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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1501 to 1550 of 5273 Records

1 ....27 28 29 303132 33 34 35........ 106

October 15, 2013 Case Laws Income Tax

Party to litigation - aggrieved person / party - In case of demerger of a company, who should be made the party to the litigation - all appeals dismissed - AT
October 15, 2013 Case Laws Income Tax

Disallowance of Deduction u/s 80-IC - manufacturing activity - conversion of Jumbo Rolls of photographic films into small flats and rolls in desired sizes - deduction......
October 15, 2013 Case Laws Income Tax

Jurisdiction to issue Notice u/s 148 of the Income Tax Act - Issuance of Notice u/s 148 for income escaping assessment on the basis of ‘Borrowed satisfaction’ -......
October 15, 2013 Case Laws Income Tax

Computation of short term capital gains - Slump sale -CIT(A) has not reduced the amount of secured loans from the amounts of total assets to arrive at the net worth of......
October 15, 2013 Case Laws Income Tax

Assessment u/s 153C - The Assessing Officer was not constrained by the fetters of evidence found at the time of search alone. Assessment under Section 153C/153A cannot......
October 15, 2013 Case Laws VAT and Sales Tax

Exemption under Section 3(B)(2-a) - Work contract - Assessee charged sales tax at 12% as against 4% on sales to the Government department - levy penalty confirmed - HC
October 15, 2013 Case Laws Companies Law

Disciplinary proceedings against the member of ICAI -Complaint as regards the charge under reference, did not survive but the Disciplinary Committee for reasons best......
October 15, 2013 Case Laws Companies Law

Plaintiff has been successful in making out a case of infringement by the defendant of its registered trademark “OLD MONK” and “OLD MONK Label” by use of the mark “TOLD.....
October 14, 2013 Case Laws Central Excise

Valuation - inclusion of Expenses incurred by the dealers -There is nothing in their agreements from which it can be concluded that appellants had enforceable legal......
October 14, 2013 Case Laws Central Excise

The original authority had dispatched only one order in original and not the four orders in original to the appellants - one appeal filed by the appellant before......
October 14, 2013 Case Laws Central Excise

Activity Manufacture OR Not – fixing of brand names / labels on bathroom fittings / accessories - deemed manufacture - SSI Exemption - Redemption Fine - the redemption......
October 14, 2013 Case Laws Central Excise

Confiscation of the Inputs for non accounting – the confiscation of inputs for non-accounted and imposition of penalty is not sustainable. - AT
October 14, 2013 Case Laws Central Excise

Waiver of Penalty under Rule 25 of the CE Rules - For default of payment of duty under Rule 8 (3A) of Central Excise Rules, 2002 - no penalty can be imposed under Rule......
October 14, 2013 Case Laws Service Tax

Whether the appellant is liable to service tax as the recipient of online information and data base access or retrieval service from a foreign based CRS service provider....
October 14, 2013 Case Laws Service Tax

Demand of service tax collected but not deposited - Retrospective Effect of Section 73A(2) OR Not - demand under this Section prior to 18.4.2006 would not survive - AT
October 14, 2013 Case Laws Service Tax

Penalty - Even if the ingredients stipulated in Sections 76 and 78 of the Act are established, if the assessee shows reasonable cause for such failure, then the......
October 14, 2013 Case Laws Service Tax

Waiver of penalty - Relief u/s 80 of Finance Act – Payment of service tax on GTA service in cash and taking its cenvat credit by an assessee, eligible to take cenvat......
October 14, 2013 Case Laws Service Tax

Challenge to the show cause notice - Taxable service of construction of a residential complex - Objection - petition dismissed - matter to be decided on merit - HC
October 14, 2013 Case Laws Customs

Export against advance licence - conversion of free shipping bills into DEEC bills - appellant neither in the shipping bill nor in ARE-2 have declared the Advance......
October 14, 2013 Case Laws Customs

Claim of Interest on interest on delayed refund - Inasmuch as the Tribunal works within the provisions of Customs Act, 1962, we have no jurisdiction to order interest on interest - AT
October 14, 2013 Case Laws Income Tax

Additions on the basis of statement made u/s 133A - whatever statement is recorded u/s 133A, it is not given any evidentiary value obviously for the reason that the......
October 14, 2013 Case Laws Income Tax

Penalty under section 158BFA(2) - Assessment proceedings and penalty proceedings are different and independent to each other. The addition or part of the addition could.....
October 14, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - advances received against the bills raised for the services rendered - no materials to establish that the amount received was not in......
October 14, 2013 Case Laws Income Tax

Deduction u/s 80IA - manufacturing activity or not - process of refilling of argon in cylinders from cryogenic tank is not amount of manufacture - AT
October 14, 2013 Case Laws Income Tax

