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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 SC

Revenue Entitled to Recover Wrongly Claimed MODVAT Credit with Interest from Respondents Once Improper Claim Established.
December 19, 2013 Case Laws Service Tax AT

Court Examines Applicability of Service Tax on Joint Development Agreements in Residential Complex Construction Projects.
December 19, 2013 Case Laws Service Tax AT

Packaging Paper Classified as Manufacturing, Not Service, Under Tax Rules; Stay Granted on Classification Decision.
December 19, 2013 Case Laws Income Tax AT

Expenditure for Issuing Shares to Expand Capital Base is Allowable u/s 35D of Income Tax Act.
December 19, 2013 Case Laws Income Tax AT

Loan as Deemed Dividend: Amount Limited to Company's Accumulated Profits Per Income Tax Regulations.
December 19, 2013 Case Laws Income Tax AT

Assessee's Subscription Fees from Cable Operators Not Income; Entitled to TDS Credit u/s 199.
December 19, 2013 Case Laws Income Tax AT

Second-hand machinery not used abroad by assessee; ineligible for deductions under IT Act Section 80IC(4).
December 19, 2013 Case Laws Income Tax AT

Charges for Amenities in Lease Agreements Count as Rent, Eligible for Deduction u/s 24(a) of Income Tax Act.
December 19, 2013 Case Laws Income Tax AT

Section 10A Deductions Must Precede Offsetting Non-Section 10A Unit Losses.
December 19, 2013 Case Laws Income Tax AT

Denial of Section 80IA Deduction for Insurance Claims, Empty Gunny Bags Sale, and Crane Hire Charges Explained.
December 19, 2013 Case Laws Income Tax AT

New Median Hoarding Expenses Partially Capitalized, Allowing Depreciation for Assessee's Income.
December 19, 2013 Case Laws Income Tax AT

Shree Jagannath Temple Office not liable for tax collection; not a "person" u/s 206(1C) of Income Tax Act.
December 19, 2013 Case Laws Income Tax AT

Depreciation Allowed on Fully Recognized Asset Costs u/s 11 of the Income Tax Act.
December 19, 2013 Case Laws Income Tax AT

Manufacturer Allowed Bad Debt Claim for Sedimentation Issues; Tax Authority Recognizes Financial Loss Under Tax Laws.
December 19, 2013 Case Laws VAT and Sales Tax HC

Goods in transit cannot be seized just for missing a Transit Declaration Form; it creates a rebuttable presumption.
December 18, 2013 Case Laws Central Excise AT

Cenvat Credit Rules 6(2) & 6(3) can't impose impossible obligations or penalize for unachievable duties.
December 18, 2013 Case Laws Central Excise AT

Importer Entitled to Cenvat Credit with Xerox Bill of Entry and Bank Certificate; Input Use Undisputed.
December 18, 2013 Case Laws Central Excise AT

Export Goods Tax-Free: No Taxes on Inputs for Manufacturing; Refund Claims and Cenvat Credit Must Be Honored.
December 18, 2013 Case Laws Central Excise AT

Demand for Duty on Waste and Scrap Barred by Limitation Due to Lack of Malafide Intent Notification.
December 18, 2013 Case Laws Central Excise AT

In determining the annual capacity of a stenter, the length of galleries should not be considered.
December 18, 2013 Case Laws Central Excise AT

Valuation of Rebuilt Grinding Rollers Must Follow Rule 8 Principles u/r 11 for Compliance with Excise Regulations.
December 18, 2013 Case Laws Central Excise AT

Rule 4(2)(b) Cenvat Credit: 50% Credit on Capital Goods Available Without Dutiability Condition.
December 18, 2013 Case Laws Service Tax AT

Court Rules CD-ROMs with Live Virtual Class Not Taxable as 'Commercial Training and Coaching'.
December 18, 2013 Case Laws Service Tax AT

Refund Eligibility for SEZ Services: Section 11B Claim Valid Despite Notification 09/2009-ST Filing.
December 18, 2013 Case Laws Service Tax AT

Carrier Fees in Business Auxiliary Services Subject to Service Tax, Confirms Recent Ruling Affecting Business Compliance.
December 18, 2013 Case Laws Service Tax AT

