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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1551 to 1600 of 5273 Records

1 ....28 29 30 313233 34 35 36........ 106

October 12, 2013 Case Laws Income Tax

Revenue expenditure or capital expenditure - The assessee contributed towards part of the expenditure for construction of a bridge to prevent the sea water entering......
October 12, 2013 Case Laws Income Tax

Rectification of mistake in the order - TDS u/s 194H - The assessee has not disputed the fact that the alleged discount was not reduced/adjusted from the total turnover.....
October 12, 2013 Case Laws Income Tax

Transfer pricing - ALP - purchase of website for AE - Since the said website was used in the business, there is no necessity for disallowing depreciation. - AT
October 12, 2013 Case Laws VAT and Sales Tax

The petitioner has established that the revised assessment proceedings issued under Section 16(1)(a) of TNGST Act is statutorily barred by limitation and therefore the......
October 11, 2013 Case Laws Central Excise

Limitation Period u/s 11-A - As the period of limitation that applies to recovery of the principal amount shall also apply to the claim for interest thereon, the demand.....
October 11, 2013 Case Laws Central Excise

Reduced Penalty u/s 11AC of the CE Act - penalty in excess of 25% of the penalty, already paid by the Respondent before the issue of show cause notice, is not payable......
October 11, 2013 Case Laws Central Excise

100% EOU - Duty on Clearance of Reject fabrics to DTA – Revenues argument that in the past the appellant had been exporting defective goods and hence appellant should......
October 11, 2013 Case Laws Central Excise

Cenvat Credit – The credit was taken on the basis of Central Excise invoices under which the motors and other parts were separately received whereas the tax invoices......
October 11, 2013 Case Laws Service Tax

Valuation - commercial coaching and training services - The amount collected by the appellants for payment to IATA towards registration and examination etc. cannot be......
October 11, 2013 Case Laws Service Tax

Waiver of pre deposit - man power supply services - prima facie we are not convinced by the argument of the applicant that the service rendered by them was in the nature....
October 11, 2013 Case Laws Service Tax

Extended Period of Limitation - Availing cenvat credit while availing benefit of abatement under Notification No.1/2006 - prima facie case is against the assessee - AT
October 11, 2013 Case Laws Service Tax

Survey and Exploration of Mineral Service – it cannot be said that the data/information received by the applicants were goods and not service. - AT
October 11, 2013 Case Laws Service Tax

Stay application - Cenvat Credit - Nexus between output service and input service - Asking an assessee to prove nexus for each and every credit with output service can......
October 11, 2013 Case Laws Service Tax

CENVAT credit - t credit cannot be availed on the capital goods received before the service became taxable under the Finance Act, 1994 - AT
October 11, 2013 Case Laws Customs

Illicit diversion of the imported CPO / non edible vegetable oil - Such fraudsters do not deserve the dispensation under the provisions of first provision to Section......
October 11, 2013 Case Laws Customs

Grant of Value based license or quantity based license - Change in policy after filing application for grant of licence - respondent was bound to issue advance licences....
October 11, 2013 Case Laws FEMA

Prohibition on export and import of foreign currency - as person as a matter of right, is not entitled to import or export in the manner as he wishes without complying......
October 11, 2013 Case Laws Income Tax

Notional interest - When the parties have agreed not to charge the interest, as per the condition laid down in the MoU i.e. “if the remittance is within the less than......
October 11, 2013 Case Laws Income Tax

Block assessment - Proceeding u/s 153A against the employee who was authorized to collect the money from the Toll Plaza- Cash seized from the employee - Proceedings for.....
October 11, 2013 Case Laws Income Tax

TDS u/s 194C - sales of goods or works contract - Contractor undertakes to supply elevators, furnishing material, fire fighting and fire detection system, air......
October 11, 2013 Case Laws Income Tax

Allowability of Depreciation, when income is computed on estimate basis after rejection of books of accounts - hen the Net Profit is made on estimate basis after......
October 11, 2013 Case Laws Income Tax

Nature, Source and genuineness of income - As per AO assessee failed to prove the source and genuineness of income hence taxed the same as undisclosed income u/s 68 -......
October 11, 2013 Case Laws Income Tax

Reference to Valuation officer (DVO) - Section 142A would not be applicable to the assessment made on or before 30.9.2004 and which has become final and conclusive on or....
October 11, 2013 Case Laws Income Tax

Disallowance of loss on sale of iron ore – AO's objection that there is no physical movement of stocks and it is only an accommodative transaction is incorrect as the......
October 11, 2013 Case Laws Companies Law

Extension of accounting year (financial year) - The decision to extend the financial year can be taken at any time though the period cannot be extended by more than......
October 10, 2013 Case Laws Central Excise

