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Highlights / Annotations / Catch Notes For September of 2013

Home Highlights September September 2013 Year 2013

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Showing 501 to 550 of 621 Records

1 ....7 8 9 101112 13

September 6, 2013 Case Laws Customs

Principles of natural justice - valuation - when we take the values of the contemporaneous imports, the lowest of such value has to be adopted as provided for in Rule 6.....
September 6, 2013 Case Laws Customs

Manipulation of the Report - The beneficiary of the tampering of the lab report on sucrose content was clearly the assessee and the consequences were to be faced by them....
September 6, 2013 Case Laws VAT and Sales Tax

Doctrine of promissory estoppel - Grant of Concession upto 33% when Entertainment Tax paid in lump sum - The representation was only that the State Government had......
September 6, 2013 Case Laws Central Excise

100% EOU - CENVAT Credit - restrictions - The formulas prescribed in Rule 3 (7)(a) would be applicable only if the inputs received from a 100% EOU, had suffered duty in....
September 6, 2013 Case Laws Central Excise

Exemption to cotton fabrics processed without the aid of power and steam, subject to certain conditions - user of steam for drying of the processed fabrics - The use of....
September 6, 2013 Case Laws Central Excise

Modification of Stay Order - The modification application was filed by the applicant and Commissioner (Appeals) was under a legal obligation to dispose of the said......
September 6, 2013 Case Laws Central Excise

Whether the recredit/restoration, in the AED(GSI) credit account, of an amount equal to the BED paid by the assessee in 36 instalments was legally sustainable - Whether.....
September 6, 2013 Case Laws Central Excise

Classification of Calcium Gluconate I.P. - classifiable under CETH 2918 only - Rule 3 of Interpretative Rules would apply only when the goods prima facie classifiable......
September 6, 2013 Case Laws Income Tax

Deduction u/s. 80P(2)(d) - appellant had not incurred any expenditure on the earning of the dividend and interest from other co-operative society as this investment was.....
September 6, 2013 Case Laws Income Tax

Taxability of capital gain - Technically it can be said that the developer had purchased the membership of the Members in the society which would lead to enjoyment of......
September 6, 2013 Case Laws Income Tax

Adjournment of case - there is no valid reason for the adjournment on the ground that the Judicial Member has recused himself from hearing the cases of Shri S. K. Garg,.....
September 6, 2013 Case Laws Income Tax

TDS u/s 194I - lease premium was paid to MMRDA in four installments - paid for acquiring land with right to construct a commercial building although with certain......
September 6, 2013 Case Laws Income Tax

Short term capital gain or business profit on sale of shares - Delivery based transaction should be treated as of the nature of investment transactions and profit......
September 6, 2013 Case Laws Income Tax

Disallowance u/s 14A - rule 8D(2)(ii) clearly is worded in the negative with the words “not directly attributable”. Thus for bringing any interest expenditure, claimed......
September 6, 2013 Case Laws Income Tax

Valuation u/s 50C - determined by the Stamp Valuation Authority is higher than the sale consideration declared by the assessee - There is no merits in assessee's claim......
September 6, 2013 Case Laws Income Tax

Preliminary expenditure or not - Section 35D - As the assessee is already in the business of running hospitals, the expenditure related to setting up of new hospitals......
September 6, 2013 Case Laws Income Tax

Business income or Capital gain - sale of shares - the mere fact that the assessee is not a broker in shares does not mean that he is also not a dealer/trader in shares....
September 6, 2013 Case Laws Income Tax

Depreciation on software - 25% or 60% - assessee has purchased specific software which was not supplied along with the computer - AO is correct in treating the computer.....
September 5, 2013 Case Laws Central Excise

Appeal Barred or Not – Doctrine of Merger - Where an OIO may be partly in favour and partly against the party in which event the part that goes in favour of the party......
September 5, 2013 Case Laws Central Excise

Determinant of Sale Price - Inclusion of compensation in the Gross value - Prima facie it appeared that the receipt in the garbs of compensation forms part of......
September 5, 2013 Case Laws Central Excise

Whether buying of five different items, dispatching the same to the customer’s premises under the cover of one invoice and the use of the same in the customer’s premises....
September 5, 2013 Case Laws Central Excise

MRP based duty - clearance of chocolates to Job worker - Clearance of one type of retail pack for repacking into another type of retail pack - “assortment pack” cannot....
September 5, 2013 Case Laws Service Tax

Cargo Handling services - coal handling system - here a conflict of decisions among High Courts does not relate to interpretation of statutory provisions or a......
September 5, 2013 Case Laws Service Tax

Refund on Invoices issued - Whether the appellant is eligible for the refund when invoices issued by Courier do not show IEC No. of service receiver which is a......
September 5, 2013 Case Laws Service Tax

