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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1351 to 1400 of 5273 Records

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October 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - when the Assessing Officer is not able to prove that the assessee was guilty of fraud or gross or willful negligence, penalty cannot be sustained - AT
October 23, 2013 Case Laws Income Tax

Deduction of Partner’s Remuneration from additional Business Income surrendered during survey u/a 133A - there is no restriction - claim allowed - AT
October 23, 2013 Case Laws Income Tax

TDS on renting of pipelines for for transportation of GAS – provision of section 194C are applicable, and not section 194I, and therefore, interest under section 201(1A)....
October 23, 2013 Case Laws Income Tax

Allowance of arbitration award as expenditure – prior period - The award was passed on 20th July, 2006 and accounts were finalized and audited on 12th September, 2006......
October 23, 2013 Case Laws VAT and Sales Tax

Classification of goods - the uprooted tress had become waste one, hence could be used as firewood - exempted from sales tax - HC
October 23, 2013 Case Laws Companies Law

Dishonour of cheque - There is no averment that the two accused herein were in charge of and responsible for the conduct of the business of the company at the time the......
October 23, 2013 Case Laws Companies Law

Proceedings against the additional director who has resigned before the AGM but his resignation was not accepted by the company - proceedings to be dropped - HC
October 22, 2013 Case Laws Central Excise

Clandestine removal - CESTAT dropped the demand in the absence of proper evidence - The loose papers only referred to tax and figures and did not relate to cement,......
October 22, 2013 Case Laws Central Excise

Diversion of export Goods OR Not – there was a consignment of Kaftans available in the factory which appeared to be covered by the export invoice - the appellant have a....
October 22, 2013 Case Laws Central Excise

Refund - there is no dispute that the duty was initially collected by the appellant from their customers, who had also availed cenvat credit and it was only......
October 22, 2013 Case Laws Central Excise

Assessable Value – there was no merit in the argument of the appellant that where the goods are delivered at the customers' premises at a pre-agreed rate of......
October 22, 2013 Case Laws Central Excise

CENVAT Credit - Job work - when the waste and scrap has arisen in the job-worker's premises, the job-worker is the manufacturer of waste and scrap so generated and not......
October 22, 2013 Case Laws Service Tax

CENVAT credit - reversal of credit related to trading activity - cenvat credit was not allowable towards trading activity - HC
October 22, 2013 Case Laws Service Tax

CENVAT Credit - supplementary invoice issued for service tax paid later - the appellant have strong prima facie case in their favour - stay granted - AT
October 22, 2013 Case Laws Service Tax

Rectification of mistake in final order - Commercial coaching or training services - Exemption under Notification No. 9/2003-ST - all the options before the original......
October 22, 2013 Case Laws Service Tax

Valuation - inclusion of reimbursement of freight - steamer agent - booking of space in the ships belonging to other companies - matter remanded back to pass well reasoned order - AT
October 22, 2013 Case Laws Income Tax

Sister concern since had a licence for importing the furnace oil, the assessee diverted its contractual obligation for averting the payment of damages, nothing comes on.....
October 22, 2013 Case Laws Income Tax

Genuineness of long term capital gain (LTCG) – income from undisclosed sources - The onus, which so rested on the assessee-respondent, was never discharged by the......
October 22, 2013 Case Laws Income Tax

Diversion of income by overriding title - obligation of attached to income or to its source - trading receipt or not - Matter remanded back to CIT(A) to readjudicate the issue - SC
October 22, 2013 Case Laws Income Tax

Annual Ratable Value – income from house property - No assessee would agree for higher taxable income till the evidences, going against him, are collected and confronted....
October 22, 2013 Case Laws Income Tax

Penalty u/s. 221(1) r.w. Section 140A (3) – assessee in default - payment of tax, along with interest, after due dates cannot be considered a sufficient cause for......
October 22, 2013 Case Laws Income Tax

Revision u/s 263 – deduction u/s 80P(4) - The key words that are used by section 263 are that the order must be considered by the Commissioner to be "erroneous in so......
October 22, 2013 Case Laws Income Tax

Notice under section 148 - The certificate granted by the Commissioner under section 68(2) of the Voluntary Disclosure of Income Scheme, 1997 is still holding the field.....
October 22, 2013 Case Laws Income Tax

TDS u/s 195 - in the absence of the PE in India, the business profit of the non-resident is not taxable in India. - even if it is considered that the payments made to......
October 22, 2013 Case Laws Income Tax

