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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2651 to 2700 of 5273 Records

1 ....50 51 52 535455 56 57 58........ 106

August 17, 2013 Case Laws Indian Laws

Dishonor of Cheque u/s 138 N.I. Act - the provisions of Section 427 of the Cr.P.C. do not permit a direction for the concurrent running of the substantive sentences......
August 17, 2013 Case Laws Income Tax

Where a return has been filed by the applicant for advance ruling and notice under section 143(2) was issued, the matter shall be treated to be pending before the......
August 17, 2013 Case Laws Income Tax

Penalty under section 271D - Violation of bar provided by Section 269SS - Receipt of cash in excess of Rs. 20,000/- - there was no reasonable cause inasmuch as the story....
August 17, 2013 Case Laws Income Tax

Transfer of case - Section 127 (4) - Requirement for reissue of notice for reassessment u/s 147 - it cannot be said that the assessee was either absconding from......
August 17, 2013 Case Laws Income Tax

Assessee had claimed depreciation on carats @ 100%, however, AO allowed @ 50% - Depreciation on carats as claimed by the assessee is allowed - AT
August 17, 2013 Case Laws Income Tax

Application of percentage completion method for computation of profit real-estate business – a ratio of the basic cost (total) to the other (total) costs (for the......
August 17, 2013 Case Laws Income Tax

Penalty proceedings u/s 271(1)(c) - Accepting or rejecting the assessee's claim is based on appreciation of those evidences, forming part of the assessee's explanation,.....
August 17, 2013 Case Laws Income Tax

Provision for Auditor's remuneration - Disallowance u/s 40(a)(ia) - the stand of the assessee that the concerned payees were not identifiable at the time of making the.....
August 17, 2013 Case Laws Income Tax

Once expenditure was of revenue nature and was incurred for expanding existing line of business it could have been allowed under Section 37 of the Act. - No doubt,......
August 17, 2013 Case Laws Income Tax

Indexed costs of acquisition - family arrangement - sibling of the assessee relinquished their rights. - the indexed cost of acquisition of such capital asset has to be....
August 17, 2013 Case Laws Income Tax

Exemption u/s 54F - Sale consideration - purchase of five flats - assessee was eligible for claiming exemption under section 54F of the Act on the five flats received......
August 17, 2013 Case Laws Income Tax

Accrual of interest on NPA - Scheduled Bank - Once the loans had become NPAs and the assessee had opted to account for the interest on such NPAs only on recovery of the.....
August 17, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Penalty in dispute has been imposed is purely on estimation basis and the Assessing Officer has not brought any material on record to establish......
August 17, 2013 Case Laws Income Tax

Jurisdiction of High Court - reassessment - High Court quashed reassessment proceedings u/s 148 - Writ Court ought not to have entertained the Writ Petition filed by the....
August 17, 2013 Case Laws VAT and Sales Tax

Nature of Goods - Whether the Methanol and Methyl Alcohol are two names of the same commodity or they are different goods - Methanol and Methyl Alcohol in the Text Book.....
August 16, 2013 Case Laws Central Excise

Levy of Textile Cess - The textile manufactured out from hand-loom and power-loom industry had been exempted under section 5A, obviously no inspection in respect of......
August 16, 2013 Case Laws Central Excise

There is no difference between the expression credit taken and the credit utilised for the purpose of recovery of wrongly availed credit Rule 14 of Cenvat Credit Rules,.....
August 16, 2013 Case Laws Central Excise

Manufacture of Jewellary - Exemption - Affixing brand name on Jewellary - Pre-deposit – Stay application - Notification No.5/2006-CE, dated 01.03.2006 stipulates the......
August 16, 2013 Case Laws Central Excise

Clandestine removal – Merely because in the statement, the Commercial Manager of the petitioners has stated that the goods were manufactured that by itself cannot be a......
August 16, 2013 Case Laws Central Excise

Once the officers have audited the records they were supposed to examine each and every issue in respect of appellants for the audit period – Extended period as provided....
August 16, 2013 Case Laws Service Tax

Ad-hoc Exemption order No.1/1/2010-ST - Service recipient when liable to pay service tax u/s 66A shall be considered as the service provider should apply in terms to the....
August 16, 2013 Case Laws Service Tax

Assessee were rendering a service to the shipping lines and the consideration was received by them by way of mark-up in prices -services rendered by the assesse merits......
August 16, 2013 Case Laws Service Tax

Authorised Dealer of Foreign Exchange u/s 65 (105) (zm) - Section 65 (105) (12)(a) as also section 65 (12) (a)(ix) specifies services using the expression ‘services......
August 16, 2013 Case Laws Service Tax

Business Auxiliary Service, Business Support Service, Cargo Handling Service and Transport of Goods by Road Service – Freight charges towards ocean freight and air......
August 16, 2013 Case Laws Service Tax

