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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2101 to 2150 of 5273 Records

1 ....39 40 41 424344 45 46 47........ 106

September 14, 2013 Case Laws Service Tax

Commercial and Industrial Construction Servcie - Revenue’s argument that construction of schools and colleges will come within the meaning of Commercial or Industrial......
September 14, 2013 Case Laws Service Tax

Infrastructure and supporting services u/s 65 (105) (zzzq) r.w. 65 (104c) – As BCCI had been paying said amounts even prior to advent of IPL and had been also making......
September 14, 2013 Case Laws Service Tax

Non payment of service tax on Provision of expenses as Balance Sheet of 31.3.2008 - The reconciliation statements annexed to the Chartered Accountant's certificate on......
September 14, 2013 Case Laws Customs

Demand of differential duty - re-determination of value - when NIDB data of comparable goods are available, value is to be adopted on the basis of NIDB data, not from......
September 14, 2013 Case Laws Customs

Clearance of goods without MRP - Import of chocolates, candies, toffees, fruit flavoured jellies and other confectionery items - stay granted partly - AT
September 14, 2013 Case Laws Customs

SEZ units - Procurement (import) of goods - authorized operation - the confiscation ordered by the adjudicating authority of the goods which are as per LOA is incorrect.....
September 14, 2013 Case Laws Customs

SEZ units - Procurement (import) of goods - the Customs authorities, on suspicion, could inspect the consignment and on the inspection, if they find any items which are.....
September 14, 2013 Case Laws Customs

Misdeclaration of goods - In the absence of any concrete evidence produced by the Revenue at the time of importation of car that there was navigation system installed -.....
September 14, 2013 Case Laws Customs

Misdeclaration of goods – The meaning of the expressions “melting scrap” or “re-rollable scrap” were not defined in the Customs Tariff or HSN notes though the HSN notes.....
September 14, 2013 Case Laws Income Tax

Total income u/s 2(45) versus Income u/s 11(1) - charitable institution - benefit of standard deduction under income from house property for the purpose of accumulation.....
September 14, 2013 Case Laws Income Tax

Cessation / waiver of interest liability - addition u/s 41(1) - earlier interest was capitalized as part of cost of assets and depreciation was claimed - Depreciation......
September 14, 2013 Case Laws Income Tax

Cancellation of registration u/s 12A of the Income Tax act – The ground of cancellation is that the school had violated the conditions imposed at the time of allotment......
September 14, 2013 Case Laws Income Tax

Transfer pricing adjustments - ALP - The proviso to sub. Rule 4 of Rule 10B does not mandate that always consider two more years' data of comparables in such analysis;......
September 14, 2013 Case Laws Income Tax

Allowability of deduction u/s 80IB, if the return is not filed u/s 139(1) but u/s 153A – The rider provided in section 80AC does not apply to the present cases, as the.....
September 14, 2013 Case Laws Income Tax

Claim of deduction u/s 80IB of the Income Tax Act – Small scale industry - whether being “located in an industrially backward State“ of Pondicherry, there is no need to.....
September 14, 2013 Case Laws Income Tax

Nature of receipt - whether transfer of right or transfer of asset - Capital gain on transfer of bridge named ‘Yanam Project' to subsidiary company - ownership - the......
September 13, 2013 Case Laws Central Excise

Benefit of Notification No.56/2002 - area based exemption - Whether assesse was entitled to self-credit or was required to pay duty in cash out of their PLA - stay granted - AT
September 13, 2013 Case Laws Central Excise

Whether the manufacturer of goods is Job-worker or not - The suppliers were chosen by the assessees from a panel furnished by TUPPERWARE does not mean that the actual......
September 13, 2013 Case Laws Central Excise

Valuation - Job Work - The job-worker was retaining the scrap and selling the scrap and retaining the sale proceeds of such scrap with himself - Scrap value was liable.....
September 13, 2013 Case Laws Central Excise

Whether duty paid u/s 35F (as pre-deposit) is available as Cenvat Credit - Cenvat Credit of duty paid against the stay order by the assessee from the supplying unit of......
September 13, 2013 Case Laws Service Tax

Management, Maintenance or Repair Service - Retreading of tyres - The appellant was not eligible for the benefit of notification No. 12/03-ST and was liable to discharge....
September 13, 2013 Case Laws Service Tax

Conduct of adjudicating authority in passing order pursuance of remand order - refutation of the judgment of this Tribunal, the adjudicating authority now holds that......
September 13, 2013 Case Laws Service Tax

Construction Activities – Duty Liability - discharge of VAT on a particular value cannot be conclusive proof that the value of material involved corresponded to the......
September 13, 2013 Case Laws Customs

Refund of duty due to wrong application of exchange rate – before filing of the refund it was not required for the assessee to challenge the assessment order - the order....
September 13, 2013 Case Laws Customs

Confiscation and penalty - deliberate violation of policy prohibitions cannot be laid at the doors of the assessee especially in view of the fact that there was no......
September 13, 2013 Case Laws Customs

