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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1151 to 1200 of 5273 Records

1 ....20 21 22 232425 26 27 28........ 106

November 1, 2013 Case Laws Income Tax

Advance payment received of Business receipts – Accrual of income - just because the amount was covered by the TDS as per the provisions of section 194C, the same......
November 1, 2013 Case Laws Income Tax

Disallowance u/s 14A - the investment was purely of business nature as the company in which the amount was invested was a loss making company and there was no question.....
November 1, 2013 Case Laws Income Tax

Deduction u/s 10B – exemption period when EOU acts as a DTA unit - 10 year period of deduction u/s 10B should commence from AY 1996-97 during which the assessee started....
November 1, 2013 Case Laws Income Tax

Re-opening of assessment u/s 147 on the basis of TDS Certificates – Mere need to verify the discrepancy does not bring the matter within the scope of cases in which......
November 1, 2013 Case Laws Income Tax

Addition made u/s 145A of the Income Tax Act – Excise duty excluded in the closing stock – After necessary adjustments made by the assessee, in pursuance of the guidance....
November 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(C) - Suppression of long term capital gains - penalty @ 300% is very much on higher side on account of mistake committed by the assessee's accountant.....
October 31, 2013 Case Laws Service Tax

Invocation of Writ Jurisdiction - Writ petitions are not meant to examine and correct errors and mistakes made in the original adjudication as an alternative forum - HC
October 31, 2013 Case Laws Service Tax

Penalty - option to pay reduced penalty of 25% - Service of consulting engineer - Service tax collected from clients but not deposited to the exchequer - option given to....
October 31, 2013 Case Laws Service Tax

CENVAT Credit – inputs used to provide output services - Just because the Coke Oven Battery was installed on the foundation made using the above goods and that resulted.....
October 31, 2013 Case Laws Service Tax

Classification of service - aircrafts taken on lease from the foreign company - supply to tangible goods service or transportation of passenger by air service - prima......
October 31, 2013 Case Laws Service Tax

Storage and warehousing services - as per the definition of ‘agriculture produce’ in terms of the notification, storage of ‘soya bean meal’ in the appellants premises......
October 31, 2013 Case Laws Service Tax

Construction of Road - Taking a view that except for cost of construction for laying of roads, service tax is required to be paid on other facilities, proceedings were......
October 31, 2013 Case Laws Service Tax

Translation service - Business support service - The appellant seem to have interpreted this term to mean the one similar to the earlier transactions mentioned in the......
October 31, 2013 Case Laws Customs

Import of ship for breaking - the appellant subjects the vessel to a process to retrieve the material from the structure without the use of power - appellant is eligible....
October 31, 2013 Case Laws Customs

Import of catalysts - the allegation against the appellant is that they have cleared the catalyst at Sr. No. 1 as capital goods. This allegation against the appellant is....
October 31, 2013 Case Laws Customs

MRP based valuation of imported goods - import of automobile parts, components and accessories - there was no provision in the Customs Tariff Act enabling the proper......
October 31, 2013 Case Laws Wealth-tax

Business premises let out - Whether assessable as assets under section 2(ea) of Wealth tax or not - premises were not covered by exclusions provided under section 2(ea)(i) - AT
October 31, 2013 Case Laws VAT and Sales Tax

Restoration of appeal - when the appeal is dismissed for want of prosecution just before expiry of 12 months, the restoration application which will naturally be filed......
October 31, 2013 Case Laws Central Excise

Activity Manufacture OR Not – process of lamination or metallization - Printed films were laminated either in two layers or three layers with the help of adhesive or......
October 31, 2013 Case Laws Central Excise

Recovery of duty drawback for non realization of Foreign Exchange - the petitioner is entitled to at least one opportunity to produce the realization certificate as well....
October 31, 2013 Case Laws Central Excise

Supply of transformers for setting up a mega power project at Tamnar (Raigarh) - A bare reading of the clause (f) would indicate that supply of goods to any project or......
October 31, 2013 Case Laws Central Excise

Compounded Levy Scheme – Chewing Tobacco and Unmanufactured Tobacco Packing Machines - It is not necessary to pay the entire monthly duty first in a month before......
October 31, 2013 Case Laws Central Excise

Demand u/s 11D - The agreement is very clear - Both the buyer and the supplier had understood that during the period when the SSI exemption was available, excise duty is....
October 31, 2013 Case Laws Central Excise

Time-Barred Refund Claim as per Section 11B(1) - Argument of the appellant that a favourable decision taken by the Commissioner with reference to their Gandhar unit......
October 31, 2013 Case Laws Income Tax

Classification as Revenue or Capital Expenditure – Expenses for transmission - Establishment and maintenance expenditure – It is only in respect of construction and the....
October 31, 2013 Case Laws Income Tax

