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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1701 to 1750 of 5273 Records

1 ....31 32 33 343536 37 38 39........ 106

October 4, 2013 Case Laws Income Tax

Share issue expenses - Even though the assessee stated that this expenditure was incurred so as to improve the cash availability, yet, the fact remains that the......
October 4, 2013 Case Laws Income Tax

Deductibility of expenditure incurred on VRS - Rule 2BA of the Rules is attracted and applicable only to a circumstance, where the benefit of Section 10(10C) of the Act.....
October 4, 2013 Case Laws Income Tax

Evidentiary value of the documents seized – Unsigned photocopy of the agreement for purchase of the property cannot be a material to rely on, when the registered sale......
October 4, 2013 Case Laws Income Tax

Shortfall in TDS u/s 192 – it would appear that the payment of deducted tax shall be extended upto the end of the relevant financial year irrespective of the fact......
October 4, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - In the given situation and particularly as the addition for benami accounts stands deleted and there is no dispute about the facts that the......
October 4, 2013 Case Laws Income Tax

Mistake in refusing deduction under Chapter VI-A - obvious mistake - such mistake shall be rectified within a period of one week and consequential order shall be passed.....
October 4, 2013 Case Laws Income Tax

Intimation order under Section 143(1)(a) cannot be treated to be an order of assessment. - it was open for the assessee to submit the revised return at any time before......
October 4, 2013 Case Laws Income Tax

Agriculture income - composite income - Rule 8 - business of growing, manufacturing and selling of tea - 60% of Premium on import licence, Sale of Scrap, Misc. Garden......
October 4, 2013 Case Laws Companies Law

Winding up Petition u/s 433(f) r.w. Section 439(c) of the Companies Act – Once the differences between the directors were sorted out – for which no attempt appears to......
October 3, 2013 Case Laws Service Tax

Recovery - ST VCES 2013 - The object of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 may be defeated, if the recovery is allowed to proceed - HC
October 3, 2013 Case Laws Central Excise

Damaged Inputs by Fire - Whether inputs damaged in fire could be considered as inputs not used in the manufacture of final products and accordingly duty involved on such....
October 3, 2013 Case Laws Service Tax

Waiver of Penalty u/s 80 - Whether ignorance of law can be a reasonable cause for allowing benefit of waiving penalties under Section 80 of the Finance Act, 1994 -......
October 3, 2013 Case Laws Service Tax

Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT
October 3, 2013 Case Laws Service Tax

Classification of service - canvassing air cargo - Business Auxiliary Service or not - H applicant to make a pre-deposit of 50% of the tax demanded - AT
October 3, 2013 Case Laws Customs

Disciplinary proceedings against the customs officer (Inspector) - delay in the proceedings - decided in favor of officer - HC
October 3, 2013 Case Laws Customs

Attachment and Recovery of Customs duties - Scope of the Definition “Defaulter” - Whether, for dues of the “defaulter“, the appellants, i.e; wife and children of the......
October 3, 2013 Case Laws Customs

Import of Construction Sand - The only case of the Customs Department for detaining the consignment was for want of 'Plant Quarantine Certificate' - Construction Sand to....
October 3, 2013 Case Laws Customs

Refund of provisional assessed duty deposited under protest - period of limitation - Assuming that the petitioner has not filed any appeal challenging the provisional......
October 3, 2013 Case Laws Income Tax

Authorization of retention of seizure of the books of account, laptop and CDs etc. u/s 133A (3)(ia) – authorization upheld - HC
October 3, 2013 Case Laws Income Tax

Provision for future liabilities (expenses) - whether allowable - mercantile basis of accounting - held yes - HC
October 3, 2013 Case Laws Income Tax

Addition on account of suspicion - Income-tax Officer is not entitled to make a pure guess and make an assessment without reference to any evidence or any material at all. - HC
October 3, 2013 Case Laws Income Tax

Whether levy of penalty u/S 271(1)(c) of the Income Tax Act is automatic – Imposition of penalty is not automatic. - HC
October 3, 2013 Case Laws Income Tax

Competency of ITAT to dismiss the appeal for want of prosecution – Income Tax Appellate Tribunal is not competent to dismiss the appeal for want of prosecution - HC
October 3, 2013 Case Laws Income Tax

Return of seized money - section 132A - the seized amount should not be kept idle as “dead investment“. - order of release of seized money subject to conditions justified - HC
October 3, 2013 Case Laws Income Tax

Tax effect - Maintainability of appeal in view of the CBDT Circular/ Instruction No.5 of 2008 - the tax will not include any interest thereon, except where chargeability....
October 3, 2013 Case Laws Income Tax

