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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1101 to 1150 of 5273 Records

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November 4, 2013 Case Laws Income Tax

Scope of the term Current Repairs - Disallowance of the cost of chamber assembly – Replacing compressor in the air-condition machine and picture tube in the television......
November 4, 2013 Case Laws Income Tax

Disallowance on account of advertisement expenses – There is no concept of “deferred revenue expenditure“ in the Income-tax Act. The expenditure is either “revenue“ or......
November 4, 2013 Case Laws Income Tax

Income from land as agricultural income or business income – AO's contention that the assessee cannot own agricultural land, as per the Karnataka Land Reforms Act, 1961,....
November 4, 2013 Case Laws Income Tax

Unexplained cash credit u/s 68 – It was incredible that a complete stranger would want to gift lakhs of rupees to a person only because that person wanted the amount for....
November 4, 2013 Case Laws Income Tax

Sale of Shares, Units and Securities through Portfolio Management Services(PMS) - taxable under the head capital gains and not under the head income from business or profession - AT
November 4, 2013 Case Laws Income Tax

Disallowance of loss from derivative business – assessee, having lack of knowledge about the contract note, did not desire for the contract note from sub-broker -......
November 4, 2013 Case Laws Income Tax

Disallowance of Cenvat Credit – closer of factory - Held that:- The assessee was paying higherwrite off of CENVAT credit by the assessee in its books of account is......
November 4, 2013 Case Laws Income Tax

Benefit u/s 80-IB(10) would be available if the developer has dominant control over the project and has developed the land at its own cost and risk and the benefit would....
November 4, 2013 Case Laws Income Tax

Rebate u/s 88E – deduction of STT paid from the income tax computed u/s 115JB at book profit - Rebate u/s 80E available to the assesse - AT
November 2, 2013 Case Laws Central Excise

Availability of CENVAT Credit on plastic crates – Credit availed on plastic crates used in the manufacture of beverages, is admissible - stay granted - AT
November 2, 2013 Case Laws Central Excise

Confiscation of Goods – Redemption Fine – Penalty on transporter – Innocence cannot be appreciated when the offending vehicle carried two sets of bilties in 20 to 25 occasions - AT
November 2, 2013 Case Laws Service Tax

Goods Transport Service – appellant are a Private Company and, they have paid the freight charges, therefore, they were liable to pay service tax. - demand and penalty confirmed - AT
November 2, 2013 Case Laws Service Tax

Cenvat Credit - The applicants are having a common account and they have utilized the entire credit against the output services and have not utilised the credit for......
November 2, 2013 Case Laws Service Tax

Disallowance of cenvat credit on various services – the appellant has not utilized credit for the last 2 years and shown fair attitude to cooperate to dispose the appeal....
November 2, 2013 Case Laws Service Tax

Nature of services - Manpower Supply Agency Service or employer employee relationship to constitute salary - prima facie assessee is liable to pay service tax - AT
November 2, 2013 Case Laws Customs

Exemption from levy of CVD on MRP basis - The glues are pre-packaged and are sold by weight which is clearly indicated on the packages. Since the net weight is less than....
November 2, 2013 Case Laws Customs

Refund claim - abatement of duty on damaged or deteriorated goods - section 22(1) - there is nothing wrong or unreasonable in ascertainment of damage has been done......
November 2, 2013 Case Laws VAT and Sales Tax

Capital investment - petitioner's unit entitled to get capital investment incentive/subsidy as Category (III) Mega Industrial Unit i.e. loss making, existing and......
November 2, 2013 Case Laws Income Tax

Assessment u/s 147, when the assessment u/s 142(1)(a); 143(3); or 144 has not been done – Without passing the assessment order, there is no occasion to pass the......
November 2, 2013 Case Laws Income Tax

Deduction u/s 80IA - Whether coating with oxides of noble metals on titanium metal electrode/anode bringing about a change in its character and user for making it fit......
November 2, 2013 Case Laws Income Tax

Exemption available u/s 11 - business of Bar and Restaurant – the assessee trust is entitled to exemption u/s 11 for all its income except for income providing......
November 2, 2013 Case Laws Income Tax

Disallowance on account of lease equalization – if the annual leasing charge is equivalent to 30% of the value of leased assets, the assessee would debit its P&L account....
November 2, 2013 Case Laws Income Tax

Allowance of discount on issue of debenture as expenditure – the same is for the business/commercial expediency and hence is allowable expenditure. - AT
November 2, 2013 Case Laws Income Tax

Presumptive income u/s 44AF of the Income Tax Act – No nexus had been established by the assessee with the sale transaction of their business and cash deposited. Thus,......
November 2, 2013 Case Laws Income Tax

Whether the undisclosed income is agricultural income eligible for exemption u/s 10 of the Income Tax Act – 50% of the income treated as agriculture income - AT
November 2, 2013 Case Laws Income Tax

