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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1401 to 1450 of 5273 Records

1 ....25 26 27 282930 31 32 33........ 106

October 19, 2013 Case Laws Central Excise

SSI Exemption – clearance of goods without obtaining central excise registration number and non maintenance of statutory records - penalty for procedural lapse - stay granted - AT
October 19, 2013 Case Laws Service Tax

Classification of taxable services u/s 65A - Supply of Tangible Goods service u/s Section 65(105)(zzzzj) versus Mining of Mineral, Oil or Gas service' u/s Section......
October 19, 2013 Case Laws Service Tax

CENVAT credit on input services - Debit Notes - Duty paying document - Rule 9(1) of the CENVAT credit Rules – prima facie credit is allowable - stay granted. - AT
October 19, 2013 Case Laws Service Tax

CENVAT credit - Merely because the appellant had undertaken the operation of the tugs and barges, it cannot be said that such services would be an eligible input......
October 19, 2013 Case Laws Service Tax

Cleaning activity - Assessee contends that that they are only evacuating ash from the silos and hydrobins and they are in no way concerned with the cleaning activities -....
October 19, 2013 Case Laws Customs

Denial of DPEB benefit – Customs authorities cannot demand duty from the exporters on any irregularity noticed by them and they should necessarily refer the matter to......
October 19, 2013 Case Laws Income Tax

Power to make inquiry versus power to make reference to valuation officer (DVO) u/s 133 - Any internal correspondence between an officer of the department to AO would......
October 19, 2013 Case Laws Income Tax

Deemed Dividend u/s 2(22)(e) –If the amounts advanced are for business transactions between the parties, such payment would not fall within the deeming dividend under......
October 19, 2013 Case Laws Income Tax

Deduction u/s 80IB of the Income Tax Act – ceiling of commercial construction in housing projects - Amendment in ceiling limit from 5% to 3% to apply retrospectively or.....
October 19, 2013 Case Laws Income Tax

Cancellation of registration u/s 12AA(3) - Assessee trust is not merely a mediator in buying and selling of land to the general public. Rather it operates in a business.....
October 19, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) – disallowances, i.e., qua repair and maintenance and depreciation - The construction or the acquisition of an asset cannot be said to be complete.....
October 19, 2013 Case Laws Income Tax

Disallowance of Commission expenditure – what appears on record is merely book entries coupled with TDS the amount which will be claimed as a refund by the recipient......
October 19, 2013 Case Laws Income Tax

Additions u/s 41(1) - There cannot be cessation of liability twice - Therefore, when as per Explanation (1) there would be cessation of liability in the FY 2012-13 i.e......
October 19, 2013 Case Laws Income Tax

Jurisdiction u/s 263 - where the show cause notice issued is on one ground and the revisional order is passed on an entirely different ground, the order cannot be sustained in law - AT
October 19, 2013 Case Laws Income Tax

Penalty u/s 158BFA - Block assessment - De hors the surrender, there is no evidence which could have been said to have been found as a result of the search and,......
October 19, 2013 Case Laws Companies Law

Registration fee and stamp on mortgage - when the borrower and the creditor choose to reduce the contract in writing and if such a document is the sole evidence of terms....
October 18, 2013 Case Laws Central Excise

Recovery of interest - extended period of Limitation u/s 11A – limitation period as prescribed in Section 11A would be applicable for recovery of interest also - AT
October 18, 2013 Case Laws Central Excise

Reversal of cenvat credit on removal of capital goods - Rule 3(5) - Method of Calculating Depreciation – Prima facie during period prior to 27.02.10 also, straight line.....
October 18, 2013 Case Laws Central Excise

Option to avail Exemption Notification No.29/2004 or 30/2004 CE – yarn manufactured and cleared for export - Department cannot force the assessee to avail a particular......
October 18, 2013 Case Laws Service Tax

Levy of service tax on import of services - date of import or date of payment - service was received prior to 18.4.06 though payment was made after 18.4.06 Therefore,......
October 18, 2013 Case Laws Service Tax

CENVAT credit - Nexus of credit with manufacturers of hot briquetted iron and sponge iron - there is merit in the contention of the Revenue that the service tax paid on.....
October 18, 2013 Case Laws Customs

Merchant Overtime Tax Charges (MOT) - whether the Central Excise Officer has discharged his duty in the factory premises of respondent & has functioned as a “Customs......
October 18, 2013 Case Laws Income Tax

Estimation of Income – If he knew that the accounts need to be audited by an auditor, definitely, the Company was also aware of the fact that they were expected to file....
October 18, 2013 Case Laws Income Tax

Penalty u/s 271B - Failure to get its accounts audited or submitted before due date - contention that the accountant was on leave during the relevat period - penalty confirmed - HC
October 18, 2013 Case Laws Income Tax