SSI Exemption Benefit – calculation of turnover of 1.5 crore and 4.0 crore - Clubbing of clearance - Larger bench decision by majority - Prima facie case is against the.....
October 10, 2013 Case Laws Central Excise

CENVAT Credit – when the job worker had paid duty even though he was not required to pay the duty, the Cenvat credit cannot be denied to the assessee who had received......
October 10, 2013 Case Laws Central Excise

Scope of Input Service under Rule 2(I) - Rent-a-cab Service availed for workers - the issue of nexus in respect of the service, in question, has been examined and the......
October 10, 2013 Case Laws Central Excise

Clearance of Goods – Exempted OR Not - upplies made to SEZ are held to be “export” provisions of Rule 6 of CCR does not arise at all - AT
October 10, 2013 Case Laws Central Excise

Eligibility of Availment CENVAT Credit on Capital Goods - CENVAT credit eligibility is to be determined with reference to the dutiability of the final product on the......
October 10, 2013 Case Laws Central Excise

CENVAT Credit – Revenue was of the view that the equipment’s and machineries were erected in the factory and thus became immovable property and, therefore, cannot be......
October 10, 2013 Case Laws Central Excise

CENVAT Credit - Scope of the terms 'means and includes' - Rule 2(l) of CCR - The expression ‘includes’ cannot be used to oust any activity from the main body of the......
October 10, 2013 Case Laws Central Excise

Refund Claim – Since classification and liability to Central Excise duty have attained finality, the refund claim has no merit - AT
October 10, 2013 Case Laws Service Tax

Goods Transport Agency - transportation of flavoured milk - whether exempt - it was not clear whether the expression ‘milk’ covers flavoured milk also - stay granted partly - AT
October 10, 2013 Case Laws Service Tax

Outdoor Catering Service u/s 67(76a) r.w. 65(24) - The assessee provided food to NTPC employees from a premises provided by NTPC under a license granted to the assesse -....
October 10, 2013 Case Laws Service Tax

Manpower Supply Service – employees on deputation - one of the features of manpower supply service was that the salary of the persons supplied was paid by the manpower.....
October 10, 2013 Case Laws Service Tax

Taxable service to SEZ unit – refund rejected - provisions of the 2005 Act are provided an overriding effect vide Section 51 - the immunity to service tax in respect of....
October 10, 2013 Case Laws Customs

Import of deodorant at Tuticorin port which was not allowed - non Fixation of MRP – Undervaluation – in view of sufficient bank grantee, stay granted - AT
October 10, 2013 Case Laws Income Tax

Classification of head of income – Merely this scrip was held only for one day would not be sufficient to hold that the assessee was in the business of trading in shares - HC
October 10, 2013 Case Laws Income Tax

Genuineness of gifts received from different sources - All the donors were assessed to tax except one who was based at USA - Identity of the donors so also......
October 10, 2013 Case Laws Income Tax

Attachment of bank accounts for recovery in case of sick industries - No permission from AAIFR - Action of the respondents by attachment of the bank accounts is illegal - HC
October 10, 2013 Case Laws Income Tax

Receipt to be treated as capital receipt or revenue receipt - Amount was received by way of share capital which was compulsorily required to be invested by SKSE as per......
October 10, 2013 Case Laws Income Tax

Waiver/reduction of penalty and interest u/s 273A - Section 273A does not confer absolute discretion upon the Commissioner to pass any order which he pleases to make.......
October 10, 2013 Case Laws Income Tax

Interest payable by assessee - Amendment to section 139(8) and 215(3) is retrospective or prospective - this was an additional liability of payment of tax, this will......
October 10, 2013 Case Laws Income Tax

Department has no discretion to prescribe what expenditure the assessee should incur and in what circumstances he should incur the expenses - HC
October 10, 2013 Case Laws VAT and Sales Tax

Validity of writ petition - Tribunal has jurisdiction to entertain the question of law as well as violation of principles of natural justice (with some exemptions) -......
October 10, 2013 Case Laws VAT and Sales Tax

Offence - The petitioner being a simple agent acting on behalf of the proprietor, cannot be held to have any sales tax liability and he cannot be held to have conspired.....
October 10, 2013 Case Laws Companies Law

Maintability of appeal - It would be unsafe to match the colour of one case with that of the other indiscriminately - CLB was right in its view that ITNL was a “member”....
October 10, 2013 Case Laws Income Tax

Accrual of Income - entitlement to make duty free imports of raw materials obtained by the assessee through advance licences and duty entitlement pass book issued......
October 10, 2013 Case Laws Income Tax

Year in which income to be taxed - rate of tax remained the same in the present assessment year and subsequent assessment year - the dispute raised by the Revenue is......

1 ....28 29 30 313233 34 35 36........ 106

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