 of 621 Records

123 4 5 6........ 13

September 27, 2013 Case Laws Central Excise

CENVAT credit - Cleared excisable goods - whether debit Against Served from India Scheme (SFIS) certificate, at ‘nil’ rate of duty availing exemption under Notification.....
September 27, 2013 Case Laws Central Excise

Cenvat credit on returned goods - Rule 16 - it is not the case herein that the appellant has not reversed the Cenvat credit taken - stay granted - AT
September 27, 2013 Case Laws Central Excise

Job work - declaration under form 57F(4) - goods manufactured by job worker under notification no. 214/86 was cleared by the appellants at NIL rate of duty - Since duty....
September 27, 2013 Case Laws Service Tax

There was failure of pre-deposit and consequently in view of the provisions of Section 35F of the Central Excise Act, 1944, the order of Commissioner (Appeals)......
September 27, 2013 Case Laws Service Tax

Condonation of delay -The process of reasoning adopted by the Commissioner for computing the period of delay from the date of despatch is perverse - appellate order......
September 27, 2013 Case Laws Service Tax

Valuation - Stock broking services and banking and financial servicee - No receipt other than commission or brokerage made by a stock broker is intended to be brought......
September 27, 2013 Case Laws Service Tax

Mere filing of appeal against the order of the Tribunal does not result in stay of the order passed by the Tribunal. It does not empower the Commissioner to ignore the......
September 27, 2013 Case Laws Customs

Assessment of Provisional Duty - CIF value of Areca Nuts - Whether the provisional duty was to be assessed on the basis of the tariff value fixed in by the DGFT......
September 27, 2013 Case Laws Customs

Import of vehicle (BMW) under EPCG licence issued by DGFT – license issued by DGFT for import of particular model of car by homologus condition under not. no. 34/04......
September 27, 2013 Case Laws Customs

Exemption denied on the ground of non- fulfilment of conditions that proportion of vitamin pre-mixes or vitamins of prawn feed, by weight, shall not exceed the standard.....
September 27, 2013 Case Laws Income Tax

Revised return u/s 139(5) - Exemption u/s 10(35)/ 10(33) - AO must not take advantage of ignorance of the assessee as to his rights - The matter was remanded to the AO......
September 27, 2013 Case Laws Income Tax

Disallowance on the ground of section 40A(3) of the Income Tax Act – Cash payment in excess of Rs. 20,000 to Arahtiya - kachcha Arahtiya - purchases were made in the......
September 27, 2013 Case Laws Income Tax

Excessive carry-forward loss – If the A.O. was of the opinion that the capital loss has been determined in excess wrongly, then he should have taken action to determine....
September 27, 2013 Case Laws Income Tax

Block assessment - Time limit for completion of the block assessment will have to be reckoned from 3-2-1999 on which date the search was concluded against the appellant. - HC
September 27, 2013 Case Laws Income Tax

Block assessment - satisfaction u/s 158BD - Mandatory requirement of satisfaction of Assessing officer is not required, when the assessing officer who initiated......
September 27, 2013 Case Laws Income Tax

Exemption under Section 11 - personal benefit - Office premises of the President was taken by the trust on reasonable rent - section 13(3) - By keeping the office in the....
September 27, 2013 Case Laws VAT and Sales Tax

Constitutionality of provisions - determination of entry tax - Clause (iv) of the proviso to Section 2 (h) of U.P. Tax on Entry of Goods into Local Areas Act, 2007 - Tax....
September 27, 2013 Case Laws VAT and Sales Tax

Taxing sale of goods – Works Contract - Whether taxing sale of goods in an agreement for sale of flat which is to be constructed by the developer/promoter is permissible....
September 26, 2013 News Indian Laws

Time for Furnishing the Report of Audit Electronically Extended till October 31, 2013 but manually to be filed by 30.09.2013
September 26, 2013 Case Laws Central Excise

Valuation - place of removal - in case the goods were cleared to consignment agents premises from where the same were sold, it was the consignment agent’s premises which....
September 26, 2013 Case Laws Central Excise

Whether the Soya Gum which was settled at the bottom of the storage tank along with some oil and the separation of that oil from the said sludge by the process of......
September 26, 2013 Case Laws Central Excise

Validity of proviso to Rule 8 of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 - It was apparent that having failed to......
September 26, 2013 Case Laws Central Excise

Loss of Molasses During Storage – Shortage Amounts to Removal of Molasses OR Not - WThe petitioner applied for remission but the application was rejected - no scope to.....
September 26, 2013 Case Laws Central Excise

CENVAT credit - transfer of credit - Rule 10 - transfer of second unit to the first unit - revenue argued that the factory as a whole need to be shifted. - This appears.....
September 26, 2013 Case Laws Central Excise

