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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

Goods detained because of non-payment of duty - Rule 8(3A) is very specific when it provided that the entire duty should be paid without utilising the Cenvat credit -......
December 31, 2013 Case Laws Central Excise

Clandestine clearance of goods – quality control test in respect of cement concrete Poles, being a mandatory requirement before the goods produced could be considered as....
December 31, 2013 Case Laws Central Excise

Classification of Goods - Chyawanprash Awaletha to be classified under Chapter Sub- Heading No.3003.30 of CETA, 1985 as Ayurvedic medicaments OR under Chapter Heading......
December 31, 2013 Case Laws Central Excise

Penalty u/s 11AC - Section 11AC of Central Excise Act is not applicable to every case of non-payment or short-payment of duty - Conditions mentioned in Section 11AC......
December 31, 2013 Case Laws Central Excise

Wrong credit of duty paid on inputs - The denial of credit to the recipient of the materials on the ground that the supplier need not have paid the duty has been made......
December 31, 2013 Case Laws Central Excise

Classification of goods - Shunt to classified under chapter heading CETH 9030 or CETH 8533 - The very fact that copper wire is used the words “low resistance connected”.....
December 31, 2013 Case Laws Service Tax

Valuation of taxable service - value of taxable service includes gross amount chargeable to service tax and which also includes wages and the amount paid towards......
December 31, 2013 Case Laws Service Tax

Stay Application - Free service provided during the warranty period - there is sale of goods in this case and the benefit of exemption notification No.12/03-ST dt. 20.6....
December 31, 2013 Case Laws Service Tax

Construction service - Construction of canteen building covered under the definition of Input services under Rule 2(1) of Cenvat credit Rules 2004 OR Not - The......
December 31, 2013 Case Laws Service Tax

Penalty u/s 75A, 76 and 78 - Invokation of power u/s 80 - appellant was not able to claim the Service Tax amount from the HDFC Bank and consequently there was some......
December 31, 2013 Case Laws Income Tax

Validity of reassessment u/s 147 - Action of the AO in reopening the case under Section 147 of the Act as also of service of notice u/s 148(1) of the Act on the assessee....
December 31, 2013 Case Laws Income Tax

Income from house property - Deduction of interest u/s 24(1)(vi) - Interest paid on interest levied by the bank, because of non-payment of instalments of borrowed......
December 31, 2013 Case Laws Income Tax

Expense incurred upon construction of the drain for release of effluents have conferred benefit of an enduring nature upon the assessee - held as capital expenditure and....
December 31, 2013 Case Laws Income Tax

The expenditure in respect of the scientific research, even if it is capital in nature as it was incurred in relation to the business carried on by the assessee under......
December 31, 2013 Case Laws Income Tax

Loan taken at higher interest rate than bank rate - The payment of interest to the family members and sister concern at 24% was diversion of profits - HC
December 31, 2013 Case Laws Income Tax

Relief on account of Computation of book profit by AO u/s 115JB(2)(vii) - for the first time the net worth has exceeded the accumulated losses during the impugned......
December 31, 2013 Case Laws Income Tax

Allowance of the claim of exemption under Section 54F of the Act – the deduction under Section 54F is allowable even the funds were taken on loan - AT
December 31, 2013 Case Laws Income Tax

Addition on account of unexplained investment - If there no shares were purchased and assessee has paid only 2.50 Lakh in advance then ofcourse, addition should not have....
December 31, 2013 Case Laws Income Tax

Object of “general public utility” – Activity of making available to other institution for the purpose of promoting dance, drama music etc. is in the nature of......
December 31, 2013 Case Laws VAT and Sales Tax

Three industries were established prior to 06.07.2000 and during the currency of 1996 Industrial Policy - commercial production may have been later and during the......
December 31, 2013 Case Laws VAT and Sales Tax

Liability to Sales tax - supply of printed materials - he dominant intention was not for sale of labels. Hence, the transaction could not be treated as deemed sale for......
December 30, 2013 Case Laws Central Excise

SSI Exemption - Brand Name – The goods R-Core Transformers manufactured are having a sticker with description “manufactured by Instruments & Electronics, Bhopal in......
December 30, 2013 Case Laws Central Excise

Penalty - Bogus invoice issued without selling the goods – penalty would be attracted under Rule 25 (1) (d) as well as Rule 26(1) of the Central Excise Rules, 2002 - AT
December 30, 2013 Case Laws Central Excise

Transfer of the unutilized and accumulated cenvat credit - The objection raised by Revenue on technical ground cannot be appreciated in the absence of any dispute of......
December 30, 2013 Case Laws Service Tax

