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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2901 to 2950 of 5273 Records

1 ....55 56 57 585960 61 62 63........ 106

August 2, 2013 Case Laws Central Excise

Fictitious purchase - Modvat credit - No manufacturing activity started - Caveat emptor -It was for the buyer to establish that he had no knowledge about the genuineness....
August 2, 2013 Case Laws Service Tax

The sugar cane belongs to the sugar factory in terms of the agreement of sale executed between the farmers and the sugar factory. Therefore, the activity undertaken by......
August 2, 2013 Case Laws Service Tax

Online Database Access or retrieval Service - Computer Reservation System“ (CRS)/Globai Distribution System (GDS) - A detailed order of difference of opinion - referred.....
August 2, 2013 Case Laws Income Tax

Gift u/s 56(2)(v) - Gifts/awards on winning of the Olympic Medal - in the case of the assessee, viz., Shri Abhinav Bindra, all the rewards/prizes/gifts received by him......
August 2, 2013 News Indian Laws

ST-3 - eFiling Offline Utilities/Schema for the Half Year ending March 2013
August 2, 2013 Case Laws Customs

Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in the SEZ Act to levy duties of customs (export duty) - HC
August 2, 2013 Case Laws Income Tax

When the claim is allowable then why it should not be allowed as per law. Genuineness of the claim is not doubtful. Therefore, the restricted claim under Section 80M of.....
August 2, 2013 Case Laws Income Tax

Exemption u/s 11 - Benefit u/s 13 - It has not been mentioned that the funds were misappropriated and were not utilized for the purpose according to the objects of the......
August 2, 2013 Case Laws Income Tax

Principle of res-judicata or estoppal is not applicable in the income tax proceedings, as each assessment year is an independent assessment year. - But fact remains that....
August 2, 2013 Case Laws Income Tax

Valuation u/s 50C - Reference not made to DVO - Assessing Officer ought to have referred the valuation of the capital asset to the Valuation Officer, whereas, the......
August 2, 2013 Case Laws Income Tax

There was an indirect benefit to Shri P. Subramani, Managing Trustee of the assessee - Trust and this fell clearly within the scope of Section 13(1)(c) r.w.s. 13(2)(a)......
August 2, 2013 Case Laws Income Tax

Addition on account of notional interest - it can be concluded that till the conclusion of sale deed amounts advanced continued to be for acquisition of assets - additions deleted - AT
August 2, 2013 Case Laws Income Tax

Loss from foreign exchange transaction in the forward market - speculative loss v/s business loss - assessee was entitled to claim deduction in respect of payment made......
August 2, 2013 Case Laws Wealth-tax

Inclusion of asset for wealth tax - It is a fact that assessee had sold a plot of land to one developer and except for the conveyance deed all legal formalities were......
August 2, 2013 Case Laws VAT and Sales Tax

Dishonor of the cheques issued during search proceedings - Now since the Commercial Tax Tribunal has passed the order by which the security has been reduced and that the....
August 2, 2013 Case Laws VAT and Sales Tax

Levy of CST or LST - local sales or interstate sale - it is not enough that the buyer takes delivery of the goods from the seller for the purposes of dispatching them......
August 1, 2013 Case Laws Central Excise

The entire Central Excise Tariff Act is now aligned with HSN tariff and hence if there is no dispute that the appellant is manufacturing Chlorinated Paraffins/......
August 1, 2013 Case Laws Service Tax

Computer Reservation System (CSR) – Commission received by the petitioner from M/s Amadeus for using its software and hardware falls under the category of Business......
August 1, 2013 Case Laws Service Tax

Service Tax on Works contract - Levy prior to 01.06.2007 - difference of opinion - matter referred to larger bench
August 1, 2013 Case Laws Service Tax

Quantum of fees to be charged from the appellants in case of appeals before CESTAT dealing with refund/rebate of Service Tax – No fees is payable on appeals relating to.....
August 1, 2013 Case Laws Customs

Validity of detention order - where proceedings such as the one contemplated under Section 7 of the COFEPOSA Act were initiated consequent upon absconding of the......
August 1, 2013 Case Laws VAT and Sales Tax

Levy of import fee on import of rectified spirit - State have not been able to justify the impugned levy on rectified spirit on the basis of services provided in lieu......
August 1, 2013 Case Laws Income Tax

Disallowance of interest u/s 40A(2)(b) - money was first diverted by the assessee from his business as a gift to the three persons and thereafter the same money was......
August 1, 2013 Case Laws Income Tax

Deduction u/s 10B - designer products - manufacturing activity for export of handicraft items of dried parts of plants - The process that the assessee had undertaken......
August 1, 2013 Case Laws Income Tax

