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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1601 to 1650 of 5273 Records

1 ....29 30 31 323334 35 36 37........ 106

October 9, 2013 Case Laws Central Excise

CENVAT Credit cannot be denied merely on the basis of certain procedural lapses when the duty paid nature and its receipt in the factory and utilization in the......
October 9, 2013 Case Laws Central Excise

Cenvat Credit - various iron and steel items used for laying down the foundation which are attached to earth and cannot be said to be cenvatable items - prima facie case....
October 9, 2013 Case Laws Central Excise

Refund - Whether in view of subsequent issue of credit notes neutralising the higher price along with higher duty earlier charged, the respondent would be eligible for......
October 9, 2013 Case Laws Central Excise

Eligibility for Duty Exemption under Notification No. 108/95-C.E – Assesse cannot be accorded of suppressing the relevant facts from the Department, more so, when the......
October 9, 2013 Case Laws Central Excise

Penalty u/s 11AC - The assesse did not choose to contest the demand on the ground of limitation, thereby virtually accepting the allegation of suppression - penalty confirmed - AT
October 9, 2013 Case Laws Central Excise

Valuation - compensation for damage, breakage or loss suffered by the goods after removal from the factory, was not permissible to be deducted from value - AT
October 9, 2013 Case Laws Service Tax

Valuation - Construction of commercial and residential complexes - when abatement is claimed, it should be from value inclusive of all the materials used for providing......
October 9, 2013 Case Laws Service Tax

Provision of services to self - BAS - Export of services without receiving foreign exchange - valuation u/s 67 regarding transactions with associated parties - stay granted - AT
October 9, 2013 Case Laws Service Tax

Renting of Immovable Property Services - Joint property / co-ownership - benefit of SSI exemption Notification No 6/2005-ST - whether each owner is eligible for value......
October 9, 2013 Case Laws Service Tax

Franchisee Services - Period of limitation – applicant was granted representational rights for providing service - No prima facie case for total waiver of pre-deposit of....
October 9, 2013 Case Laws Service Tax

BAS - Commission on Promotion and Marketing – incentives were received in respect of all the models as quantity discounts or prompt payment discounts in respect of......
October 9, 2013 Case Laws Customs

Validity of Order passed by Appellate Committee, Ministry of Commerce – Misuse of DEEC licence - It is apparent that there has been error in the decision making process.....
October 9, 2013 Case Laws Customs

Order u/s 3(1) of COFEPOSA - Considering the grounds on which the detention order is sought to be quashed at the pre-execution stage and the law relating thereto, none......
October 9, 2013 Case Laws Customs

CENVAT Credit and Claiming All industry Duty drawback - merchant exporter - the restriction in condition 13 (i) of Notification 103/2008-Cus(N.T) is with reference to......
October 9, 2013 Case Laws Indian Laws

Withholding of Pension - A person cannot be deprived of this pension without the authority of law, which was the Constitutional mandate enshrined in Article 300 A of the....
October 9, 2013 Case Laws Income Tax

International transaction or not - Consultancy charges - even if it is assumed that certain benefit accrued to the Associated Enterprises and they were to compensate the....
October 9, 2013 Case Laws Income Tax

Addition on the basis of inflated stock statement submitted to bank - Addition under Section 69B - additions not permissible - HC
October 9, 2013 Case Laws Income Tax

Transfer of case - Reasonableness of order passed by Commissioner u/s 127 - so long as reasons indicated in the order are neither arbitrary and/or unreasonable, Court......
October 9, 2013 Case Laws Income Tax

Limitation – Notice for penalty u/s 271(1)(c) - the notice under Section 271(1)(c) of the Act was handed over to the counsel on 13.03.1989, and by then, the time......
October 9, 2013 Case Laws Income Tax

Disallowance of interest expense - loan and advances to sister concerns – Held that:- Rate of interest for advancing the loan to the sister concern was 6% and borrowing.....
October 9, 2013 Case Laws Income Tax

Nature of expenditure incurred on account of issue of bonds - revenue expenditure or capital expenditure – expenditure was a permissible deduction - HC
October 9, 2013 Case Laws Income Tax

Addition u/s 41(1) - The fact that the assessee had refunded the amount does not exonerate his accountability under charging Section 41(1) and 43(B) read with Section......
October 9, 2013 Case Laws Income Tax

Reassessment u/s 147 without service of Notice u/s 143(2) - whether Notice under section 143(2) to be directory and not mandatory - held as mandatory - HC
October 9, 2013 Case Laws Income Tax

Deduction u/s 80IB - Housing project - Joint development agreement - whether for the purpose of benefit u/s 80IB(10, the assessee could be considered as the owner of the....
October 9, 2013 Case Laws Income Tax

