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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 3001 to 3050 of 5273 Records

1 ....57 58 59 606162 63 64 65........ 106

July 26, 2013 Case Laws Central Excise

Cenvat Credit - housekeeping, gardening services and construction of compound wall are the services which are required in furtherance of business activity and......
July 26, 2013 Case Laws Service Tax

Cenvat Credit - Rule 6 - interpretation of the term “allowed“ - Rules cannot be interpreted in such a way so as to make them nullity - there is no reason given as to why....
July 26, 2013 Case Laws Service Tax

Refund - any service tax paid/ remitted by a service provider is liable to be refunded to the provider who has remitted service tax in relation to taxable services......
July 26, 2013 Case Laws Income Tax

Depreciation - software was also registered as trademark. AO's objection that, on mere development of a new software depreciation as an intangible asset cannot be......
July 26, 2013 Case Laws Income Tax

Undisclosed income - even if a date of end of block period was wrongly mentioned, the provisions of Section 292-B would save the notice - Non mentioning of status of the....
July 26, 2013 Case Laws Income Tax

Search and Seizure - Assessing Officer not mentioned as to from where the document was found. If that is the fact, then, there cannot be any presumption under section 292C - AT
July 26, 2013 Case Laws Income Tax

Right to practice as Income-tax Practitioner (ITP) - u/s 288(2)(v) & (vi)- Mere possession of educational qualification without conducting departmental examination by......
July 26, 2013 Case Laws Income Tax

Allowance of deduction u/s 80IA - the unabsorbed depreciation set off in earlier years cannot be reduced from the profits for computing the deduction u/s 80IA - AT
July 26, 2013 Case Laws VAT and Sales Tax

Penalty u/s 22(2) of the TNGST - Having regard to the patent illegality on account of absence of jurisdiction as per the proviso as it stood during the relevant......
July 26, 2013 Case Laws Companies Law

Jurisdiction to entertain the petition - f the five different acts were done in five different localities - any one of the courts exercising jurisdiction in one of the......
July 25, 2013 Case Laws Service Tax

Renting of immovable property - There was no evidence to show that the notional interest on the interest free security deposit has influenced the consideration received.....
July 25, 2013 Case Laws Central Excise

Rufund in cash or by way of Cenvat Credit - area based exemption - There is no justification for allowing the refund by way of credit to the cenvat credit account, which....
July 25, 2013 Case Laws Central Excise

First Stage / Second stage dealer - Once the goods are not recorded in the records maintained by the first stage dealer, he cannot be held liable for passing on unwanted....
July 25, 2013 Case Laws Central Excise

Cenvat Credit - Input services - Removal of coal fly ash is one of the necessity for running of the captive power plant. Without such removal of the coal fly ash from......
July 25, 2013 Case Laws Central Excise

Reversal of Cenvat Credit on production of non-excisable goods namely Sludge - assessee cannot be called upon to suffer the reversal of Cenvat credit on the quantum of......
July 25, 2013 Case Laws Central Excise

Rule 3(5) of Cenvat Credit Rules, 2004 – Registration as a manufacturer and not as a dealer - when supplier of inputs is already registered as a manufacturer separate......
July 25, 2013 Case Laws Service Tax

Differential income on stock broking – – recidivist and futile endeavours by Revenue for utopian perfection tends to undermine the stability of law and impose wholly......
July 25, 2013 Case Laws Service Tax

Date for applicability of rate service tax – The taxable event is the date of providing the service and not the date of receiving the payment - AT
July 25, 2013 Case Laws Customs

Classification - import of Non-alloy steel melting scrap consisting of skull - presence of “slag“ and “skull scrap“ in the consignment - no hesitation in accepting the.....
July 25, 2013 Case Laws Income Tax

Additional cess and cess surcharge - u/s 43B - claim of expenditure on the basis of accrued liability to pay cess and cess surcharge under the Tamil Nadu Panchayats Act,....
July 25, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - The absence of books of accounts of the firm in the partners' residence, certainly would not lead to a further inference that there were no books....
July 25, 2013 Case Laws Income Tax

The mere fact that on account of the expenditure incurred by the assessee wholly and exclusively for its own business, incidentally some third party is also benefited is....
July 25, 2013 Case Laws Income Tax

Depreciation on securities - if the assessee has consistently treating the value of investment for more than two decades as investment as stock-in-trade and claim......
July 25, 2013 Case Laws Income Tax

Nature of Incentive from government scheme - Capital receipt or revenue receipt - The source of fund is quite immaterial. If the purpose is to help the assessee to set......
July 25, 2013 Case Laws Income Tax

Validity of Notice u/s 148 - it cannot be situation where two Assessing Officer would have simultaneous jurisdiction over the assessee, one being Additional CIT,......
July 25, 2013 Case Laws Income Tax

