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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2801 to 2850 of 5273 Records

1 ....53 54 55 565758 59 60 61........ 106

August 9, 2013 Case Laws Income Tax

Notice u/s 148 - Method of accounting questioned - it is a case of change of opinion because the method of accounting adopted by the assessee and the TDS certificates......
August 9, 2013 Case Laws Income Tax

Exclusion u/s 10(10CC) - non-monetary perquisites - whenever tax is deposited in respect of a non-monetary perquisite, provision of Section 10 (10CC) applies, thus......
August 9, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Deduction u/s 80IA - Dubious and fanciful claims under the garb of interpretation, are a mere pretence and not bonafide - assessees had not......
August 9, 2013 Case Laws Income Tax

Exemption u/s. 54F - definition of the word ‘transfer’ under section 2(47) includes situation where transaction involving allowing of possession of any immovable......
August 9, 2013 Case Laws Income Tax

Disallowance of Foreign Travel Expenses - since it is customary in the European countries for the wives to accompany their husbands, the travelling of the wives along......
August 9, 2013 Case Laws Income Tax

Writing off the assets - expenditure were needed to be spent by the assessee for the purpose of carrying on its business and are incidental to the business, therefore,......
August 9, 2013 Case Laws Income Tax

When CIT [A] and the Tribunal both concurrently came to the conclusion that there is no evidence supporting the AO's version that the assessee had invested large amount.....
August 9, 2013 Case Laws Income Tax

Disallowance u/s 14A - assessee has suo moto disallowed sum u/s. 14A - AO, without giving a finding as to how much administrative expenditure have been incurred to earn.....
August 9, 2013 Case Laws VAT and Sales Tax

Levy of penalty - despite several notices petitioner did not appear before the assessing officer - repeated opportunities cannot be given to the petitioner to place......
August 8, 2013 Case Laws Income Tax

Deduction u/s 40(b) - assessee was indirectly trying to bring in M/s Deloitte Haskins & Sells, Mumbai, another firm, which was already a participating firm, as its......
August 8, 2013 Case Laws Central Excise

Recovery of duty from the successor of the defaulter - Though assets were sold, sale of assets by itself would not be transfer of business in whole or in part. -......
August 8, 2013 Case Laws Central Excise

Cenvat credit - fake invoices - Unbeleivable that huge quantity of winding wire of copper has been shown to be transported through passenger vehicle Tata Sumo in single.....
August 8, 2013 Case Laws Central Excise

Period of filing of rebate claim under Section 11B - Even though certain documents filed along with the rebate claim application had been returned to the petitioner, it.....
August 8, 2013 Case Laws Central Excise

Period of limitation of refund claim under section 11B of the Central Excise Act – Payment made herein is also deemed to be under protest and no limitation is applicable....
August 8, 2013 Case Laws Central Excise

Remission of duty under Rule 21 of the Central Excise Rules, 2002 - In case of breakage/destruction of final product, remission can be claimed under Rule 21 of Central......
August 8, 2013 Case Laws Central Excise

When any circular is issued clarifying the provision of any previous circular, the same is applicable retrospectively. - CGOVT
August 8, 2013 Case Laws Service Tax

Service of manpower supply - cutting/harvesting of sugarcane and transportation of the same from the farmers' fields to the sugar factory – work are per tonnage of......
August 8, 2013 Case Laws Service Tax

As per notification No. 17/2009-ST, specific category of services of service provided under section 65(105)(zzb) of the Finance Act, 1994 are only eligible for refund.......
August 8, 2013 Case Laws Service Tax

Nature of service rendered by foreign agent - import of service - Prima facie demand of tax under Business Support Service was sustainable – foreign agents were......
August 8, 2013 Case Laws Service Tax

Service Tax on GTA under reverse charge - while Rule 2(l) and 2(p) cover two classes of persons, the recipient of GTA services, by virtue of the Explanation to Rule......
August 8, 2013 Case Laws Customs

Valuation of Goods - expenditure incurred by the importer if not a consideration between the buyer situated abroad and the importer - not required to be included in the.....
August 8, 2013 Case Laws Customs

Confiscation of goods – export of prohibited goods - stay application - even if the goods were prohibited the customs authorities as well as the appellants genuinely......
August 8, 2013 Case Laws Customs

Adjudication of Advance Bill of Entry - Commissioner can assessed the Advance Bill of Entry as prayed by the assesse in accordance with law - AT
August 8, 2013 Case Laws Income Tax

Unexplained credits - additions u/s 68 - onus to prove - When an explanation is called for from the assessee, he or she must take care to substantiate her explanation by....
August 8, 2013 Case Laws Income Tax

