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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2601 to 2650 of 5273 Records

1 ....49 50 51 525354 55 56 57........ 106

August 21, 2013 Case Laws Customs

Once the goods are held to be smuggled goods under section 2 (39) of Customs Act, 1962, there was no scope at all to interfere to the adjudication- AT
August 21, 2013 Case Laws Income Tax

Unascertained liability - Assessee has deducted the tax during the previous year relevant to the assessment year in question, the conditionality of Section 40(a)(i)......
August 21, 2013 Case Laws Income Tax

Best judgement assessment - Failure to furnish statement - Applicability of Sub-clause (a) of section 144(1) - No merit in the plea of the assessee that the assessment.....
August 21, 2013 Case Laws Income Tax

Valuation of Closing stock - Obligation to handover the built up area admeasuring 1797.25 sq.mtr. was on the assessee from the very beginning. At the end of the year,......
August 21, 2013 Case Laws Income Tax

Application of section 50C and 43CA of the Income Tax Act - stamp duty valuation – the provisions of section 43CA cannot apply to substitute the actual sale......
August 21, 2013 Case Laws Income Tax

Taxable event - Completion of contract - profit on sale of the flats - Advance received from VGP which in fact is the sale proceeds of the flats, on completion of the......
August 21, 2013 Case Laws Income Tax

Exemption u/s 10(23C)(iiiad) - substantial govt aid - the percentage of grants in aid with respect to total receipts are more than 34.33% considered by the Hon'ble......
August 21, 2013 Case Laws Income Tax

Set off of business losses - The expression “any“ business clearly includes all businesses, without making any distinction between speculation and non-speculation......
August 21, 2013 Case Laws Income Tax

Penalty u/s. 271(1)(c) - assessee did not revise the statement of brought forward (or carry forward) loss/es even after the receipt of the appellate order for A.Y.......
August 21, 2013 Case Laws Income Tax

Cancellation of registration granted to a Charitable Trust u/s 12A - The CIT by his own motion added one more condition in section 12AA (3) that the object of the......
August 21, 2013 Case Laws Income Tax

Capital receipt or Revenue receipt - Entertainment tax subsidy - there was no obligation on assessee to utilize it for any specific purpose will not be hit by......
August 21, 2013 Case Laws VAT and Sales Tax

Classification - ink jet cartridges and toner cartridges were parts and accessories of printer which is a peripheral to a computer system and would be covered under......
August 21, 2013 Case Laws Companies Law

Petition for Winding up – Demurrage Charges - Winding up petition was not a legitimate means to seek enforcement of a debt which was genuinely and bona fide disputed by.....
August 19, 2013 Case Laws Central Excise

Explosives as Inputs – Eligibility for MODVAT - Whether the Explosives used in mines for blasting lime stone can be considered as inputs eligible for credit - MODVAT......
August 19, 2013 Case Laws Central Excise

Classification of Goods - Re-testing of Goods - The application may not be rejected on the ground that the testing was done by Government recognized independent labs,......
August 19, 2013 Case Laws Service Tax

Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to......
August 19, 2013 Case Laws Service Tax

Whether in exercise of powers u/s 35C of the Act and while remanding the matter back to the original adjudicating authority, the Appellate Tribunal can issue direction......
August 19, 2013 Case Laws Service Tax

Commercial or Industrial Construction Service u/s 65(30a)(b) - In view of the specific exclusion of ‘railways' from commercial and industrial construction service - the.....
August 19, 2013 Case Laws Service Tax

Club or Association Services - holiday and leisure service - collection of room rental from non-members - Interest of installment sales – prima facie case against the......
August 19, 2013 Case Laws Service Tax

Sale of space or time for advertisement section 65(105) (zzzm) – Whether magazine is a print media are not liable to pay any Service Tax - stay granted - AT
August 19, 2013 Case Laws Service Tax

CENVAT credit - Rule 6(3) - trading activity - leasing services - trading was not either the most reasonable conclusion was that credit could not have been taken at......
August 19, 2013 Case Laws Customs

Clearance of the Goods for exportation as per Section 51 - The goods did not go outside the territory of India, it could not be said that there could have been any......
August 19, 2013 Case Laws Customs

Remission of Duty - Shortage of Goods - Section 23 of the Customs Act, 1962 - shortage was genuine and did not occur due to negligence, such losses occurred due to......
August 19, 2013 Case Laws Customs

Merely because there had been a delay in the realization of export proceeds the Department’s conclusion that the entire transaction was a sham one had no basis and had......
August 19, 2013 Case Laws Customs

Benefit of Notification No.25/99 - Duty liability for shortage of the quantity imported by availing the benefit of Notification No. 25/99(Cus) read with Customs (Import.....
August 19, 2013 Case Laws Customs

