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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 1851 to 1900 of 5273 Records

1 ....34 35 36 373839 40 41 42........ 106

September 26, 2013 Case Laws Income Tax

Interest u/s 244A - Delay in granting refund - refund due to excess self assessment tax paid - Assessee is eligible for interest u/s 244A for the entire period for which....
September 26, 2013 Case Laws Income Tax

The rate at which Maruti Udyog Limited is claimed to supply the power to its AE cannot be said to be the market rate of the power in that area - There was a loss in the.....
September 26, 2013 Case Laws Income Tax

As the consideration for live broadcasting does not fall either u/s 9(1)(i) or u/s 9(1)(vi), such amount is not chargeable to tax under the provisions of this Act in the....
September 26, 2013 Case Laws Income Tax

Expenditure on spouse/ relatives of Director of the company is disallowed u/s 37 of the Income Tax Act - a sum of Rs. 13.38 lakhs incurred by the appellant-company on......
September 26, 2013 Case Laws Income Tax

The information / knowledge available to the assessee was made through a licence; consequently, it is covered under the definition of “royalty“ under the domestic law......
September 26, 2013 Case Laws Companies Law

Jurisdiction of Company Law Board - Removal of auditors - Power to pass order u/s 402 - Whether, CLB was justified in law in not exercising the said powers and in......
September 25, 2013 Case Laws Central Excise

Adjustment of pre-deposit with cenvat credit - petitioner was entitled to have this adjustment of his credit amount against his liability under Section 35 F of the......
September 25, 2013 Case Laws Central Excise

Concessional rate of duty - manufacturing of tent - Notification No.29/2004-CE - The use of aluminum pipes to hold the tents will not prima facie take them out of the......
September 25, 2013 Case Laws Central Excise

Exemption on Duty under Rule 10 od Pan Masala Rules - So long as the days of closure were continuous, even if the days fall in different calendar months it will......
September 25, 2013 Case Laws Central Excise

Rebate Claim under Rule 18 of CE Rules, 2002 - the rebate claim was rightly held admissible - applicant cannot be allowed to continue repeating the said lapse and keep....
September 25, 2013 Case Laws Service Tax

Classification - Business auxiliary service and business support service - Writ petitions against show cause notice especially in tax matters should not be entertained......
September 25, 2013 Case Laws Service Tax

Separate Legal Entity or not – renting of immovable property - respondent-revenue does not oppose the submission that petitioner is not a legal entity but serves as a......
September 25, 2013 Case Laws Service Tax

Penalty u/s 80 - Failure to pay service tax before due date - no deliberate intention to evade tax. - no penalty - HC
September 25, 2013 Case Laws Customs

No doubt, the Court does not act as a court of appeal against the decision of customs authorities but when no remedy was available to the petitioner against an order......
September 25, 2013 Case Laws Customs

Prohibition to Transact Business in case of CHA - In the present case, no circumstances existed which would suggest invoking of this emergency provisions without taking.....
September 25, 2013 Case Laws Customs

Power to pass an interim order of attachment of the bank account was not contemplated under Section 121 of the Customs Act and, therefore, the account of the authorities....
September 25, 2013 Case Laws Income Tax

Nature of additions made u/s 68 - whether income disclosed as commodity income would fall under the head Income from other source - held no - HC
September 25, 2013 Case Laws Income Tax

Assessee in default u/s 201 for not deducting tax at source u/s 192 - action of the assessee, in not deducting tax at source from conveyance allowance paid to its......
September 25, 2013 Case Laws Income Tax

Rejection of books of accounts u/s 145(3) - low sale/profit - The assessee cannot be penalized specially when its books of accounts were properly audited and relevant......
September 25, 2013 Case Laws Income Tax

Base year for considering cost of inflation index (CII) for computing long term capital gain on inheritance of property - it should be the date when previous owner......
September 25, 2013 Case Laws Income Tax

Penalty under section 271G of the Income tax Act – TPA - failure to furnish information and documents required by an Assessing Officer under Section 92D - The......
September 25, 2013 Case Laws Income Tax

Penalty for concealment of income u/s 271(1)(c) of the Income Tax Act - Claim of capital loss as bad debt - bonafide belief - no penalty - HC
September 25, 2013 Case Laws Income Tax

Deduction u/s 80IB for extracting of oil. – commercial production of mineral oil as per. sec. 8OIB(9) Involves the activity of extracting Oil from underneath of......
September 25, 2013 Case Laws Income Tax

Where CIT(A) and ITAT had set aside the orders, AO can pass fresh orders -Restored the matter to the Assessing Officer to proceed afresh and in accordance with law - HC
September 25, 2013 Case Laws Income Tax

Amendment of assessment u/s 155 - Once the assessment under Section 143 (3) (b) has been framed and was subsequently set aside by the appellate authority, it cannot be......
September 25, 2013 Case Laws Income Tax

