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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 201 to 250 of 5273 Records

1 2 3 456 7 8 9........ 106

December 17, 2013 Case Laws Income Tax AT

Denying exemption u/s. 11 and 10(23C) - The objects of the trust have been violated in a wholesome manner and the basis on which registration is granted no longer......
December 17, 2013 Case Laws Income Tax AT

As per section 143(1) - denial of exemption u/s 54F while processing rectification application u/s 154 for claim of TDS - such an enquiry is not possible on the petition....
December 17, 2013 Case Laws Income Tax HC

Service of notice u/s 143(2) for the purpose of reassessment u/s 147 - revenue contended that notice u/s 142(1) should be regarded as a notice issued under Section......
December 17, 2013 Case Laws Income Tax AT

Treatment of rental income - warehouse/godown - receipts were taxable as business income and not income from house property, more so when receipts were assessed as......
December 17, 2013 Case Laws VAT and Sales Tax HC

Whether the Forty-sixth amendment to the Constitution of India has done away with the doctrine of Mutuality - the claim of the assessee itself does not appears to be a.....
December 17, 2013 Case Laws VAT and Sales Tax HC

Demand of tax - Rejection of books of accounts - In the absence of any material to show that the assesee revisionist was indulging any central sales, the authorities......
December 16, 2013 Case Laws Central Excise AT

Eligibility for Notification No.63/95-CE – extension of benefit of the Notification to a job worker and vendor supplying input to the manufacturer of final goods for......
December 16, 2013 Case Laws Central Excise AT

Inclusion of the value of accessories in the value of three wheelers supplied –the value of tool kits and jack assembly are not includable in the assessable value of the....
December 16, 2013 Case Laws Central Excise AT

Penalty u/s 11AC - any presumption, howsoever strong, cannot take the place of an evidence - The ingredients as contained in Section 11AC of Central Excise Act, 1944 are....
December 16, 2013 Case Laws Central Excise AT

Exemption under Notification 56/2002 - Area based exemption - refund of education cess and higher education cess paid through PLA denied - AT
December 16, 2013 Case Laws Service Tax AT

Denying of CENVAT Credit - Availment of credit on the basis of Advice of Transfer Debit - procedural lapse cannot be considered as a reason to deny Cenvat credit involved - AT
December 16, 2013 Case Laws Service Tax AT

Denial of CENVAT Credit - No reason to hold that renting of cafeteria area cannot form input service when service of cafeteria itself is considered as input service -......
December 16, 2013 Case Laws Service Tax AT

Meal voucher cannot be compared with credit/debit cards and cannot be called a payment system which is true for the debit/credit card - meal vouchers of the assessee......
December 16, 2013 Case Laws Service Tax AT

Commercial Training & Coaching - No doubt the two years course will help candidates in understanding various facets of management and get employment. It is a......
December 16, 2013 Case Laws Service Tax AT

Manufacturing activity or Job work - Whether appellant shall be liable to Service Tax as manpower provider - appellant had not provided service of manpower but had acted....
December 16, 2013 Case Laws Service Tax AT

Stay application - Business auxiliary service - providing business auxiliary services by respondents to such NHAI is inconceivable - Stay granted. - AT
December 16, 2013 Case Laws Customs AT

Import of battery for cellular phone - the battery has to be considered as accessory, if not part/component, of cellular phone and consequently, the benefit of the......
December 16, 2013 Case Laws Income Tax HC

Whether interest u/s 234A, 234B, and 234C be charged on notional income - No interest can be charged when there is no real income - The interest will have to be charged.....
December 16, 2013 Case Laws Income Tax HC

Section 179 of the Act cannot be invoked if such a Director proves that non recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part - HC
December 16, 2013 Case Laws Income Tax HC

Even then, if the genuineness of all the person is disbelieved and all the credits appearing in the different account are held to be the assessee's own moneys, the......
December 16, 2013 Case Laws Income Tax HC

Exemption u/s 10(23AAA) - Once the fund is approved by the Commissioner in accordance with the Rules made in this behalf, the contribution made by the employees to the......
December 16, 2013 Case Laws Income Tax HC

Valuation u/s 50C - Land and building has to be valued combining together and taking into consideration the valuation adopted by the Sub Registration Authority or by the....
December 16, 2013 Case Laws Income Tax AT

Expenses incurred by overseas branch – Deduction u/s. 44C has to be given after taking into account deduction u/s. 36(1)(viia) and deduction u/s.36(1)(viia) has to be......
December 16, 2013 Case Laws Income Tax AT

Assessment on a company which has been dissolved and struck off the register of companies u/s 560 of the Companies Act,1956, is invalid, even though the company......
December 16, 2013 Case Laws Income Tax AT

Project Development Expenditure - The expenditure under consideration incurred by the appellant for expansion of the existing line of business or for maintenance and......
December 16, 2013 Case Laws Income Tax AT

