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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 251 to 300 of 5273 Records

1 ....2 3 4 567 8 9 10........ 106

December 14, 2013 Case Laws VAT and Sales Tax

Sale of entire business unit - The bifurcation of the price would not in any manner go against the intention of the parties and going by the various terms of the......
December 13, 2013 Case Laws Central Excise

Benefit of Exemption Notification No.6/2006 – The supplier manufacture of the goods cannot be expected to ensure the intended use of the goods by the procurer, after......
December 13, 2013 Case Laws Central Excise

The plants were erected at the site by assembling the items - The appellant has never supplied plant in toto - the value of bought out items are not includible in the......
December 13, 2013 Case Laws Central Excise

Cenvat credit under Rule 16 of the Central Excise Rules - The show cause notice itself mentions, the goods in respect of which duty has been demanded, as non-excisable......
December 13, 2013 Case Laws Service Tax

An order passed under Service Tax Voluntary Compliance Encouragement Scheme vide Finance Act, 2013 is an appealable order - HC
December 13, 2013 Case Laws Service Tax

CENVAT Credit on Input Services - towers or their components on which the antenna was mounted were neither the component of antenna and have capital goods nor the same.....
December 13, 2013 Case Laws Service Tax

We really fail to understand that 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.....
December 13, 2013 Case Laws Service Tax

Waiver of pre-deposit - the plea of revenue-neutrality raised by the learned counsel is prima facie irresistible. This plea has been raised in the context of contesting.....
December 13, 2013 Case Laws Customs

Valuation of the said electric motor imported by the applicant from China - there is no evidence to discard the transaction value, which is a pre-requisite for enhancing....
December 13, 2013 Case Laws Income Tax

Additions u/s 68 - discharging the onus in establishing the identity of the shareholders, their creditworthiness and genuineness of the transactions - While deciding......
December 13, 2013 Case Laws Income Tax

Transfer pricing adjustments - it is necessary for the Assessing Officer to decide the issue of objection to applicability of chapter X , if raised by the assessee,......
December 13, 2013 Case Laws Income Tax

TDS u/s 194C or 194I - No basis for confining the effect of the words “other agreement or arrangement for the use of“ “either separately or together“ in regard to the......
December 13, 2013 Case Laws Income Tax

Valuation of property - determination of FMV as on 1.4.1981 - The authorities committed a serious error in relying on an inadmissible evidence and in not taking into......
December 13, 2013 Case Laws Income Tax

Recovery of tax dues and penalties from successor - Scope of section 270(1) - AO will decide whether penalty amount under Section 271(1)(c) can be recovered from the......
December 13, 2013 Case Laws Income Tax

Disallowance of interest expenses – if the second borrowing has really been used merely to repay the original loan and this fact is proved to the satisfaction of the......
December 13, 2013 Case Laws Income Tax

Applicability of TCS provisions - Selling of Molasses and bagasses – Molasses is not a waste or scrap and cannot be used as such - It does not fall within the meaning of....
December 13, 2013 Case Laws Income Tax

The provisions of Sec. 87 & 88A to 88E apply after the total income is computed u/s. 115JB of the Act - AT
December 12, 2013 Case Laws Central Excise

Extension of stay - Pendency of the appeals are not on account of any conduct of the appellants but on account of pendency of a large number of older appeals and a......
December 12, 2013 Case Laws Central Excise

Brown Sugar is a residue of a manufactured product and cannot be considered as waste like Baggasse or Mother Liquor - Classification of the product would not alter the......
December 12, 2013 Case Laws Central Excise

Duty demand under Rule 16 of the Central Excise Rules, 2002 - no Cenvat Credit was taken at the time of receipt of used glass bottles/plastic crates – thus, amount to be....
December 12, 2013 Case Laws Central Excise

Ground Rent includible in the assessable value or not – Department's plea that the 'ground rent' is the storages charges for the period of delay in lifting of the goods.....
December 12, 2013 Case Laws Central Excise

Capital goods written off but not cleared – Duty liability - as the goods have not cleared from the factory, duty is not payable. - AT
December 12, 2013 Case Laws Service Tax

Construction of residential complexes - construction is done for Tamil Nadu State Slum Clearance Board which is a extended arm of the State Govt and the Govt appears to.....
December 12, 2013 Case Laws Service Tax

Units in SEZ and DTA Seperate legal entity or not - In the case of service tax levy, presence of two persons is a must and these persons have necessarily to be legal......
December 12, 2013 Case Laws Income Tax

Cash payment to lorry driver - assessee's only claim before the authorities was that the driver acted in dual capacity, for which there is no evidence - disallowance u/s....
December 12, 2013 Case Laws Income Tax

