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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 3101 to 3150 of 5273 Records

1 ....59 60 61 626364 65 66 67........ 106

July 19, 2013 Case Laws Central Excise

Manufacturing of Windmill doors - The notification No.3/2001-CE & No.6/2002-CE provides exemption from payment of Central Excise duty in respect of wind operated......
July 19, 2013 Case Laws Service Tax

Refund of cenvat credit - Rule 5 of CCR - Period of limitation of one year - In case of export of Services export is complete only when foreign exchange is received in.....
July 19, 2013 Case Laws Service Tax

Penalty - Relief u/s 73(3) - Order clearly states that Show Cause Notice ought to have been issued after tax has been paid with interest - interest on delayed payment......
July 19, 2013 Case Laws Service Tax

Penalty - Waiver of penalty u/s 80 - liability of service tax and a penalty u/s 78 - no force in the contention of the appellant that the penalty should not be levied......
July 19, 2013 Case Laws Income Tax

Penalty u/s 271E - Advances repaid by assessee - Contravention of Section 269T - Whether the Appellate Tribunal has substantially erred in holding that advances against.....
July 19, 2013 Case Laws Income Tax

Exemption u/s 10(23c)(iiiad) - Tribunal held that so long as exemption order stands, which is available under Section 10 (23c) (iii ad) the question as to how amount was....
July 19, 2013 Case Laws Income Tax

Revision of Assessment order u/s 263 - An order is not erroneous, unless the CIT hold and records reasons why it is erroneous - An order will not become erroneous......
July 19, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - One has to see whether the attitude of the assessee in obtaining only the bills and not the materials/goods would amount to concealment of......
July 19, 2013 Case Laws Income Tax

Reopening of assessment - the Department did not take steps to revise the order passed u/s 144A by invoking the provisions of section 263, the notice u/s 148 issued......
July 19, 2013 Case Laws Income Tax

Reopening of assessment - earlier CIT (Appeals) has quashed the notice - there is no bar against reopening the assessment once again on the same grounds after following....
July 19, 2013 Case Laws Income Tax

It is a well-settled principle of statutory interpretation of a taxing statute that a subject will be liable to tax and will be entitled to exemption from tax according.....
July 19, 2013 Case Laws Income Tax

Addition made u/s. 69A - blank signed cheques were found during survey - blank cheques cannot be considered as money/ bullion/ jewellery other available articles and......
July 19, 2013 Case Laws Income Tax

Deprecation - While claiming the depreciation allowance, the assessee has offered the principal portion of the lease rental also for taxation - Otherwise, it was......
July 19, 2013 Case Laws VAT and Sales Tax

Works contract - interstate movement of goods - local sale or CST - As the sale is already effected and as the manufacture of the lift at Ghaziabad is only in pursuance....
July 18, 2013 Case Laws Service Tax

Order u/s 73C - Provisional attachment to protect revenue in certain cases. - Order passed under section 73C of the Finance Act, 1994 is not appealable to this Tribunal - AT
July 18, 2013 Case Laws Income Tax

Exemption u/s 10(23C)(iv) - even though the aims and objects of the society may contain several objects but if it has been proved by material on record that the society.....
July 18, 2013 Case Laws Income Tax

Capital gain - AO has interfered without any evidence that possession of factory land was given to assessee in the subject assessment year on the basis that construction....
July 18, 2013 Case Laws Income Tax

Notice of re-assessment - If a claim is scrutinized by the Assessing Officer during assessment, it means he was convinced about the validity of the claim. His formation....
July 18, 2013 Case Laws Income Tax

Deduction u/s 80G - Exemption also granted u/s 10A - Double deduction - the debiting of donation in the first instance and adding it back subsequently makes no......
July 18, 2013 Case Laws Income Tax

Installation of traffic signal - A.O. held deduction can only claimed u/s 80G - in order to discharge their CSR which also facilitates their business if the employees......
July 18, 2013 Case Laws Income Tax

Once the transaction is genuine merely because it has been entered into with a motive to avoid tax, it would not become a colourable devise and consequently earn any......
July 18, 2013 Case Laws Income Tax

Donations for scientific research or rural development - loss under the head income from business or profession - in view of the specific bar created u/s 80GGA, assessee....
July 18, 2013 Case Laws Income Tax

Addition on account of forfeiture of shares application money - since the amount is capital in nature the same cannot be brought to tax. - AT
July 18, 2013 Case Laws Income Tax

Rectification u/s 154 - issue of grant of interest on interest is a highly debatable and rather allowable claim in favour of the assessee - debatable issue cannot be......
July 18, 2013 Case Laws Income Tax

