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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 101 to 150 of 5273 Records

1 234 5 6 7........ 106

December 24, 2013 Case Laws Income Tax

Sub-section (5) of section 184 is exception to Rule and would clearly disentitle the assessee for claiming deduction by way of salary and remuneration etc. in case the......
December 24, 2013 Case Laws Income Tax

Applicability of section 248 – Appeal by person denying liability to deduct tax in certain cases - There is no fault with CIT(Appeals) entertaining such appeal of the assessee - AT
December 24, 2013 Case Laws Income Tax

The commission has been paid to non-resident outside India for services rendered outside India - where the non-resident agent operates outside India, no part of his......
December 24, 2013 Case Laws VAT and Sales Tax

Inter-state sales of diesel generator - necessarily a person who had procured the orders for the Pondicherry seller for the buyers in Kerala would not become a purchaser....
December 23, 2013 Case Laws Service Tax

As a Public Sector Undertaking under the direct control of one of a Ministry of Govt of India, they cannot be accused of any intention to evade payment of service tax by....
December 23, 2013 Case Laws Central Excise

Availment of CENVAT Credit - Duty paid on the common inputs - as the appellants, have not followed the provisions of Rule 6(3A) of CENVAT Credit Rules, 2004, thus, needs....
December 23, 2013 Case Laws Income Tax

Gift received – definition of 'relative' as provided under Explanation to section 56(2)(v) - The amount received by the assessee from mother's sister's son does not......
December 23, 2013 Case Laws Income Tax

Taxability under DTAA – The income from offshore services, although chargeable u/s 9(1)(vii) but exempt under the DTAA, cannot be charged to tax in the light of section 90(2) - AT
December 23, 2013 Case Laws Income Tax

The charitable trust will not lose its exemption u/s 11, if it passes some money to another charitable trust, for utilisation by the donee trust towards its charitable......
December 23, 2013 Case Laws Income Tax

The assessee has utilized more than 85% of its income for achieving the objects of the Society. Even if addition was made for non-deduction of TDS, the same cannot be......
December 23, 2013 Case Laws Income Tax

The source of the said huge cash deposits were not explained by the assessee by a single document, evidence or by any convincing reasons - The addition of entire gross......
December 23, 2013 Case Laws Income Tax

Mere fact that the land in question was agricultural land cannot be a ground to claim for exemption under section 2(14) of the Act as the land is situated within the......
December 23, 2013 Case Laws Income Tax

Staff training expenses – Capital or revenue - The training expenses incurred for training of staff members for employing them in the business of the appellant is revenue in nature - AT
December 23, 2013 Case Laws Income Tax

Approval under section 80G – As the mother body, Club of Masons, is not surrendering its status of mutuality, it is not possible to treat the assessee-trust as an......
December 23, 2013 Case Laws Income Tax

Depreciation on windmills at higher rate – Even if option is not exercised within the stipulated time as per second proviso to rule 5(1A), the same cannot have a serious....
December 21, 2013 Case Laws Central Excise

Freight charges incurred to be added in the assessable value or not - Merely because the same were shown as ‘handling charges’ in the ledger, is no ground to deny the......
December 21, 2013 Case Laws Central Excise

Adjudication has not brought out the nexus how recovery from the gift items was an additional consideration flown to the appellant and such value of consideration was......
December 21, 2013 Case Laws Central Excise

Demand on control samples of purified water - In the absence of any corroborative evidence of removal of these samples from the factory, the demand of duty on such......
December 21, 2013 Case Laws Service Tax

Denial of CENVAT Credit - Outward transportation of the goods - CESTAT granted Credit - order of tribunal reversed - decided against the assessee - HC
December 21, 2013 Case Laws Service Tax

Whether the activity of providing services in relation to outbound tours, i.e. tours in locations outside the territory of India, including the operation of tours and......
December 21, 2013 Case Laws Service Tax

Whether a clarification letter issued by the Board constitute an order u/s 37B - Held No - demand set aside - AT
December 21, 2013 Case Laws Service Tax

After issue of the clarification 37-B Order, it was the duty of appellant to pay the tax for the past period (at least normal period) or challenge the order. This itself....
December 21, 2013 Case Laws Service Tax

Even though the agreement is termed as Franchise Agreement, it is essential an agreement relating to letting out immoveable property for running outlet of Café Coffee......
December 21, 2013 Case Laws Service Tax

Telecommunication service - Section 66A is only for the purpose of casting the responsibility to pay tax. Firstly the service should be taxable as per provisions of......
December 21, 2013 Case Laws Customs

Benefit of Notification No. 53/97-Cus. - substantive condition of the exemption notification has been fulfilled by the appellant and just because of some delay in......
December 21, 2013 Case Laws Income Tax