Validity of Notice u/s 143(1)(a) - Prima facie Adjustment – The procedure was not followed and the adjustment were made without notice - No addition - HC
July 25, 2013 Case Laws Income Tax

Notice for reassessment u/s 148 - Bar of limitation u/s 149 - the period of limitation for making assessment/reassessment had already expired long back - department......
July 25, 2013 Case Laws VAT and Sales Tax

CST - power of state government - by retaining the words 'any person or class of persons' in the amended Section 8(5)(b) it is made clear that even after the 2002......
July 25, 2013 Case Laws Companies Law

Enforceability of Foreign Awards - enforcement of foreign award would be refused under Section 48(2)(b) only if such enforcement would be contrary to fundamental policy....
July 25, 2013 Case Laws Companies Law

Arbitration - The jurisdiction clause of an agreement, the absence of words like “alone”, “only”, “exclusive” or “exclusive jurisdiction” is neither decisive nor does it....
July 24, 2013 Case Laws Central Excise

Clandestine Removal of goods - Revenue cannot build its case based upon the theoretical percentage calculation of waste generated, without production of any evidence to....
July 24, 2013 Case Laws Service Tax

CENVAT credit - input services or repair and maintenance - Assessee provided immovable property on rent - part of premises was rented out - proportionate credit allowed - AT
July 24, 2013 Case Laws Customs

Imposition of interest – Settlement Commission directed to pay interest under Rule 8 of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of......
July 24, 2013 Case Laws Income Tax

Deduction u/s 80I - Service charge - Ownership is not necessary - The only thing that has to be seen is whether the source of the profit or gains is an industrial undertaking - HC
July 24, 2013 Case Laws Income Tax

Deduction u/s 80M - Dividend received from UTI - CIT(A) rejected deduction u/s 80M as dividend distribution was related to earlier years - Tribunal granted deduction -......
July 24, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - merely because the assessee agreed for addition and accordingly assessment order was passed on the basis of this addition and when the assessee.....
July 24, 2013 Case Laws Income Tax

Nature of expenses – capital or revenue - improvement towards furniture in the renting premises - tenancy rights - claim of 1/5 of the expenditure every year- Tribunal.....
July 24, 2013 Case Laws Income Tax

Penalty levied under Section 271(1)(c) – merely because the assessee did not file the appeal against the assessment order, it cannot be presumed that there was any......
July 24, 2013 Case Laws Income Tax

Cessation of liability u/s. 41(1) of the I.T. Act - The transfer of amount from one account to another which ultimately remained with the firm is not a cessation of......
July 24, 2013 Case Laws Income Tax

Reassessment - On the basis of the details of Civil Suit, the AO reopened the assessment proceedings - AO failed to bring any discussion on record as to how he had......
July 24, 2013 Case Laws Companies Law

Regulating provisions for unlisted shares - Whether the shares of a public company which is an unlisted company on being transferred would attract the provisions of SCR.....
July 23, 2013 Case Laws Central Excise

Interest on reversal of cenvat credit - Assessee had not taken or utilized the Credit but only availed wrong credit in their account books and on pointing out the......
July 23, 2013 Case Laws Central Excise

Cenvat Credit - removal of inputs from DTA to SEZ without reversing credit - For the purpose of accounting the goods on which Cenvat credit is taken, CCR has to be......
July 23, 2013 Case Laws Central Excise

Area Based exemption - Notification No. 56/2002 CE dated 14.11.02 - When the entries were corrected in the Cenvat credit account and the differential amount was paid......
July 23, 2013 Case Laws Central Excise

Cenvat Credit - input received from First Stage dealer - It is sufficient if the assessee buys the goods from first stage dealer whose status he has checked and......
July 23, 2013 Case Laws Service Tax

Refund claim – Section 26(e) of SEZ Act r.w. Rule 31 of SEZ Rule - Notification 9/2009 prescribes certain conditions to be fulfilled for claiming the refund - there was.....
July 23, 2013 Case Laws Service Tax

Leviability of service tax – whether buffer stock subsidy would be leviable to service tax – the sugar factories are storing the sugar for themselves thus there cannot.....
July 23, 2013 Case Laws Customs

Duty Drawback demanded – assessee mentioned the word supplier rather clearly stating the trader. As such they concealed this vital information from the department with......
July 23, 2013 Case Laws Customs

Refund of duty with interest – Board's circular dated 3 June 1998 clarifies that the refund not to be withheld on the ground that an appeal is filed against the order......
July 23, 2013 Case Laws Income Tax

Jurisdiction of authority - Advance ruling - The proposed question framed by the Authority for determination can only relate to the tax liability of the applicant and it....

1 ....57 58 59 606162 63 64 65........ 106

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