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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2851 to 2900 of 5273 Records

1 ....54 55 56 575859 60 61 62........ 106

August 6, 2013 Case Laws Central Excise

Rule 11 of the central Excise Rules read with Rule 25 of the Central Excise Rules,2002 - TThe reason that the goods were not available to confiscation should not be a......
August 6, 2013 Case Laws Central Excise

Eligibility to take Cenvat Credit in respect of shortage quantity of input items - The fact that the mistakes are random mistakes, is also evident from the fact that in.....
August 6, 2013 Case Laws Central Excise

Cenvat Credit of insurance premium for insurance of company’s vehicles – , providing of cars to the officers for company’s work as well as for commuting between the......
August 6, 2013 Case Laws Service Tax

Business Auxiliary service - RCM (Right Concept Marketing) Business Marketing Plan is neither a new arrangement nor there is any concept of dividends - the service is taxable - AT
August 6, 2013 Case Laws Service Tax

Where a show cause notice is invalided for violation of due process, and in particular violation of principles of natural justice, a fresh opportunity could be given to revenue.- AT
August 6, 2013 Case Laws Service Tax

Validity of Show-cause Notice - party to whom a show cause notice is issued must be made aware of the allegation against it and that this is a requirement of natural......
August 6, 2013 Case Laws Service Tax

Manpower Recruitment agency service - Valuation - inclusion of value of Provident Fund and other statutory dues - these amounts constitute the gross amount charged by......
August 6, 2013 Case Laws Service Tax

Valuation - Value of goods/material is separately shown in contract itself for each category of transformers. Moreover VAT has been paid on these goods/materials.......
August 6, 2013 Case Laws Customs

Valuation - import of cars in SKD / CKD conditions - inclusion of costs towards transfer of technology and trademark licence - just because the transaction value under.....
August 6, 2013 Case Laws Customs

Amendment in the Bill of Entry - The appellant was entitled to make such amendment in the Bill of Entry - the declaration of proofing machine two times in the Bill of......
August 6, 2013 Case Laws Customs

Nature of entitlement – duty credit - Target Plus Scheme (TPS) - The nexus has to be maintained that ‘product group’, viz., the category of the products which is......
August 6, 2013 Case Laws Income Tax

Disallowance of rent - Tribunal viewed the entire expenditure not from the angle of prudence but from the question of genuineness thereof. It is true that such......
August 6, 2013 Case Laws Income Tax

Undervaluation of closing stock - If the AO was not satisfied with the market value taken by the assessee, he could have taken the assistance of the expert but the AO......
August 6, 2013 Case Laws Income Tax

Refund by the Income-tax Department which included interest - Revenue taxed it at 20% as per section 115A as per Article 24 of Indo-Singapore DTAA wheres assessee......
August 5, 2013 Case Laws Service Tax

‘Intellectual Property Rights Services’ – It is well settled that there is no law relating to the trade secrets or confidential information in India. Therefore, the......
August 5, 2013 Case Laws Service Tax

Sale of liquors - Business Auxiliary services - Commission – Within the framework of the agreements, considered in the context of the taxable BAS, as defined in......
August 5, 2013 Case Laws Service Tax

Classification of services under C&FA or under storage and warehouse - Section 65A(2)(b) - Storage of frozen goods in cold storage is an inseparable part of assessee’s......
August 5, 2013 Case Laws Service Tax

Service tax on service of cargo handling - As per assessee the payments received were distributed among fellow labourers, who did the same job – Activity of the......
August 5, 2013 Case Laws Customs

Export obligation - Value Based Advance Licenses - The date of the licence by itself may not decide chronology but the date of import of the goods may be more relevant......
August 5, 2013 Case Laws Customs

Import of boric acid - Subordinate legislation cannot be violative of any plenary legislation made by Parliament or the State Legislature subordinate legislation in the.....
August 5, 2013 Case Laws Customs

Penalty u/s 116 – There was no requirement of proving mens rea on the part of person-in-charge of conveyance - CGOVT
August 5, 2013 Case Laws Income Tax

Deduction u/s 80IA - Industrial park - Nature of Income from renting - If they are inseparable and the intention is to carry on the business of letting out the......
August 5, 2013 Case Laws Income Tax

Short term Capital Gain - sale to sister concern at the rate of less than market value - The property sold to a third party cannot be the basis for determining the......
August 5, 2013 Case Laws Income Tax

Deduction u/s 80IB(10) - Interest received from the purchases on delayed payments - Such receipt cannot be stated to be not arising out of the assessee's business of......
August 5, 2013 Case Laws Income Tax

Registration u/s 12A and 12AA - only because the Trust has not commenced the activities, the Commissioner would have no authority to ipso facto reject the application......
August 5, 2013 Case Laws Income Tax

