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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 3201 to 3250 of 5273 Records

1 ....61 62 63 646566 67 68 69........ 106

July 12, 2013 Case Laws Companies Law

Collective Investment Schemes - The exclusion of funds created out of revaluation in terms of the definition of Regulation 2(1)(s), cannot be said to be arbitrary or an....
July 11, 2013 Case Laws Service Tax

Construction of diaphragm wall and anchor slab with special fill from Dudheswar to Gandhi Bridge (eastern bank of river Sabarmati) - prima facie not taxable - stay granted. - AT
July 11, 2013 Case Laws Service Tax

Authorized service station - valuation – the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered - AT
July 11, 2013 Case Laws Customs

If the goods are found to be different from those what has been declared in the bill of entry, the department can proceed against the importer and not against the CHA......
July 11, 2013 Case Laws Income Tax

Merely because the claim was not processed during the scrutiny assessment or that such claim was perhaps legally not sustainable, would not vest the jurisdiction in AO......
July 11, 2013 Case Laws Income Tax

Power to transfer a case u/s 127 - transferring the case by furnishing to the petitioner imperfect knowledge - The extreme impropriety of such a course could not be made too plain. - HC
July 11, 2013 Case Laws Income Tax

Exemption u/s 10(23C)(vi) - educational society - collection of donations from pupils - exemption not allowed - HC
July 11, 2013 Case Laws Income Tax

Mark-to-market loss claim on revaluation of the pending forward contract on the closing day - a liability is said to have crystallized when a pending obligation on the......
July 11, 2013 Case Laws Income Tax

Income From House Property - enhancement of annual let out value - notional interest on deposits - municipal valuation is less than the actual rent received - No addition - AT
July 11, 2013 Case Laws Income Tax

TDS - disallowance of payment on account of share of profit paid to M/s. JSMS for managing the Lokhandawala Branch - the arrangement was not a case of joint venture -......
July 11, 2013 Case Laws VAT and Sales Tax

So long as, the 'floor rate' fixed under Section 47(16A) of the KVAT Act remains in force, the revenue cannot be directed to issue transit pass indicating the invoice......
July 11, 2013 Case Laws Central Excise

Merely because the statements were recorded without threat, duress or coercion or that the witnesses at no stage retracted their statements, cannot be a ground for......
July 11, 2013 Case Laws Central Excise

Benefit of Notification No.108/95 C.E. - projected funded by the UN - Machines were utilized by the job worker in respect of the project - exemption allowed - HC
July 11, 2013 Case Laws Income Tax

Jurisdiction of Transfer Pricing Officer - Suo motu, TPO cannot take cognizance of any international transaction for suggesting adjustment in the arm’ s length price,......
July 10, 2013 Case Laws Central Excise

Wrong availment of CENVAT credit without receipt of raw materials and their use by Appellant - cenvat credit denied - AT
July 10, 2013 Case Laws Central Excise

Stay Application – Once the duty was duly discharged and accepted by the department, CENVAT Credit cannot be denied on the input Silico Manganese - prima facie case is......
July 10, 2013 Case Laws Central Excise

Cenvat Credit - Exempted goods - Chapter-X procedure cannot be termed as exempted goods. - cenvat credit allowed - AT
July 10, 2013 Case Laws Service Tax

Refund – unutilized CENVAT credit – no attempt was made to determine the exact nature of the output services exported, nor to determine the nexus between the input......
July 10, 2013 Case Laws Service Tax

Dredging Service - Section 65(36)(a) - appellant’s main contention is that the work done by them in respect of the the Mithi River is not a River but a Nalla - demand confirmed - AT
July 10, 2013 Case Laws Service Tax

Power to determine service tax liability u/s 83A - the said section cannot be interpreted in a narrow sense to restrict the power to imposition of penalty alone- section....
July 10, 2013 Case Laws Service Tax

Jurisdiction of Commissioner - - As per section 2(b) of the Central Excise Act CCE (Appeals) is also Central Excise Officer - no need to appoint CST, Mumbai as a Central....
July 10, 2013 Case Laws Income Tax

Condonation of delay in filing revised return - delay cannot be attributed to the petitioner since being a co-operative society is bound by the provisions of KCS Act -.....
July 10, 2013 Case Laws Income Tax

Re-asssessement - Though the reasons were very much available with the Assessing Officer, he consumed nearly one year in supplying the same leaving less than four weeks.....
July 10, 2013 Case Laws Income Tax

Short term capital gain on sale of depreciable assets is not profits and gains of any business or profession - HC
July 10, 2013 Case Laws Income Tax

Benefit u/s 32(2)(iii) - Carried forward unabsorbed depreciation cannot be set off with short-term capital gain arising from sale of depreciaible assets - HC
July 10, 2013 Case Laws Income Tax

