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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1651 to 1700 of 5273 Records

1 ....30 31 32 333435 36 37 38........ 106

October 8, 2013 Case Laws Income Tax

Ad-hoc disallowance of 20% of the creditor value – there is no provision in the Act to disallow 20% out of sundry creditors. - AT
October 8, 2013 Case Laws Income Tax

Assessment u/s 153A pursuant to search - estimation of rate of net profit - The net profit rates shown by the appellant in the revised returns are considered as unfair......
October 8, 2013 Case Laws VAT and Sales Tax

Amendment to u/s 41C of Bombay Sales Tax Act - Constitutional validity - Interest of justice can be met with by directing the Respondents not to extend the provision of.....
October 8, 2013 Case Laws Companies Law

Jurisdiction of Court - Infringement of copyright and trademark - It is possible that the goods manufactured by the plaintiff are available in the market of Delhi or......
October 7, 2013 Case Laws Central Excise

CENVAT Credit - Whether Cement, used as construction/building material in the mines is eligible as input for the purpose of availment of Cenvat Credit - held no - HC
October 7, 2013 Case Laws Central Excise

Activity Manufacture OR Not - packing, repacking, relabeling etc. of the battery operated bikes - prima facie falling under the category of automobiles - stay granted partly - AT
October 7, 2013 Case Laws Central Excise

Finalization of provisional assessment - extended benefit of Concessional Rate of Duty – prima facie, we do not see any reason to exclude the amount refunded to Grasim......
October 7, 2013 Case Laws Service Tax

Service tax on Works Contract - Section 65(105)(zzzza) - Whether works contract service is chargeable to service tax, prior to 1.6.2007 - matter referred to 5 member bench - AT
October 7, 2013 Case Laws Service Tax

Penalty u/s 76 and 78 - Waiver of penalty u/s 80 - service tax on GTA under reverse charge method was adjusted with cenvat credit - later paid in case at the instance of....
October 7, 2013 Case Laws Service Tax

Hire/purchase and lease transactions - banking and financial services - For tax liability to enure there should thus be a confluence between the specified entity and the....
October 7, 2013 Case Laws Customs

Imposition of Penalty u/s 1112(a) of Customs Act - n the absence of the documents which have been relied upon for issuance of show cause notice, the adjudication order......
October 7, 2013 Case Laws Income Tax

Waiver of delay in filing belated revised return u/s 119 - Belated Revised return filed to claim deduction of freight expenses after depositing TDS u/s 40(a)(ia) -......
October 7, 2013 Case Laws Income Tax

Unexplained income u/s 68 - foreign donation - The donor, in fact, contended that not only his income tax return, but, all such returns are regularly scrutinized by the.....
October 5, 2013 Case Laws Central Excise

Cenvat Credit - Credit was denied on the ground that supplier of craft paper should have availed the exemption notification - prima facie assessee was eligible to pay......
October 5, 2013 Case Laws Central Excise

MRP based duty u/s 4A - Stay - CESTAT directed to make Entire Duty as Pre-deposit - when the issue as to whether the 1977 Rules were applicable itself was in doubt and.....
October 5, 2013 Case Laws Central Excise

Penalty - whether wrong mentioning of provisions for invoking penalty would render the order illegal – Held No - tribunal is wrong in deleting the penalty - HC
October 5, 2013 Case Laws Central Excise

Cenvat Credit on M.S. scrap - first stage / second stage dealer - dealer could not produce purchase invoice of M.S. scrap supplied to the applicant - prima facie case is....
October 5, 2013 Case Laws Service Tax

Benefit of Notification No. 1/2006-ST – Waiver of Pre-deposit - The appellant was laying optical fibre cables for BSNL and other telecom service providers - prima facie.....
October 5, 2013 Case Laws Service Tax

Taxability of Service - The applicant was engaged in the business of constructing residential villas – it cannot be said that these buildings were independent housing......
October 5, 2013 Case Laws Service Tax

Mandap Keeper Service u/s - in the temple some stalls were let out to different persons for the business of selling toys, garlands, flowers, food etc - it is not a......
October 5, 2013 Case Laws Customs

Discretionary Power - The adjudicating authority had used his discretionary power to come to reasoned conclusion not to confiscate the goods - the decision cannot be......
October 5, 2013 Case Laws Customs

Penalty u/s 112(b) of Customs Act – allegation that he was using an imported bike which could not have been established as legally imported into India - stay granted - AT
October 5, 2013 Case Laws Customs

Reduction in Fine and Penalty – One cannot beat another with a stick which does not exist – there was no reason to interfere with the order - AT
October 5, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - The “concealment“ was detected only during the scrutiny. The assessee has given the false statement. On false estimate/statement, the penalty is justifiable - HC
October 5, 2013 Case Laws Income Tax