Disallowance of depreciation - Vehicles registered in the names of the purchasers and financed by the assessee under a hire purchase agreement - depreciation allowed - HC
August 1, 2013 Case Laws Income Tax

TDS u/s 194J - whether TDS is to be deducted on the amount payable on account of service tax or not - ITAT set aside the demand - tribunal order sustained being no......
August 1, 2013 Case Laws Income Tax

Application of Section 44BB - AO did not make any inquiry, whether the assessee had a fixed place of business or profession in India or a permanent establishment in......
August 1, 2013 Case Laws Income Tax

TDS on Payment toward stake money u/s 194B - Assessee in default u/s 201(1) - if aggrieved, the petitioner has to pursue the remedy of appeal available under the......
August 1, 2013 Case Laws Income Tax

DVO's report may be a useful tool in the hands of the AO, nevertheless it is an estimation and without there being anything more, cannot form basis for additions u/s 69B....
August 1, 2013 Case Laws VAT and Sales Tax

Purchase from unregistered dealer - assessee had failed to establish purchase of machine crushed stone blasts of 65 mm, which he had admittedly supplied to N.T.P.C. from....
July 31, 2013 Case Laws Central Excise

Section 11BB - liability to pay interest on delayed refunds starts on expiry of three months from the date application for refund is filed or in cases covered by the......
July 31, 2013 Case Laws Central Excise

CENVAT credit on capital goods - Underground Telephone Cable falling under Sub Heading No.8544.90 - credit allowed - HC
July 31, 2013 Case Laws Central Excise

When there are different views on the very same issue, there is convention, that stay on pre deposits needs to be granted if facts are akin, and the facts in this case,.....
July 31, 2013 Case Laws Central Excise

Bogus TR-6 challans – Since in the case of default covered by Rule 8(3) even if involving fraud, neither any Show Cause Notice u/s 11A(1) is required to be issued, nor......
July 31, 2013 Case Laws Service Tax

Gross value of taxable services - the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the......
July 31, 2013 Case Laws Service Tax

Service tax - Consulting Engineer's Service - appellant is only a matriculate and does not hold any professional degree in Engineering, recognized by law. - Therefore,......
July 31, 2013 Case Laws Service Tax

Rate of service tax - 5% or 8% - The respondent has rightly paid the service tax as applicable on the date of providing the service - AT
July 31, 2013 Case Laws Customs

Interest on delayed refund - In the absence of any definition of expression 'relevant date' u/s 27 as it was found in the Central Excise enactment – assessee was not......
July 31, 2013 Case Laws Customs

Import of restricted goods without a licence - Waste pneumatic tyres - Pollution Control Board to determined goods to be not hazardous - report could not be accepted as.....
July 31, 2013 Case Laws Income Tax

Tax payment u/s 115JA - Minimum Alternate Tax (MAT) - Whether the Assessing Officer could have made prima facie adjustment and held that minimum alternative tax under......
July 31, 2013 Case Laws Income Tax

Jurisdiction of Authority for Advance Ruling - Refusal to give ruling on final hearing - Whether there was any contravention of SEBI guidelines - Authority is not......
July 31, 2013 Case Laws Income Tax

Peak credit - unaccounted transactions - ITAT has ignored relevant and material facts and has gone on a tangent without examining the real issue and the controversy, i....
July 31, 2013 Case Laws Income Tax

Deduction u/s 37(1) - Nature of payment - Whether shaman shulk paid to Excise Department is penal in nature - The amount cannot be treated to be penalty, which can be disallowed - HC
July 31, 2013 Case Laws Income Tax

Business expenditure u/s 37(1) - Encashment of bank guarantee - compensation for non performance - whether in the nature of penalty - It can be said to be compensatory......
July 31, 2013 Case Laws Income Tax

Block assessment - where the AO in repudiation of the return filed u/s 158BC proceeds to make an enquiry he has to necessarily follow the provisions of section 142,......
July 31, 2013 Case Laws Income Tax

Reopening of assessment u/s 147 - merely because the AO finds the proof submitted by the assessee at the time of assessment proceedings to be not sufficient for the......
July 31, 2013 Case Laws Income Tax

Undisclosed income - Block assessment - If the Revenue Department had failed to take appropriate measures then the assessee is at liberty to take the legal advantage of....
July 31, 2013 Case Laws VAT and Sales Tax

Law is well settled that the AO has to apply his own mind for making the assessment on the basis of the books of account maintained and any material in his possession......
July 30, 2013 Case Laws Central Excise

Head office not registered as Input Service Distributor – Invoices issued by Service Provider in the name of Head Office registered in Delhi – There is no dispute about....
July 30, 2013 Case Laws Central Excise

If the expert bodies, judicial as well as quasi judicial, have interpreted the law in favour of the assessee, the assessee cannot be held guilty of any suppression or......

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