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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 2951 to 3000 of 5273 Records

1 ....56 57 58 596061 62 63 64........ 106

July 30, 2013 Case Laws Service Tax

Export of services are to be determined strictly with reference to provisions of the 2005 Rules and not by any subjective assumption of what constitute export - AT
July 30, 2013 Case Laws Service Tax

The activity of private placement of shares which have not been listed in any recognized stock exchange - The activity comes under the category of Merchant Banking activity - AT
July 30, 2013 Case Laws Service Tax

Appellant was obliged to discharge property tax, water and electricity tariff etc. on behalf of the flat owners and the appellant has undertaken these activity in the......
July 30, 2013 Case Laws Customs

Interest on delayed refund – it was a mistake on the part of the Commissioner of Customs that he passed an incorrect or illegal adjudicatory order. Pursuant to the......
July 30, 2013 Case Laws Customs

Challenge to the Show Cause Notice - Classification of the imported coal as steam coal or as bituminous coal - the court would not encourage litigation at the stage of......
July 30, 2013 Case Laws Customs

The 'relevant date' is defined in Section 28(3) of the Customs Act as the date on which the proper officer makes an order for the clearance of the goods or in any other.....
July 30, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - it was admitted by the Department that the information came from the assessee without any suggestion or detection from the Department - no penalty - AT
July 30, 2013 Case Laws Income Tax

Deduction u/s 10(23C)(iv) and 11 - Property purchased in name of individual - It is not a case of diversion of funds for purchasing the property for the benefit of the director. - HC
July 30, 2013 Case Laws Income Tax

Benefit u/s 11 an 12 - Loan given to society not registered u/s 12AA - Where both the societies have similar objects and are registered under Section 12AA and have......
July 30, 2013 Case Laws Income Tax

Benefit u/s 42 - business for prospecting, etc., for mineral oil - no legal right on the basis of the letters accrues/arises - no statement or promise that advantage u/s....
July 30, 2013 Case Laws Income Tax

Whether the power subsidy received by the assesse is taxable as a revenue receipt in the computation of the income - the amount of power subsidy/rebate is certainly a......
July 30, 2013 Case Laws Income Tax

Notice u/s 153C - It is not open for the petitioner to contend before the writ court that the exercise of power, which admittedly exists in the authority, will expose......
July 30, 2013 Case Laws Income Tax

Eligibility for exemption u/s 10(23C) (iiiab) - The assessee is not entitled for exemption either u/s 11 or u/s 10(23C) in case it collected any money by whatever name......
July 30, 2013 Case Laws Income Tax

Sale proceeds of ornaments - It is reiterated that the mother of the assesee was got married about 70 year ago and the ornaments sold were out of her 'Streedhan'. - AO......
July 30, 2013 Case Laws VAT and Sales Tax

Interception of the vehicle and the goods seized in the course of transit from outside the State - the goods need not be detained till the adjudication proceedings are.....
July 29, 2013 Case Laws Central Excise

Rule 6 of the Cenvat Credit Rules,2004 – Clearance of goods to SEZ - The substituted sub-rule 6(6Xi) is enforced from the date the 2004-Rules came into force - AT
July 29, 2013 Case Laws Central Excise

Input service - Credit on service tax paid - When the definition specifically includes services relating to setting up of factory, credit on such services cannot be......
July 29, 2013 Case Laws Central Excise

Cenvat Credit on Input - Direct dispatch of material to Job Worker's premises -Rule 4(5)(a) that the appellant is eligible to avail cenvat credit on the receipts of......
July 29, 2013 Case Laws Service Tax

Condonation of delay application - The COD application does not advert to any insuperable personal circumstances of the C.A., which is desalted processing of the appeal.....
July 29, 2013 Case Laws Service Tax

Cenvat credit - Input service - insurance premium paid on turnkey contracts to the extent of cost of material procured from the open market - credit denied - AT
July 29, 2013 Case Laws Service Tax

Classification of service - just because the storage period of free sale sugar had to be extended at the behest of Government of India - neither the sugar mills becomes....
July 29, 2013 Case Laws Customs

Provisional relaease - it is but necessary that all relevant facts having a bearing on the determination of value even for the purposes of provisional assessment should....
July 29, 2013 Case Laws Customs

Classification of goods - Duty Drawback – General Rules for Interpretation of the First Schedule to the Customs Tariff Act - mutatis mutandis apply for classifying the......
July 29, 2013 Case Laws Income Tax

Validity of notice u/s 158BD - Valid satisfaction - vital and mandatory requirement of recording the satisfaction under section 158BD were absent while issuing notice - HC
July 29, 2013 Case Laws Income Tax

