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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2451 to 2500 of 5273 Records

1 ....46 47 48 495051 52 53 54........ 106

August 27, 2013 Case Laws Central Excise

Cenvat credit of service tax paid on outward freight up to the buyer’s premises would be admissible when the sales were on FOR destination satisfying the criteria......
August 27, 2013 Case Laws Central Excise

Rebate claim - The Revenue had sought to deny the deemed modvat credit availed by the appellant in respect of the grey fabrics received by them on the ground that no......
August 27, 2013 Case Laws Central Excise

Merchant exporter - Failure to export the goods - goods procured against CT1 certificate - appellant discharged the duty liability - Interest liability - the appellant.....
August 27, 2013 Case Laws Service Tax

Maintainability of Writ Petition - petition against initiation of inquiry - mere issuance of the notice or giving a reply would not constitute a cause of action -......
August 27, 2013 Case Laws Service Tax

Franchisee services - The department failed to show that the appellant (the franchisor) granted representational rights to franchisee to sell or manufacture or provided.....
August 27, 2013 Case Laws Service Tax

CENVAT credit - Input service of advertisement service - applicants outward service is only investment and advisory services rendered to the mutual funds, for which......
August 27, 2013 Case Laws Service Tax

Any activity or service like erection, commissioning and installation of transmission towers and meters as also technical testing and analysis would constitute the......
August 27, 2013 Case Laws Service Tax

Marketing, Selling and After Sales Services - Valuation - assesse was not paying service tax on cost of spare parts reimbursed – The argument of Revenue that spare parts....
August 27, 2013 Case Laws Customs

Waiver of pre deposit – findings recorded by the adjudicating authority that the forged/tampered licences were not available even at the time of investigations and hence....
August 27, 2013 Case Laws Customs

Refund of SAD - no excise duty was collected in the invoices because BED is nil, hence no declaration was made on the Invoice that no credit of additional duty was taken....
August 27, 2013 Case Laws Customs

The argument of the assesse that the appeal filed was time-barred under provisions of Section 129D failed - Fraud and justice cannot dwell together - The delay was not a....
August 27, 2013 Case Laws Customs

DEPB Scrips Cancelled on Being Time Expired - telegraphic release advice (TRA) - the validity of DEPB scrips was only one year and the grant of TRA had no significance.....
August 27, 2013 Case Laws Indian Laws

Review petition - error on record - power to correct - earlier judgment suffers from error apparent on the face of record and is liable to be recalled/reviewed. The......
August 27, 2013 Case Laws Income Tax

Disallowance the interest paid at the rate of difference between two average rates (of borrowing funds and lending funds from and to sister concerns) - AO has not......
August 27, 2013 Case Laws Income Tax

Notice u/s 148 - AO has not recorded any reasons for re-assessment proceedings and merely acted on the borrowed satisfaction recorded by another AO without jurisdiction.....
August 27, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) of the Income Tax Act - concealment of income - AO rejected to books of accounts since 90% of expenses paid in cash and not verifiable - AO applied....
August 27, 2013 Case Laws Income Tax

Revision - Jurisdiction of CIT u/s 263 - the argument of lack of enquiry or inadequate enquiry cannot be employed where the A.O. has taken one of the possible views,......
August 27, 2013 Case Laws Income Tax

Deduction u/s 54B - capital gain from sale of agriculture land - Merely because the assessee's brother has not made any claim u/s 54B that cannot be a reason for......
August 27, 2013 Case Laws Income Tax

Transfer pricing adjustment - Merely because the assessee had made mistakes in computing the TP adjustment the authorities cannot follow the same blindly as they are......
August 27, 2013 Case Laws Income Tax

Transfer pricing adjustments - the comparables could not be rejected only on the ground of loss making unless the losses are because of some extraordinary factors which.....
August 27, 2013 Case Laws Income Tax

Income from undisclosed sources - Transaction of sale and purchase of shares - off market transaction - genuine or not - Although, it was an off market transaction but......
August 27, 2013 Case Laws Income Tax

Addition u/s 68 - A declaration made by a person under the VDIS of certain amount and then made a claim regarding the deposit with the Bank which is not in the name of......
August 27, 2013 Case Laws Income Tax

Block assessment - Section 158BC and 158BD - Deduction u/s 80P - where the addition has been made u/s 68 with respect to the undisclosed deposits, the benefit of Section....
August 27, 2013 Case Laws Income Tax

Gift received through NRE account - gift out of borrowed fund - A gift normally connotes a transaction where a person parts his own property to another without......
August 26, 2013 Case Laws Central Excise

Determination of weight - Benefit of exemption notification No.6/2001-CE dt.1.3.01 - first clearance upto 3500 MT of paper and paper board or article made therefrom -......
August 26, 2013 Case Laws Central Excise