Rate of gross profit to be adopted for unaccounted sales - It is settled law that the entire sales cannot be considered as income but only the profit embedded in it is......
November 2, 2013 Case Laws Income Tax

Undisclosed income (investment) – Affidavits were nothing but self serving document hence cannot be relied upon in tax proceedings specially when there is no independent....
November 2, 2013 Case Laws Income Tax

Undisclosed investment - assessment u/s 153C - Only on the basis of ad hoc bifurcation of the disclosure or surrendered income at initial stage of proceeding and in......
November 2, 2013 Case Laws Income Tax

Benefit u/s 11 - Object of assessee doubted - Charitable purpose u/s 2(15) - Profit motive - The intention of the trustees and the manner in which the activities of the.....
November 1, 2013 Case Laws Central Excise

Refund of unutilized cenvat credit - drawing of SS wire from SS rods - Meaning of Assessee Rule 16 of the Central Excise Rules – the petitioner is an “assessee” within....
November 1, 2013 Case Laws Central Excise

SSI Exemption – manufacture of packing material with brand name - validity of Departmental clarification in 1987 – This prevailed over the assesses till 27/02/10 in......
November 1, 2013 Case Laws Central Excise

Reversal of Cenvat Credit on inputs written off - as long as the inputs on which the credit has been availed, are within the factory but the same are written off from......
November 1, 2013 Case Laws Central Excise

Cenvat Credit - Requirement of Maintaining Separate Account for credit to be utilized in payment of Service Tax and / or Central excise duty - no separate account is......
November 1, 2013 Case Laws Central Excise

CENVAT Credit - catering services – The effect of providing canteen within the factory is same whether the number of employees is more than 250 or less than 250 - stay granted - AT
November 1, 2013 Case Laws Service Tax

Eligibility for Cenvat credit - Pandal and shamiyana services - it is not clear whether Pandal & Shamiyana Services were used within the factory or elsewhere - stay granted partly - AT
November 1, 2013 Case Laws Service Tax

Exemption from commission income - Benefit of Notification NO. 13/2003-S.T. - Classification of goods - Benefit of Notification NO. 13/2003-S.T. is available to mutual......
November 1, 2013 Case Laws Service Tax

CENVAT Credit of the services rendered by sub-contractor at the site where there was no Central Excise registration obtained by the appellant for manufacturing of final.....
November 1, 2013 Case Laws Service Tax

Cargo Handling Services - appellant herein collected the salt and Soda ash in the factory of Tata Chemicals, packed them and stocked them in the factory as well as on......
November 1, 2013 Case Laws Service Tax

Airport service - Valuation - levy of service tax on Development fees (DF) recovered from passengers - matter remanded back for fresh decision - AT
November 1, 2013 Case Laws Service Tax

Manpower Recruitment or Supply Agency Service - Supply of drivers - prima facie the amount received for transferring the vehicles, chassis etc. would come under the......
November 1, 2013 Case Laws Service Tax

Services namely, Technical Testing and Analysis Service, Investigation Charges and Transportation Charges/Report and Document Charges etc. rendered in the context of......
November 1, 2013 Case Laws Customs

Transaction Value – In case the transaction value is rejected, then the department has to proceed sequentially through Rules 5 to 9 and determine the value in the course....
November 1, 2013 Case Laws Customs

Revocation of CHA Licence - the CHA firm is responsible for the forgery of documents by their employee. There is gross violation of Regulation 13(a), 13(d), 19(8) and......
November 1, 2013 Case Laws VAT and Sales Tax

Levy of penalty against the owner of the vehicle - Legislature seeks to clarify the expression “person in-charge of the goods“ occurring in Section 78(5) as it stood......
November 1, 2013 Case Laws Income Tax

Re-opening of assessment on non-filing of return – Assessee had filed returns, but through inadvertence, he had filed it before the wrong Assessing Officer. - no case......
November 1, 2013 Case Laws Income Tax

Period of limitation for passing assessment order u/s 158BC - As soon as the order was vacated, the limitation will restart and will exhaust itself on the period of......
November 1, 2013 Case Laws Income Tax

Addition of undisclosed income of the block period u/s 158BB - non-filing of the return for the assessment year 1995-96 on the ground that after allowing the deduction......
November 1, 2013 Case Laws Income Tax

Additions made u/s 69C - unexplained expenditure – Whether the Assessing Officer had acted on conjectures and surmises – Held no, additions confirmed - HC
November 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - it cannot be said that the surrender of income was voluntary - assessee had no intention to declare its true income - penalty confirmed - SC
November 1, 2013 Case Laws Income Tax

CIT(A) was not justified in upholding the action of the A.O. in clubbing the income of the said two partnership firms in the hands of the assessee by invoking the......

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