Application of Section 41(1) - Interest free unsecured loan from Government - onversion of the capital of one amount to another amount. - there is no provision in the......
July 29, 2013 Case Laws Income Tax

Deduction for TDS u/s 194LA on Compensation u/s 28 of Land acquisition Act - compensation being the value of agricultural land, the exclusion as provided shall be......
July 29, 2013 Case Laws Income Tax

Revision u/s 264 - CIT passed non interference order - onduct of the petitioner in respect of the entire proceedings does not entitle the petitioner to have any interim.....
July 29, 2013 Case Laws Income Tax

Penalty u/s 271D and 271E - the amounts were treated as booking advance and therefore, taxed as undisclosed income - same would thereafter not bear the character of loan....
July 29, 2013 Case Laws Income Tax

Compounding of offences u/s 276CC – it is for the assessee to show sufficient cause or reason to support his request for the compounding of the offence - HC
July 29, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Mere admission of an appeal by the High Court cannot without there being anything further, be an indication that the issue is debatable one so......
July 29, 2013 Case Laws Income Tax

Rectification/ Recall of order u/s 254(2) - the assessee is merely seeking a review of the order of the Tribunal, which is not possible in these proceedings under S.254(2) - AT
July 29, 2013 Case Laws Income Tax

Excise Duty Refund - Revenue receipt or capital receipt - the excise duty refund received is in the nature of capital receipt and is not exigible to the tax - HC
July 29, 2013 Case Laws Income Tax

Addition under section 69A - Hundi - There is not even an iota of evidence which may lead to a conclusion embroiling the assessee in the alleged hundi transactions and,.....
July 27, 2013 Case Laws Central Excise

Amount involved in the appeal is Rs.95,009/- - Appeal needs to be dismissed in limine as per the Board s circular dated 17.08.11 - AT
July 27, 2013 Case Laws Central Excise

Refund - Only the permission from the Asst. Commissioner was received late. Since the permission was not received in time they cleared the goods on payment of duty. Had.....
July 27, 2013 Case Laws Service Tax

Condonation of delay – Ignorance of law is not an excuse - delay not condoned - AT
July 27, 2013 Case Laws Customs

Interest on pre- deposit - Section 27-A applies to a claim of refund of duty or interest and does not specifically refer to the payment of interest on a refund of......
July 27, 2013 Case Laws Customs

Validity of notice - recovery - circular dated 1.1.2013 - It was not proper on the part of the respondents to encash the Bank Guarantees even before the period of appeal....
July 27, 2013 Case Laws Customs

Amendment in name in Import General Manifest (IGM) - evidence available as on records proved that the applicant did not make a genuine request for amendment in IGM as......
July 27, 2013 Case Laws Income Tax

Validity of notice u/s 153C - Reply to notice not filed, instead writ challenging notice filed - High Court dismissed notice - It is settled law that when an alternate.....
July 27, 2013 Case Laws Income Tax

Merely because, a subsidiary company did not fulfil its obligations, that will not render the transaction illegal and consequently, it cannot be held that the......
July 27, 2013 Case Laws Income Tax

Deduction in the hands of firm or partner - in an emergency for the purpose of protecting the firm from loss, as would be done by a person of ordinary prudence, in his......
July 27, 2013 Case Laws Income Tax

Interest u/s 234B - Order u/s 154 - when the entire tax is deducted at source and the consequence of non-deduction is given under section 201, the question of levy of......
July 27, 2013 Case Laws Income Tax

Credit of Advance Corporation Tax, paid in United Kingdom on dividend paid to the assessee by UK companies - Article 11 of the DTAA. - matter remanded back - AT
July 27, 2013 Case Laws Income Tax

The assessment completed cannot be held as bad in law on the issue that there was no material found during the course of search as the assessment has been completed u/s.....
July 27, 2013 Case Laws Income Tax

Charitable Trust - The findings are mutually contradictory ie. on the one hand the corpus donations have been taken as income; on the other, they have been held not to......
July 27, 2013 Case Laws Income Tax

When admittedly contribution at the rate of 1.5% by AHL to the assessee, amounting to Rs. 38.59 lacs, is towards marketing activities, it can not be characterized as......
July 27, 2013 Case Laws Income Tax

Income from house property shall be computed after making the deductions of municipal taxes paid, a sum equal to 30% of annual value and the amount of interest payable......
July 27, 2013 Case Laws Companies Law

Scope of section 141 of NI Act – U/S 138 only the drawer of the cheque can be prosecuted - the appellant was not a drawer of the cheque and had not signed the same -......
July 26, 2013 Case Laws Central Excise

Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation......

1 ....56 57 58 596061 62 63 64........ 106

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