Chit funds - Taxability of foreman dividend - The assessee was a business concern and its aim was to make profits and, thus, the principles of mutuality could not be applied to it - AT
December 12, 2013 Case Laws Income Tax

On occasions when the company left with surplus business funds, which were deployed in making short-term inter-corporate deposits and loans and advances - net of the......
December 12, 2013 Case Laws Income Tax

Sec. 43(5) has no application to FIIs in respect of “securities” as defined in Explanation to sec. 115AD, income from whose transfer is considered as short term or long.....
December 12, 2013 Case Laws Income Tax

The first appellate authority has power to entertain a claim of deduction not made before the Assessing Officer - The appellant is eligible for deduction u/s 10A - AT
December 12, 2013 Case Laws Income Tax

Rejection of application for registration u/s 12AA – Before deciding the entitlement for registration as charitable institution, CIT should verify the source of funds......
December 12, 2013 Case Laws Income Tax

Assessment u/s 153A – The addition was made on estimated basis and on assumptions without referring to the specific information in the seized material or any other......
December 12, 2013 Case Laws Income Tax

Renewal of exemption u/s 80G(5) - During the course of carrying on charitable activities, the charitable institution may earn some income but the income so earned has to....
December 12, 2013 Case Laws Income Tax

The withholding of interest without any justifiable reason in an arbitrary manner will entitle the assessee to claim interest on interest - AT
December 12, 2013 Case Laws Income Tax

The amount of discount offered to prepaid distributor was in nature of commission and liable to tax deduction at source under Section 194H - AT
December 12, 2013 Case Laws Income Tax

Validity of assessment u/s 143(3) - Insertion of S.292BB has taken away the right of the assessee to challenge the validity of assessment or reassessment proceedings......
December 11, 2013 Case Laws Central Excise

Interest on the delayed payment of cess under Oil Industry (development) Act, 1974 cannot be demanded under the provisions of Central Excise Act and Rules made there under - AT
December 11, 2013 Case Laws Central Excise

Tea was 'nil' rate of duty prior to 27.02.1999 - By Finance Bill, 1999, duty was imposed, which would be forced into law on the midnight - the clearances made by the......
December 11, 2013 Case Laws Central Excise

When the same edible oil is packed in the packing of 200ml or less cannot be considered as preparation for use on hair in the absence of any evidence that the......
December 11, 2013 Case Laws Central Excise

The approach of the department is absurd - in absence of any evidence showing clandestine removal it cannot be alleged that there was unexplained shortage of Cenvat......
December 11, 2013 Case Laws Central Excise

Valuation of Free samples - Free samples cleared without paying duty on MRP basis – the only way left is to assess the value based upon M.R.P. of similar goods after......
December 11, 2013 Case Laws Central Excise

Refund claim as per Notification No. 56/2002-CE – goods could not be brought back in the factory within six months period - Rule 16 is different from Rule 16 (C) and the....
December 11, 2013 Case Laws Service Tax

In view of the explicit provision in law for centralised registration, the denial of CENVAT credit on the ground that individual premises from where service is rendered.....
December 11, 2013 Case Laws Service Tax

It some more credit has been taken by the service recipient then such service recipient should have been issued show-cause-notice for reversal of excess cenvat credit......
December 11, 2013 Case Laws Service Tax

Valuation - Whether the value of diesel supplied by the service recipient free of cost, to the assessee service provider ought to be included in the gross value - held no - AT
December 11, 2013 Case Laws Service Tax

Penalty u/s 76 - Service Tax discharged before show cause notice was issued u/s 73(3) - It is unfortunate that inspite of statutory provisions, the authorities have......
December 11, 2013 Case Laws Service Tax

Demand of service tax - If the appellant procures milk itself for use in manufacture that totally out of scope of Service Tax law from levy of Service Tax - AT
December 11, 2013 Case Laws Customs

Penalty u/s 112 - EPCG - When the notification itself provides for a situation where an importer is not able to fulfil the obligation, the question of violation of......
December 11, 2013 Case Laws Income Tax

The Tribunal does not have power to review its judgment under Section 254(2) of the Act, which authorises the Tribunal to only correct its mistakes - HC
December 11, 2013 Case Laws Income Tax

Whether there is notional income on advances given to closely associated group - There is no statutory obligation on the assesse that the assessee must charge interest......
December 11, 2013 Case Laws Income Tax

Registration u/s 12AA - object to impart education - mere charging of high fees is also not the ground for rejection of registration - HC

1 ....2 3 4 567 8 9 10........ 106

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