Application of section 275(1A) of income tax for deleting penalty imposed u/s 271(1)(c) - AO so consider the issue of imposition of penalty u/s 271(1)(c) after giving......
October 14, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - property dealer - addition on account of cash retained - The facts of the case may justify the addition in the quantum case, but the parameters......
October 14, 2013 Case Laws Income Tax

Applicability of section 150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. – the direction given by the first Appellate Authority......
October 14, 2013 Case Laws Income Tax

Exemption u/s 80P - co-operative bank - interest income earned on investment out of SLR/Non SLR surplus funds - the interest earned on such deposits is directly......
October 14, 2013 Case Laws Income Tax

Disallowance of part of wages claim – proof of payment of wages - Uniform disallowance of 25% of the amount disallowed by the AO in both the years would meet the ends of justice - AT
October 14, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) – loans and advances - inter corporate deposits - ICDs and the advances to the assessee cannot be treated as deemed dividend at the hands......
October 14, 2013 Case Laws Income Tax

Book adjustments u/s 115JB - MAT - provisions of section 14A could not be imported into clause (f) to Explanation 1 to the section 115JB while computing book profit. - AT
October 14, 2013 Case Laws VAT and Sales Tax

Exemption from sales tax as terry towels/cotton terry knitted towels fall under the Third Schedule to the TNGST Act - titching on edges would not make any difference to.....
October 14, 2013 Case Laws VAT and Sales Tax

Taxability of works contract of Bleaching and dying - The fact that the chemicals used for bleaching is washed away in the process, by itself, would not be a justifiable....
October 14, 2013 Case Laws Companies Law

Winding up petition - recovery of debt - An effort was made to mislead the Company Judge - The petition for winding up shall stand admitted - HC
October 12, 2013 Case Laws Central Excise

Clandestine Production and Removal of Cigarettes – selling the goods without issue of invoices - stay - The Tribunal has given substantial relief based on the financial.....
October 12, 2013 Case Laws Central Excise

MRP Based duty - Valuation - supply of cement to construction company - Interpretation of Rule 3 of Packaged Commodity Rules - Construction company are covered by the......
October 12, 2013 Case Laws Central Excise

Valuation - related parties - exclusive sale to units in which assessee holds shares as many as 7.7% and 12.85% – Unconditional stay granted. - AT
October 12, 2013 Case Laws Central Excise

Excisability of Scrap of Wires and Cables - Marketability - Amended provisions of Section 2(d) – Prima facie case is against the assessee. - AT
October 12, 2013 Case Laws Central Excise

Assessable Value of Goods - since there was no MRP of VCD during the period of dispute, the same has to be determined on the basis of some reasonable criteria and in......
October 12, 2013 Case Laws Service Tax

Business Support Servcie - Infrastructural support service - Removal of fly ash - removal of Fly ash as per rate of the order of Government of Tamil Nadu would not......
October 12, 2013 Case Laws Service Tax

Execution of works contract in respect of Lift Irrigation Schemes for lifting the water from source to the canal and for further transmission of water. - stay granted - AT
October 12, 2013 Case Laws Service Tax

Commercial training or coaching - scope of the term 'Commercial' - retrospective amendment - Section 65(105)(zzc) - Larger bench decides the issue - AT
October 12, 2013 Case Laws Customs

Exemption from duty of customs on import of goods subject to reexport - the objection of the lower authorities is too technical - When the exporters is accepting the......
October 12, 2013 Case Laws Customs

Assessable Value – import of Watch Batteries - mis-declaration of classification - No infirmity in respect of applying NIDB data to the batteries imported by the appellant - AT
October 12, 2013 Case Laws Customs

Benefit of Notification No. 21/2002 - classification - Once the tariff heading changed and the High Alumina Refractory Cement was classified under other hydraulic......
October 12, 2013 Case Laws Customs

Import of second hand vessel - Exemption from duty - supply vessel or multipurpose support vessel - classification under heading 8905 or 8901 - Nevertheless, these......
October 12, 2013 Case Laws Income Tax

Rate Tax on long term capital gain - tax rate of 10% without indexation - Sale of equity shares - It is not possible to decipher and clearly elucidate the exact......
October 12, 2013 Case Laws Income Tax

Amount paid for preparation of project report, a revenue expenditure of capital expenditure – held as revenue in nature - HC
October 12, 2013 Case Laws Income Tax

Time limit for carry forward of unabsorbed depreciation – Applicability of amendment in section 32(2) vide Finance Act 2001 – it would be carried forward till the time.....
October 12, 2013 Case Laws Income Tax

Accrual of income - determination of income out of the receipt not disclosed in the books of account - when the receipts were out of the books of accounts, the payment......

1 ....27 28 29 303132 33 34 35........ 106

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