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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1751 to 1800 of 5273 Records

1 ....32 33 34 353637 38 39 40........ 106

October 1, 2013 Case Laws Income Tax

Cash Credit - Addition u/s 68 - It is impossible to accept that this transaction is genuine when the income tax returns show a meager amount of Rs.1.00 lakh and odd and....
October 1, 2013 Case Laws Income Tax

Authorization for search u/s 158 BD of the Income Tax Act - ITAT observed that nothing to show that the Addl OIT (Inv.) was authorized to issue warrant of authorization.....
October 1, 2013 Case Laws Income Tax

Expenditure u/s 37(1) - whether levy of redemption fine and personal penalty was in the nature of fine and penalty and are not to be allowed as deductible business......
October 1, 2013 Case Laws Income Tax

Deduction u/s 10B of the Income Tax Act – whether printing of textbooks is eligible activity for claiming exemption u/s 10B - held yes - HC
October 1, 2013 Case Laws Income Tax

Revision u/s 263 - ITAT failed to record anywhere that the method, that was adopted by the Assessing Officer to attribute profit of the assessee, is recognised by any......
October 1, 2013 Case Laws Income Tax

Application of section 56(2)(vi)(b) - taxability of gifts received on occasion of the marriage his daughter – The expression “marriage of the individual“ is unambiguous.....
October 1, 2013 Case Laws Income Tax

Waiver/ reduction of penalty u/s 273A - poser of commissioner to reduce or waive penalty imposed under sections 271(1)(a) and 273(2(c) - CIT rejected the application -.....
October 1, 2013 Case Laws Income Tax

Deduction u/s 80IB - Delayed filing of return u/s 139(4) - Power to condone the delay in filing return - vires of Section 80-AC - Assessee directed to make application before CBDT - HC
October 1, 2013 Case Laws VAT and Sales Tax

Penalty - Evasion of tax - Inter state sales during the movement of goods - The petitioner has remained unsuccessful in setting out a case of it being a sale in transit....
September 30, 2013 Case Laws Central Excise

MODVAT Claim on the portion of Furnace Oil/LDO used for generation of electricity - It was logical that if two units were being run at one place, producing two different....
September 30, 2013 Case Laws Central Excise

Validity of Circular - The Board could not have issued the circular for rendering a decision of the Tribunal as irrelevant and nugatory - The remedy actually was to......
September 30, 2013 Case Laws Central Excise

The Tribunal, while holding that principles of natural justice have been violated, should have remanded the matter to the Adjudicating Officer after serving all relevant....
September 30, 2013 Case Laws Central Excise

Bar of Limitation – Subsequent show cause notice in that case was also issued on the same ground namely that manufacturing company and marketing company were related......
September 30, 2013 Case Laws Central Excise

MODVAT Credit - Whether MODVAT Credit can be availed by the assessee on the basis of certificate issued by superintendent preventive – Held yes - HC
September 30, 2013 Case Laws Service Tax

Option to Deposit Dues Along with Interest and 25% of penalty - Since the option has been extended to the appellant to pay 25% of the penalty along with interest and......
September 30, 2013 Case Laws Service Tax

Non payment of service tax by the sob-contractor under a bonafide belief that main contractor has paid the service tax - Management, maintenance or repair service - stay granted - AT
September 30, 2013 Case Laws Service Tax

Construction Service - prima faice services rendered by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not....
September 30, 2013 Case Laws Service Tax

Manpower Supply or Recruitment Agency - Prima facie it appeared that no taxable service was rendered because having a database of labourers or routing of the labourers......
September 30, 2013 Case Laws Service Tax

Valuation - Department viewed that the services provided by them was in the nature of finishing services and denied the benefit abatement - prima facie case in favor of.....
September 30, 2013 Case Laws Customs

Levy of CVD - appellant argued that he is eligible to avail cenvat credit of the CVD paid, even if CVD is not paid, it does not matter - Held that:- This view is totally....
September 30, 2013 Case Laws Indian Laws

Complaint under Section 138 of the N.I. Act - Dishonour of cheques - the attorney holder cannot file a complaint in his own name as if he was the complainant, but he......
September 30, 2013 Case Laws Income Tax

TDS u/s 194I or 194C - nature of payment for use of vehicles - the provisions of Section 194-I could not be applied to the facts of the present case and it has to be......
September 30, 2013 Case Laws Income Tax

Allowability of depreciation on shuttering material - he assessee was the owner of the shuttering which was ready to use - Assessee is entitled for 100% depreciation - HC
September 30, 2013 Case Laws Income Tax

Search conducted u/s 132 of the Income Tax Act - Ownership of jewellery in dispute – seizure of Stridhan - jewellery ordered to be released subject to conditions - HC
September 30, 2013 Case Laws Income Tax

Deduction u/s 80IC - manufacture - various materials that had gone into making of the radio frequency identification device having thus undergone a change and that they.....
September 30, 2013 Case Laws Income Tax

