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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1001 to 1050 of 5273 Records

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November 7, 2013 Case Laws Income Tax

Depreciation on paintings which were part of furniture and fixtures - either hung in the office or given to the producer for the original shoots, or used in various......
November 7, 2013 Case Laws Income Tax

Addition of Explanation to sub-section (2) to Section 9 through Finance Act, 2010 with retrospective effect from 1.6.1976 will therefore have no effect on taxability of.....
November 7, 2013 Case Laws Income Tax

Royalties and fees for included services - whether the bio-equivalence study is a research activity - applicant having no PE in India, such income would not be taxable......
November 7, 2013 Case Laws Income Tax

Taxability of the income in the hands of AOP (joint lessees) or in the hands of company formed with the sole purpose of management of the said piece of plots on behalf......
November 6, 2013 Case Laws Service Tax

Attachment of bank account - The order for releasing the attachment of bank accounts will come into operation upon deposit of Rs.8.00 lacs and filing an undertaking with....
November 6, 2013 Case Laws Service Tax

Hire purchase contract - The rate of service tax, prevailing on the date on which contract is entered into will be applicable and not the higher rates made effective the....
November 6, 2013 Case Laws Service Tax

Merely because a part of the salary of global employee was paid in their home country through the holding/foreign company, it cannot be said that the foreign/holding......
November 6, 2013 Case Laws Service Tax

Business Auxiliary Service u/s 65(19) of the Finance Act, 1994 - bottlers agreement - Consideration received from US corporate entity – Promotion of product by......
November 6, 2013 Case Laws Service Tax

Benefit of Notification No. 39/97 – Rent-a-cab operator service – The appellants are giving only cabs – thus the appellants are not covered under the scope of tour operator service - AT
November 6, 2013 Case Laws Central Excise

Transfer of cenvat credit – Amalgamation of Companies – there was no question of transfer of any Cenvat credit balance lying in the Cenvat credit - stay granted - AT
November 6, 2013 Case Laws Customs

Transfer of Appeal - The President of the Appellate Tribunal (CESTAT) has no jurisdiction to transfer the matter from the permanent Bench at Mumbai to a Bench at Chennai....
November 6, 2013 Case Laws Income Tax

TDS u/s 195 - IPI had no permanent establishment in India and the assessee is not an agent of IPI. The assessee is only a member of IPI and by giving advertisement......
November 6, 2013 Case Laws Income Tax

TDS u/s 195 – IPI had no permanent establishment in India and the assessee is not an agent of IPI. The assessee is only a member of IPI and by giving advertisement......
November 6, 2013 Case Laws Income Tax

Legal question can be raised at the stage of the appeal and such a question need not be raised as a ground. It can be argued by a counsel at the time of hearing. When......
November 6, 2013 Case Laws Income Tax

Disallowance u/s 40A(3) being paid in Cash - disallowance of payment of Rs. 13,69,540/- (5% of total payment) by the AO is not justified in the facts and circumstances......
November 6, 2013 Case Laws Income Tax

Nature of income on sale of flat – Exemption u/s 54 claimed - income is in the nature of business, therefore, the deduction u/s 54 not applicable - AT
November 6, 2013 Case Laws Income Tax

Deduction u/s 80IB - business of clinical research of pharma products – whether the activity could not be termed as research and development - eligibility criteria laid.....
November 6, 2013 Case Laws Income Tax

Deduction u/s 10AA - manufacturing/production and export of handicraft - unit setup in SEZ - disallowance on the ground of goods traded and not manufactured by it as......
November 6, 2013 Case Laws Income Tax

Claim for deduction of security deposit with government, written off - bad debts - One cannot accept that the Government has failed to refund any sum legitimately......
November 6, 2013 Case Laws Income Tax

Since the disclosure made during the survey is on account of business income, the same cannot be excluded for applying section 40(b) to compute allowable deduction in......
November 6, 2013 Case Laws Income Tax

Estimation of extra consumption by the Company - suppression of production and sale - There being no mistake in the order of the CIT(A), on this issue and his estimate.....
November 6, 2013 Case Laws Income Tax

Addition made in the earlier years will be available for investment in the current year. The department has not produced any proof regarding utilisation of that amount......
November 6, 2013 Case Laws Income Tax

Writing off of scrips of shares held by him as stock – Business loss - the assessee discharged the primary onus and it is for the revenue to rebut the same - claim allowed - AT
November 6, 2013 Case Laws Income Tax

Addition on account of section 68 - Unexplained sundry creditors - adoption of 1% Net profit on the turnover for various assessment years will be reasonable and will......
November 5, 2013 Case Laws Central Excise

The order passed by the CESTAT in terms of Section 35F of the Central Excise Act, 1944 or Section 129-E of the Customs Act, 1962 is appealable in terms of Section 35G of....
November 5, 2013 Case Laws Central Excise