Import of Crude Palm Stearin - Concessional Rate of Duty - assessee was prima facie entitled for the benefit of concessional rate of duty under serial No. 30(A) of......
September 13, 2013 Case Laws Income Tax

Chit Funds - Addition u/s 41(1) - ceasation of liability - Defaulted subscription - addition on account of chit lien which was not actually disbursed to the defaulters.....
September 13, 2013 Case Laws Income Tax

Deduction u/s 10A or 10B - alternative claim - The intention under Section 10A being clear and that there is no specific prohibition or even by inference to an......
September 13, 2013 Case Laws Income Tax

TDS deduction u/s 195 - Purchase of software - A copyrighted article is nothing but an article which incorporates the copyright of the owner, the assignee, the exclusive....
September 13, 2013 Case Laws Income Tax

Deemed Dividend u/s 2(22)(e) - receipt of loan -mount received by the Assessee will have to be considered as deemed dividend but only to the extent of accumulated......
September 13, 2013 Case Laws Income Tax

Taxability of retention money - taxable in the year of receipt or on accrual basis - the retention money has to be brought to tax in the year in which the same has......
September 13, 2013 Case Laws Income Tax

Disallowance of revenue expenditure - Non commencement of business - When that happened, the revenue is taking a stand that there should be flow of revenue on supply of.....
September 13, 2013 Case Laws Income Tax

Deduction u/s 80-IB(10) - The balcony areas, which were added as forming part of the built of area of the 16 flats which were considered as exceeding the built up area......
September 13, 2013 Case Laws Income Tax

Exemption of Gross Interest u/s 10(15) - exemption under section 10(15) was to be allowed on gross interest and not on the net interest - AT
September 13, 2013 Case Laws Income Tax

Exemption u/s 10(23G) – infrastructure capital company - exemption of interest income - investment in bonds of SSNNL and GIPCL - the assessee was entitled to exemption.....
September 13, 2013 Case Laws Income Tax

Payment of Interest for Sales Tax Default - interest paid by the assessee to the sales tax department on arrears of sales tax/purchase tax was an admissible deduction - AT
September 13, 2013 Case Laws Income Tax

Nature of Income - Dealing in vegetable seeds - Agricultural Income OR Business Income - the percentage of margin earned on sale of agricultural produce cannot be the......
September 13, 2013 Case Laws Income Tax

Rejection of books of account - accounting for scrap - When no defect was pointed out in the books of account even during the course of scrutiny assessment and when the.....
September 12, 2013 Case Laws Central Excise

Area bases Exemption Notification No.56/2002 - payment of duty without utlizing Modvat / Cenvat Credit and claiming refund of duty paid in cash thereafter - Inadvertent.....
September 12, 2013 Case Laws Central Excise

Area Bases Exemption under Notification No.56/2002 - Whether an assessee availing of exemption under Notification No. 56/2002-C.E. can pay education cess and S & H Cess.....
September 12, 2013 Case Laws Central Excise

CENVAT credit - SSI Exemption - Whether a job worker (SSI unit) entitled to take credit of duty in respect of duty paid inputs used by him in manufacture of goods on job....
September 12, 2013 Case Laws Central Excise

Default in Monthly Payment - Penalty under Section 11AC was not imposable in cases where default had occurred because of bona fide mistaken belief - It was only a deemed....
September 12, 2013 Case Laws Service Tax

Liability to Service Tax - Manufacturing Activity OR Services Rendered - All the activities done by the assesses had to be seen together and when it was so seen it was......
September 12, 2013 Case Laws Service Tax

Cenvat Credit - The insurance cover has direct nexus with the final products manufactured by the appellant and the payment of service tax on such insurance is clearly......
September 12, 2013 Case Laws Service Tax

Value of Export Cargo Handling Service - The expression ‘exempted services’ covers not only the services taxable under Section 66 of the Act, which were fully exempt......
September 12, 2013 Case Laws Customs

Additional Duty - Notification No. 167/1986 - Rectification of Mistake - the actual product imported was a ship and therefore whether the product got from it was......
September 12, 2013 Case Laws Customs

The vehicle was carrying the offended goods thus liable for confiscation u/s 115 (2)only when it was established that the owner or his agent was aware of the fact that......
September 12, 2013 Case Laws Customs

Misdeclaration of goods – re-refined oil can be equivalent to virgin oil standards thus making it difficult even for the chemical examiner to arrive at a conclusive......
September 12, 2013 Case Laws Income Tax

Waiver of Interest u/s 234B - default in payment of advance tax - bonafide belief - Failure to comply with the conditions of section 54EC for claiming exemption from......
September 12, 2013 Case Laws Income Tax

Charitable activity u/s 2(15) - Construction of shushk (dry) shauchalya (latrines) - since the assessee is carrying on the activity for consideration being the contract.....

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

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

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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...

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...