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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2001 to 2050 of 5273 Records

1 ....37 38 39 404142 43 44 45........ 106

September 19, 2013 Case Laws Income Tax

MAT- Minimum alternate tax - where the assessee had shown receipts on account of prior period adjustment on account of income tax refund and reversal of provision of......
September 19, 2013 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - Spcial auditor u/s 142A concluded that the assessee was not a primary agricultural credit society and was also not a cooperative bank - Once....
September 19, 2013 Case Laws Income Tax

Adjustment of accrued demurrage charges with dues - assessee contended that since the amount is not credited to profit and loss account, it is not taxable - contention......
September 19, 2013 Case Laws Companies Law

Winding up of company - Dues not paid - winding up petition is not a legitimate means of seeking to enforce payment of the debt which is bona fide disputed by the company - HC
September 18, 2013 Case Laws Central Excise

Valuation - reduction of discount which was not shown in the invoices - cash discount - Only on the ground that the procedure was strictly not followed it will not be......
September 18, 2013 Case Laws Central Excise

Rule 25 of the Central Excise Rules, 2002 regarding confiscation of raw material/semi-finished goods - Rule 25, under which the semi-finished processed goods has been......
September 18, 2013 Case Laws Central Excise

Compounded levy scheme - manufacture of pan masala / pan masala containing tobacco commonly known as gutkha - Interpretation of Statute - Whether or not Notification No.....
September 18, 2013 Case Laws Central Excise

Classification - manufacturing - motor spirit or Organic Composite Solvent - the chemical analysis report does not establish that the disputed goods fulfil the......
September 18, 2013 Case Laws Central Excise

SSI Exemption Notification - The demand had to be treated as time-barred inasmuch as the assessee had filed the declaration claiming the benefit of the Notification and.....
September 18, 2013 Case Laws Service Tax

Extended period of limitation - if the appellant started paying a tax under the category of mining services w.e.f. 1.6.2007, how the said action of the assessee would......
September 18, 2013 Case Laws Service Tax

Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT
September 18, 2013 Case Laws Service Tax

Eligibility for CENVAT credit – appellant has not shown as to how the membership of India International Centre, New Delhi has the nexus with the manufacturing business......
September 18, 2013 Case Laws Service Tax

CENVAT credit - Input Service Distributors (ISD) - Credit of Service Tax paid on input services used in manufacture of Crude Oil and Natural gas at Mumbai Offshore was......
September 18, 2013 Case Laws Service Tax

Business Auxiliary Service or Not - multi-modal transporter - assessee paid service tax under the head of BSS and While rendering such service, they charged to their......
September 18, 2013 Case Laws Customs

Classification of Goods - High Density Polyethylene was classified under Heading 39.01 and the said classification was not disputed - Every new discovery or new......
September 18, 2013 Case Laws Customs

Shortage found in re-warehousing of the imported goods - Contention of the Department that supplier has been obliging in sending Brass Scrap in the guise of Brass Dross.....
September 18, 2013 Case Laws Customs

Illegal import of goods – misdeclaration of value - import of aluminium scrap – the department cannot adopt any procedure which LME itself does not recognize. - AT
September 18, 2013 Case Laws Customs

Refund claim – Interest on delayed refund -There was a delay of more than three months in payment of refund to the assesse and department was liable to pay interest on......
September 18, 2013 Case Laws Income Tax

MAT - Depreciation - As per sub-section 2 of Section 115JB, the appellant can adopt the method and rate for calculating the depreciation, this shall be same as have been....
September 18, 2013 Case Laws Income Tax

MAT - Addition of Book Profits u/s 115JB – Dividend Stripping u/s 94(7) - The Explanation (f) of Section 115JB was clearly applicable in case of the appellant - AT
September 18, 2013 Case Laws Income Tax

Violation of provisions of section 40A(3) r.w.r 8DD - Payment in cash - producers of fish or fish products has been specifically defined would include besides the......
September 18, 2013 Case Laws Income Tax

Interest earned on the parking of share capital - Interest cannot be taxed as income from other sources in the hands of the assessee and therefore, the subsequent......
September 18, 2013 Case Laws Income Tax

Speculative loss - Setting off the Brought Forward Losses – Proportionate Expenses - The department cannot take different stand on the year under consideration as......
September 18, 2013 Case Laws Income Tax

MAT - The principle of apportionment as provided u/s 14A cannot be applied while computing the book profit u/s 115JB - However, the Assessing Officer had power and......
September 18, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - It was only when the A.O. asked the assessee to produce all the 45 parties before him, the assessee not finding it feasible and being unable to.....
September 18, 2013 Case Laws Income Tax

