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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1301 to 1350 of 5273 Records

1 ....23 24 25 262728 29 30 31........ 106

October 25, 2013 Case Laws Customs

Benefit of Notification No.21/2002 – Concessional Rate of Duty - allegation of misdeclaration of goods - when samples have been drawn and have not sent for testing, in.....
October 25, 2013 Case Laws Income Tax

Transfer of cases at Central place for co-ordinated and effective investigation - The Department for internal convenience and efficient functioning, it has created a......
October 25, 2013 Case Laws Income Tax

Rebate u/s 88E - adjustment with MAT u/s 115JB - rebate as exigible under law u/s.88E would have to be allowed irrespective of whether the tax is payable under the......
October 25, 2013 Case Laws Income Tax

Prior period expenses – even if this expenses are allowed in the earlier years i.e. A.Y. 2000-2001, it will ultimately be adjusted in the present year, by way of set off....
October 25, 2013 Case Laws Income Tax

Allowability of registration u/s 12AA - Under section 11 (5)(iii), deposit of the moneys in a scheduled bank is substantial compliance with the law – Therefore,......
October 25, 2013 Case Laws Income Tax

Eligibility of exemption u/s 11 and 12 - Assessee has entered transactions with the related concerns - Assessee is not an educational institution or a hospital or......
October 25, 2013 Case Laws Income Tax

Allowance of interest - The land on which the assessee is constructing the building is to be treated as business asset of the assessee company - Allowed the claim of the....
October 25, 2013 Case Laws VAT and Sales Tax

Rate of central sales tax (CST) in interstate sale of Iron & Steel - 4% or 2% - So long as a notification under Section 8 (1) is not issued, the proviso to Section 8(1).....
October 25, 2013 Case Laws VAT and Sales Tax

Transfer of right to use the goods - the assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession and control over the......
October 24, 2013 Case Laws Central Excise

Nature of amount collected from the customers against reversal of Cenvat Credit / Modvat Credit on Exempted goods - the appellant never indicated the amount paid by......
October 24, 2013 Case Laws Central Excise

Confirmation of Demand – Self Assessment – Commissioner (A) has confirmed the demand only on the ground that such investigation/verification was not taken up by the......
October 24, 2013 Case Laws Central Excise

Refund Claim – Pre-deposits made by holding company - the appellant was a subsidiary of GSIL and now both have become one company and on the ground that amount was paid.....
October 24, 2013 Case Laws Central Excise

SSI exemption - When there was conflicting views among different benches of the Tribunal, which was resolved much later, then during the relevant period, the assessee is....
October 24, 2013 Case Laws Central Excise

Even after amendment to the Central Excise Tariff in 2008 cut flowers remains a non-excisable goods - If the goods are non-excisable goods, the question of levy of......
October 24, 2013 Case Laws Service Tax

Import of services - payment of royalty in installments - levy of service tax pre and post 18.4.2006 - Applicant could not able to make out a prima facie case for the......
October 24, 2013 Case Laws Service Tax

Implementation of the ERP services is specifically covered under the information technology service, which was effective only from 16-5-2008 - AT
October 24, 2013 Case Laws Service Tax

If the project is executed for the State Police Housing Corporation Limited, the said quarters are allotted by the State Government, service tax liability, prima-facie,.....
October 24, 2013 Case Laws Service Tax

Penalty u/s 76, 77, and 78 - service tax with interest deposited before issuance of show cause notice - import of services - Stay granted - AT
October 24, 2013 Case Laws Service Tax

Show cause notice has been issued to the appellant herein as a Proprietor of M/s. Bombay Garrage (Rajkot) Pvt. Limited. In our view, Private Limited Company can never......
October 24, 2013 Case Laws Service Tax

Retreating of old tyres - There are contrary decisions on the issue, the assessee cannot be faulted with, for his entertaining a bonafide belief about the valuation of......
October 24, 2013 Case Laws Customs

Import of marbles without licence - The importers who are importing goods without licence and then seek to validate the import by obtaining subsequent licence or......
October 24, 2013 Case Laws Income Tax

Interest under Sections 234B and 234C shall be payable on failure to pay advance tax in respect of tax payable under Section 115JA/115JB. - HC
October 24, 2013 Case Laws Income Tax

PE in relation to moving ship - The foreign enterprise has the place of permanent establishment in this Country. The foreign enterprise thus satisfying the presence a......
October 24, 2013 Case Laws Income Tax

Whether allowing discount to the dealers on SIM Cards and re-charge coupons will attract the provision for tax deducted at source under section 194H - held yes - HC
October 24, 2013 Case Laws Income Tax

