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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2701 to 2750 of 5273 Records

1 ....51 52 53 545556 57 58 59........ 106

August 14, 2013 Case Laws Income Tax

Disallowance u/s 36(1) (viia) - creation of reserve for bad debts - in the absence of any extra provision for bad and doubtful debts, having been created by the assessee....
August 14, 2013 Case Laws Income Tax

Penalty u/s 271D - violation of section 269SS - Reasonable Cause u/s 273B - The claim of the assessee is that receipt of money by way of cash itself is a reasonable......
August 14, 2013 Case Laws Income Tax

Book profit for the purpose of MAT (Minimum alternate Tax) - The lower of the solitary figures of the unabsorbed depreciation or loss brought forward for all the earlier....
August 14, 2013 Case Laws Income Tax

Disallowance u/s 14A - Rule 8D is toward estimating the expenditure that can be attributed to the tax exempt income and, thus, could not, in any case, exceed the actual.....
August 14, 2013 Case Laws Income Tax

Deduction u/s 80IB - Audit report not furnished - interpretation merely permits the assessee to produce the said report even after the date of the filing of the return......
August 14, 2013 Case Laws VAT and Sales Tax

Constitutional validity - Legislative competence for enhancing transit fee and changing the basis of levy from cubic feat to advalorum between 5% to 15%, on variety of......
August 14, 2013 Case Laws Companies Law

Oppression and Mismanagement - Principles of quasi partnership - The private agreements can neither be sought to be enforced nor their breach give any cause of action to....
August 13, 2013 Case Laws Central Excise

Compounded levy - Determination of date of payment - cheque presented by the appellant to the bank on or before last date of the month is treatable as the date of......
August 13, 2013 Case Laws Central Excise

Valuation (Central Excise) - Sale to related parties - the price to the related person cannot be called a non-commercial price since the same was higher than the price.....
August 13, 2013 Case Laws Central Excise

Cenvat credit on sugar cess - sugar cess levied and collected cannot be equated with duty of central excise and therefore, cannot be treated to be part and parcel of the....
August 13, 2013 Case Laws Service Tax

CENVAT credit - reversal of credit related to trading activity - exempted service or not - no serious infirmity in the process adopted by the adjudicating authority for.....
August 13, 2013 Case Laws Service Tax

In terms of Section 65A (2)(a) the activities of the assesse generically considered should be attributed to the more specific description of taxable services enumerated.....
August 13, 2013 Case Laws Service Tax

Classification of Service - Demand for short paid duty – Interest and Penalty – Services to SEZ - Whether the services were in the nature of ‘Manpower Supply’ u/s 65(68)....
August 13, 2013 Case Laws Service Tax

Erection, Commissioning and Installation Service - Both the provider of service and recipient of the service are part and parcel of the Government of Maharashtra – thus....
August 13, 2013 Case Laws Customs

Stay application – supply of duty free gas oil to the vessel which is on a foreign run - combined reading of Section 69 and 88 would indicate that once the goods were......
August 13, 2013 Case Laws Customs

Goods whether seconds/ defective or not - Import of Non-alloy Hot-rolled Cut Steel Sheets - ‘nil' basic customs duty - It does not appeal to common sense or logic that.....
August 13, 2013 Case Laws Customs

Duty Drawback - Rule 8(2) provides the formula to ascertain value addition as provided under Board Circular No. 14/2003-Cus - the value as per Bill of Entry and Shipping....
August 13, 2013 Case Laws FEMA

Detention of property u/s 3(1) - the idea was to forfeit the illegally acquired properties of the convict/detenue irrespective of the fact that such properties were held....
August 13, 2013 Case Laws Income Tax

Payment to consignment agents - Non deduction of TDS - Commission versus reimbursement of expenses - Since this condition is not satisfied in the case under......
August 13, 2013 Case Laws Income Tax

Reason to believe for income escaping assessment under section 147 - The reasons were such which would impel an ordinary person of reasonable prudence to hold that the......
August 13, 2013 Case Laws Income Tax

TDS Credit - Revenue missed out giving credit of the TDS - Revenue directed to take into account the total sum of TDS as is reflected in Form 26AS and after computing......
August 13, 2013 Case Laws Income Tax

Deduction under section 80IB - Nature of processing charges received by assessee - Assessee is engaged in the business of manufacturing of agro chemical products and......
August 13, 2013 Case Laws Income Tax

Quantum of deduction under Section 80IA is not dependent upon the assessee claiming or not claiming depreciation, because, under Section 80IA the quantum of deduction......
August 13, 2013 Case Laws Income Tax

Long Term Capital Gain u/s 45 - transfer u/s 2(47) - vacant land - Possession given by the society to the developer under joint development agreement - irrevocable......
August 13, 2013 Case Laws Income Tax