Unexplained expenditure u/s 69C - expenditure of stamp duty paid for registration of property sold - additions confirmed - HC
October 5, 2013 Case Laws Income Tax

Disallowance of revenue expenditure - Non commencement of business - even if the entire stretch of canal is yet to come into existence, in a project of this big a size,.....
October 5, 2013 Case Laws Income Tax

Violations of condition specified in section 11(5) of the Income Tax Act - exemption u/s 10(23C)(vi) - advance against purchase of property - application of income -......
October 5, 2013 Case Laws Income Tax

Reassessment u/s 147 - Classification of head of Income – Income to be assessed under the head of ‘Income from House property’ or ‘Income from the business’ - reopening confirmed - HC
October 5, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - merely because assessee's claim has been disallowed, it cannot be said that the assessee is also guilty of concealment of income or furnishing of....
October 5, 2013 Case Laws Income Tax

Additions made u/s 69B - excess stock found during survey - assessee contended that as per the books during the course of survey was without the opening stock - no merit....
October 5, 2013 Case Laws Income Tax

Additions u/s 68 - unsecured loans - unexplained cash credit - proof of source of source or origin of the cash credits – Very genuineness of the transaction was not......
October 5, 2013 Case Laws Income Tax

Power of Settlement commission to rectify or review its order - Settlement commission did not take into account the unabsorbed depreciation – This is a fit case where......
October 5, 2013 Case Laws Income Tax

Direction u/s 142(2A) - special audit - principal of natural justice – t the principles of natural justice has to be followed as it is not expressly excluded. - HC
October 5, 2013 Case Laws Income Tax

Addition u/s 68 - purchase of gold ornaments - stock in trade - payment of local taxes – even if tax is paid, it is open to the tribunal to take a view in favour of the Revenue - HC
October 5, 2013 Case Laws Income Tax

Applicability of section 50C of the Income tax act on trading transaction of sale and purchase of land - Section 50C is not applicable during the relevant assessment year - HC
October 5, 2013 Case Laws Companies Law

Lifting of Corporate Veil – It would be improper and unsafe to draw the conclusion, merely from the statement of the General Manager (Marketing), that both the......
October 4, 2013 Case Laws Central Excise

CENVAT Credit – DTA unit converted into 100% EOU – Conversion and Utilization of Credit – the assessee is entitled to avail the credit in balance as on the date of conversiont - HC
October 4, 2013 Case Laws Central Excise

Penalty – The disclosure of duty liability in the return and payment of duty along with interest before the issuance of show cause notices cannot invite penalty under Rule 25 - HC
October 4, 2013 Case Laws Central Excise

Export or Clearances for Home Consumption – Benefit of Notification No. 8/2011 - The only dispute was that since the Form-‘H’ Certificate was furnished beyond the period....
October 4, 2013 Case Laws Central Excise

Conversion of vehicles into ambulance - Manufacture - writ petition against show cause notice - petition dismissed for want of jurisdiction - HC
October 4, 2013 Case Laws Central Excise

It was just and proper for the Revenue to demonstrate as to how the admissions made before the Settlement Commission were erroneous and it was just and proper for the......
October 4, 2013 Case Laws Service Tax

The grievance of the petitioner was that the petitioner had opted out of LTU scheme and the request of the petitioner to transfer the pending assessment and other......
October 4, 2013 Case Laws Service Tax

Management, Maintenance or Repair Services – assessee had been awarded a contract of laying pipelines and also pumping operation, maintenance and repair of such......
October 4, 2013 Case Laws Service Tax

Advertising Agency - There was nothing on record to show that the advertising agency which was situated abroad was visualizing, conceptualizing etc of the said......
October 4, 2013 Case Laws Service Tax

Valuation u/s 67 - import of services - reverse charge - consultancy services - transaction with associated enterprise (AE) - addition on account of amount debited or......
October 4, 2013 Case Laws Customs

Restoration of appeal - Doctrine of merger - all efforts were made by the appellant to see that he does not comply with the order of predeposit and/or confirmed the duty....
October 4, 2013 Case Laws Customs

Imported Goods – Even if there was no malafide, the goods were liable for confiscation and imposition of penalty, if no licence was produced or non permission from the DGFT - AT
October 4, 2013 Case Laws Indian Laws

Erection of telecommunication tower - Obstruction in construction on the ground of health issues - , if the petitioner has obtained necessary permits and licenses,......
October 4, 2013 Case Laws Income Tax

Interest u/s 214 and 244 - Interest on interest for late grant of refund - it is only that interest provided for under the statute which may be claimed by an assessee......
October 4, 2013 Case Laws Income Tax

Condoning the delay in filing the application or registration u/s 12AA - delay in submitting application for registration has been condoned and the department has been.....

1 ....30 31 32 333435 36 37 38........ 106

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