Scope of enquiry made by DIT(E) u/s 12AA regarding the activities of charitable trust – The nature of enquiry would depend on the facts of each case – Contention that......
October 22, 2013 Case Laws Income Tax

100% EOU - Exemption u/s 10B - unabsorbed depreciation and unabsorbed investment allowance should be adjusted against the income of the export-oriented business......
October 21, 2013 Case Laws Central Excise

100% EOU - credit based on a formula prescribed under Rule 3(7) - inclusion of additional duty leviable u/s 3(5) (SAD) along-with CVD u/s 3(1) (CVD) of the Customs......
October 21, 2013 Case Laws Central Excise

Cenvat Credit - Inputs are tangible goods and input services are intangible and therefore the degree of nexus that can be proved for inputs will be on a different......
October 21, 2013 Case Laws Central Excise

CENVAT Credit on Input Services – branding of goods is similar to sale promotion - services being intangible the standard for proving nexus cannot be same as that in the....
October 21, 2013 Case Laws Central Excise

Benefit of Closing Balance of RG-23A and PLA post fire accident - goods lost in fire - reversal of credit on inputs not used in the manufacturing - Decided partly in......
October 21, 2013 Case Laws Service Tax

The fact that payment to employee is made by one company and there is inter-company payment of the share of the cost of the employees utilised by the other company......
October 21, 2013 Case Laws Service Tax

CENVAT Credit - Renting of immovable property services - 35% of Cenvat credit availed on input services is not required to be made as pre-deposit - Appellant directed to....
October 21, 2013 Case Laws Service Tax

Clearing and Forwarding Agent - Coverage under definition depends on nature and activity – Word “include” mentioned in definition clause indicating legislative intention....
October 21, 2013 Case Laws Service Tax

Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT
October 21, 2013 Case Laws Service Tax

Residential Complex - Section 65(91a) – the houses constructed are owned by the State Government and were allotted to police personnel by the Government - stay granted - AT
October 21, 2013 Case Laws Service Tax

Whether or not the appellant is required to discharge any service tax on the activities of Salt Harvesting, Salt lifting, salt loosening, salt loading & slat......
October 21, 2013 Case Laws Customs

Valuation of goods - Transaction value and enhancement of the value - the department took recourse to the theory of preponderance of probability to prove the case. The......
October 21, 2013 Case Laws Customs

Import of Sterile Absorbable Haemostatic material as life saving bandages and claiming exemption in terms of notification No. 21/02-Cus - stay granted partly - AT
October 21, 2013 Case Laws Income Tax

TDS on interest paid on compensation - requirement of spreading it over the number of period for which the payment was made - the matter reffered to the Larger bench of....
October 21, 2013 Case Laws Income Tax

Since the claim of taxation at special rate was made under the specific provisions of sec. 111 A, the appellant was indeed not entitled for taking the benefit of the......
October 21, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - The calibre and expertise of the assessee has little or nothing to do with the inadvertent error. Absence of due care, in a case such as the......
October 21, 2013 Case Laws Income Tax

Assessing officer has not applied his mind to the issue raised by the assessee; therefore, the non application of mind to the issue raised by the assessee with regard to....
October 21, 2013 Case Laws Income Tax

Deduction u/s 54F of the Income Tax Act – construction of new house property / flat - since the construction took place prior to the date of transfer, Assessee is not......
October 21, 2013 Case Laws Income Tax

The CIT(A) without pointing out the non-payment of admitted tax to the assessee is not justified in dismissing the appeal of the assessee in limine - AT
October 21, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) of the Income Tax Act – affluent treatment charges - Whether TDS is deductible u/s 194C or u/s 194J of the Income Tax Act - No TDS u/s 194J - AT
October 21, 2013 Case Laws Income Tax

Nature of payment (expenses) made to bank for converting rupee loan into foreign currency loan - The assessee was benefited as the interest rate was reduced - held as......
October 21, 2013 Case Laws Income Tax

Transactions in respect of which the impugned payments were made was purely on account of services and there is no transfer of right to use the goods - No TDS u/s 195 as....
October 21, 2013 Case Laws VAT and Sales Tax

When the nature of work involved not only manufacture but also laying of pipes thereafterwards, we do not find any ground to accept with the reasoning of the Tribunal......
October 21, 2013 Case Laws Companies Law

Increased in authorized capital - Change in registered office - CLB has declared the action the company as illegal - If the conduct of the appellant before the Board......
October 21, 2013 Case Laws Companies Law

Applicability of SICA to the 'foreign companies' - the company can no longer fall within the ambit of the expression “sick industrial company” as defined in Section......

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