Reversal of CENVAT Credit – the procedure adopted by the appellant is also in accordance with law since during the relevant time if the inputs are cleared as such, the.....
November 5, 2013 Case Laws Central Excise

Cenvat credit availed by the appellant on the dated expired goods is in violation of the provisions of Central Excise Rules, 2002 - prima facie case is against the......
November 5, 2013 Case Laws Central Excise

Adjustment of excess duty paid with short payment of duty in case of stock transfer - Prima facie, there is no reason why the excess duty paid should not be adjusted for....
November 5, 2013 Case Laws Central Excise

SSI Exemption – Cenvat Credit of duty on Inputs lying in stock -When the Appellants case is covered by the provisions of Rule 11(2) of CENVAT Credit Rules, and the......
November 5, 2013 Case Laws Service Tax

Wrong Utilization of Cenvat credit – On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their......
November 5, 2013 Case Laws Service Tax

Transfer of technical know-how – Royalty - Commissioner is right in coming to the conclusion that the services rendered does not merit classification under Consulting......
November 5, 2013 Case Laws Service Tax

C & F Agent versus as a Del Credere Agent – since the respondent-assessee was not a C&F Agent for IPCL as it was a Del Credere Agent the respondent-assessee is not......
November 5, 2013 Case Laws Service Tax

Penalty u/s 78 - Commercial training or Coaching services - the law was amended retrospectively to validate the levy of service tax on coaching and training services......
November 5, 2013 Case Laws Service Tax

Valuation - inclusion of cost of material in the value of repair and maintenance services provided during warranty period - VAT was being paid on material - notification....
November 5, 2013 Case Laws Service Tax

Refund claim - If the Board is of the view that Section 66A, is not a charging Section by itself and the charging Section remains 66, in our view, taking a holistic......
November 5, 2013 Case Laws Service Tax

Adjustment of service tax paid paid in excess - self adjustment - the adjustment is not in respect of services which are not provided rather it is by way of discounts......
November 5, 2013 Case Laws Customs

Valuation of goods i.e. Brass/Zinc hardware imported by the appellant from China - appellant submitted that in Tanya Industries [2013 (11) TMI 246 - CESTAT NEW DELHI],......
November 5, 2013 Case Laws Customs

Duty demand - Mis-declaration of MRP on bulbs imported - - Instead of explaining the position of the fraudulent stickers recovered during the course of investigation the....
November 5, 2013 Case Laws Customs

Warehousing - Applicability of Circular No. 128/95-Cus. - Applicability to private sector warehouses or public sector warehouse - In view of the clear distinction......
November 5, 2013 Case Laws Customs

Classification of goods - Function of the Debranner milling machine is beyond the scope of CTH 843710.00 and therefore it would be rightly classifiable under CTH 8437 80....
November 5, 2013 Case Laws Customs

Import of human hair - Notification No.32/97-Cus. - notification clearly defines the term “goods“ to mean that raw materials etc. as are directly related to the export......
November 5, 2013 Case Laws Income Tax

Addition on account of share deduction money - money was retained for the purpose of issuing share of the Society to such growers - not an income - not taxable - AT
November 5, 2013 Case Laws Income Tax

Deemed dividend - section 2(22)(e) - deemed shareholder - None of the conditions for invoking the provisions of section 2(22)(e) of the Act were present in the instant......
November 5, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - CIT upheld penalty - the onus of proving and disproving keeps on shifting as the proceedings are advanced. - AT
November 5, 2013 Case Laws Income Tax

Rejection of Books of accounts - Simply because the volume of expenses have increased during the year vis-à-vis earlier year that cannot be a ground for rejecting the......
November 5, 2013 Case Laws Income Tax

Tax on salary - Salary received and taxed in U.K. - The income from salary received in India for employment exercised in UK is to be clubbed there and has been done by......
November 5, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Merely because the assessee claimed set off of the loss carried forward would not mean that there was concealment of income as alleged or such......
November 5, 2013 Case Laws Income Tax

TDS u/s 192 - Non deduction of TDS on uniform allowance and conveyance maintenance reimbursement expenditure (hereinafter referred to as “the CMRE“) - Non deduction of......
November 5, 2013 Case Laws Income Tax

Opening of assessment u/s 153C - no documents belonging to the assessee were found and, therefore, no assessment under sec. 153C of the Act can be framed in their cases - AT
November 5, 2013 Case Laws Income Tax

Expenditure of ESOP - Expenditure in question was wholly and exclusively for the purpose of the business of the assessee and had to be allowed as deduction as a revenue....

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F: Labour Cess applicable on cost of construction without GSt or gross cost

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F: interest lability on ITC when payment to supplier is made after 180 days

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F: Stock damaged in recent floods

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A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number