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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2401 to 2450 of 5273 Records

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August 31, 2013 Case Laws Income Tax

Notice u/s 148 - Validity of reassessment proceeding - Role of the Audit parties to point out of the factual mistakes and not to advise the AO on legal matters.......
August 31, 2013 Case Laws VAT and Sales Tax

Reassessment proceedings on the ground that one Form 3-B filed by the assesse claiming concessional rate of tax is invalid - procedural law lays emphasis on the spirit.....
August 30, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The amount collected by the firm belongs to the company concerned. This amount is to be sent by the firm to the company promptly along......
August 30, 2013 Case Laws Income Tax

Rate of depreciation of books purchased for college library - Books were given to the students for which library charges were collected by the assessee-society. - as per....
August 30, 2013 Case Laws Income Tax

Deduction u/s. 80IB - business of development of customized software on job work basis - he mere fact that one of the input is owned by the client itself, does not mean.....
August 30, 2013 Case Laws Income Tax

Limitation u/s 149 of the Income tax act for issue of notice u/s section 148 – Date of ‘issue’ of the notice - date of issue would be the date on which the same were......
August 30, 2013 Case Laws Income Tax

Deduction u/s 37 - Stamping fee and ROC fee for increase in authorized share capital - these expenses cannot be said to be expenses in connection with right issue and......
August 30, 2013 Case Laws Income Tax

Transfer price - The revenue derived from unrelated party transactions at 20.30% of the aggregate revenue of the appellant, cannot be the reason for disregarding......
August 30, 2013 Case Laws Income Tax

Exemption u/s 10(23FB) - AO is duty bound to enquire whether the assessee trust is registered under the Registration Act, 1908 and has been granted certificate of......
August 30, 2013 Case Laws Central Excise

Provisional Assessment - Refund Claim - Claim of interest - rejection of refund claim on the ground that the appellant did not challenge the order finalizing the......
August 30, 2013 Case Laws Central Excise

Confiscation of the excess found goods - It is a case of mere non-entry in the RG-23 Part-I register - No confiscation - AT
August 30, 2013 Case Laws Central Excise

Classification of Goods - HIV detection kits and Hepatitis C detection kits containing antigens obtained from micro-organism cultures, immobilised on a porous......
August 30, 2013 Case Laws Service Tax

Taxability of Marketing and Support Services - The place of provision of service to be provided by the applicant to Tandus China and Tandus US shall be the location of......
August 30, 2013 Case Laws Service Tax

Yaga Camps - Taxability of residential as well as non-residential yoga courses - Health Club and Fitness Service - While the department has a case on merit, the bulk of.....
August 30, 2013 Case Laws Service Tax

CENVAT credit in Input Services - The activity was the trading activity and Cenvat credit cannot be taken on input services used for such activity. - Stay granted partly. - AT
August 30, 2013 Case Laws Service Tax

Refund Claim - Revenue had rejected the refund claims only on the ground that the said refund would not fall under the category of Export of Services Rules, 2005 and......
August 30, 2013 Case Laws Customs

Excessive Claim of duty drawback - There was misdeclaration of description, quantity, quality and shortage of goods which were attempted to be exported - stay granted partly - AT
August 30, 2013 Case Laws Customs

Rejection of value - Only in special circumstances particularized in Rule 4(2) of the Customs Valuation Rules, 1988, valuation needs to be done under the Customs......
August 30, 2013 Case Laws Customs

Mis-declaration of value - Undervaluation of Goods – Extensive price negotiation was on record - Detailed justification why the manufacturer cannot give further discount....
August 30, 2013 Case Laws Wealth-tax

Inclusion of aircraft u/s Section 2(ea)(iv) - Computation of Net Wealth - The use of an aircraft for commercial purposes does not necessarily entail hiring to third......
August 30, 2013 Case Laws VAT and Sales Tax

Investment based exemption - The exemption was granted on the fixed capital investment made by the entrepreneur - Further, if any further investment was made by......
August 29, 2013 Case Laws Central Excise

Classification of goods - Strong merit in the contention of the appellant that a small percentage of gum in sugar confectionary may not be sufficient to consider the......
August 29, 2013 Case Laws Central Excise

MODVAT credit - supplier of inputs had not discharged full duty liability for the period covered by the invoices - The proviso postulates and requires “reasonable care”.....
August 29, 2013 Case Laws Central Excise

Refund - when the duty was paid through Cenvat credit account, the unit was functioning and by the time the matter was decided by the Tribunal partly in the favour of......
August 29, 2013 Case Laws Central Excise

Valuation - Job work - It was apparent that the firms had cleared the goods in relation to the body fabricating and mounting on the chassis which were supplied to the......
August 29, 2013 Case Laws Central Excise