Reopening of assessment – AO has not examined; the question whether the Trust fulfilled the condition laid down in Section 11 and 13 and whether the income earned from......
July 10, 2013 Case Laws Income Tax

Notional interest on debentures - the incomes are not taken into account till the point of time that there is a reasonable degree of certainty of its realization, while.....
July 10, 2013 Case Laws Income Tax

Neither any AOP was existing nor any warrant was issued in the name of AOP - the assessments have been properly done in the capacity of individuals. - AT
July 10, 2013 Case Laws Income Tax

Referring to the DVO u/s 55A - conditions as enumerated in clause (a) of section 55A are also not satisfied in the present case as AO has not formed any opinion -......
July 9, 2013 Case Laws Central Excise

Recovery of balance of cenvat credit at the time of surrender of registration certificate - credit in relation to the capital goods - no recovery - HC
July 9, 2013 Case Laws Central Excise

Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT
July 9, 2013 Case Laws Income Tax

Deduction u/s 80IB - housing project - sale of flats to family members - application of restriction with retrospective effect or with prospective effect i.e 1.4.2010 -......
July 9, 2013 Case Laws Income Tax

Exemption u/s 10(23C)(iv) - Charitable Institution u/s 2(15) - Nature of education and the conduct of the courses by the ICAI - exemption allowed - HC
July 9, 2013 Case Laws Income Tax

The ITAT has found faults with the report/order of Valuation Officer - Valuation Officer has not been heard and no opportunity was extended to him. - This is contrary to....
July 9, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - ITAT held that mere concealment or furnishing of inaccurate particulars by itself would not justify the levy of penalty - Order of ITAT reversed.....
July 9, 2013 Case Laws Income Tax

Stay of recovery - unlike the cases u/s 35F of the Central Excise Act, a strong prima facie case is not the indicator nor would be a motivating factor or consideration......
July 9, 2013 Case Laws Income Tax

Deduction u/s 80-IB(10) - completion certificate - delayed issuance of the completion certificate by the local authority cannot be attributed to the assessee - Deduction allowed. - AT
July 9, 2013 Case Laws Income Tax

TCS u/s 06C - Liquor trade - MRP was fixed by the Excise Commissioner u/s 41(e)(iii) of the U.P. Excise Act, 1910, petitioners are excluded from the provisions of Section 206-C - HC
July 9, 2013 Case Laws Income Tax

Disallowance of expenditure u/s.14A r.w.r 8D - The primary onus to exhibit that no indirect expenditure has been incurred in respect of the tax-free income is on the assessee. - AT
July 9, 2013 Case Laws Income Tax

Adjustment to Book profit - Minimum Alternate Tax (MAT) - Amount set aside out of the profits as Debenture Redemption Reserve (DRR) - not a reserve within the meaning......
July 9, 2013 Case Laws Income Tax

Addition u/s 69C - asessing authority could not have referred the matter to the DVO without the books of account being rejected - additions deleted - AT
July 9, 2013 Case Laws VAT and Sales Tax

Provisional attachment of bank account and stock of brass scrap - No discrepancy in the physical stock and stock reflected in register - order of attachment lifted on......
July 9, 2013 Case Laws Companies Law

Scheme of Demerger - application for recalling - transfer of NLD/ILD licences - change in the eligibility criteria brought about after the sanction of the Scheme - scheme recalled - HC
July 8, 2013 Case Laws Central Excise

Cenvat Credit - Excisable goods vs. exempted goods - electrical energy emerges from the bagasse and sold to U.P. Power Corporation Ltd. does not fall within the ambit of....
July 8, 2013 Case Laws Central Excise

Cenvat Credit - Even if the applicant have stopped availing Cenvat credit on inputs and switched over to duty drawback claim facility, that does not automatically mean......
July 8, 2013 Case Laws Service Tax

Taxability of free services - telephone services - Merely creating a fiction of no consideration received, the appellant appears to have been immensely benefited by......
July 8, 2013 Case Laws Service Tax

Business support services – the transaction is not a service but is sale of fly ash on which central excise duty was being paid - same activity cannot be termed as sale.....
July 8, 2013 Case Laws Service Tax

Air travel agent - The services to the foreign airlines have to be treated as export of service in terms of Rule 3 of the Export of Service Rules - AT
July 8, 2013 Case Laws Service Tax

Export of services – international roaming – service is rendered to the foreign telecom service provider who is charged for the services and not to the subscriber of......
July 8, 2013 Case Laws Customs

Assessee removed original packing and relabelled the goods without making any value addition. - drawback claim u/s 75 of Customs Act denied. - CGOVT

1 ....61 62 63 646566 67 68 69........ 106

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