Cenvat Credit of Additional Duty of Customs (CVD) - whether repacking of goods amount to manufacture of not - import of cerium chloride - What is “retail sale” depend on....
September 26, 2013 Case Laws Service Tax

Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not - stay granted. - AT
September 26, 2013 Case Laws Service Tax

Waiver of pre-deposit - Commercial Training or Coaching Services - charitable society - condition of pre-deposit of Rs.25 Crores was imposed on proper exercise of the......
September 26, 2013 Case Laws Service Tax

Condonation of delay - The enormous delay of one year and four months thus logically has been as a consequence of its deliberate inaction, negligence and laches, though.....
September 26, 2013 Case Laws Service Tax

Refund of service tax - export of goods - Proof of export - assessees have attempted to correlate the export goods with the lorry receipts and the shipping bills -......
September 26, 2013 Case Laws Customs

Confiscation of Goods u/s 71 of the Gold (Control) Act – The gold being vested absolutely in the Union Government, no fault can be found in the action that was pursued.....
September 26, 2013 Case Laws Customs

Application for Bail - It was correct that new amendment had already set in and the offence had been made non-bailable - It was equally correct that whether an offence.....
September 26, 2013 Case Laws Customs

Refund of Duty Drawback – Petitioner had not used the word “manufacturer” or stated that he had got the goods/garments manufactured on job work. Thus, it can be argued.....
September 26, 2013 Case Laws Income Tax

Deduction u/s 32A(1) of the Act – Investment allowance - If during the assessment year relevant to the year of installation or use the total assessed income of the......
September 26, 2013 Case Laws Income Tax

Monetary limit for filing an appeal by the revenue - since it is stated that the notional tax effect would be higher than the limits prescribed by the Board in different....
September 26, 2013 Case Laws Income Tax

Income escaping assessment u/s/ 147 - The requirement of law is “reason to believe“ and not “reason to suspect“. In the present case Since the reasons to believe......
September 26, 2013 Case Laws Income Tax

If unaccounted production was taxed and on the other hand, unaccounted purchase are also taxed, then the correct position should have been that the unaccounted......
September 26, 2013 Case Laws Income Tax

Whether upholding the order of the Assessing Officer without adverting to the evidence and material brought on record by the assessee is legally correct - matter......
September 26, 2013 Case Laws Income Tax

When the value of an enterprise is fixed based on the present value of its future earnings there is no scope for any further allowance for any perceived risk factor -......
September 26, 2013 Case Laws Income Tax

Whether Fly Ash Handling System is eligible to be treated as “air pollution control equipment“ for the purpose of granting depreciation at 100% - held yes - AT
September 26, 2013 Case Laws Income Tax

Year in which addition u/s 69C of the Income tax act be made – Amount can be added as unaccounted expenditure under section 69C of the Act only in the year in which......
September 26, 2013 Case Laws Income Tax

Business loss or speculation loss - Explanation to Section 73 of the Act is not applicable. Hence, the share loss cannot be deemed to be loss from speculation business.....
September 26, 2013 Case Laws Income Tax

Interest u/s 244A - Delay in granting refund - refund due to excess self assessment tax paid - Assessee is eligible for interest u/s 244A for the entire period for which....
September 26, 2013 Case Laws Income Tax

The rate at which Maruti Udyog Limited is claimed to supply the power to its AE cannot be said to be the market rate of the power in that area - There was a loss in the.....
September 26, 2013 Case Laws Income Tax

As the consideration for live broadcasting does not fall either u/s 9(1)(i) or u/s 9(1)(vi), such amount is not chargeable to tax under the provisions of this Act in the....
September 26, 2013 Case Laws Income Tax

Expenditure on spouse/ relatives of Director of the company is disallowed u/s 37 of the Income Tax Act - a sum of Rs. 13.38 lakhs incurred by the appellant-company on......
September 26, 2013 Case Laws Income Tax

The information / knowledge available to the assessee was made through a licence; consequently, it is covered under the definition of “royalty“ under the domestic law......
September 26, 2013 Case Laws Companies Law

Jurisdiction of Company Law Board - Removal of auditors - Power to pass order u/s 402 - Whether, CLB was justified in law in not exercising the said powers and in......
September 25, 2013 Case Laws Central Excise

Adjustment of pre-deposit with cenvat credit - petitioner was entitled to have this adjustment of his credit amount against his liability under Section 35 F of the......
September 25, 2013 Case Laws Central Excise

Concessional rate of duty - manufacturing of tent - Notification No.29/2004-CE - The use of aluminum pipes to hold the tents will not prima facie take them out of the......
September 25, 2013 Case Laws Central Excise

Exemption on Duty under Rule 10 od Pan Masala Rules - So long as the days of closure were continuous, even if the days fall in different calendar months it will......

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