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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1 to 50 of 5273 Records

12 3 4 5........ 106

December 31, 2013 Case Laws Central Excise HC

Goods Detained for Non-Payment of Duty u/r 8(3A); Cenvat Credit Not Allowed for Settlement.
December 31, 2013 Case Laws Central Excise AT

Cement Concrete Poles Not Subject to Duty if Destroyed Before Passing Quality Control Tests.
December 31, 2013 Case Laws Central Excise AT

Chyawanprash Awaletha Classified as Ayurvedic Medicaments Under Sub-Heading 3003.30 of the Central Excise Tariff Act, 1985.
December 31, 2013 Case Laws Central Excise AT

Penalty u/s 11AC of Central Excise Act Requires Specific Conditions for Non-Payment or Short-Payment of Duty.
December 31, 2013 Case Laws Central Excise AT

Court Rules Denial of Duty Credit Unlawful; Supplier's Duty Payment Decisions Can't Penalize Recipient.
December 31, 2013 Case Laws Central Excise AT

Debate on Correct Classification of Shunt: CETH 9030 vs. CETH 8533 for Central Excise Tax Purposes.
December 31, 2013 Case Laws Service Tax HC

Service Tax Valuation Includes Wages, Provident Fund, and Insurance Amounts Charged to Customers.
December 31, 2013 Case Laws Service Tax AT

Applicant Eligible for Exemption on Service Tax for Free Services During Warranty Under Notification No.12/03-ST.
December 31, 2013 Case Laws Service Tax AT

Canteen Building Construction Recognized as Input Service Pre-March 2011 u/r 2(1) of Cenvat Credit Rules 2004.
December 31, 2013 Case Laws Service Tax AT

Waiver of Penalties Granted for Delayed Service Tax Payment Due to Section 80 Invocation; HDFC Bank Involvement Cited.
December 31, 2013 Case Laws Income Tax HC

High Court Upholds Validity of Reopening Case Under Income Tax Act Sections 147 and 148(1.
December 31, 2013 Case Laws Income Tax HC

Interest on Interest from Loan Defaults Not Deductible u/s 24(1)(vi) of Income Tax Act for House Property.
December 31, 2013 Case Laws Income Tax HC

Drain Construction Cost Classified as Capital Expenditure Due to Enduring Benefit, Not Revenue Expenditure.
December 31, 2013 Case Laws Income Tax HC

Scientific Research Expenses Deductible for Businesses u/s 35(1)(iv) of Income Tax Act.
December 31, 2013 Case Laws Income Tax HC

Loan at 24% Interest to Family and Related Entity Deemed Profit Diversion.
December 31, 2013 Case Laws Income Tax AT

Assessing Officer Grants Relief on Book Profit Computation u/s 115JB(2)(vii) as Net Worth Exceeds Losses.
December 31, 2013 Case Laws Income Tax AT

Section 54F Exemption Allowed: Loan-Funded Property Purchases Qualify for Tax Benefits Under Income Tax Act.
December 31, 2013 Case Laws Income Tax AT

Unjustified Addition for Unexplained Investment: No Shares Bought, Only Advance Paid. Section 132(4) Statement Insufficient.
December 31, 2013 Case Laws Income Tax AT

Providing Facilities for Arts like Dance and Music Deemed Charitable Under "General Public Utility" Classification.
December 31, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Industries Established Pre-July 2000 Aren't Eligible for SIPI Act 2000 Benefits Under 1996 Policy.
December 31, 2013 Case Laws VAT and Sales Tax HC

Sales Tax Not Applicable: Printed Materials Not Classified as Deemed Sale for Turnover Assessment Purposes.
December 30, 2013 Case Laws Central Excise AT

R-Core Transformers Denied SSI Exemption Due to SEL Logo and Collaboration Sticker Indicating Manufacture by Instruments & Electronics.
December 30, 2013 Case Laws Central Excise AT

Penalty for Issuing Fake Invoices u/r 25(1)(d) and Rule 26(1) of Central Excise Rules, 2002.
December 30, 2013 Case Laws Central Excise AT

Revenue's Objection to Transfer of CENVAT Credit Unjustified When Entitlement is Undisputed, Says Court.
December 30, 2013 Case Laws Service Tax AT