CENVAT credit on invoices issued by a registered depot of the manufacturer of inputs - The case of the revenue was that there was no evidence of the amounts of duty......
August 29, 2013 Case Laws Central Excise

Liability to Pay Interest - Excess Credit - Reversal of Credit - Whether the assesse was liable to pay interest in terms of Rule 14 of the CENVAT Credit Rules, 2004 - Held yes - AT
August 29, 2013 Case Laws Service Tax

On-line Information Retrieval Service - Taxable services u/s 65(105)(zh) – reverse charge - if access was provided only to their own data such services will not be......
August 29, 2013 Case Laws Service Tax

Commercial Training or Coaching – Assesse was engaged in the activity of video tape production and also providing training in visual effects and animation - prima facie.....
August 29, 2013 Case Laws Service Tax

Selling of software service / granting a license to use the software - It is not in dispute that a new entry specifically covering the impugned services from 16/05/2008.....
August 29, 2013 Case Laws Service Tax

Double taxation - services have been provided by two persons jointly - one partner has discharge the service tax - demand of service tax from another partners also -......
August 29, 2013 Case Laws Customs

Mis declaration of Goods – goods arrived by post parcel will not liable for confiscation u/s 111(l) and 111(m) - the penalty imposed u/s 112(a) on the assessee was also....
August 29, 2013 Case Laws Customs

Valuation – Inclusion of cost of erection, commissioning and installation of the three cranes – Cost incurred after import - It cannot be said that the purchase contract....
August 29, 2013 Case Laws Customs

Undervaluation - Revenue was of the view that both Di-Octyl Phthalate (DOP) and Di-2-Ethyl Hexyle Phthalate (DEHP) were the same compounds and they started importing the....
August 29, 2013 Case Laws VAT and Sales Tax

Validity of Search and Seizure - Cancellation of liquor licence - The appellate authority was fully empowered to go into the merits of the validity of the search and to.....
August 29, 2013 Case Laws Companies Law

Mistake in the scheme - Once the applicant had asserted its right to the North Mill on the basis of the order sanctioning the scheme as drawn up, and failed - it was no.....
August 29, 2013 Case Laws Income Tax

Current repairs - Capital expenditure vs. Revenue expenditure – Replacement of entire marble floor was done – Allowable expenditure u/s 30 - A new asset of enduring......
August 29, 2013 Case Laws Income Tax

Deduction u/s 37 - Provision for Suraksha Fund - Suraksha Fund created by the order of Office of the Registrar, Co-operative Societies, Rajasthan - diversion by......
August 29, 2013 Case Laws Income Tax

Deduction u/s 35(2AB) - Weighted deduction - expenditure on R & D facilities - - matter remanded back to the file of the AO to grant weighted deduction u/s 35(2AB). The....
August 29, 2013 Case Laws Income Tax

Capital gain - transfer u/s 2(47) - taxability in the year in which agreement took place or in the year in which sale deed registered - merely because an agreement to......
August 29, 2013 Case Laws Income Tax

Penalty under section 158BFA (2) - Block assessment u/s 158BC - Penalty imposed in the present case is not sustainable because the enhancement of undisclosed income by......
August 29, 2013 Case Laws Income Tax

Exemption u/s 54 - scope of the term 'a residential house' – construction of 7 flats - AO not correct in restricting the exemption under section 54F of the Act to only......
August 29, 2013 Case Laws Income Tax

Unexplained Credit – Addition u/s 68 - Additin where fixed deposits taken during the earlier years - fixed deposits renewed during the year - No addition during the current year - AT
August 29, 2013 Case Laws Income Tax

Unexplained Credit – Addition u/s 68 - Money borrowed through fixed deposit in a scheme under the Company (acceptance of deposit) Rule, 1975 - mere filing of the......
August 29, 2013 Case Laws Income Tax

Deduction u/s.54 - Joint ownership in property - assessee was owner of 50% - exemption cannot be denied to the assessee on the ground that assessee did not show any......
August 29, 2013 Case Laws Income Tax

Comparison - Arm’s length price – Comparability of price with the chosen company - assessee's contention that assessee is in merely functional advisory consultancy......
August 29, 2013 Case Laws Income Tax

Royalty income - sale of Microsoft software products to the Indian distributors – MRSC cannot be taxed again on the same income by way of royalty for exploitation of......
August 29, 2013 Case Laws Income Tax

Revenue or Capital expenditure - expenditure incurred by the assessee in relation to the premises under consideration for complete renovation to suit the requirements of....
August 27, 2013 Case Laws Central Excise

Classification of Goods - The product ‘Liril Active Shower Gel’ was covered by Heading 34.01 which covers soap and various other substances and the product was not......
August 27, 2013 Case Laws Central Excise

SSI Exemption Notification No.8/2003 - Clubbing of turnover of goods manufactured by loan licence or job worker - Difference of opinion - Matter referred to larger bench - AT

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