Reassessment - Notice u/s 148 for making additions u/s 41(1) -There was no nexus between reasons recorded in formation of belief from the facts emerging in the case, the....
October 3, 2013 Case Laws Income Tax

Revision u/s 263 - ITAT perpetuated the error by agreeing with the views expressed by the Revisional Authority that transport subsidy was not entitled to be deducted in.....
October 3, 2013 Case Laws Income Tax

Block assessment - The requirement of notice under Section 143 (2) cannot be dispensed with - HC
October 3, 2013 Case Laws Companies Law

Though the Company Law Board was entitled to decide the validity of the transfer, despite granting leave to the parties to go to the Civil Court, it should not have......
October 1, 2013 Case Laws Central Excise

Issuance of Show cause notice beyond normal period of Limitation – recovery of interest on late payment of duty - when no suppression of facts no demand beyond one year - HC
October 1, 2013 Case Laws Central Excise

Duty on Finished Goods Short Found - no fault can be found with the decision of the authorities below in discarding the statement/panchanama recorded on the date of......
October 1, 2013 Case Laws Central Excise

Classification of goods - Condensing Unit of Air-conditioning Machines - Words and Phrases - Valuation - Import policy - the components which were required for......
October 1, 2013 Case Laws Central Excise

Valuation of Goods - physician’s samples - There cannot be two valuations for the physician’s sample and for the open market sale - HC
October 1, 2013 Case Laws Central Excise

Transfer of Cenvat Credit on transfer of capital goods - Rule 10 - another factory of the manufacturer was not under Cenvat Scheme - demand confirmed - HC
October 1, 2013 Case Laws Service Tax

Stay application - non deposit of service tax as collected from the clients / customers - having regard to financial hardship, stay granted partly - AT
October 1, 2013 Case Laws Service Tax

CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT
October 1, 2013 Case Laws Service Tax

Export of services - Money transfer business – Location of the consumer - Following decision of Paul Merchants Ltd. vs. C.C.E., Chandigarh [2012 (12) TMI 424 - CESTAT,......
October 1, 2013 Case Laws Service Tax

Vocational training - the adjudicating authority prima facie erred in holding that since the degree in hotel management granted by the petitioner is a professional......
October 1, 2013 Case Laws Service Tax

Demand beyond normal period of limitation - Whether waiver of penalty u/s 80 would mean that no demand can be confirmed beyond the normal period of limitation - stay granted partly - AT
October 1, 2013 Case Laws Customs

Exemption from levy of CVD - the goods imported by the appellant were exempt from duty of excise vide Notification No. 4/2006-C.E. as the goods which were imported were....
October 1, 2013 Case Laws Customs

Assessable Value of Goods – inclusion of fee payable by the appellants for the Sole Distribution Rights - the department could not show any evidence that the aforesaid......
October 1, 2013 Case Laws Customs

Penalty on CHA - There was no deliberate attempt on the part of the appellant in violating the law; therefore penalty against the appellant herein is much on the higher.....
October 1, 2013 Case Laws Customs

Penalty u/s 112(a) - frozen peas, the goods under importation, has not been found fit for importation - penalty confirmed - AT
October 1, 2013 Case Laws Customs

Penalty - Confiscation of foriegn currency - carrying currency in excess of prescribed limit - penalty reduced - AT
October 1, 2013 Case Laws Income Tax

Fee for Technical services - DTAA with Singapore - Section 9(1)(vii) of the Income tax - fee paid for training, in-class teaching and on-line teaching - not taxable - AAR
October 1, 2013 Case Laws Income Tax

Charitable activities u/s 2(15) - exemption u/s 10(23C) - Whether receipt of royalty in lieu of IPR is charitable activity or not - Requirement of separate books of......
October 1, 2013 Case Laws Income Tax

Whether the excise duty on raw material consumed during the year is allowable u/s. 37(1) - held yes - HC
October 1, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(i) for Non TDS – method of accounting - v Thus a circular may not override or detract from the provisions of the Act but can seek to mitigate the.....
October 1, 2013 Case Laws Income Tax

Deduction u/s 80G - charitable activities u/s 2(15) or not - activities of Akhand naam sankirtan, Thakur Sewa of Shri Girdhari Ji and Samadhi of Baba Gaurang Das. and......
October 1, 2013 Case Laws Income Tax

Reassessment - Issue of Notice u/s 148 to the wrong address – notice is not valid - provisions of Section 292BB would also not help the department. - HC

1 ....31 32 33 343536 37 38 39........ 106

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F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

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N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

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H: Provisions restricting input tax credit on goods/services for construc...

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H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...