Genuineness of long term capital loss - tax planning - Where transactions were genuine, such long term capital loss can be allowed to be set off. - HC
October 31, 2013 Case Laws Income Tax

Genuineness of loan - Once the statement has been given by the party then merely because they have not given any confirmation letter, additions cannot be made - HC
October 31, 2013 Case Laws Income Tax

Depreciation on amount paid to retiring partner as goodwill from the partnership firm - Share of the capital came to be paid to the retiring partner and it cannot be......
October 31, 2013 Case Laws Income Tax

TDS to be deducted u/s 194C - payment to contractor during the course of business of plying, hiring or leasing goods carriages in the event the contractor furnishes his.....
October 31, 2013 Case Laws Income Tax

Power to reduce or waive penalty under section 273A - if the Commissioner while exercising power under Section 273-A of the Act places sole reliance upon grounds that......
October 31, 2013 Case Laws Income Tax

Addition of provision made for doubtful debts while computing book profit u/s 115JA - Minimum alternate tax (MAT) - Said amount is to be added to the book profit - HC
October 31, 2013 Case Laws Income Tax

Whether rebate under Section 88E in respect of securities transaction tax is admissible in a case where the income is assessed under the concept of minimum alternative......
October 31, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) – TDS deduction u/s 194C - payment to sub-contractors being transporters – filing of Form No. 15J on the basis of Form I - matter remanded......
October 31, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) of the Income Tax Act – Claim of expenditure made in P & L A/c – there was no lacking in bona fides in the claim of the assessee originally made - no penalty - HC
October 31, 2013 Case Laws Income Tax

TDS u/s 194C - supply of sachets of specification to the effect that the sachets should have emblem, logo, name, quantity and price, etc., printed on the sachets - works....
October 30, 2013 Circulars DGFT

Duty Drawback - While giving a declaration for non-availment of CENVAT credit, applicant has to ensure that it has also not claimed CENVAT credit on service tax on input....
October 30, 2013 Case Laws Central Excise

Production capacity based duty - compound levy - Ghutkha under Pan Masala Packing Machines - no excise duty can be imposed under PMPM Rules unless there is production......
October 30, 2013 Case Laws Central Excise

Extension of Period of Stay beyond 365 days – Entire object and purpose of insertion of sub-section 2A in Section 35C by Section 140 of the Finance Act, 2002 (20 of......
October 30, 2013 Case Laws Central Excise

SSI Exemption Notification No.08/2003 – branded goods - rural area or not - Since the certificates were issued by the same authorities – there was force in the argument....
October 30, 2013 Case Laws Central Excise

Valuation - After sales service - Service Discount in lieu of the Guarantee - there is no evidence on records that any of the after sales money consideration has flown......
October 30, 2013 Case Laws Service Tax

Valuation - value of free services provided during warranty period - in a composite transaction involving both supply of material and providing of service the state......
October 30, 2013 Case Laws Service Tax

Fabrication of structures at various sites would amount to manufacture and hence will not fall under the category of erection, installation and commissioning and no......
October 30, 2013 Case Laws Service Tax

Renting of immovable property service - Ex-parte order - appellant being non-cooperative, they need to be put to some condition so that they file a reply and appear......
October 30, 2013 Case Laws Service Tax

Appropriate rate of tax - Works Contract Service - the rate that should be applied for levy of Service Tax is the rate prevalent on the date of rendering the services......
October 30, 2013 Case Laws Service Tax

Valuation - Commercial or industrial construction service - inclusion of cost of material - appellant has been able to show that the materials have been sold and have......
October 30, 2013 Case Laws Customs

Offence under Section 15 of the Narcotic Drugs and Psychotropic Substances Act, 1985 - The conclusion of the trial Court in having held that Sections 42 and 50 were not.....
October 30, 2013 Case Laws Customs

Valuation - Import of artificial marble slabs - Once the restricted goods imported were subject to licence condition which was not fulfilled by the appellant, there is......
October 30, 2013 Case Laws Customs

Origin of goods - Imposition of anti dumping duty - Re export of goods on payment of redemption fine - Goods declared as manufactured in Malasia but later found to be......
October 30, 2013 Case Laws Income Tax

500gm, jewellery is expected in the possession of a married lady and that much of ornaments cannot be seized. - HC
October 30, 2013 Case Laws Income Tax

Reassessment u/s 147 - improper service of notice u/s 148 - A notice was served at the registered office of the assessee company. The server of the department has......

1 ....20 21 22 232425 26 27 28........ 106

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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

F: Merger of two GSTIN in the same State - Procedure to be followed

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

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

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 ...

A: Director Identification Number