Benefit of Notification No. 6/02-CE - Refund of duty paid at the time of clearance of the motor vehicle - extended period of three months, as mentioned in the......
August 26, 2013 Case Laws Central Excise

Undervaluation of Goods - Rule 8 - clearance to another unit of the assessee - cost plus valuation - captive consumption - the provisions of Rule 8 of the Valuation......
August 26, 2013 Case Laws Central Excise

Nature of Product - Whether cassia meal (husk and germ) of Cassia seeds can be considered as excisable at all – Held yes, goods are excisable - appellant was not......
August 26, 2013 Case Laws Central Excise

The scrap generated in the repair & maintenance workshop of the factory cannot be said to be the scrap generated in a manufacturing process or a byproduct of......
August 26, 2013 Case Laws Service Tax

Nature of Service - Commercial Training or Coaching - non-profit institution - training programmes at the level of individual bank - the explanation to Section......
August 26, 2013 Case Laws Service Tax

Classification of service – transport of cargo throughout the world using ships owned/charted by them - liability was based on the place of residence of the recipient of....
August 26, 2013 Case Laws Service Tax

Classification of Service - Travel by Air services u/s 65 (105) (zzzo) or Supply of Tangible Goods u/s 65 (105) – W when an aircraft was given on charter to other......
August 26, 2013 Case Laws Service Tax

Interim Relief – Extension of stay Order – effect of proviso introduced by the Finance Act, 2013 - Since the present appeal could not be disposed of within 365 days, for....
August 26, 2013 Case Laws Customs

Valuation - import of goods - inclusion of value of software in the networking appliance - It is argued that the cost of such updation of software cannot form part of......
August 26, 2013 Case Laws Customs

Import without Payment of Duty for export - failure to export - Penalty u/s 114A was imposable in case duty had not been levied or had been short-levied, etc., by......
August 26, 2013 Case Laws Customs

Correct Classification of Imported Goods - Condensate or Crude Petroleum Oil (CPO) - In the absence of establishing the source of origin of gas condensate the......
August 26, 2013 Case Laws Income Tax

Dispute between counsel (CA) and Tribunal - Issue referred to ICAI with a request to take necessary action as per law against Shri Pradeep Kumar Kapoor for his......
August 26, 2013 Case Laws Income Tax

Dispute between counsel (CA) and Tribunal - application for either recall or expunge the order sheet entry dated 08/02/2013 - It is for him to take a decision whether he....
August 26, 2013 Case Laws Income Tax

Waiver of interest u/s 215 - if the AO is not diligent enough and does not complete the assessment within the said period of one year, any interest liability for the......
August 26, 2013 Case Laws Income Tax

When AO had rejected books of accounts u/s 145(3) and this finding of fact has been affirmed consecutively by the two statutory appellate authorities which had then......
August 26, 2013 Case Laws Income Tax

Prima facie adjustments - Scope of section 143(1)(a) - While adjudicating an appeal against intimation under sec.143(1)(a) CIT(A) is not empowered to call for further......
August 26, 2013 Case Laws Income Tax

Undisclosed income - addition u/s 68 - Undervaluation registration of property - The assessee led substantial evidence to establish that the amount treated to be......
August 26, 2013 Case Laws Income Tax

Undisclosed Capital gain - Scope of block assessment proceedings - AO is concerned only with undisclosed income and he has no power to consider material and evidence not....
August 26, 2013 Case Laws Income Tax

Rectification or order - Revision of order by Tribunal - Block assessment proceedings - Assesse through settlement commission paid excess tax - Settlement commission......
August 26, 2013 Case Laws Income Tax

Deduction u/s 80IB - SSI industry - value of plant and machinery had exceeded Rs.1 crore in subsequent years - The rest of the three conditions are to be fulfilled on......
August 26, 2013 Case Laws Income Tax

Notice issued u/s 148 - Transfer of a case - The order passed by CIT transferring jurisdiction from ITO, New Delhi on 04-01-2010, subsequent action of the AO i.e. ITO......
August 26, 2013 Case Laws VAT and Sales Tax

Condonation of Delay - Delay in filing appeal by revenue - The applicant had attempted to explain the delay which can be attributed to the administrative reasons and......
August 24, 2013 Case Laws Central Excise

Whether after the Commissioner had determined the annual capacity of production the Commissioner could review his order when he was informed that fake certificates were.....
August 24, 2013 Case Laws Central Excise

CENVAT credit - fraudulent activity - They had without manufacturing any goods passed on the bogus Cenvat credit by issuing bogus invoices to other manufacturers on the.....
August 24, 2013 Case Laws Central Excise

Rectification of mistake in the order - Assessee over the period of 13 years did not take note of or considered whether there was a case on merit or not and was fighting....

1 ....46 47 48 495051 52 53 54........ 106

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F: ITC on Inward supplies availed in the next Financial Year

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

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H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

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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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...