Denial of Cenvat credit – CENVAT Credit can be availed on the basis of debit notes which contained all the ingredients as required under the invoices - AT
December 30, 2013 Case Laws Service Tax

The liability to pay the tax arose only in April 2009, but the payment was made in December 2008. Thus the payment made in December 2008, can only be an advance payment.....
December 30, 2013 Case Laws Service Tax

Input service distributor - (ISD) - Proportionate distribution of service tax was not required under the Rules as applicable at the material time - AT
December 30, 2013 Case Laws Service Tax

Valuation - Business support services - Collection of adda fees for parking vehicles - The matter at the most involves interpretation of legal provision and cannot be......
December 30, 2013 Case Laws Service Tax

Rejection of rebate claim - Notification No. 12/2005-S.T., dated 19-4-2005 - Input services used in development of software exported out of India - mistake in filing of.....
December 30, 2013 Case Laws Service Tax

Levy of penalty when service tax has been paid before issuance of show cause notice - lack of availability of qualified staff - no penalty - AT
December 30, 2013 Case Laws Income Tax

Levy of interest - Even if any provision of law is mandatory and provides for charging of tax or interest - Such charge by the assessing officer should be specific and......
December 30, 2013 Case Laws Income Tax

Difference in value of stock as per stock statement submitted to bank and stocks as per books - additions deleted - HC
December 30, 2013 Case Laws Income Tax

Share application money received - No evidence has been brought on record by the Assessing Officer to prove that the share application money emanated from the coffers of....
December 30, 2013 Case Laws Income Tax

Unexplained investment in jewellery - The quantum and the worth of the gifts also depend upon the social as well as financial status not only of the donor but of the......
December 30, 2013 Case Laws Income Tax

It is not warranted on the part of the AO to determine the income by taking the fair market rent of comparable properties let out in the localities by ignoring the......
December 30, 2013 Case Laws Income Tax

Issue regarding the relevant head of income - Admission by the assessee made during the survey cannot be the sole basis for taking a decision by the revenue authorities.....
December 30, 2013 Case Laws Income Tax

Revision by CIT u/s 263 - Erroneous and prejudicial to revenue order - CIT cannot under Sec.263 interfere on an issue which has been accepted by the Revenue for a......
December 30, 2013 Case Laws Income Tax

Bond issue expenses - Capital or revenue in nature - held as revenue expenditure - AT
December 30, 2013 Case Laws Income Tax

Capital gain - Sale consideration received towards the land should be assessed as long-term capital gain and the profits arising out of the superstructure is to be......
December 30, 2013 Case Laws Income Tax

Additional depreciation - Once it is not a new machinery or plant, allowance under Section 32(1)(iia) cannot be allowed - There is nothing in the statute which allows......
December 30, 2013 Case Laws Income Tax

The AO has grossly erred in not issuing notice u/s 153C and in not making asstt u/s 153C read with section 153A of the Act - The provisions of section 153C specifically.....
December 30, 2013 Case Laws VAT and Sales Tax

Printed materials (labels) supplied by the assessee have no commercial value in the sense that they cannot be marketed in the open market, the impugned transactions were....
December 28, 2013 Case Laws Central Excise

Classification of chemical preparations - chemical preparations for photographic uses - various chemical preparations produced by them in situ and captively consumed are....
December 28, 2013 Case Laws Central Excise

Undervaluation of goods – if the appellant has not included the amortized cost of dies or the cost of drawings and designs developed for the manufacture of excisable......
December 28, 2013 Case Laws Service Tax

Denial of refund claims - Notification No.41/2007 - The impugned order rejecting the refund claims on the ground that same should have been filed under previous......
December 28, 2013 Case Laws Service Tax

Stay Application - Free service provided during the warranty period - there is sale of goods in this case and the benefit of exemption notification No.12/03-ST dt.......
December 28, 2013 Case Laws Service Tax

Even it would not be proper to penalize the appellant under Sections 76 and 78, when the first appellate authority waived the penalty under Section 77 itself - AT
December 28, 2013 Case Laws Service Tax

Management consultancy - Licence for manufacture of lubricating oil and providing assistance for making sale - In absence of existence of management consultant there is.....
December 28, 2013 Case Laws Customs

Mere fact that the goods were released on the bond being executed, would not take away the power of the customs authorities to levy redemption fine - AT
December 28, 2013 Case Laws Customs

Condonation of delay - Delay of 1234 days - Non delivery of order - While a vigilant only gets leniency for condonation of delay, an indolent fails to get such consideration - AT

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

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