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Highlights / Annotations / Catch Notes For September of 2013

Home Highlights September September 2013 Year 2013

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Showing 551 to 600 of 621 Records

1 ....8 9 10 111213

September 4, 2013 Case Laws Customs

Classification of Goods - import of Globes/Angle Valves and Cylinder Valves for use in agriculture and/or horticulture purpose - the appellants' claim for the benefit......
September 4, 2013 Case Laws Customs

Benefit of Notification No. 21/2002 - Assesse setup Petroleum Refinery and imported mobile cranes and claim concessional rate of duty - Cranes not specified in the list.....
September 4, 2013 Case Laws Customs

Benefit of Exemption Notification – import of stainless steel melting scrap - when there were Notifications in force simultaneously then that Notification which was......
September 4, 2013 Case Laws Customs

Whether the goods imported by the assesses and declared as raw/rough marble blocks, claiming duty free clearance against DEEC licence were actually rough Marbles or the.....
September 4, 2013 Case Laws Customs

Demand of differential duty - Once the assesse had admitted to under-valuation and mis-declaration of goods and also discharged the duty liability willingly - he cannot.....
September 4, 2013 Case Laws Customs

Rejection of Transaction value - Undervaluation - Appellants had imported the concentrate Scotch whisky for dilution and sale and not for blending - the explanation......
September 4, 2013 Case Laws VAT and Sales Tax

Penalty Proceedings u/s 4-B(5) of the Trade Tax Act, 1948 - The penalty may not be imposed merely because there was a technical or venial breach and not deliberately......
September 4, 2013 Case Laws Companies Law

Exclusive Right over Trademark - no one can claim exclusive right for the word 'IMPERIAL' since the word 'IMPERIAL' was only a common word - the petitioner had also......
September 4, 2013 Case Laws Central Excise

MODVAT / Cenvat Credit – Capital Goods - Manufacturer versus trader - The appellant had only acted as a trader or as an exporter in relation to the machinery purchased....
September 4, 2013 Case Laws Central Excise

Cenvat credit - Input services - Nexus with Business / manufacturing activity - Where the expenditure is incurred by the company in its books of accounts there is a......
September 4, 2013 Case Laws Central Excise

Penalty u/s 11AC – Reversal of credit before issuance of SCN - he Modvat credit irregularly availed was reversed prior to the show cause notice, does not afford a good......
September 4, 2013 Case Laws Central Excise

Entitlement of MODVAT Credit - Capital Goods - ownership - Credit availed by the Job Worker - there was no justification in the Department taking a diametrically......
September 4, 2013 Case Laws Central Excise

MODVAT credit - CVD paid through DEPB - Notification No.34/97 - In the background of DEPB Scheme and the purpose of MODVAT Scheme, we hold that availing of credit is as.....
September 4, 2013 Case Laws Central Excise

CENVAT Credit - Separate Accounts - Prima facie it was impossible for the Appellants to maintain separate account and inventory of Zinc Skimming used for manufacture of.....
September 4, 2013 Case Laws Income Tax

Undisclosed income u/s 68 - Genuineness of Gift - Tribunal erred in law in dismissing the appeal only on the ground that since the 3rd Member had agreed with the......
September 4, 2013 Case Laws Income Tax

Deduction u/s 80IB - Duty drawback refund - Nexus with profit - Everything hinges on the findings about the degree of nexus between duty drawback receipts and the......
September 4, 2013 Case Laws Income Tax

Exemption u/s 11 - violation of section 11(1) and 11(1)(b) - Merely advertising the fact that facility of hostel, seminar halls, auditorium etc. can be used by......
September 4, 2013 Case Laws Income Tax

Disallowance u/s 40A(3) r.w.r 6DD - Cash payment - as per the amended provisions, the said provisions shall apply only if the aggregate amount of payments made to single....
September 4, 2013 Case Laws Income Tax

TDS on freight - who is liable for TDS supplier of buyer (Assessee) of the goods - If the supplier takes the responsibility to deliver the goods to the doorsteps of the.....
September 4, 2013 Case Laws Income Tax

Disallowance of depreciation - assessee had claimed 100 percent depreciation as the project was completely abandoned later in the year 1999. Since the machinery was......
September 4, 2013 Case Laws Income Tax

Deduction u/s 54F - Exemption from capital gain - merely because the property acquired is in a foreign country, exemption cannot be denied if all other conditions are satisfied - AT
September 4, 2013 Case Laws Income Tax

The entire personal scale business had been sold as a going concern for a lump sum amount, it was a case of a slump sale as defined in section 2(42C) and the profit......
September 4, 2013 Case Laws Income Tax

Rejection of books of accounts - The fact that the assessee has sold its products to its sister-concerns at a price lesser would not be a sufficient ground to come to a.....
September 4, 2013 Case Laws Income Tax