Whether Adjustment made in the returned income on account of the claim under Section 80M was beyond the scope of the provisions of Section 143(1)(a) - held no - HC
September 25, 2013 Case Laws Income Tax

Whether sections 80 HH and 80-I of the Income-tax Act, 1961, are independent of each other and therefore a new industrial unit can claim deductions under both the......
September 25, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - in respect of MAT companies, which are assessed under Section 115-JB, where the furnishing of inaccurate particulars does not result into any......
September 25, 2013 Case Laws Income Tax

Expenditure incurred of preparation of project report - The project in the present case was for setting up a new plant for manufacturing chemicals with new technology,......
September 25, 2013 Case Laws Income Tax

Search and seizure - basis of additions – Even if an illegal search does not vitiate the discovery of incriminating document during search and the department may rely......
September 25, 2013 Case Laws Income Tax

Rejection of books of accounts - The lower G.P. Rate never attracts the addition and it cannot be a ground for rejection of the books - HC
September 25, 2013 Case Laws Income Tax

Best Judgment Assessment - it is not necessary that on restoring to best judgment assessment the Assessing Authority must reach a different figure of income and profit. - HC
September 25, 2013 Case Laws Income Tax

Circulars in the relevant year was binding upon the department and assessee can challenge the affect of the Circular but that the A.O. did not have any right to ignore......
September 24, 2013 Case Laws Central Excise

Criminal proceedings - The order which formed basis of the complaint in question had been set aside by the Appellate Tribunal, therefore, continuation of criminal......
September 24, 2013 Case Laws Central Excise

Condonation of delay - The apprehension expressed by the petitioner that there will be closure of his shops and that the matter will be precipitated pushing him to......
September 24, 2013 Case Laws Central Excise

Clandestine removal of goods - 100% EOU - date of Debonding - the case has to be seen not having regard to how many pieces of evidences are there but with reference to......
September 24, 2013 Case Laws Central Excise

Clandestine removal - SCN - Invocation of Extended Period of Limitation - there is no provision under the Central Excise Act, which prohibits issuing more than one show.....
September 24, 2013 Case Laws Service Tax

Refund of tax - Benefit of notification - Non fulfillment of conditions - Since there was no effort to defraud the respondent and the amount of commission was already......
September 24, 2013 Case Laws Customs

Conviction for an Offence Punishable u/s 21(c) and 28 r.w. 23(c) – where substantial term of imprisonment was inflicted excessive fine should not be imposed except in......
September 24, 2013 Case Laws Customs

Sale of uncleared goods - Restoration and Restitution of Imported Revolver – Section 48 of the Customs Act was clearly applicable as the imported item, i.e. the......
September 24, 2013 Case Laws Customs

Maintainability of Petition - Release of Foreign Exchange Retained - This was not a case of evasion of duty Section 129E of the Customs Act has no manner of application.....
September 24, 2013 Case Laws Income Tax

Whether incentive received by the assessee by way of additional quota for free sale sugar which is directly connected with the business activities of the assessee, was......
September 24, 2013 Case Laws Income Tax

Service of Notice u/s 143(2) within the time limit – Held that:- The onus to rebut the presumption of service of notice sent by post, lies upon the petitioner. - HC
September 24, 2013 Case Laws Income Tax

Benefit under Section 43(5) clause (d) – speculative loss - the said insertion was made by Finance Act, 2005. Rule 6 DDA and Rule DDB notified as on 25.1.2006 - delay,.....
September 23, 2013 Case Laws Central Excise

Production capacity based duty - Abetment of Duty – no production for a period of 36 day - Pan Masala Packing Machine (Capacity determination and collection of duty)......
September 23, 2013 Case Laws Central Excise

Revenue neutral exercise - Assessable Value of Goods - the demand for the normal period of limitation without invoking extended period has to be upheld - AT
September 23, 2013 Case Laws Central Excise

The goods cleared in loose condition to spare parts division for being packed for retail sale are not the packaged commodity and hence there would be no requirement to......
September 23, 2013 Case Laws Central Excise

Manner of payment of duty - Default under rule 8(3A) - The goods on which the duty was so paid should be deemed to have been cleared without payment of duty as per Rule.....
September 23, 2013 Case Laws Service Tax

Valuation - inclusion of cost of goods sold - the supply contract indicates that the ownership of the plant and machinery gets passed over to the service recipient, as......
September 23, 2013 Case Laws Service Tax

Manpower Recruitment and Supply Service - Supply of Labour Without Agreement - prima facie case against the assessee - stay granted partly - AT

1 ....34 35 36 373839 40 41 42........ 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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F: Labour Cess applicable on cost of construction without GSt or gross cost

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...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

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

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

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...