Import of low quality rough diamonds - prohibited goods - the extent of over-valuation which if allowed would have resulted in repatriation of foreign currency itself......
August 19, 2013 Case Laws FEMA

Whether the petitioner, who returned to India after six (6) years from Saudi Arabia, ought to have been granted the same facilities qua his bank accounts maintained with....
August 19, 2013 Case Laws Indian Laws

Application under RTI Act – Vigilance Manual of the Directorate of Vigilance and Anti-Corruption (DVAC) - Respondent was entitled to have the manual of the DVAC - The......
August 19, 2013 Case Laws Income Tax

Depreciation u/s 32 – Plant ready for used but not used in actual due to unavailability of raw-material – business was a going concern and the machinery could not be......
August 19, 2013 Case Laws Income Tax

Special audit u/s 142(2A) – assessee has submitted copy of ledger account in 5 volumes but supporting vouchers of receipts and payment has not been submitted on the......
August 19, 2013 Case Laws Income Tax

TDS u/s 194J - sales, servicing and managing a workshop for maintenance of vehicle - dealer has not rendered technical services as contemplated u/s 194J to the assessee.....
August 19, 2013 Case Laws Income Tax

Selling of trees which were grown spontaneously for which there is no cost of acquisition - sale of trees grown spontaneously has to be treated as capital in nature and....
August 19, 2013 Case Laws Income Tax

Depreciation on lease assets given to Konkan Railway Corporation Ltd - the transaction in question is finance lease and not operating lease. - no depreciation on asset.....
August 19, 2013 Case Laws Income Tax

Validity of assessment proceedings - Assessment on Amalgamated company - Assessment on a company which has been dissolved and struck off the register of companies u/s......
August 19, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Application for reduction of penalty u/s 273A - long term capital gain was not declared in the regular return of income by these assessees and......
August 19, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - A.O. made addition on account of debit balance of account - the account is clearly in the nature of a running current account and merely.....
August 19, 2013 Case Laws Income Tax

Assessing Officer has every right to look into the genuineness of expenses claimed by the assessee and in the absence of non production or inadequate documentary......
August 19, 2013 Case Laws VAT and Sales Tax

Section 19(11) of TNVAT was a valid piece of legislation, cannot be struck down as being either unreasonable or discriminatory and violative of Article 265 and 360A of......
August 19, 2013 Case Laws Companies Law

Recall of Order - Creditor’s Winding-up Petition u/s 433(e)/434(1)(a)/439 of the Companies Act, 1956 – It was not obligatory for the court to hear the workmen at the......
August 17, 2013 Case Laws Central Excise

Classification of goods under tariff heading no. 30.03 (medicament) - Moisturex - Care or cure - Having regard to the pharmaceutical constituents present in the cream......
August 17, 2013 Case Laws Central Excise

Rule 6(3)(b) of Cenvat credit Rules – Since goods Jao bhusi and the malt culm are cleared at nil rate of duty and appellant is not maintaining separate accounts for......
August 17, 2013 Case Laws Central Excise

Cenvat credit on sil covers / sil sheet - sil covers / sil sheet are used to cover their final product ‘malt’ for the purpose of protecting it from the rain and moisture....
August 17, 2013 Case Laws Central Excise

Rule 6(3) of Cenvat Credit Rules, 2004 - the reversal of credit by the appellant on the entire service tax taken along with interest thereon both in respect of dutiable.....
August 17, 2013 Case Laws Central Excise

Transfer of manufactured product to another unit - Captive Consumption – Rule 8 of Valuation @ 110%/115% of cost of production - the concept of revenue neutrality is not....
August 17, 2013 Case Laws Service Tax

Manpower Supply Services u/s 65 (105) (k) - processing of coffee beans to make instant coffee and thereafter packing the same - stay grated partly - AT
August 17, 2013 Case Laws Service Tax

‘Commission Agent’ u/s 65 (105) (zzb) or ‘Business Auxiliary Services’ u/s 65(19)(v) – prima facie there was no scope for a different understanding - the contention to......
August 17, 2013 Case Laws Service Tax

Notification No. 09/2009-ST casts an obligation on AC or DC for condoning the delay if the refund claim is not filed within the period of six months - the notification......
August 17, 2013 Case Laws Customs

Scope of Judicial Review – Review of the decision of the Settlement Commission - There is limited scope of judicial review - Despite such narrow confines of judicial......
August 17, 2013 Case Laws Customs

Reduced penalty - appellant has allowed others to use his CHA licence - penal proceedings being quasi-criminal in nature, taking into consideration the civil punishment.....
August 17, 2013 Case Laws FEMA

Property Liable to Attachment - proceeds of crime - The burden of proving that proceeds of crime were untainted property was applicable not only to prosecution and......

1 ....49 50 51 525354 55 56 57........ 106

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