Capital expenditure or Revenue expenditure - Demutualization expenses - It is true that such expansion of the capital base of the company was required to fulfill the......
August 13, 2013 Case Laws Companies Law

Proprietor of Trademark – FENA - There can be no concern of confusion with regard to goods and services of the plaintiff outside of Class 3 - Decided in favour of the......
August 12, 2013 Case Laws Central Excise

Clandestine Removal - Numbers are mentioned in the Annexure to Panchnama and therefore it is wrong to say that shortage is based on eye estimation. - AT
August 12, 2013 Case Laws Central Excise

Cenvat credit in respect of input services namely, errection, commissioning and installation, man-power recruitment and civil construction, used in the employees staff......
August 12, 2013 Case Laws Central Excise

Cenvat Credit of Service Tax paid on input service in respect of dismantling/handling of unusable material and its transportation - Activities are basically in relation.....
August 12, 2013 Case Laws Central Excise

Waiver of pre-deposit - cenvat credit - duty paying documents - rima facie, the applicant failed to discharge the burden of proof that they received duty paid MS scrap,.....
August 12, 2013 Case Laws Central Excise

Cenvat Credit – setting of paint shop - items were used in the factory for fabrication and erection of paint shop, which being fixed to the earth structure, is not......
August 12, 2013 Case Laws Service Tax

Construction of Complex Service u/s 65 (105) (zzzh) and Taxable Service u/s 65 (91a) – The fact that individual residential units were for residential use of the......
August 12, 2013 Case Laws Service Tax

Broadcasting Service – CENVAT credit input services - service tax paid towards telecast fee - assesse had made out a good prima facie case on merit - stay granted - AT
August 12, 2013 Case Laws Service Tax

Revenue Sharing agreement - franchise agreement - There is no dispute that the service tax is sought to be charged on 25% of the amount of tuition fee being received by.....
August 12, 2013 Case Laws Service Tax

Adjustment of service tax liability under Rule 6(3) - refund of amount received towards taxable services - The contention that credits made in the books of accounts of......
August 12, 2013 Case Laws Service Tax

Business Auxiliary Services – Job Work - The word 'processing' was included in the definition only with effect from 16.06.2005 - it is not legal on part on revenue to......
August 12, 2013 Case Laws Service Tax

Clearing and Forwarding Agency Service – Essential character of service is C&FA service and therefore service was classifiable under C&FA service - storage of frozen......
August 12, 2013 Case Laws Customs

Extended period of limitation - Apart from the fact that there was difference of opinion even in the Department, the fact remains that the department officials had been.....
August 12, 2013 Case Laws Customs

Jurisdiction on the Settlement Commission - On a careful reading of Sections 127(A) and 127(B) the Revenue’s contention that since the applicant had not filed bill of......
August 12, 2013 Case Laws Customs

Mis-declaration of Goods - Prosecution - Criminal proceedings - Assesse had produced the fabricated certificate to show the country of origin as Malaysian origin instead....
August 12, 2013 Case Laws Income Tax

Claim of interest u/s 36(1)(iii) - AO cannot force the assessee to earn interest income or save interest expenses for running the business. - The Assessing Officer was......
August 12, 2013 Case Laws Income Tax

Arm Length Price adjustment – The very foundation of addition in arm's length price on account of excess credit period is devoid of any legally sustainable merits or......
August 12, 2013 Case Laws Income Tax

Deduction u/s 10(23C)(iiiad) - Assessee claimed deduction u/s 11 and 12 but CIT allowed deduction u/s 10(23C)(iiiad) also - CIT(A) has given specific finding that the......
August 12, 2013 Case Laws Income Tax

CIT failed to discharge his statutory duty and instead of taking a clear call and demonstrating errors made by assessing officer and prejudice caused to the revenue, the....
August 12, 2013 Case Laws Income Tax

Difference between amount shown in agreement to sale and sale deed - Addition u/s 69 - Even if it is assumed to be so, unless it is proved that the agreement was acted......
August 12, 2013 Case Laws Income Tax

Expenditure u/s 37(1) - lottery business - commission - there was nothing illegal about carrying on the lottery business or mobilizing opinion for continuation of sale.....
August 12, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Computation of book profit not done u/s 115JB - There was definitely a failure on the part of the assessee to furnish particulars necessary for......
August 12, 2013 Case Laws Income Tax

Addition u/s 68 - Corpus donation - To strengthen the claim of the assessee regarding the genuineness of the corpus donation further documents like bank statement of the....
August 12, 2013 Case Laws Income Tax

Addition u/s 69C - Low withdrawals for household expenses - AO did not point out any specific circumstances by which he assumed that assessee had made low withdrawals as....
August 12, 2013 Case Laws Income Tax

The stand of the AO is that assessee should have used its own fund instead of interest bearing borrowings for running the business. - AO cannot force the assessee to......

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