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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2751 to 2800 of 5273 Records

1 ....52 53 54 555657 58 59 60........ 106

August 12, 2013 Case Laws VAT and Sales Tax

Carry forward of excess tax - Petitioner paid amount in excess of tax liability - Authority denied carrying forward of tax - There appears no rationale on the part of......
August 12, 2013 Case Laws Companies Law

Pledgee’s and Pledgor’s Rights and duties u/s 176 - The provisions of the section were mandatory and cannot be over-ridden by any contract to the contrary - The section.....
August 10, 2013 Case Laws Central Excise

Exemption of not printing MRP as per provisions of Rule 26 of LMPC Rules - Writ petition in the absence of the petitioner's cooperation in leading evidence on which he......
August 10, 2013 Case Laws Central Excise

Limitation period for issue of recovery notice under section 11D - The show-cause notice was issued and served beyond the extended period of five years, the action of......
August 10, 2013 Case Laws Central Excise

Interest on refund under section 11BB of the Central Excise Act - There has been a delay of considerable period in returning the amount after the Appellate Tribunal held....
August 10, 2013 Case Laws Central Excise

Benefit of Notification No.108/95-CE dt. 28.8.1995 - Demand can be confirmed only based on a specific finding that the goods were removed outside the project and not......
August 10, 2013 Case Laws Service Tax

Forwarding Agents u/s 65(a) - Clearing and Forwarding Services u/s 65(a) - Department itself was not certain about the head under which the transaction character would......
August 10, 2013 Case Laws Service Tax

Construction of Residential Complexes – Service tax liability cannot be determined based on what the assesse calls itself, whether as a builder, a developer, a promoter.....
August 10, 2013 Case Laws Service Tax

Goods Transport Agency u/s 65 (105) (zzp) – A person becomes Goods Transport Agency only if he issued the consignment note - The rule says that if the person was a Goods....
August 10, 2013 Case Laws Service Tax

Construction of Residential Complexes u/s 65 (91a) – The Police Housing Corporation appears to have worked as an extended arm of the Government – the houses that were......
August 10, 2013 Case Laws Service Tax

Revision of order by the commissioner Section 84 – clearing and forwarding agent services section 65(23) – one of the conditions mentioned in section 84 (ii) is not......
August 10, 2013 Case Laws Service Tax

C&F Agent - the only activity done by him is (a) providing labour for unloading of the goods at the rail heads, loading into the trucks for transport from rail-head to......
August 10, 2013 Case Laws Indian Laws

In view of the provisions of Amending Act 36 of 1987 offence under the Act having been made cognizable police officers though not notified as Inspector under the......
August 10, 2013 Case Laws Customs

Jurisdiction and Power of Enforcement Committee - Whether the recommendations made by the Enforcement Committee to the Director-General of Foreign Trade was valid - In......
August 10, 2013 Case Laws Customs

Refund of SAD – Benefit of Notification No. 102/2007 - teak wood logs were cut into small pieces and sold in the market – identity of the article did not undergo any......
August 10, 2013 Case Laws Customs

Classification of goods – VIVITEK Projectors - the projectors merely having additional function cannot be a ground for classifying it other than 85286100 - they cannot....
August 10, 2013 Case Laws Income Tax

TDS - payments made to the banks on account of utilization of credit card facilities would be in the nature of bank charges and not in the nature of commission within......
August 10, 2013 Case Laws Income Tax

Disallowance of interest on advances given for capital assets - after 1.4.2004 if the interest expenditure has been incurred for the purpose of acquisition of capital......
August 10, 2013 Case Laws Income Tax

Capital expenditure - Disallowance of Expenditure on machines - Spare part or machine itself - No material has been brought to show by the revenue that the TUP is not a spare part - AT
August 10, 2013 Case Laws Income Tax

Income u/s 158BA - Block assessment - If the principal amount is not considered as undisclosed income, the interest accrued thereon cannot be construed as undisclosed......
August 10, 2013 Case Laws Income Tax

Income u/s 158BA - Last date for filing returns was not yet over. - As he had an opportunity to file returns disclosing the said income, it cannot be said that it......
August 10, 2013 Case Laws Income Tax

Disallowance due to non deduction of TDS - Tribunal [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] held that the provisions of section 40(a)(ia) applies only to that......
August 10, 2013 Case Laws Income Tax

Notice u/s 148 - Assessing Officer can form an independent opinion on an issue which may have been brought to his/her notice by the audit party and seek to reopen the......
August 10, 2013 Case Laws Income Tax

Notice u/s 148 - The Department without ever questioning filing of such returns before a wrong officer, having accepted the tax paid under such returns, now cannot be......
August 10, 2013 Case Laws Income Tax

