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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1251 to 1300 of 5273 Records

1 ....22 23 24 252627 28 29 30........ 106

October 28, 2013 Case Laws Income Tax

Manufacturing activity - products like ghee, flavoured milk, butter milk, rose milk and kova. - When once the milk was subjected to the process, in their factory, new......
October 28, 2013 Case Laws Income Tax

Scope of “charitable purposes“. u/s. 2(15) - Because some profit has been earned by an educational institution registration u/s. 12AA cannot be denied so long as......
October 28, 2013 Case Laws Income Tax

Addition of unrealized rent under the head ‘Income from House property’ – Section 25AA - charged to income-tax as the income of that previous year in which such rent is....
October 28, 2013 Case Laws Income Tax

Determination of income of insurance business - actuarial valuation made in accordance with the Insurance Act, 1938 - actuarial valuation has to be done in accordance......
October 28, 2013 Case Laws Income Tax

Accrual of income - life time consultancy fee - deferment of revenue - The appellant has accounted the said advances as and when realized. The same are accounted in the....
October 28, 2013 Case Laws Income Tax

Validity of writing off bad-debts after the end of financial year - In the case evidence is post 31.13.2008, the assessee's claim would be valid only where the event/s......
October 28, 2013 Case Laws Income Tax

Only because as a result of an operation (process), good quality of cane can also be identified can not lead to the conclusion the activity it is not an agricultural income - AT
October 28, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Concealment of income would have no role to play and would not lead to tax evasion therefore, penalty cannot be imposed on the basis of the......
October 26, 2013 Case Laws Central Excise

The merit of the order of the Committee of Commissioner of Central Excise granting approval may not be subjected to challenge, as the appeal in any case has to be......
October 26, 2013 Case Laws Central Excise

Valuation - inclusion of Freight Charges in the Assessable Value - for the purpose of VAT freight was included in the value - Tribunal directed to hear the appellant's......
October 26, 2013 Case Laws Central Excise

Blending of MS/HSD with MFA to make branded MS/HSD which sell at a premium only improves the quality of the product, and this process, would not amount to manufacture -.....
October 26, 2013 Case Laws Central Excise

Benefit of SSI Exemption Notification No.8/2003 – Clubbing of clearance - allegation of creation of another dummy company - stay granted partly - AT
October 26, 2013 Case Laws Central Excise

Scope of Notification No. 28/2010 exempting eduction cess to the goods falling in Tenth Schedule of Finance Act, 2010 – Exemption post levy of Clean Energy Cess - prim......
October 26, 2013 Case Laws Service Tax

Service for providing the “cash van“ Provided to Bank and Financial Institution - Scope of 'service' u/s 65 (105) (105) (W) of Finance Act - CESTAT direction to make......
October 26, 2013 Case Laws Service Tax

First appellate authority should direct appellant to reconstruct the appeal if the same is not traced in his office, which observation is due to the fact that the......
October 26, 2013 Case Laws Service Tax

Mandap Keeper Services – According to the department such a room rent can be bifurcated into room rent, and food charges can be covered under mandap keeper service -......
October 26, 2013 Case Laws Service Tax

Right to use Software – The sample invoices provides which shows that the software was sold in the form of CD only and they were back-to-back orders and the software......
October 26, 2013 Case Laws Customs

Import of crude oil - Concessional rate of duty under Notification No. 81/202-Cus - Forged manufacturing of soap - there was no purchase of caustic soda. There was no......
October 26, 2013 Case Laws Customs

Order of suspension of the appellant's CHA license - where immediate suspension is called for, the Commissioner has to take swift action and cannot wait and if he does......
October 26, 2013 Case Laws Customs

Imposition of 50% duty on wheat by issuing notification u/s 8A of Customs Tariff Act, 1975 - Validity of Notification No.127/99-Customs - the Central Government has......
October 26, 2013 Case Laws Customs

Condonation of delay - delay of 309 days - The Court cannot be oblivious to the fact that departmental appeals involve unavoidable procedural delays by reason of......
October 26, 2013 Case Laws Customs

Benefit of Notification NO. 25/99-Cus - Import of CD Pick up lens unit - It is necessary to examine the description of the goods in all the bills of entry individually -....
October 26, 2013 Case Laws Indian Laws

Scope of the Definition of Public Authority u/s 2(h) RTI Act - The burden to show that a body is owned, controlled or substantially financed or that a non-government......
October 26, 2013 Case Laws Income Tax

Whether sale of assessee’s OHB to Colgate Palmolive is a slump sale as contended by the assessee or an itemized sale as contended by the Revenue – Held as slump sale - AT
October 26, 2013 Case Laws Income Tax

Low Tax Effect - Notional tax effect - loss return / negative income - Whether the appellate tribunal is right in dismissing the appeal filed by the revenue that in the.....
October 26, 2013 Case Laws Income Tax

