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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1451 to 1500 of 5273 Records

1 ....26 27 28 293031 32 33 34........ 106

October 17, 2013 Case Laws Income Tax

Proceedings u/s 153C - when there is a customary practice in this part of the country to give and receive gifts on the occasion of marriage, in the absence of any other.....
October 17, 2013 Case Laws Income Tax

Disallowance u/s.40A(2)(a) - reasonableness of interest paid @24% to directors / shareholders - taking a liberal view of the matter, an interest rate of 18% p.a. allowed....
October 17, 2013 Case Laws Income Tax

Deduction u/s 54 - , the assessee fulfilled the condition in respect of construction of residential house within a period of three years from date of transfer of the......
October 17, 2013 Case Laws Income Tax

Business income or capital gain - Sale of Sales Tax Exemption Entitlement - there is no dispute that the subsidies granted are revenue receipts and have been granted......
October 17, 2013 Case Laws Income Tax

Transfer pricing adjustment - Assessing Officer/TPO is directed to exclude, after due verification, comparables from the list with the related party transactions or......
October 17, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Penalty levied @ 300% - From the provisions of Section 271AAA it is clear that in the case where action U/s 132 is initiated on or after......
October 17, 2013 Case Laws Income Tax

Regidtration u/s 12AA - though the assessee society was registered with Registrar of Societies on 13.4.2012 but no activity had been started up to the date of present......
October 17, 2013 Case Laws Income Tax

TDS u/s 194J or 194C - disallowance u/s 40(1)(ia) - Specialized works involving computer job work, marking of landmarks & door to door collection of information - TDS......
October 17, 2013 Case Laws Income Tax

Capital asset u/s 2(14)(iii)(b) - land in question which was located beyond 8 kms from the Municipal Limits as on 6-01-1994 when the notification was published in the......
October 17, 2013 Case Laws Income Tax

TDS deduction u/s 194C - distribution of signals - It is a case of simple using of plant & machinery i.e. DSR Digital Satellite Receiver for the purpose of......
October 17, 2013 Case Laws Income Tax

Transfer Pricing adjustment - Revenue authorities were fully justified in treating the transaction of brand building an international transaction in the facts and......
October 17, 2013 Case Laws Income Tax

Adjustment of Arm's length price - Though we agree with the TPO that some of the comparables for the purpose of PLI adopted by the assessee are showing the loss, but......
October 17, 2013 Case Laws VAT and Sales Tax

UPVAT - The Tribunal had committed an error of law in rejecting the application for grant of Certificate of Entitlement under Section 42(3)(a) as not maintainable even......
October 16, 2013 Case Laws Central Excise

100% EOU - duty on DTA clearance - Education Cess - Despite clear and specific directions and authoritative pronouncements, act of issuance of show cause notice by the......
October 16, 2013 Case Laws Central Excise

Calculation CENVAT credit reversed under Rule 6(3) - revenue claimed that appellant would be liable to pay an amount @ 5% / 10% on the extra amount of 5% / 10% being......
October 16, 2013 Case Laws Central Excise

Area based exemption - Exemption under Notification No. 50/2003 – there is no dispute that as on 31.3.2010, there was neither any manufacture of finished products nor......
October 16, 2013 Case Laws Central Excise

MRP Based value u/s 4A - Applicability of SWM Rules on batteries – The provisions of Section 4A of CEA, 1944 would not be attracted and accordingly no differential duty.....
October 16, 2013 Case Laws Central Excise

Benefit of Notification No.67/95 – Captive consumption - benefit claimed for goods supplied under ICB - the appellant is not required to pay any percentage prescribed......
October 16, 2013 Case Laws Service Tax

Business Auxiliary Services - it is contended that payment made to DTC was the appellant's share in the actual marketing expenses incurred by DTC. Thus DTC did not......
October 16, 2013 Case Laws Service Tax

Classification of service - Cargo Handling Services - process right from mine stage to formation of limestone gitties - composite services - essential character - the......
October 16, 2013 Case Laws Service Tax

Non-inclusion of Reimbursable Charges - Discharge of Service Tax liability and part of the amount is for non-discharge of Service Tax liability under renting of......
October 16, 2013 Case Laws Service Tax

If the apex body dealing with vocational training, National Council for Vocational Training, in India itself does not consider training in languages as vocational......
October 16, 2013 Case Laws Customs

Classification of TV Tunners - Assessment of Goods – the classification of T.V. Tunners under Heading 8528 against claimed Heading 8473, is debatable - stay granted - AT
October 16, 2013 Case Laws Income Tax

Computation of short term capital gain - Deduction of Title Perfection Cost - assessee was eligible for deducting such amount while computing short-term capital gains - AT
October 16, 2013 Case Laws Income Tax

Accomodation entries passed in the books – conversion of black money into white and bring the money in the books of accounts - Long term capital gains (LTCG) - CIT(A) to....
October 16, 2013 Case Laws Income Tax