Retrospective effect of section 234D of the Income Tax Act – Interest on excess refund - period prior to 1.6.2003 - can not be demanded - order of HC sustained - SC
October 9, 2013 Case Laws Income Tax

Disallowance under Section 40(a)(ia) due to non deduction of TDS - section 40(a)(ia) would cover not only to the amounts which are payable as on 31st March of a......
October 9, 2013 Case Laws Income Tax

Disallowance u/s 14A - since the shareholders funds are far in excess of the investments, it can be presumed that investments are out of interest free shareholders funds....
October 9, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) of the Income Tax Act – short term capital gains was not disclosed in the return of income - levy of penalty confirmed - AT
October 9, 2013 Case Laws VAT and Sales Tax

Purchase against C Form - any notification issued under the Act of 1954 cannot discredit the rebate claimed by an assessee on purchase of material by declaration under......
October 9, 2013 Case Laws VAT and Sales Tax

Penalty u/s 4B(5) of UPTT - when the assessee in his proforma 4 and form 82 has himself declared the manufacture goods as plastic goods there was little or no evidence......
October 8, 2013 Case Laws Central Excise

Power of Judicial Review - challenge the order of Settlement Commission - majority order versus minority order - The opinion of the majority quashed and the minority opinion upheld - HC
October 8, 2013 Case Laws Central Excise

Activity Manufacture OR Not – the processes of decantation and distillation done by the appellant - whether processed goods remain same as Crude Oil - held no......
October 8, 2013 Case Laws Central Excise

CENVAT Credit - Aluminium/ Copper coils for the repair of transformers – winding of wire/ coils would not amount an item to be considered as ‘goods’ within the meaning.....
October 8, 2013 Case Laws Central Excise

SSI Exemption - Notification No. 08/2003 - The Revenues entire case is that inasmuch as branded goods are exempted in terms of Notification No. 4/06, their clearance......
October 8, 2013 Case Laws Central Excise

Valuation of Goods – Transaction value u/s 4 or MRP based valuation u/s 4A - Bulk pack of the Tooth Brushes – cannot be considered as for retail sale - stay granted - AT
October 8, 2013 Case Laws Central Excise

CENVAT Credit – Capital Goods or inputs - credit on Racks - They have taken credit on these items by classifying the same as capital goods but that by itself cannot be......
October 8, 2013 Case Laws Service Tax

CENVAT Credit on the basis of debit note – Prima facie when the appellant failed to follow prescribed mode, as an interim measure it was directed to deposit 50% of the......
October 8, 2013 Case Laws Service Tax

CENVAT Credit – It has been interpreted by the Courts that the scope of input services given before 01.04.2011 was very wide - stay granted - AT
October 8, 2013 Case Laws Service Tax

CENVAT Credit – input services - promotional activities - LIC insurance for employees – Prima facie case in favour of assessee - a part of credit stand reversed – Stay granted - AT
October 8, 2013 Case Laws Service Tax

Cenvat Credit - duty paying documents - document based on which credit has been taken is issued by an organization other than an organisation providing the service -......
October 8, 2013 Case Laws Customs

Valuation of goods - inclusion of Demurrage charges - In no stretch of imagination the demurrage can be included in the value of the goods for the purpose of assessment.....
October 8, 2013 Case Laws Customs

Valuation - Import of turtle shells - the plea of the appellant that the consignment which they got free-of-cost from the foreign supplier is of value of Rs.3500/- only....
October 8, 2013 Case Laws Customs

Extended period of limitation - Benefit of notification - disposal of goods imported against Duty Free Import Authorizations Licence (DFIA) - export obligation was met - no penalty - AT
October 8, 2013 Case Laws Income Tax

Depreciation on imported cars - amalgamation / merger - Respondent assessee had acquired the asset i.e. imported cars after the cut off date i.e. 1st April, 2001 and,......
October 8, 2013 Case Laws Income Tax

Explanation to section 73 only provides for a deeming fiction in certain circumstances where the assessee would be deemed to be carrying on a speculation business. Such.....
October 8, 2013 Case Laws Income Tax

Reassessment u/s 147 - notice under Section 143(2) is mandatory and in the absence of such service, the Assessing Officer cannot proceed to make an inquiry on the return....
October 8, 2013 Case Laws Income Tax

TDS u/s 195 - whether reimbursement of lease line charges does/does not qualify as Royalty under Article 12 of India UK Treaty – held no - HC
October 8, 2013 Case Laws Income Tax

Depreciation - reduction of subsidy from actual cost reduced - though subsidy was held as capital receipt but this cannot be held to be a rule of universal application.....
October 8, 2013 Case Laws Income Tax

Power of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Tribunal committed no error in exercising power......
October 8, 2013 Case Laws Income Tax

Object of Trust - scope of section 2(15) - In the present case, activity of manufacturing and sale of ayurvedic preparations has been undertaken only for the purpose of....

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