Court Denies Waiver of Pre-Deposit in Business Auxiliary Services Tax Case Lacking Comprehensive Financial Evidence.
December 18, 2013 Case Laws Service Tax AT

Electricity Charges Excluded from Assessable Value for Service Tax in Renting Immovable Properties.
December 18, 2013 Case Laws Service Tax AT

Delay Condoned for Late Receipt of Order-in-Original in Service Tax Case.
December 18, 2013 Case Laws Income Tax HC

Court Rules Finance Charges as Interest, Subject to Interest Tax Under Interest Tax Act, 1974.
December 18, 2013 Case Laws Income Tax HC

No Income Tax Addition on Notional Income Until Amount is Received by Assessee; Future Taxation Possible.
December 18, 2013 Case Laws Income Tax HC

Court Quashes CIT (Appeals) Notices for Overstepping Authority in Reopening Assessments Without Pending Appeals.
December 18, 2013 Case Laws Income Tax HC

Appeal Delay Excused with Rs. 25,000 Donation to Victoria Memorial School for Blind in Mumbai.
December 18, 2013 Case Laws Income Tax HC

High Court Rules Insufficient Grounds for CIT to Use Section 263 Against Assessee's Deduction and Depreciation Claims.
December 18, 2013 Case Laws Income Tax HC

Assessing Officer, Not CIT(A), Evaluates Creditworthiness and Genuineness u/s 68 of Income Tax Act.
December 18, 2013 Case Laws Income Tax HC

Court Upholds Appellant's Registration: Activities Still Genuine Despite Changes to 'Charitable Purpose' Definition u/s 12AA(3.
December 18, 2013 Case Laws Income Tax AT

Section 80IC Deduction Allowed: Business Not in Prohibited Category, Res Judicata Principle Applied in Tax Assessment.
December 18, 2013 Case Laws Income Tax AT

Income Reported as Agricultural u/s 139(1) Cannot Be Altered in Assessment u/ss 153C, 153A, & 143(3).
December 18, 2013 Case Laws Income Tax AT

Section 263 Order Doesn't Stop CIT(A) from Hearing Taxpayer's Appeal on Disputed Assessment; Proceedings Are Independent.
December 17, 2013 Case Laws Central Excise AT

Cenvat credit allowed for paint used on plant and machinery u/r 2(k); paint is defined as an 'input.'.
December 17, 2013 Case Laws Central Excise AT

Company Liable for Penalties on Cenvat Credit, Not Its Director, Says Court Decision.
December 17, 2013 Case Laws Service Tax AT

Manpower Supply vs. Recruitment: Service Tax Implications When Payments Include Commission.
December 17, 2013 Case Laws Service Tax AT

Court Rules Material Costs Excluded from Service Tax Under Notification No. 12/2003-ST When Separately Invoiced.
December 17, 2013 Case Laws Service Tax AT

Refund Claim Denied: Excess Tax Payments Recorded Without Customer Debits, Indicating No Transfer of Tax Burden.
December 17, 2013 Case Laws Service Tax AT

Equipment Supply and Construction Contracts Must Be Separate for Service Tax Calculations Under Tax Rules.
December 17, 2013 Case Laws Service Tax AT

Appellant Not Part of Licensee's Business Process; No Business Support Services Provided in Mall Case; Stay Granted.
December 17, 2013 Case Laws Service Tax AT

Service Tax Demand Confirmed: Registration Fees Included in Taxable Value, Non-Refundable if No Purchase Made.
December 17, 2013 Case Laws Service Tax AT

Foreign Branch Services Consumed Abroad Deemed Non-Taxable; Case Remanded for Further Verification.
December 17, 2013 Case Laws Service Tax AT

IT Software Testing and Analysis Services Included u/s 65(106) Effective from May 16, 2008.
December 17, 2013 Case Laws Income Tax AT

Assessee Must Prove Commission Rates with Associated Enterprises Are at Arm's Length Price or Face Consequences.
December 17, 2013 Case Laws Income Tax AT

Dealership networks classified as intangible assets u/s 32(1)(ii) of Income Tax Act; eligible for 25% depreciation.

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

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