Unexplained investment u/s 69 - jewellery found during search and seizure - AO directed to allow further deduction of 100 gms in respect of minor male children and 250.....
October 16, 2013 Case Laws Income Tax

Addition u/s 68 - Creditworthiness - no details except for his cultivable land holding of 3.63 acres has been provided to substantiate agriculturist's savings to lend a.....
October 16, 2013 Case Laws Income Tax

Valuation of stock - Stock damaged due to Earthquake - Factory was closed for few years - There was no reason given by the AO as to why the income out of sale of goods......
October 16, 2013 Case Laws Income Tax

Adjustment of arm's length price - Difference in operating cost of comparable companies - Method for benchmarking of transactions - Income Tax Act does not preclude the.....
October 16, 2013 Case Laws Income Tax

Disallowance of non-performing investments written off - revaluation was made on the basis of the guideline issued by the RBI and the value is based on realisable value....
October 16, 2013 Case Laws Income Tax

Gain on sale of shares - who is liable to be taxed - Joint ownership of shares - After making minor adjustments to the proportionate value of market shares, the AO has......
October 16, 2013 Case Laws Income Tax

Adjustment of arm's length price - There is no reason to change the head of expenses from advertisement expenditure to business promotion expenditure - AT
October 16, 2013 Case Laws Income Tax

Deduction u/s 80IB - Income of assessee or Government - AP Housing Board - assessee’s contention that income of Board cannot be subjected to tax under income-tax Act,......
October 16, 2013 Case Laws Income Tax

Off market transactions - genuineness - When the sale price adopted by the assessee is close to the high price of the concerned share on the relevant date, it cannot be.....
October 16, 2013 Case Laws VAT and Sales Tax

Assessment u/s 27(1)(b) - Maize products - Classification of item - the items being sold under the brand name, the products viz., Peppy, Cheese Balls, Senon Papito,......
October 16, 2013 Case Laws Companies Law

Any creditor can make an appropriate application to the company court before the expiry of 20 years from the publication in the official gazette seeking restoration of......
October 15, 2013 Case Laws Central Excise

Benefit of Notification No. 6/2006 - The appellant is a manufacturer of water purification/filtration equipment – appellant is eligible for the concessional rate of duty....
October 15, 2013 Case Laws Central Excise

Collection of incentives from the customer - whether an amount collected in the name of duty of excise - demand u/s 11D of the Central Excise Act - stay granted - AT
October 15, 2013 Case Laws Central Excise

Valuation - sale thorough related persons – Rule 9 of Valuation Rules may not be applicable in this case in view of the fact that the entire quantity manufactured is......
October 15, 2013 Case Laws Central Excise

MRP Based duty u/s 4A or Transaction value u/s 4 on clearance of shoes - Effect of Amendment SWM Rule to the definition of ‘retail packages’ and Rule 2A - issue involved....
October 15, 2013 Case Laws Service Tax

Construction of Building - When it was undisputed that the said services rendered by the appellant were consumed within Special Economic Zone - appellant had made out a.....
October 15, 2013 Case Laws Service Tax

Classification of Services – replacement of old insulation - Maintenance or Repair Services or Erection, Commission and Installation Services - stay granted partly - AT
October 15, 2013 Case Laws Service Tax

Commercial and industrial construction service - applicant had constructed platform in the open place for platforms of Agricultural Product Market Committee - prmia......
October 15, 2013 Case Laws Customs

WaiInvalid VKGUY credit - t is an admitted fact that the appellant herein is not an importer and he has only sold the VKGUY licences. - prmia facie demand can not be......
October 15, 2013 Case Laws Customs

Classification of Imported Goods – Import of Cotton seed oil - benefit of Exemption - once goods which were imported are edible after the refining, they have to be held.....
October 15, 2013 Case Laws Customs

There is constant non-appearance of the appellant before this Tribunal - appeal is liable for dismissal for non-prosecution under Rule 20 of CESTAT (Procedure) Rules, 1982 - AT
October 15, 2013 Case Laws Income Tax

Assessment u/s 153A - AO has no jurisdiction to make or to resort to roving and fishing inquiries to find out whether any income has escaped assessment during these......
October 15, 2013 Case Laws Income Tax

Capital or Revenue receipt - Where by the cancellation of an agency source of the assessee's income, the payment made to compensate for cancellation of the agency......
October 15, 2013 Case Laws Income Tax

Expenditure to be treated as Revenue or Capital Expenditure – Merely because the amount spent has been used for construction of a building or structure of permanent......
October 15, 2013 Case Laws Income Tax

Assessment u/s 153A - The Assessing Officer was fully empowered to refer capital asset to the District Valuation Cell u/s 55A of the Income-tax Act. AO had not done so......

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F: Stock damaged in recent floods

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

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

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

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

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

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: 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

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 ...