Whether the purchases themselves were bogus - not the entire amount covered under such purchase, but the profit element embedded therein would be subject to tax - HC
October 24, 2013 Case Laws Income Tax

Mat - book adjustment u/s 115JB - Since unabsorbed depreciation as per books is nil for assessment year 2004- 05, it will not be permissible to reduce any amount on......
October 24, 2013 Case Laws Income Tax

In view of sub-clause (b) of section 2(14)(iii) of the Act even under the amended definition of expression 'capital asset', the agricultural land situated in rural areas....
October 24, 2013 Case Laws Income Tax

Die tooling charges as revenue expenditure or capital expenditure - It was held to be revenue in nature since the expenditure were incurred for modernization of existing projects - AT
October 24, 2013 Case Laws Income Tax

Rectification of mistake u/s 154 - The assessee did not appeal against the assessment order - It though moved an application u/s. 154 of the Act on 16.06.2008, claiming.....
October 24, 2013 Case Laws Income Tax

Disallowance on account of 'mark to market loss' on F&O transaction - additions deleted - AT
October 24, 2013 Case Laws Income Tax

Deposit received for the “boundary dispute land“ cannot be bought to tax in the year under consideration as the consent terms and conditions itself were approved by the.....
October 24, 2013 Case Laws Companies Law

Dishonour of cheque - Compensation in lieu of incarceration - amount to be paid by the appellant, which in no case could go beyond twice the cheque amount - SC
October 23, 2013 Case Laws Central Excise

Determination of Assessable Value – stock transfer - mere ‘Terminalling Charges’ shown in the stock-transferred invoices would not itself attract excise duty, unless it.....
October 23, 2013 Case Laws Central Excise

Removal of Inputs / Capital Goods As such – The revenue cannot argue against its own Circular, when the Board has stated that the provisions of the Rule 3(5) of the......
October 23, 2013 Case Laws Central Excise

When the differential duty required to be paid is available as credit to the same appellant’s own recipient unit, the interest on such differential value is required to.....
October 23, 2013 Case Laws Central Excise

Exemption under Notification No. 3/2006 - Whether ‘cadbury perk’ can be called as wafer biscuits or not - it may not be correct to take a view to deny the exemption......
October 23, 2013 Case Laws Central Excise

Affixation of MRP - switchgear products i.e. electrical goods such as contractors, relay, pushbutton switches, Moulded Case Circuit Breaker (MCCB), etc. - sale through......
October 23, 2013 Case Laws Service Tax

Taxability of Cleaning service provided to charitable school - Whether the building of ISB can be considered as a commercial building - prima facie the activity is not taxable - AT
October 23, 2013 Case Laws Service Tax

Denial of CENVAT Credit - input services for the purpose of renting of immovable property - input services for setting up of factory premises - Management, Maintenance......
October 23, 2013 Case Laws Service Tax

Job Work - Business auxiliary services - Manufacture - Whether the conversion of pipes/tubes by undertaking the processes by the appellants amounts to manufacture or not....
October 23, 2013 Case Laws Service Tax

Nature of sercvies - Man power supply or job work - Grinding of coffee beans and thereafter mixing it with chicory and packing of such coffee powder - So Prima facie,......
October 23, 2013 Case Laws Customs

Calculation under export obligation - the export proceeds realized in any currency would be converted into USD and the term ‘any currency’ would refer to the foreign......
October 23, 2013 Case Laws Customs

Temporary licence as Customs House Agent -Merely because the petitioners were granted with a temporary licence, they cannot seek continuation even after its expiry......
October 23, 2013 Case Laws Customs

Settlement of cases - we need not confuse with respect to the submission based upon the definition of adjudicating authority as expression “adjudication” has been......
October 23, 2013 Case Laws Indian Laws

The deed of agreement having been insufficiently stamped, the same was inadmissible in evidence. - Duty as required, has not been paid and, hence, the same is......
October 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) of the Income Tax Act, when assessee was assessed and had paid tax under MAT provisions – there cannot be imposition of penalty under Section......
October 23, 2013 Case Laws Income Tax

Allowance of Interest expenditure u/s 36(1)(iii) - In case of real estate business, the said setting up of business was complete when first steps were taken by the......
October 23, 2013 Case Laws Income Tax

Taxability of assessee, who falls within section 44BB of the Income Tax act – Appellant assessee himself referred the case prejudicial to it - decided against the assessee - HC
October 23, 2013 Case Laws Income Tax

Charitable trust - The donation is not to set up any scholarship fund, but for scholarship to be granted to the individual students, forming part of the regular......
October 23, 2013 Case Laws Income Tax

Overseas Commission Agent - Liability For TDS u/s 195 - There is no element of 'agency' to attract the provisions of section 194H - The overseas parties do not sell the.....

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