Event Management services - Service was provided to Unicef has led to a bona fide belief on the part of the assessee to entertain a view that no further service tax is.....
September 5, 2013 Case Laws Customs

Detention under COFEPOSA - Fair Chance of Representation - The issue of breach of natural justice was an after thought particularly so in views of the fact that the......
September 5, 2013 Case Laws Customs

Appeal of order - The order in respect of provisional release of the goods was an interim order pending order of the adjudicating authority and the appeal was not......
September 5, 2013 Case Laws Wealth-tax

Section 18B empowered the Commissioner of Wealth Tax to entertain an application for reducing/waiver of penalty in accordance with factors detailed in Section 18B and......
September 5, 2013 Case Laws VAT and Sales Tax

Inter-State OR Intra-State Purchases - genuineness of the bills from the dealers of Gujarat - purchase of gwar - The Tax Board had committed a manifest error of law in......
September 5, 2013 Case Laws Companies Law

Arbitration clause - that if the contract was superseded by another, the arbitration clause, being a component part of the earlier contract, falls with it - But where......
September 5, 2013 Case Laws Income Tax

DTAA - PE - The business income from P.E. in Oman and Qatar and also the capital gain from sale of assets in these countries will be included in the total income of the.....
September 5, 2013 Case Laws Income Tax

LTCG u/s 45 - taxability on accrual basis - date of receipt of money is not certain - difficulty in claiming exemption u/s 54 or 54EC - some genuine cases the......
September 5, 2013 Case Laws Income Tax

Long Term Capital Gain u/s 45 - transfer u/s 2(47) - scope of the terms, accrual or arise - vacant land - the Society has entered into JDA on behalf of the Members under....
September 5, 2013 Case Laws Income Tax

Penalty u/s 271(1)(b) - Default by assessee - mens rea is not an essential element for imposing penalty for non compliance of notices issued by AO - penalty confirmed - AT
September 5, 2013 Case Laws Income Tax

Disallowance u/s 40A(3) - Payment in cash in excess of Rs. 20,0000 - exception under rule 6DD - purchase of marble chips and alluminium product cannot be said to be an......
September 5, 2013 Case Laws Income Tax

Notice u/s 148 - Merely furnishing details or disclosing that the five companies had entered into some transactions itself would not meet the requirement of full and......
September 5, 2013 Case Laws Income Tax

Assessment after search u/s 153C - Even if the AO of the person searched and the AO of such other person is the same, he has to first record the satisfaction in the file....
September 5, 2013 Case Laws Income Tax

Applicability of section 194J on the professional fee part of the composite bill paid to the hospitals - AO directed to bifurcate the payments to the hospitals into......
September 5, 2013 Case Laws Income Tax

Charitable purpose u/s 2(15) - livestock - whether selling of milk of cows for maintenance of goshala satisfies the condition of charitable purpose - Held yes - CIT......
September 5, 2013 Case Laws Income Tax

Principle of consistency in Transfer Pricing adjustment - The material available with the TPO in the current year is vastly different to the material available with the.....
September 5, 2013 Case Laws Income Tax

Disallowance of service tax u/s 43B - as per the law prevailing during the previous year, the liability to pay the same arises only on receipt basis - since the......
September 5, 2013 Case Laws Income Tax

Disallowance of partners’ salary from undisclosed income - deduction allowed - AT
September 5, 2013 Case Laws Income Tax

DTAA between US & India - Royalty or sale of copyrighted articles / softwares - though the amount constitute royalty, but the same is not assessable in the hands of the....
September 5, 2013 Case Laws Income Tax

Deduction u/s 80IB - provisions should be interpreted liberally - even if the units constructed are both smaller and larger units with reference to the stipulated area,.....
September 5, 2013 Case Laws Income Tax

Website development charges, a capital expenditure or revenue - Websites enable companies to do what the printed brochures did but, in a much more efficient manner as......
September 4, 2013 Case Laws Service Tax

Sale of software / download of software - (a) If the software is to be supplied by way of electronic download of software, which involves provision of service and hence.....
September 4, 2013 Case Laws Service Tax

Service tax liability - Classification - Bundled service - Business Auxiliary service - operating specified Spot Billing Centres and their maintenance - Appellate......
September 4, 2013 Case Laws Service Tax

Reverse charge on GTA service - it was doubtful whether Revenue can insist that payment should be made by the consignor and not by the consignee especially having regard....
September 4, 2013 Case Laws Service Tax

Business Auxiliary Service (BAS) u/s 65 (105) (zzb) - Sale of tickets - airlines tickets purchased from GSA/IATA - No commission received from GSSA/IATA agent - Prima......
September 4, 2013 Case Laws Service Tax

BAS - the appellant (Air Travel Agent) used central Computer Reservation Systems (CRS) software - Department had not made any effort to establish that there was Service.....

1 ....7 8 9 101112 13

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