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Highlights / Annotations / Catch Notes For September of 2013

Home Highlights September September 2013 Year 2013

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Showing 601 to 621 of 621 Records

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September 2, 2013 Case Laws Customs

If the DEPB scrip had been validly issued by the DGFT, but being obtained by fraud/mis-declaration on the part of the exporter - subsequently cancelled - duty can not be....
September 2, 2013 Case Laws Customs

Import of Betel nuts - rejection of declared values and for enhancement of the values – Confiscation of goods – There was a clear violation of principles of natural......
September 2, 2013 Case Laws Customs

Import of Second hand goods without licence - Confiscation of goods – Redemption fine – Commissioner (Appeals) reduced the redemption fine/penalty - order of......
September 2, 2013 Case Laws Customs

100% EOU - debonding - duty on capital goods - No permission has been obtained by the assesse from the Development Commissioner and the Development Commissioner had also....
September 2, 2013 Case Laws Central Excise

Manufacture - marble slabs and marble tiles - cutting of marble blocks into marble slabs - activity of polishing and ultimate conversion of blocks into polished tiles......
September 2, 2013 Case Laws Central Excise

MODVAT / Cenvat Credit - Whether the mistake committed by the assessees in not reflecting the quantum of credit in RG-23A Part II register would disentitle them from the....
September 2, 2013 Case Laws Central Excise

Manufacture - Classification - tobacco products - production of retail packs pouches amounts to manufacture - classifiable as other manufactured tobacco, particularly......
September 2, 2013 Case Laws Central Excise

Valuation - The inclusion of product development charges in the conversion charges for the job-worked medicaments, regardless of the fact that only some of the......
September 2, 2013 Case Laws Income Tax

Appeal before ITAT - the term assessee aggrieved used in section 253(1) being a person competent to file an appeal before the Tribunal is the person who is an aggrieved.....
September 2, 2013 Case Laws Income Tax

Disallowance of warranty provision - It is not known whether the increase in sales was result of selling of computers or other items - scientific data is not available -....
September 2, 2013 Case Laws Income Tax

At what stage a business can be said to be set up - the assessee has not made any purchase or rented any shop premises from where sale could took place or for that......
September 2, 2013 Case Laws Income Tax

Optionally Fully Convertible Debentures (OFCDs), whether a security or a loan & deposit – when the OFCDs do not fall under and cannot be equated with receipt of 'loan'......
September 2, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) – Gift received from the foreign friends - It may be true that the assessee may not remember the full addresses but atleast he should have known......
September 2, 2013 Case Laws Income Tax

Applicability of section 68 or u/s 41(1) – the amounts in question were outstanding for the last three years - there is no infirmity in the stand taken by the creditors....
September 2, 2013 Case Laws Income Tax

Addition u/s 69B - Nature of transaction - Onus to prove - Reference to valuation officer u/s 142A(1) - the provisions of Section 142A(1) of the Act are merely machinery....
September 2, 2013 Case Laws Income Tax

Bed debts - advances given for development of website - when the website did not materialize, the amounts advanced to the companies who were engaged to develop the......
September 2, 2013 Case Laws Income Tax

TP - Non compete fees - Estimation of income - assessee had signed non compete agreement - no justification for non payment of non compete fees to the assessee -......
September 2, 2013 Case Laws Income Tax

Income on account of slot chartering - u/s 44B - AO has erred in not considering the receipts of the four ships only because details were not provided for, that itself......
September 2, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - voluntary surrender of income - There is no reference to any investigation or adverse material - The assessee’s offer is to be held as voluntary.....
September 2, 2013 Case Laws Income Tax

Notice of demand u/s 156 - Period of statutory period for deposit of demand reduced from 30 days to 7 days - it cannot be said that non-meeting of the budgetary deficit.....
September 2, 2013 Case Laws Income Tax

Whether assessee was liable to deduction u/s 36(1)(iii), on account of interest accrued in respect of capital converted into loan - Held No - Payment of a liability is......

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