Additional depreciation - The cut and polished diamond could not be treated a new article or thing and that cutting and polishing of diamonds cannot be held......
December 16, 2013 Case Laws Income Tax AT

Unexplained cash credit - sale of gold and jewellery belong to Mother - The assessee being only a facilitator for doing charity on behalf of her late mother, the......
December 16, 2013 Case Laws Income Tax AT

As per the proviso inserted to section 142(1) of the Act by Finance Act 2006 with retrospective effect from 1-4-1990 has clearly done away with any limitation with......
December 16, 2013 Case Laws VAT and Sales Tax HC

Liability to sales tax - Transfer of right - trade mark - Right given by the petitioner is undoubtedly a transfer of right to use incorporeal or intangible goods and......
December 15, 2013 Case Laws Central Excise AT

Prima facie, the appellant’s claim that rectified spirit is non-excisable and only denatured ethyl alcohol can be considered excisable even though it has not been dealt.....
December 15, 2013 Case Laws Income Tax AT

The expenditure incurred on such repair and maintenance of approach roads of godowns has not resulted in creation of any capital asset - AT
December 15, 2013 Case Laws Income Tax AT

Validity of service of notice u/s 143(2) – The AO has not claimed that CA (Auditor of the firm) was authorised to receive any notice on behalf of the assessee-firm or......
December 15, 2013 Case Laws Income Tax AT

Notional income out of reimbursement - When the principal companies have reimbursed the expenditure, there cannot be any presumption that the assessee must have saved......
December 15, 2013 Case Laws Income Tax AT

Bad debts - The Director or the Person who manages the affairs of the assessee-company, how the Directors can take a view that the loan paid by them along with interest.....
December 14, 2013 Case Laws Service Tax AT

Demand of Service tax - out of total income parking of Rs. 3,88,45,204/- an amount of Rs. 9,63,645/- only pertains to the monthly parking income in respect of parking......
December 14, 2013 Case Laws Service Tax AT

Imposition of penalty - Demand of service tax - Had the investigation not conducted the said short payment of service tax would not have been detected - demand and......
December 14, 2013 Case Laws Service Tax AT

Denial of refund claim of Cenvat Credit on the ground that assessee is not registered - authorities committed a serious error in rejecting the claim for refund on the......
December 14, 2013 Case Laws Service Tax AT

Classification of service - Re-rubberisation of old, worn out rubberised rollers - Since Business Auxiliary Service comes first under Clause 65(105) (zzb), service is......
December 14, 2013 Case Laws Service Tax AT

CENVAT Credit - assessee had written a letter that Asstt. Commissioner was kind enough to permit the appellant to take the credit. Revenue is not disputing that the said....
December 14, 2013 Case Laws Customs AT

Misdeclaration of Goods – Goods declared as Industrial salt chemical grade but actually found as fertilizer grade potassium chloride - applicant has failed to make out a....
December 14, 2013 Case Laws Customs AT

Import of crude palm oil - Timing of measurement of quantity - since the goods had already been cleared after import, it was not practically possible to take fresh dip.....
December 14, 2013 Case Laws Income Tax HC

Deductions u/s 80HHD - The room tariff should also be taken into consideration for granting deduction under section 80HHD of the Income tax Act - The room tariff comes.....
December 14, 2013 Case Laws Income Tax HC

Taxability of claim for damages - enhanced compensation - No amount has been received till date by the Assessee pertaining to the damages as claimed by the assessee - No addition - HC
December 14, 2013 Case Laws Income Tax HC

Validity of order u/s 263 - Computation of book profits u/s 115JA/ 115JB - Assessing Officer had failed to disallow expenditure in respect of exempt income as per the......
December 14, 2013 Case Laws Income Tax HC

Improper authorization u/s 158BG - The legislature provides for previous approval so that these harsh provisions are not abused by the Lower Authorities - The......
December 14, 2013 Case Laws Income Tax HC

Rejection of books of account - The steep decline in the rate of net profit cannot be attribute to the increase in input costs - The estimation of profit by the AO is......
December 14, 2013 Case Laws Income Tax AT

An omission to consider the Ground, which appears in the Memorandum of Appeal filed by the assessee, is a mistake apparent from record within the meaning of section......
December 14, 2013 Case Laws Income Tax AT

Whether expenses on abandoned film are allowable as deduction or not - Held Yes - Where the film for some reason cannot be completed and the project is shelved it cannot....
December 14, 2013 Case Laws Income Tax AT

Transfer pricing adjustment – When the indent/commission transaction with the associated enterprises is to be benchmarked, the same should be done with indent/......
December 14, 2013 Case Laws Income Tax AT

The assessee having parked its funds in FDRs with banks, of sale proceeds of the old assets and utilized housing loan for the purchase of new asset, does not disentitle.....

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