Effective date of Order issued u/s 197 for lower deduction tax at source or no TDS – Section 197 does not prescribe or state that an order will be effective from the......
October 18, 2013 Case Laws Income Tax

Whether the machinery purchased under the Textiles Upgradation Fund Scheme (TUFS) and used for embroidery on unembroidered cloth used in textile industry are eligible......
October 18, 2013 Case Laws Income Tax

Service of notice u/s 158BD - change in the address of assessee - Setting aside of an assessment order would not entail setting aside of the show cause notice - The......
October 18, 2013 Case Laws Income Tax

Provisional attachment - attachment of plots after sale by the assessee - the attachment passed by the Income Tax Authorities would have to be limited to plots owned by.....
October 18, 2013 Case Laws Income Tax

Nature of Receipt – The subsidy though computed in terms of sales tax deferment or waiver, in essence it was meant for capital outlay expended by the assessee for set......
October 18, 2013 Case Laws Income Tax

Penalty u/s 271B of the Income Tax Act – Section 12AA of the Act did not exempt any entity from getting the accounts audited if its gross taxable receipts exceed the......
October 18, 2013 Case Laws Income Tax

Claim of Set off of the brought forward business loss – It is only the business loss/es as returned and admitted for the earlier years that would qualify for being......
October 18, 2013 Case Laws Income Tax

Since the assessee was the owner of the said main asset, the compensation received by the assessee to the extent attributable to the use of building premises is......
October 18, 2013 Case Laws Income Tax

Jobbing Activity - where and to the extent the assessee is unable to establish its jobbing activity as falling within the purview of s. 43(5)(c), the same, whether......
October 18, 2013 Case Laws Income Tax

Computation of Fair Market Value of the Land as on 1.4.1981 – The report of registered valuer being a technical person, cannot be substituted without obtaining any DVO’s....
October 18, 2013 Case Laws Income Tax

Low Tax Effect - where returned / computed income is negative - Merely on the ground that even if the Assessing Officer's order is restored, the net result would be a......
October 18, 2013 Case Laws Companies Law

The mere expiration of the registration by lapse of time, and the failure of the registered proprietor of the trade mark to get the same renewed, by itself, does not......
October 17, 2013 Case Laws Central Excise

Denial of CENVAT Credit on Goods Transport Agency Service – duty paying document - excise number of other unit was mentioned wrongly in GAR-7 challan - apparently credit....
October 17, 2013 Case Laws Central Excise

CENVAT Credit – Penalty on dealer who issued excise invoice was not registered under central excise - penalty cannot be imposed on such dealer - credit denied to the......
October 17, 2013 Case Laws Central Excise

Valuation - manufacture of cookies and dough - the appellant is not entitled to claim any benefit under Section 4A, since his goods are chargeable under Section 4 -......
October 17, 2013 Case Laws Central Excise

Whether the CENVAT credit of input services required for providing output service could be utilized for payment of excised duty on the goods manufactured by the......
October 17, 2013 Case Laws Service Tax

Commercial coaching or training services in relation to road transport service - The applicants were imparting training to the drivers and conductors after recruitment......
October 17, 2013 Case Laws Service Tax

Construction of Residential Complexes – Waiver of Pre-deposit - Therefore it is a clear case of providing service and not the case of sale of flats - 50% stay granted - AT
October 17, 2013 Case Laws Service Tax

Recovery proceedings - initiation of recovery proceeding for not disposal of the stay applications before this Tribunal for no fault of the assesses, is unfair and unwarranted - AT
October 17, 2013 Case Laws Service Tax

Extended period of limitation - Only on the ground that there is a difference in the income between Profit and Loss Account and the amount of service tax paid, a......
October 17, 2013 Case Laws Service Tax

Levy of interest - Even though the claim of the appellant that CENVAT credit was available in the books and therefore interest could not have been levied from that date.....
October 17, 2013 Case Laws Customs

Refund – Unjust Enrichment - CA certificates are not blank certificates containing mere opinion of an Auditor but give detailed and specific reference to the primary......
October 17, 2013 Case Laws Customs

Valuation - Import of telephone software - inclusion of value of software in the cost of equipments - prima facie case is against the assessee - stay grantned. - AT
October 17, 2013 Case Laws Customs

Benefit of Notification No. 16/2000 – The assessee made import of Soya bean Crude Oil at concessional rate of duty - Revenue was of the view that sending the goods to......
October 17, 2013 Case Laws Customs

Export of Goat Shoe Suede Upper Leather - finished leather or not - After accepting the test reports and agreeing for adjudication without show cause notice, there was......
October 17, 2013 Case Laws Income Tax

Deduction u/s 40a(ia) - Works contract - Material for the labels was procured by the printer though the specification of the printing material was given by the......

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