Validity of notice u/s 148 - The mere fact that the Assessing Officer did not give reasons for not disturbing the claim made by the Assessee in the final order of......
August 5, 2013 Case Laws Income Tax

Unaccounted receipts of hiring charges - A.O. made addition on the ground of amount of freight whereas the CIT(A) was of the view that only profit is to be added which is correct - AT
August 5, 2013 Case Laws Income Tax

Initiation of proceedings u/s. 153C - AO has not recorded any satisfaction that any seized document or material belongs to any person other than the person searched -......
August 5, 2013 Case Laws Income Tax

Exemption u/s 10(13A) - house rent allowance (HRA) - As per AO assessee and his wife are living together as a family. Therefore, it can be inferred that the house owned.....
August 5, 2013 Case Laws Income Tax

Recovery of dues - Notice u/s 226(3) - Once the third party noticee has disputed that he owes any money or holds any money on account of the assessee, the Assessing......
August 5, 2013 Case Laws VAT and Sales Tax

Exemption from CST - the higher rate of tax payable for non compliance of the amended provisions of Section 8 (5) namely non production of Form C/D, cannot be taken to......
August 3, 2013 Case Laws Service Tax

Taxable Service - franchise of the school (DPS) - classification - Whether any taxable service under any category was provided by the assesse - services provided by the.....
August 3, 2013 Case Laws Central Excise

CENVAT credit in case the final product is exempted from payment of duty - Appellant was entitled for CENVAT Credit on proportionate plastic granules which generated......
August 3, 2013 Case Laws Central Excise

Cenvat Credit - merely because the Appellant manufactures exempted goods, that would be no justification to disallow to it the benefit of availing of Cenvat credit on......
August 3, 2013 Case Laws Central Excise

Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward transportation is eligible and allowed - AT
August 3, 2013 Case Laws Indian Laws

Jurisdiction of the Court to decide the issue - MOA was executed at Kolkata and the performance of the contract was to be carried out in West Bengal. Merely because......
August 3, 2013 Case Laws Service Tax

Claim of 67% rebate on Erection, Commissioning and Installation Services. - no invoices have been brought in or shown to indicate that sales tax liability is discharged....
August 3, 2013 Case Laws Service Tax

Collecting the charges by the appellant from his customers and paying the same to Commodity Exchange for Computing Linkage, prima-facie, will not fall under the category....
August 3, 2013 Case Laws Service Tax

Removal of waste and housekeeping, in our considered view, prima-facie would get covered under the ‘Cleaning Services’, as removal of waste is nothing but cleaning of......
August 3, 2013 Case Laws Customs

Import of Hazardous Waste – e-waste - Datagraphic Display Tubes which are used in computer monitors. - no permission of the Ministry of Environment and Forests (MOEF)......
August 3, 2013 Case Laws Indian Laws

Arbitration award - If respondents were entitled to invoke arbitration by virtue of Assessing Officer's disallowance of depreciation, respondents could have done so......
August 3, 2013 Case Laws Income Tax

When the specific case of the assessee was that the income arising from the sale of shares could not be treated as income from business, in fairness to the claim of the.....
August 3, 2013 Case Laws Income Tax

Nature of income in the hands of land developer (vendor) - third party agreement with land owner - the receipt would attract capital gains at his hands - HC
August 3, 2013 Case Laws Income Tax

Notice u/s 148 - Change of opinion - If, in the process, AO made a legal error, the succeeding Assessing Officer cannot correct such an error, through the process of......
August 3, 2013 Case Laws Income Tax

Addition u/s 68 - the assessee had no justification for borrowing such amounts at high rate of interest, even without disturbing the well established principle of not......
August 3, 2013 Case Laws Income Tax

Deduction u/s 37(1) - Whether, payment of interest on delayed payment of instalments is penal in nature - Held No - It was simplicitor liability of interest on delayed......
August 3, 2013 Case Laws Income Tax

Transfer pricing adjustment - No need for provision of +/- 5% range for CPM of the arm's-length price as there are no comparable prices in the instant case providing a......
August 3, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - The assessee has not failed to offer any explanation and the explanation of the assessee was not found to be false & has made bona-fide......
August 3, 2013 Case Laws Income Tax

Levy of Fringe Benefit Tax (FBT) - The assessee being a company, the club expenses incurred would be so only for its employees and, therefore, in clear view fall to be......
August 3, 2013 Case Laws VAT and Sales Tax

Purchase tax paid in the State of U.P. Reassessment - Adjustment of tax paid on purchase of paddy - the purchase tax paid in the State of U.P. cannot be adjusted against....

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