Levy of service tax on charges collected on dishonoring of cheques - Service being intangible, arguments are raised based on Rule 5 of Service Tax (Determination of......
August 16, 2013 Case Laws Customs

Smuggling of goods - Cut & polished diamonds and Gold jewellery recovered from the baggage/person - Accounting procedures – No evidence had been brought on record by......
August 16, 2013 Case Laws Customs

Refund of duty - benefit of refund of the said SAD as per Notification No.102/2007-Cus cannot be denied to them only on the ground that movement of goods is from SEZ......
August 16, 2013 Case Laws FEMA

Violation of FEMA - Imposition of Penalty - Definition of Person u/s 2(u) - BCCI as well as Governing Council for IPL were persons within the definition of Section 2(u) of the Act - HC
August 16, 2013 Case Laws Income Tax

Disallowance u/s 14A r.w.r 8D - Dividend income - The language of r. 8D(2)(ii) itself provides the mandate inasmuch as it prescribes or authorizes a disallowance only......
August 16, 2013 Case Laws Income Tax

Special Audit of the Trust under section 142(2A) of the Income Tax Act, 1961 - AO has properly exercised its jurisdiction to order a special audit after obtaining the......
August 16, 2013 Case Laws Income Tax

Addition u/s. 40A(2)(b) of the Income Tax Act purely on the ground that the assessee has increased remuneration to its Directors - Remuneration of Rs.30,00,000/-......
August 16, 2013 Case Laws Income Tax

Validity of assessment orders - Assessment orders server after expiry of period of limitation - the assessment orders in these cases though made on December 31, 2009,......
August 16, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee-firm is holding less than 10 percent of shareholding, irrespective of the fact that the shareholding of the firm to whom advance.....
August 16, 2013 Case Laws Income Tax

Exemption u/s 11 - it is apparent that the assessee’s funds have not been parted away as the FDRs were lying intact in the bank, the assessee has received interest......
August 16, 2013 Case Laws Companies Law

Petition for winding up - The e-mails exchanged between the parties would foreclose the scope of the company to dispute any part of the claim. - Subsequent plea on......
August 14, 2013 Case Laws Central Excise

Removal of goods under Rule 4(6) of the Cenvat Credit Rules, 2004 - Sale of goods from the premises of Job worker - permission denied - Once the goods are recognized to....
August 14, 2013 Case Laws Central Excise

Just because there was no entry in the RG-1 register regarding transfer of 10 transformers from the bonded store room to the manufacturing section of the factory for......
August 14, 2013 Case Laws Central Excise

Confiscation of goods under Rules 25 of the CER, 2002 – goods are not entered in RG-I Register, but it cannot be said that by merely not entering in RG-I Register,......
August 14, 2013 Case Laws Service Tax

Reverse Charge - even if the service was taxable as ‘Business Support Service’, there will not be any change in tax liability under reverse charge mechanism or any other....
August 14, 2013 Case Laws Service Tax

Residential Complex u/s 65(91a) – The new entry uses the very same expressions defined earlier and subjected to tax but a new composition scheme for discharging......
August 14, 2013 Case Laws Service Tax

Classification of category under Business Auxiliary Services – SPV formed as a result of agreement between NHAI or State Authority and the concessionaire under the BOT......
August 14, 2013 Case Laws Service Tax

Penalty on service tax default section 76 – Failure to pay service tax on GTA service under reverse charge method – only reason stated was that the non-payment of......
August 14, 2013 Case Laws Customs

Foreign Travel Tax (FTT) - Delay in Depositing the amount – Applicant had deliberately contravened the provisions of Section 38(3) of Finance Act, 1979 (FTT) - For these....
August 14, 2013 Case Laws Customs

VEscapement of duty – Hardware and software to be assessed independently on merits whether they imported together or separately - Commissioner had gone beyond the scope.....
August 14, 2013 Case Laws FEMA

Relevant fact U/s 10 of Evidence Act - In a case a conspiracy if there was reasonable ground to believe that two or more persons have conspired together to commit an......
August 14, 2013 Case Laws Income Tax

Application of section 50C of the Act to the transfer of leasehold rights in the industrial plot - Addition made by the AO on the basis of circle rate gathered from......
August 14, 2013 Case Laws Income Tax

Reassessment proceedings u/s 147 - Section 40A(3) applies in the case of expenditure claimed by the assessee, but in this case, the assessee did not claim any......
August 14, 2013 Case Laws Income Tax

Minimum Alternate Tax (MAT) - Adjustment to book profit u/s 115JB - Adjustment of loss to sick industrial company - A.O. on long drawn process of reasoning should not......
August 14, 2013 Case Laws Income Tax

Tax Planning versus Tax Avoidance - Finance Lease / Operating lease - No straight jacket formula can be adopted to say that every case of sale and lease back......
August 14, 2013 Case Laws Income Tax

Merely because the Settler of the trust has claimed deduction under section 80G of the Act on the donations made to the assessee Trust, does not merit the cancellation......

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