CENVAT Credit Eligibility: Debit Notes Accepted if They Contain All Required Invoice Elements.
December 30, 2013 Case Laws Service Tax AT

Advance Tax Payment Made in December 2008 for April 2009 Obligation; Adjustment Permitted, Not Overpayment.
December 30, 2013 Case Laws Service Tax AT

ISDs were not obligated to proportionately distribute service tax according to rules at the relevant time.
December 30, 2013 Case Laws Service Tax AT

Court Examines Valuation of Business Support Services for Vehicle Parking Fees, No Malicious Intent Found by Appellant.
December 30, 2013 Case Laws Service Tax AT

Rebate Claim for Software Export Rejected Due to Filing Error; Case Remanded for Further Review Under Notification No. 12/2005-S.T.
December 30, 2013 Case Laws Service Tax AT

No penalty for service tax paid before show cause notice due to lack of qualified staff as mitigating factor.
December 30, 2013 Case Laws Income Tax HC

Assessing Officers Must Clearly Communicate Interest Charges to Taxpayers for Transparency and Fairness.
December 30, 2013 Case Laws Income Tax HC

Court Removes Additions Due to Discrepancy in Stock Value Between Bank Statement and Company Records.
December 30, 2013 Case Laws Income Tax AT

Assessing Officer Lacks Evidence on Share Application Money Source; No Income Addition Made.
December 30, 2013 Case Laws Income Tax AT

Jewelry Investment Explained: Social and Financial Status of Donor and Recipient Justify Gifts' Value and Quantity.
December 30, 2013 Case Laws Income Tax AT

Assessing Officer Wrong to Use Market Rent Over Municipal Ratable Value for Annual Letting Value Calculation.
December 30, 2013 Case Laws Income Tax AT

Taxpayer Admissions Not Sole Basis for Income Classification in Assessments, Says Court.
December 30, 2013 Case Laws Income Tax AT

CIT Cannot Revise Order u/s 263 if Revenue Consistently Accepted Issue; Must Be Erroneous and Prejudicial.
December 30, 2013 Case Laws Income Tax AT

Bond Issue Costs Classified as Revenue Expenditure, Not Capital, for Tax Purposes Under Income Tax Rules.
December 30, 2013 Case Laws Income Tax AT

Land Sale as Long-Term Gain, Superstructure as Short-Term; Taxpayer Gets Exemption u/ss 54, 54F of IT Act.
December 30, 2013 Case Laws Income Tax AT

Additional Depreciation u/s 32(1)(iia) Not Allowed for Non-New Machinery Per Income Tax Act.
December 30, 2013 Case Laws Income Tax AT

Assessing Officer's Error: Missed Notice u/s 153C, Incorrect Assessment Process Ignoring Section 153A of Income Tax Act.
December 30, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Labels Lack Commercial Value, Exempt from Sales Tax Due to Work and Labor Nature.
December 28, 2013 Case Laws Central Excise AT

In-situ chemical preparations for photography not marketable under CETH 3707 of Central Excise Tariff.
December 28, 2013 Case Laws Central Excise AT

Amortized Cost of Dies and Design Fees Must Be Included in Assessable Value for Excisable Goods Manufacturing.
December 28, 2013 Case Laws Service Tax AT

Refund Claims Wrongly Denied Under Notification No.41/2007; Rejection Grounds Deemed Invalid and Set Aside.
December 28, 2013 Case Laws Service Tax AT

Applicant Eligible for Service Tax Exemption on Free Warranty Service per Notification No. 12/03-ST Dated June 20, 2003.
December 28, 2013 Case Laws Service Tax AT

Appellant's Penalty u/ss 76 and 78 Should Be Waived After Section 77 Penalty Was Waived by Authority.
December 28, 2013 Case Laws Service Tax AT

Court Rules Appellant Not a Management Consultant, Exempt from Service Tax on Lubricating Oil Sales Assistance.
December 28, 2013 Case Laws Customs AT

Executing a Bond Doesn't Remove Customs' Authority to Impose Redemption Fines on Released Goods.
December 28, 2013 Case Laws Customs AT

1234-Day Delay in Customs Case Not Excused; Emphasizes Vigilance Over Indolence in Legal Proceedings.

12 3 4 5........ 106

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