Notice u/s 148 - If the reopening is sustainable on one issue, even if on the other issue the exercise of power under section 147 of the Act is not justified, it would......
August 10, 2013 Case Laws Income Tax

Notice u/s 148 - The court while considering a challenge to the reopening of assessment can always examine the existence of the belief but the sufficiency of the reasons....
August 10, 2013 Case Laws Income Tax

Deduction of additional deduction - The use of electricity in the manufacturing activity of the core business of the assessee is not a precondition for the grant of......
August 10, 2013 Case Laws Income Tax

Transfer pricing Adjustment u/s 92CA - The TPO has clearly erred in arriving at the revenues - The TPO has to reduce sales returns against sales in all the steps and......
August 10, 2013 Case Laws Income Tax

Deduction u/s 80IC - It cannot be accepted that the assessee should be manufacturing all the components. Further merely showing that that the profits are on higher side,....
August 10, 2013 Case Laws Income Tax

Computation of Capital gains u/s 50 - deduction of notional depreciation on unused assets - When assets not is use no notional depreciation - Section 50 nowhere......
August 10, 2013 Case Laws VAT and Sales Tax

LEVY of sales tax on right to enter the earmarked forest for the purpose of collection of lichen - Though the word “royalty” was used in the instant case, but, in fact,.....
August 9, 2013 Circulars Income Tax

Procedure and criteria for selection of scrutiny cases under compulsory manual during the financial-year 2013-2014
August 9, 2013 Circulars Service Tax

The Service Tax Voluntary Compliance Encouragement Scheme - clarifications
August 9, 2013 News Indian Laws

Parliament Passes the Historic Companies Bill 2012
August 9, 2013 Case Laws Central Excise

Cenvat Credit - Input services - Commission paid to the foreign agents - whether the manufacturer is entitled for credit in respect of credit of Service Tax paid on......
August 9, 2013 Case Laws Central Excise

Penalty increased by First Appellate Authority on the appeal filed by Assessee – The enhancement of penalty by the first appellate authority without issuing show cause.....
August 9, 2013 Case Laws Central Excise

Stay when there is no sitting due to administrative exigencies - the respondent has acted hastily and adjusted the amount without affording proper opportunity to the......
August 9, 2013 Case Laws Central Excise

Condonation of delay in filing appeal before Commissioner(A) - if an aggrieved person knocks the door of High Court seeking redressal under writ jurisdiction for valid.....
August 9, 2013 Case Laws Central Excise

Period of limitation for Recovery of interest on account of retrospective revision of the prices – Payment of interest is to be made under Section 11A and, therefore,......
August 9, 2013 Case Laws Central Excise

Proof of Export - In the instant case the applicants have not furnished the original and duplicate copy of ARE-1 and shipping Bill - Their contention that the said......
August 9, 2013 Case Laws Service Tax

Activity of maintaining the plant and operating the power plant on day to day basis for generating electricity - Business Auxiliary Service u/s 65 (105) (zzb) or......
August 9, 2013 Case Laws Service Tax

Non-Banking Finance Company (NBFC) - Interest - Reversal of CENVAT credit - Rule 6(3) and 6(3A) – The ratio of J/(J+K) works out to 47% as against 13.88% worked by......
August 9, 2013 Case Laws Service Tax

Where a collection centre which acts merely as a courier commission agent does perform any taxable service and the services provided by a collection centre, are not......
August 9, 2013 Case Laws Income Tax

Incentive bonus - Perquisites - The expenses incurred in the performance of duty as Development Officer for generating the business so as to make him eligible for the......
August 9, 2013 Case Laws Customs

Whether as per Condition No.40(a) of the Notification No.21/2002-Cus (sl.no.230) MMRDA is Road Construction Corporation under the control of the State of Maharashtra or.....
August 9, 2013 Case Laws Customs

Valuation of imported goods - related parties u/s 14 - there should be two way interest between the buyer and seller was insufficient as the statutory requirement of......
August 9, 2013 Case Laws Customs

Mis-declaration of goods - Revenue contended that assesse failed to disclose source of procurement of Muriate of Potash exported by shipping bills - Fraud committed......
August 9, 2013 Case Laws Customs

Fixation of Brand rate of Duty Drawback - assesse was entitled to All Industry Rate Drawback @ 1.1% under Heading No. 8418 as stands admitted by the original authority -....
August 9, 2013 Case Laws Indian Laws

Applicability of Section 129(6) of the Customs Act on a person appointed as member(judicial) of CESTAT – a person offered appointment as Judicial (Member) not be......
August 9, 2013 Case Laws Income Tax

Deduction u/s 80P(2)(d) - Interest Income - The provision does not indicate any such adjustment in regard to interest derived from the co-operative society from its......

1 ....52 53 54 555657 58 59 60........ 106

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F: GST on Solar Plant

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

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

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F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

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

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

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

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

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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 ...