Export promotion expenses - foreign visits for the purpose of meeting with the buyers have no direct nexus with the manufacturing activity of the assessee - expenses disallowed - AT
July 18, 2013 Case Laws Central Excise

Alteration in MRP - There cannot be different Retail Price for the purpose of CVD and for the purpose of Excise duty in respect of the same goods - prima facie case is......
July 18, 2013 Case Laws Central Excise

Refund claim of education cess and S&H education – exempted goods - refund claim of education cess and S&H education was not entertainable - AT
July 18, 2013 Case Laws Central Excise

Application for restoration of appeal filed after almost 16 years - Application for restoration is to be made within three months from the dismissal of the appeal - AT
July 18, 2013 Case Laws Central Excise

Levy of AED (T&TA) in addition of Compounded levy of duty on fabrics - an assessee need not discharge any further duty under AED (T&TA) - AT
July 18, 2013 Case Laws Central Excise

Any information sought not having the backing of the law and if not given - cannot be the ground for seeking vacation of the stay - AT
July 17, 2013 Case Laws Central Excise

Denial of credit - Goods received on stock transfer basis - Revenue denied credit on the basis that it was stock transfer and not sale - credit allowed - AT
July 17, 2013 Case Laws Service Tax

Refund of claim - Claim filed beyond period of 1 year - Export - Notification No. 17/2009 - all conditions are mandatory - refund claim filed beyond one year rejected - AT
July 17, 2013 Case Laws Customs

Valuation of imported goods - Transaction Price - Grant of territorial commission/discount cannot be arbitrary/or discriminatory - It does not affect the normal trade......
July 17, 2013 Case Laws Service Tax

Constitutional validity of levy of service tax on sale of food and drinks (restaurants) - Legislative competency of Parliament - only state govt. are empowered to levy.....
July 17, 2013 Case Laws Income Tax

Bad debts - it is difficult to accept that on the mere score of reference to the BIFR - the recovery of interest or accruing of interest on the debtor company had become....
July 17, 2013 Case Laws Income Tax

Penalty u/s 271B - delay in filing an audit report u/s 44AB - The delay of 29 days in filing of the tax audit report under section 44AB merited to be condoned - no penalty - HC
July 17, 2013 Case Laws Income Tax

Accrued income - whether a sum which represented retention money for fulfillment of the contract by the assessee should be treated as accrued income – Held No - HC
July 17, 2013 Case Laws Income Tax

Deduction u/s 80IA(4)(iii) - Towers in the Industrial Park rented out for software concern - deduction allowed - HC
July 17, 2013 Case Laws Income Tax

Application of Section 70 and 74 - set off of losses - Exemption u/s 50EC - priority - For taking benefit under Section 54E, it is not necessary that one should first......
July 17, 2013 Case Laws Income Tax

Income u/s 41(1) - Bank waived the interest portion - Returns filed for A.Y. in which deduction claimed was held non-est - Unless the amount had been allowed as a......
July 17, 2013 Case Laws Income Tax

Computation of capital gain - property received under gift - Section 48, 49 - CII to be taken from the date of transfer while cost of acquisition would be the cost for......
July 17, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Adhoc disallowance of 50% out of miscellaneous expenses was made by the A.O. on estimated basis - said estimate was revised by the CIT(A) to 10%.....
July 17, 2013 Case Laws Income Tax

Deduction u/s 10A - allocation of expenses on the basis of the turnover made by the CIT(A) is reasonable and has to be upheld. - AT
July 17, 2013 Case Laws Income Tax

Re opening of assessment second time - it is only to circumvent the illegality committed by the AO in the fist assessment proceedings - proceedings dropped - AT
July 17, 2013 Case Laws VAT and Sales Tax

The single judge dismissed the writ petition; substance of the order is under Article 227 and no power under Article 226 of the Constitution has been exercised - the......
July 16, 2013 Case Laws Service Tax

Benefit of exemption available to maintenance/repair of roads will not be available in respect of such activities carried out in respect of runways - runway cannot be......
July 16, 2013 Case Laws Service Tax

The request of the appellant that if the refund cannot be allowed, they may be allowed to carry forward the amount as a credit, also cannot be accepted as it would......
July 16, 2013 Case Laws Service Tax

Input Service Distributor (ISD) – assessee would be entitled for the credit taken by one of the service stations based on the credit distributed by the ISD - AT
July 16, 2013 Case Laws Service Tax

Cenvat Credit - Input Services - Rule 2(l) - Business support services - the term business appearing in the definition of input service cannot be given a restricted definition - AT
July 16, 2013 Case Laws VAT and Sales Tax

Rate of tax - medical electronic items - when there is a special entry to deal with the item in question, one has to give preference to the same over the general entry. - HC

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