Addition of Opening Excess Cash - There is no absolute rule that the opening balance of a year only has to be taken as a gospel truth even when it is due to mistaken accountancy - AT
September 18, 2013 Case Laws Income Tax

Determination of Capital Gains - Under section 48, only sums specified for being adjusted against the consideration accruing or arising on the transfer of a capital......
September 18, 2013 Case Laws Income Tax

Exemption u/s 10(15)(iv)(f) - interest income - It was catastrophic to withdraw the exemption already granted u/s.10(15)(iv)(f) - Due to the withdrawal of the exemption.....
September 18, 2013 Case Laws Income Tax

TDS on Dealer Incentive and Service Coupons - disallowance under Section 40 (a)(ia) r.w.s. 194 H and 194C - matter of incentives allowed by the assessee to its dealers.....
September 18, 2013 Case Laws Income Tax

Deemed dividend - Advance Received Against Sale of Property u/s 2(22)(e) - n the respective balance sheet of the company amount had not been shown separately as advance.....
September 18, 2013 Case Laws Income Tax

Addition of Income Interest Accrued - if the assessee followed mercantile system of accounting it is to be seen as to when the right to receive, accrued. The income is.....
September 18, 2013 Case Laws Income Tax

Capital Loss on Sale of R&D Assets - section 35 was part of head Income from business, profession or vocation - section 43 was part of same heading - provisions of head.....
September 18, 2013 Case Laws Income Tax

Obsolete Stores/Stock - the assessee was following mercantile system of accounting and hence, scrap value had to be considered in the present year itself and it could......
September 18, 2013 Case Laws Income Tax

Depreciation on Assets – whether lessor was entitled to depreciation on assets leased by it in finance lease - Held No - lease agreement under consideration was that of.....
September 18, 2013 Case Laws Income Tax

AO held that the services agreement between the assessee and its holding company has been entered into with the clear intention of reducing the tax liability of the......
September 18, 2013 Case Laws Companies Law

Whether there should be an interim injunction restraining the Defendant Hindustan Unilever Limited from publishing and/or telecasting the advertisements launched by it......
September 17, 2013 Case Laws Central Excise

Cancellation of Central Excise Registration - appellant has taken centralised registration for transmission and dispensation of CNG into the vehicles. - The action of......
September 17, 2013 Case Laws Central Excise

Method of valuation - cost plus - the CAS-4 Certificates of the assesses were faulty which contain gross irregularities - certificate cannot be used as instrument in......
September 17, 2013 Case Laws Central Excise

CENVAT credit - the allegation is that the evidence of physical receipt of that quantity of alumna hydrate is not available in the appellant's record - prima facie......
September 17, 2013 Case Laws Central Excise

Duty Demand of Differential Value - lower authorities were right in including the difference of transit insurance charged and the amount received by the appellant......
September 17, 2013 Case Laws Service Tax

Commercial or Industrial Construction Service - Land and electricity was supplied free to the appellant. In such a case appellant is not eligible for the benefit of......
September 17, 2013 Case Laws Service Tax

Manpower Supply Service - For putting the labourers in contact with the farmers who need the services of labourers they had not received any consideration - prima facie....
September 17, 2013 Case Laws Service Tax

Cenvat Credit - Inasmuch as the assesse had reversed the credit attributable to exempted services - they cannot be saddled with the liability to pay amount equal to 8%......
September 17, 2013 Case Laws Service Tax

Applicant was a proprietorship firm engaged in Practising Chartered Accountant services – prima facie the services rendered would come within the purview of “Management....
September 17, 2013 Case Laws Service Tax

Demand of service tax – intermediary services - the intention of the subject, language and object of the show cause notice shall be understood in such manner that the......
September 17, 2013 Case Laws Service Tax

Service tax demand – packaging services section 65(76B) – The activity of packaging undertaken in respect of fertilizer would form an integral part of the manufacturing.....
September 17, 2013 Case Laws Customs

Exemption from duty liability – Actual user condition - import of cone type stone crusher - use in construction of roads - the end-use condition relating to the goods.....
September 17, 2013 Case Laws Customs

Penalty u/s 112 - any charge of violating the provisions of Customs Act would arise only when somebody files a bill of entry for import of the goods and claims himself.....
September 17, 2013 Case Laws Customs

Misdeclaration of goods - import of BIO-ORGANIC FERTILIZER LIQUID - the absence of pesticides has not been shown to constitute a singular ground for holding the......
September 17, 2013 Case Laws Customs

Classification of goods – EPCG Scheme - import of galvanized sheets, nut bolts, angles and frames of GI sheet - The import item cannot be considered as capital goods......

1 ....37 38 39 404142 43 44 45........ 106

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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