Sales promotion expenses - Whether bogus or Genuine - if the sellers are not filing their sales tax return, parties dealing with such person cannot be questioned or held....
September 4, 2013 Case Laws Income Tax

Expenditure incurred on renovation of showrooms on rented premises - Revenue or capital expenditure - - assessee would continue to be the owner of these equipments,......
September 3, 2013 Case Laws Central Excise

Duty on insurance claim - The appellants have already paid duty on the clearance of damaged goods at the value on which they were sold - as such there is no......
September 3, 2013 Case Laws Central Excise

Area based exemption - NTF no.49/2003 and 50/2003 - delay in filing of declaration - such procedural lapse would not result in denial of the benefit of notifications......
September 3, 2013 Case Laws Central Excise

Valuation - inclusion of Freight charges - There is no reason to deny the expenses incurred for return journey of those vehicles which are specially designed and which.....
September 3, 2013 Case Laws Central Excise

SSI Exemption under Notification No.8/2003 - Brand Name - There can be more than one owner of the brand name - prima facie case is in favor of assessee - stay granted. - AT
September 3, 2013 Case Laws Service Tax

Data already collected by the bank in their various branches are electronically processed by the appellant - Computerized data processing is specifically excluded from......
September 3, 2013 Case Laws Service Tax

Valuation of taxable services - inclusion of reimbursement of expenses in the gross value - Reimbursements whether taxable or not – prima facie case is in favor of assessee - AT
September 3, 2013 Case Laws Service Tax

Small service provider - exemption upto 10 lakhs - Renting out of immovable joint property – Exemption to each owner or jointly - prima facie each owner is eligible for exemption - AT
September 3, 2013 Case Laws Customs

Amendment of bill of entry – refund of excess duty - There was a genuine error committed by the assessee in not filing the freight bill at the time of filing of the Bill....
September 3, 2013 Case Laws Customs

Whether reversal of credit would amount to non availment of credit - it is difficult to accept the contention that reversal of credit amounts to non-availment of credit,....
September 3, 2013 Case Laws Customs

Duty Demand u/s 28 raised after 14 years – the show cause notice demanding duty was hopelessly time-barred and consequently the confirmation of duty demand along with......
September 3, 2013 Case Laws Income Tax

Sale of land after converting it into plots - since sale of plot was a solitary transaction and was completed within a short period, therefore, surplus resulting from......
September 3, 2013 Case Laws Income Tax

Non Deduction of TDS on Mark up of 21% over basic Salary - secondment of employees - Reimbursement salary and other expenses to company held in Singapore - disallowance.....
September 3, 2013 Case Laws Income Tax

Notice u/s 148 - Sanction of appropriate authority - Violation u/s 151(2) - Scope of Section 292BB - Benamidar - Benami Business in the name of other - AO failed to......
September 3, 2013 Case Laws Income Tax

Transfer of capital or transfer of business - Sale of equity shares of the private limited company - applicability of provisions of section 28(va) - transfer of......
September 3, 2013 Case Laws Income Tax

Deemed dividend - Before AO, the assessee claimed that Shri S.J. Marshall (SJM), the father of the assessee had instructed the company to gift a sum to his son (the......
September 3, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(i) - withholding tax - taxability of commission income in India - As the agent did not have any permanent establishment in India no part of the......
September 3, 2013 Case Laws Income Tax

No penalty or interest can be imposed for non-fulfillment of an act which a Notified Party is prevented from doing by reason of the Special Court Act. - Assessee cannot.....
September 3, 2013 Case Laws Income Tax

Diversion of income by overriding title - The assessee may be trustee of that fund but it cannot apply the fund as per his own will. The interest, if any, earned on this....
September 3, 2013 Case Laws Income Tax

Agricultural land or capital asset - Even if we accept the contention of the Revenue that no agricultural production was done by the assessee on this land, this mere......
September 3, 2013 Case Laws VAT and Sales Tax

Entry Tax - rebate to the extent of the amount of tax on the payment of Trade Tax - Notification dated 28.4.2005, cannot be interpreted in the manner that where the rate....
September 3, 2013 Case Laws Companies Law

Rehabilitation scheme - the liability towards payment of excise duty had been duly discharged as per the demand notice and the company was not liable for payment of......
September 3, 2013 Case Laws Income Tax

Binding nature of the Circular which is contrary to the statutory provisions of the Act - the circular has a binding force upon the revenue and they cannot contend to......
September 2, 2013 Case Laws VAT and Sales Tax

Deferral of Sales Tax - The eligibility certificate once granted cannot be reviewed by this court under any circumstances as it is only the beneficial scheme for......
September 2, 2013 Case Laws Service Tax

Maintenance and repairs of Railway sidings - For the levy of Service Tax it was immaterial whether the service provider was a Government undertaking or not and the levy....
September 2, 2013 Case Laws Service Tax

Refund Claim on Input Service - Accumulated input service credit, not pertaining to goods exported during the quarter for which claims were made can be refunded as there....

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