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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 151 to 200 of 5273 Records

1 2 345 6 7 8........ 106

December 19, 2013 Case Laws Central Excise

Once it is certain that the MODVAT credit had been wrongly availed by the respondents, the Revenue cannot be blamed, if the amount wrongly availed by way of MODVAT......
December 19, 2013 Case Laws Service Tax

Construction of residential complexes - appellant under Joint Development Agreements with land owners assigned portion of the constructed area, in the form of flats /......
December 19, 2013 Case Laws Service Tax

Activity of packaging of paper - inasmuch as the paper becomes marketable only after the same is duly packed in the wrapping paper, the said activity has to be held as.....
December 19, 2013 Case Laws Income Tax

Pre-operative expenses - where expenditure has been incurred in connection with issue of shares which are directly relatable to expansion to capital base of the company.....
December 19, 2013 Case Laws Income Tax

Loan taken from company - Deemed dividend - The amount of deemed dividend cannot be more than accumulated profits - AT
December 19, 2013 Case Laws Income Tax

As the subscription collected by the assessee from various cable operators is not the income of the assessee, the same is not shown in Profit & Loss account - The......
December 19, 2013 Case Laws Income Tax

Though the machinery was second hand but it was not used by the assessee outside India, therefore, it cannot be said that machinery was previously used for the purpose......
December 19, 2013 Case Laws Income Tax

Leasing of property - valuation - nature of charges received towards amenities provided under different agreements - all are part of rent - eligible for statutory......
December 19, 2013 Case Laws Income Tax

The deduction under section 10A in respect of the allowable unit under section 10A has to be allowed before setting off brought forwarded losses of a non-section 10A unit - AT
December 19, 2013 Case Laws Income Tax

Deduction u/s 80IA - Insurance claim, sale of empty gunny bags and crane hire charges, though may be part of the business of the assessee but did not have direct nexus -....
December 19, 2013 Case Laws Income Tax

Hoarding Maintenance Expenses - The expenses for putting up new median hoardings has generated income to assessee - Treating a part of the expenses as capital in nature....
December 19, 2013 Case Laws Income Tax

AO has made Shree Jagannath Temple Office to be responsible to collect tax which cannot be a person - It cannot also be 'every person' as referred to Section 206(1C) -......
December 19, 2013 Case Laws Income Tax

Depreciation on assets – Application of funds – Depreciation is allowed on cost of assets which have been fully allowed as application of income u/s 11 - AT
December 19, 2013 Case Laws Income Tax

Bad Debts – The manufacturer has to bear the loss due to sedimentation - claim allowed - AT
December 19, 2013 Case Laws VAT and Sales Tax

Goods in transit liable for seizure or not - The absence of Transit Declaration Form only gives rise to a rebuttable presumption and may attract penal consequences but......
December 18, 2013 Case Laws Central Excise

Cenvat Credit - emergence of non-dutiable goods - The provisions of Rule 6(2) read with Rule 6(3) cannot be interpreted to cast an obligation on an assessee which is......
December 18, 2013 Case Laws Central Excise

Cenvat credit – Credit taken on Xerox copy of triplicate Bill of Entry - Certificate issued by Bank - when the receipt of inputs and its final use in the manufacturing.....
December 18, 2013 Case Laws Central Excise

For export of goods, no tax is charged and there are also provisions of receiving inputs and services without payment of any duty or tax which are consumed in the......
December 18, 2013 Case Laws Central Excise

Payment of duty on waste and scrap of inputs and capital goods – Mere non-information to the Revenue, cannot be held to be a circumstances reflecting upon the malafide......
December 18, 2013 Case Laws Central Excise

Length of Galleries to be taken into consideration or not while fining the annual capacity of stenter – the length of galleries are not to be taken into consideration - AT
December 18, 2013 Case Laws Central Excise

Valuation of goods used in rebuilding/re-conditioning work of old/used/defective Grinding Rollers, Liners, etc. - even if it is held that Rule 8 will not apply, then......
December 18, 2013 Case Laws Central Excise

Denial of 50% of the credit taken in subsequent financial year - There is no condition provided under Rule 4(2)(b) of the Cenvat Credit Rules that the credit of......
December 18, 2013 Case Laws Service Tax

Service Tax demand - CD Roms sold which contained a kind of “live virtual class” - Prima facie these activities may not fall under the category of ‘Commercial Training......
December 18, 2013 Case Laws Service Tax

Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - If the appellant is......
December 18, 2013 Case Laws Service Tax

Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service - Held Yes - AT
December 18, 2013 Case Laws Service Tax