Whether realization of income-tax dues from the assesses under the Income Tax Act, 1961 will have priority over the secured debt in terms of the State Financial......
August 8, 2013 Case Laws Income Tax

Income u/s 5(2) - Once the entire operations are confined to the purchase of goods in India for the purpose of export, the income derived therefrom shall not be deemed......
August 8, 2013 Case Laws Income Tax

Method of computing profit rate - assessee's past history was available and there was no material difference in the facts pertaining to the relevant assessment year and.....
August 8, 2013 Case Laws Income Tax

Validity of notice u/s 158BD - Search operation done against petitioner's husband - The conditions precedent for invoking the provisions of section 158BD, are required......
August 8, 2013 Case Laws Income Tax

Depreciation - nursing home is equipped to enable the sterilisation of surgical instruments and bandages to be carried on which cover 250 sq. ft. and that nursing home......
August 8, 2013 Case Laws Income Tax

Agricultural land sold by the assessee is not a 'capital asset' since it is in rural area within the meaning of section 2(14)(iii), the impugned receipt cannot be......
August 8, 2013 Case Laws Income Tax

Transfer pricing adjustment - when a quasi Judicial Authority like the DRP deals with lis u/s 144C then it is obligatory on its part to ascribe cogent and germane......
August 8, 2013 Case Laws Income Tax

Forward contract cancellation loss - whether be treated as business loss or speculation loss - the assessee was not a dealer in foreign exchange. - the export contracts....
August 8, 2013 Case Laws Wealth-tax

Nature of the asset - If the construction was partly completed or the building is under construction, in that case the exception engrafted in the definition of the words....
August 7, 2013 Circulars Income Tax

Procedure and criteria for selection of scrutiny cases under compulsory manual during the financial-year 2013-2014
August 7, 2013 Case Laws Income Tax

Since the building was constructed on the land given by the assessee, naturally the cost of the building has to be estimated in the hands of the M/s. Lumbini......
August 7, 2013 Case Laws Income Tax

Rectification of mistake - Since no claim of deduction of exempt income has been made in the return of income and A.O. accepted the return of income filed by assessee as....
August 7, 2013 Case Laws Income Tax

Accrual of income - income by way of cash incentive accrued to the assessee at the time of filing of the claim in its respect - assessee has not stated any factual......
August 7, 2013 Case Laws Income Tax

Charging of interest u/s 234D - To claim that the date of receipt of refund should be reckoned as a starting point instead of the date of grant of refund would amount to....
August 7, 2013 Case Laws Income Tax

Profit on sale of shares and securities - The high number of transactions shown in the statement is misleading because these are computer-split transactions and not......
August 7, 2013 Case Laws Central Excise

Cenvat credit - Service Tax paid on rent a cab service - merely because these services are not expressly mentioned in the definition of input service it cannot be said......
August 7, 2013 Case Laws Central Excise

Interest chargeable under Section 11AB on differential duty due to price escalation clause - demand of interest confirmed - AT
August 7, 2013 Case Laws Central Excise

If the concerned Range officer had checked the returns, the short payment would have been immediately detected - The assessee cannot be penalized by invoking extended......
August 7, 2013 Case Laws Central Excise

Assessable value in case of job-worker - allowing deduction towards loss of the person supplying raw material to determine assessable value in the hands of the person......
August 7, 2013 Case Laws Central Excise

Extended period of Limitation u/s 11A- Nowhere does this provision refer to the period of service of notice after fraud, collusion, wilful misstatement or suppression,......
August 7, 2013 Case Laws Service Tax

Classification of Services – Site Formation and Clearance, Earth Moving and Demolition or Cargo Handling - Contention regarding classification has not been raised......
August 7, 2013 Case Laws Service Tax

Valuation - gross value - reimbursement of expenses - Contention of the appellants that no service tax is payable on reimbursable expenses borne by the appellants is not....
August 7, 2013 Case Laws Service Tax

Validity of order of adjudicating authority – the preliminary objection of no finding given by the revisionary authority on the issues raised in revisionary show cause.....
August 7, 2013 Case Laws Customs

Refund of 4% of Special Additional Duty (ADC/SAD) - CA’s certificate produced by the appellant fulfills the requirements and is sufficient to come to the conclusion......
August 7, 2013 Case Laws Customs

Refund - Bar of limitation - As per the provisions of notification No. 6/2008 refund of SAD has to be made within a period of one year from the date of payment of duty - AT
August 7, 2013 Case Laws Customs

CVD - The effective rate of excise duties for a unit located in the specified area mentioned in 50/2003-C.E. is Nil and it is this rate alone which can be applied for......

1 ....53 54 55 565758 59 60 61........ 106

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