Depreciation on tenancy rights - The tenancy right cannot be treated as an intangible asset, there is no question of allowing depreciation on it - AT
December 21, 2013 Case Laws Income Tax

Any interest paid on the capital borrowed for the purpose of business or profession has to be allowed as deduction u/s 36(1)(iii) - Provisions of section 37(1) are not......
December 21, 2013 Case Laws Income Tax

Disallowance u/s 14A – The income of the assessee from the business of operating ships having been computed in accordance with the provisions of Chapter XII-G - No......
December 21, 2013 Case Laws Income Tax

Exemption u/s. 11 – whether Trust itself is not lawful Trust - There is no material change justifying the revenue to take a different view of the matter - The denial of.....
December 21, 2013 Case Laws Income Tax

Doctrine of mutuality was applicable upon surplus amount received from members but the amount of interest earned by the assessee from the banks would not fall within the....
December 20, 2013 Case Laws Central Excise

Cenvat credit - fire in the factory - original documents for taking Cenvat Credit were never available with them and cenvat credit cannot be taken on the strength of......
December 20, 2013 Case Laws Central Excise

Excess goods not clandestine removal – non accountal of the goods, which are not meant for clandestine removal would not attract penal provisions, inasmuch as mens rea......
December 20, 2013 Case Laws Central Excise

Cenvat Credit - When common inputs are used in the manufacture of dutiable and exempted products, the liability to pay the amount of 8% as it was applicable at the......
December 20, 2013 Case Laws Central Excise

Eligibility for cenvat credit - Sweet on paste used to reduce the abrasion of machinery – the SOP has to be treated as an input and hence would be eligible for Cenvat credit - AT
December 20, 2013 Case Laws Service Tax

Demand on the ground that the additional amount collected by the appellants (stock-broker) from their clients as “transaction charge” is part of service charges - stay granted - AT
December 20, 2013 Case Laws Service Tax

Banking and other financial services u/s 65(125) (zm) of Finance Act – Scope of the term Financial Lease - the expression “any other body corporate“ in the definition of....
December 20, 2013 Case Laws Service Tax

Demand of service tax - transportation of baggage is not an individual or a separate service, but it is a part of transportation of passengers' service by air - stay granted - AT
December 20, 2013 Case Laws Service Tax

Whether the applicant is eligible for abatement of 67% in providing finishing thermal and acoustic insulation in buildings, with the use of mineral woods/gypsum slab in.....
December 20, 2013 Case Laws Income Tax

LTCG – Assessee contended that since all the MOU were cancelled and the sale consideration kept in the Escrow account had been appropriated by DRDL, therefore no......
December 20, 2013 Case Laws Income Tax

Validity of assessment u/s 147 - If the AO treats the return filed belatedly to be a non est return then certainly the Assessing Officer could not have proceeded for......
December 20, 2013 Case Laws Income Tax

AO cannot deny the sources simply by saying that there is a gap of more than one month in the withdrawal of cash from one bank and deposit in another is not sufficient......
December 20, 2013 Case Laws Income Tax

Share premium - additions u/s 68 - non-est company or a zero balance company - Revenue cannot question the charging of such of huge premium without any bar from any......
December 20, 2013 Case Laws Income Tax

Because some profit has been earned by an assessee trust registration u/s. 12AA cannot be denied so long as provisions of sections 11, 12 and 12AA are complied with - AT
December 20, 2013 Case Laws Income Tax

Stamp duty valuation - The provisions of section 50C are applicable only in respect of capital asset, being land or building or both and there is no reference that the......
December 20, 2013 Case Laws Income Tax

Exemption u/s 54 - determination of cost of acquisition of new house property - Legal fees toward purchase of the new asset - Civil work expenses - Transfer charges......
December 20, 2013 Case Laws Income Tax

Retainership fess - no relationship of an employer & employee - The fees received by assessee did not fall under the category of “Salary” but required to be taxed as......
December 20, 2013 Case Laws Income Tax

Demand u/s 68 read with Section 41(1) - Trading liability - genuineness of the entities against whom trading liabilities have been shown - additions deleted - AT
December 20, 2013 Case Laws Income Tax

Commission expenses – The assessee is an authorized dealer of vehicles, buses and others equipments - Merely having friends and relatives, adverse inference cannot be drawn - AT
December 20, 2013 Case Laws Income Tax

Accelerated depreciation - installation of plant and machinery - mproved design of tractors - improvements made thereon based on their own in house R&D efforts -......
December 20, 2013 Case Laws VAT and Sales Tax

Interest on refund u/s 38(2) of the Gujarat Value Added Tax Act, 2003 – on plain reading of subsection (2) of Section 38 “order” includes provisional assessment order/......

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