Waiver of pre deposit - Demand of service tax - Business Auxiliary Services - the case cannot decided solely for the reason that figures are taken from the expenditure.....
December 18, 2013 Case Laws Service Tax

Valuation - Electricity charges collected from the tenants cannot be formed part of the assessable value for the purpose of service tax as provider of renting of......
December 18, 2013 Case Laws Service Tax

Condonation of delay - Order not received in time - the claim made by the appellant that they had not received the order-in-original and they had collected it on......
December 18, 2013 Case Laws Income Tax

Levy of interest tax on interest under Interest Tax Act, 1974 - the transactins entered by the respondent assessee with the customer/hirer is a loan transaction and......
December 18, 2013 Case Laws Income Tax

Accrual of interest - assessee has not received any amount till date. - No benefit has been received, so no addition can be made on the notional income. However, the......
December 18, 2013 Case Laws Income Tax

Power of CIT(A) - CIT (Appeals) had not only stated to reopen the assessment in which the appeals are pending but also for the assessment in which either no appeal is......
December 18, 2013 Case Laws Income Tax

Condonation of delay in fining an appeal before CIT(A) - delay condoned subject to the appellant paying costs of Rs. 25,000/to the Victoria Memorial School for Blind at Mumbai - HC
December 18, 2013 Case Laws Income Tax

Revision u/s 263 - There is no material at all for the CIT to exercise his jurisdiction under Section 263 to deny the assessee on the deduction as well as on the depreciation claim - HC
December 18, 2013 Case Laws Income Tax

Addition u/s 68 - creditworthiness and the genuineness of the transactions - it is the satisfaction of the Assessing Officer but not of the Commissioner of Income Tax (Appeals) - HC
December 18, 2013 Case Laws Income Tax

Cancellation of registration under Section 12AA(3) on the ground that the activities of the appellant could not be said to be genuine after the amendment of the......
December 18, 2013 Case Laws Income Tax

Deduction u/s 80IC - prohibited category of business - principle of res-judicata - on the principle of consistency, learned CIT(A) was justified in directing the......
December 18, 2013 Case Laws Income Tax

Income already accepted as an agricultural income in the original return of income furnished u/s 139(1) of the Act, cannot be disturbed in the assessment framed u/s 153C....
December 18, 2013 Case Laws Income Tax

Rejection of appeals - The order passed u/s. 263 cannot come into the way of ld. CIT(A) to dispose the appeal filed by assessee against impugned assessment orders as......
December 17, 2013 Case Laws Central Excise

Denial of Cenvat credit on paint as input or not as per rule 2(k) - Paint applied on plant and machinery – The paint is specifically covered by definition of ‘input’......
December 17, 2013 Case Laws Central Excise

Penalty - Cenvat credit has been availed by M/s. Asha Telecom Pvt. Ltd., not by Shri Ashok Verma, it is M/s. Asha Telecom Pvt. Ltd., who will be liable for penalty and......
December 17, 2013 Case Laws Service Tax

Difference between 'manpower recruitment service’ and ‘manpower supply service’ - The service receiver simply pays the amount to the appellant adding a commission due......
December 17, 2013 Case Laws Service Tax

Inclusion of cost of materials for the purpose of levy of service tax - value of materials was shown separately in the invoices - appellant has fulfilled the conditions....
December 17, 2013 Case Laws Service Tax

Denial of refund claim - Refund of excess tax paid - excess payments were reflected as receipts in the general ledger account and there was no corresponding debit......
December 17, 2013 Case Laws Service Tax

Both the contracts for Supply of equipments and Construction of works has to be treated as distinct and separate contracts and value of supply contract cannot be added......
December 17, 2013 Case Laws Service Tax

Business Support Services - commercial complex (Mall) - Since the licensee of the appellant did not take any assistance or aid from the appellant, the appellant is not......
December 17, 2013 Case Laws Service Tax

Demand of service tax - Inclusion of registration fees in taxable value - The registration fee will be adjusted to the first purchase made by the clients in case no......
December 17, 2013 Case Laws Service Tax

Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable -......
December 17, 2013 Case Laws Service Tax

If IT software was already included within the scope of technical testing and analysis service, there was no need for any amendment to be specifically made in Section......
December 17, 2013 Case Laws Income Tax

Determination of arm's length price (ALP) - rate of commission charged by the assessee from its AEs - It is the assessee who has to substantiate that the price charged.....
December 17, 2013 Case Laws Income Tax

Depreciation on dealership network - he same was in the nature of intangible asset as contemplated u/s 32(1)(ii) of the Act - The assessee was entitled to depreciation thereon @25% - AT

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