Loss of sale of shares (long term loss) - In the teeth of the aforesaid findings made by the Tribunal on the basis of evidence, it is difficult, if not impossible, to......
October 26, 2013 Case Laws Income Tax

Whether service charges received from the Heavy Water Board of Department of Atomic Energy could not be considered as profit derived from the industrial undertaking to......
October 26, 2013 Case Laws Income Tax

Agriculture land - capital asset u/s 2(14) - land is situated within the municipal limits of Municipal Council, Sujanpur – Therefore, the asset is ‘Capital Asset’ –......
October 26, 2013 Case Laws Income Tax

Authority u/s 131 – Camping of the officer in the premises of the petitioner for recording statements u/s 131(1)(a) - Whether trespass into the house of the petitioner -....
October 26, 2013 Case Laws Income Tax

Whether amount advanced to a contractor for execution of work for the purpose of business becomes irrecoverable, the same is not allowable as bad debt - if the assessee.....
October 26, 2013 Case Laws Income Tax

Estimated the possible profit out of purchases made through non-genuine parties -The estimation of rate of profit return must necessarily vary with the nature of......
October 26, 2013 Case Laws Income Tax

Offence under sections 276B read with section 278B - failure to remit income-tax deducted at source - Condonation of delay - a complete trial is absolutely necessary - HC
October 26, 2013 Case Laws Income Tax

Rejection of books of account is not a precondition for enquiring into the valuation of an investment for the purpose of reassessment under section 142A(1) - HC
October 26, 2013 Case Laws Income Tax

Interest u/s 234A - late filing of return - tax was paid before the due date - assessee must be held to be liable to pay interest under section 234A of the Act on the......
October 26, 2013 Case Laws Income Tax

When the capital gain is assessed on notional basis, whatever amount invested in new residential house within the prescribed period, under section 54F of Income-tax Act.....
October 26, 2013 Case Laws Income Tax

The income assessable in block assessment under Chapter XIV-B is the income not disclosed but found and determined as the result of search under section 132 or......
October 26, 2013 Case Laws Income Tax

Whether penalty under section 271(1)(c) of the Income-tax Act cannot be levied in a case where the assessed income is a loss – Held yes - HC
October 26, 2013 Case Laws VAT and Sales Tax

Sales tax liability - Whether the cutting tool i.e. “drill bits“ is exigible to tax under Entry No. 52 of Schedule-I of the Karnataka Tax on Entry of Goods Act, 1979 -......
October 25, 2013 Case Laws Central Excise

CENVAT Credit – Sales Commission as input service – Revenue was of the view that what is paid is nothing but ‘sales commission’ and therefore, credit may not be......
October 25, 2013 Case Laws Central Excise

Interest on Duty - The amendment does not wipe out the existing liability to pay interest in respect of cases involving fraud, collusion, any wilful mis-statement of......
October 25, 2013 Case Laws Central Excise

Valuation - Undervaluation of vehicles - The value of chassis for the purpose of arriving at the assessable value of the complete motor vehicle shall be the assessable......
October 25, 2013 Case Laws Central Excise

SSI Exemption – there were different views during the period prior to that date - Prima facie extended period could not have been invoked - AT
October 25, 2013 Case Laws Service Tax

Provision of services to SEZ - when only during the gap of 2 months the appellant did not pay the Service Tax and it was available as refund to the recipient, the......
October 25, 2013 Case Laws Service Tax

Vocational traning or not - commercial training on interior design - Commercial Training or Coaching Services - prima facie not eligible to the exemption of......
October 25, 2013 Case Laws Service Tax

Taxable services or manufacturing activity - as far as the fabrication or erection of tank at site is concerned, the activity brings into existence an immovable......
October 25, 2013 Case Laws Service Tax

Cenvat Credit - Duty paying documents - defect in Invoices for input services - It appears that they have availed credit on the basis of documents which are disputed in.....
October 25, 2013 Case Laws Customs

Penaltry u/s 112(a) - The appellant is being punished as an abettor. The gravity of the role of the abettor and a well informed principal offender cannot be different. - HC
October 25, 2013 Case Laws Customs

Export of mis-declared goods for obtaining undue DEPB credit - Fraud and justice do not dwell together for which penal provisions are enacted to eradicate evils of......
October 25, 2013 Case Laws Customs

Suspension of license of CHA - Contravention of Regulation 13 (a), (d) and (m) for CHALR - No person’s right to carry on his profession can be stopped for a prolonged......
October 25, 2013 Case Laws Customs

Valuation - Related party transaction - Revenue appears to have made out a prima facie case for rejecting the declared value on the ground that such value was......

1 ....22 23 24 252627 28 29 30........ 106

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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

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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

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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 ...

A: Director Identification Number