Addition solely on the basis of Departmental valuation report – addition cannot be justified solely relying upon the valuation report - HC
September 30, 2013 Case Laws Income Tax

Addition u/s 68 of the Income Tax Act – Lack of evidence to prove the case - proof of agricultural activities – The assessee was not required to submit proof of......
September 30, 2013 Case Laws Income Tax

Additions u/s 68 - charitable or religious trust - If there is full disclosure of the donation for whatever purpose and that the registration under Section 12-A is......
September 30, 2013 Case Laws Income Tax

Taxability of government grants – following Accounting Standard (AS)-22 one forth was offered for tax - Revenue has not been able to point out and state, how and why the....
September 30, 2013 Case Laws Income Tax

Long Term Capital Gains (LTCG) or Short Term Capital Gains (STCG) - The conversion of the rights of the lessee in the property from having lease hold right into free......
September 30, 2013 Case Laws Income Tax

Sub-agent to deduct TDS – Assessee acting as sub agent was not supposed to deduct TDS from the payment so made to various advertising agencies as per the provisions of.....
September 30, 2013 Case Laws Income Tax

Allowance of Bad-debts u/s 36(1)(vii) - There is no requirement to establish that debts has become irrecoverable in the accounts of the assessee for the previous year. - HC
September 30, 2013 Case Laws Wealth-tax

Commercial property u/s 2(ea) Explanation 5(1) – Exclusion of Value of Property – Net Wealth - it nowhere provides that only if such commercial complex was occupied by......
September 28, 2013 Case Laws Central Excise

CENVAT Credit - input services - scope of the terms 'means and includes' - Rule 2(l) of CCR - the expression ‘includes’ cannot be used to oust any activity from the......
September 28, 2013 Case Laws Central Excise

Interest from the Date of Deposit on Delayed Refund - there was no error in the order of the Tribunal refusing to grant interest from the date of deposit - HC
September 28, 2013 Case Laws Central Excise

Classification of Goods - manufacturing of stainless steel paddy parboiling and drier plant – Revenue was of the view that the goods attract the excise duty and are not.....
September 28, 2013 Case Laws Central Excise

Export of goods - proof of export - The Central Excise Officer has to record a satisfaction that the claim is in order - It is question of fact as to whether the claim......
September 28, 2013 Case Laws Central Excise

Penalty u/s 11AC – abatement claimed u/s 3A towards non production under compounded levy scheme - The authorities do not have discretion in fixing the penalty, and that.....
September 28, 2013 Case Laws Service Tax

Whether the assessee is a commercial concern or not - Business Auxiliary Service - Classification of establishment - H. P. Ex Servicemen Corporation - matter remanded......
September 28, 2013 Case Laws Service Tax

Insurance services - revenue alleged that the assessee had received the amount - appellant submits that the basis on which Revenue stated that they received payment from....
September 28, 2013 Case Laws Service Tax

Utilization of Cenvat Credit for payment of service tax paid under Reverse charge mechanism - import of services - prima facie case is against the assessee - stay granted partly - AT
September 28, 2013 Case Laws Service Tax

CENVAT credit - Input Service Distributor - 4 years delay in availing cenvat credit - prima facie case is against the assessee - stay granted partly - AT
September 28, 2013 Case Laws Customs

Licence for import of raw materials - import of waste/scrap/discarded/ obsolete plastic items. - at the relevant time, the units located in EPZ did not require license.....
September 28, 2013 Case Laws Customs

Condonation of Delay – The appellant was not entitled to the benefit of Section 14 of the Limitation Act - The appeal was barred by limitation by 697 days, which had not....
September 28, 2013 Case Laws Income Tax

Penalty for concealment of Income u/s 271(1)(c) - claims were ex facie wrong being contrary to fundamental/basic principles of accounts and Act, would not have escaped......
September 28, 2013 Case Laws Income Tax

Revision u/s 263 - no books of accounts maintained in regular course of business and prepared in due discharge of their duties by their Accountant or their C.A, had in.....
September 28, 2013 Case Laws Income Tax

Excessive Expenses - transaction with related parties - disallowance u/s 40A(2) - the rate at which, the assessee purchased electricity from M/s OPG Energy Pvt. Ltd.,......
September 28, 2013 Case Laws Income Tax

Cessation of loan liability - waiver of loan taken for purchase of assets - OTS – it does not amount to a benefit arising out of business and it is also not even......
September 28, 2013 Case Laws Income Tax

Whether transfer of shares by the assessee is transfer of a capital asset within the meaning of Section 2(14) of the Act or a transfer of business that falls within the.....
September 28, 2013 Case Laws Income Tax

Indexation year for computation of long term capital gain in case of gift of capital asset – H Assessee must be treated to hold the capital asset in the year of......

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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...

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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

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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 ...

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