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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 3351 to 3400 of 5273 Records

1 ....64 65 66 676869 70 71 72........ 106

July 1, 2013 Case Laws Central Excise

CENVAT credit on wooden articles - there is no dispute about its use in the factory premises of the appellant for manufacturing of propellers by casting - considering......
July 1, 2013 Case Laws Central Excise

Cenvat credit - PMP Plates, Hot Strip, Mill Plates, MS Plates, HR Plates, H.R. Sheet - activity of repair and maintenance of plant and machinery is an activity which has....
July 1, 2013 Case Laws Customs

Smuggling - import of notified goods - In the absence of any prima facie view expressed by the CESTAT regarding the correctness of the order passed by the Lower......
July 1, 2013 Case Laws Income Tax

Deduction u/s. 80IA - Mere moving an application for being notified u/s 80IA(4)(iii) on 8th January, 2007 to the Secretary, DIPP cannot confer the benefit when the 2002.....
July 1, 2013 Case Laws Income Tax

Additional grounds - Tribunal has power to permit assessee to raise new ground of appeal, not set forth in memorandum of appeal, even without formal amendment of grounds provided - AT
July 1, 2013 Case Laws Income Tax

nterest on loan to Managing Director - unless interest payment is directly related to the diverted funds, it cannot be said that interest incurred by the assessee was......
July 1, 2013 Case Laws Income Tax

Specified intangible assets acquired under slump sale agreement were in the nature of “business or commercial rights of similar nature“ specified in section 32(1)(ii)......
July 1, 2013 Case Laws Income Tax

Deduction u/s. 80IB - ownership of land is not with the assessee - All these activities of the assessee show that the profit as well as loss would have accrued to the......
July 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - it has become evident that the transaction is bogus and not genuine. - penalty confirmed. - AT
July 1, 2013 Case Laws Income Tax

TDS - the transmission charges paid by the assessee to GAIL certainly attracts the provisions of section 194C - AT
June 29, 2013 Case Laws Central Excise

Modvat / Cenvat Credit - Transfer of credit - amalgamation - Even though the Tribunal has not reasoned its order in so many words, yet, it followed the decision of the......
June 29, 2013 Case Laws Central Excise

Appeal against the stay order of CESTAT directing the appellant to made predeposit of Rs. 60 Lakhs - it is not open to the appellants to reagitate the issue. - HC
June 29, 2013 Case Laws Central Excise

Refund of unutilzed cenvat credit - Rule 5 of CCR - Notification no. 5/2006 - amendment appears to have done away with 1:1 correlation between input and final product for refund - HC
June 29, 2013 Case Laws Service Tax

Commercial and industrial construction services - construction of a dam which was an integral component of a hydro Electric project - Prima facie, the petitioner is......
June 29, 2013 Case Laws Service Tax

Commercial or Industrial Construction Services - abatement of 67% - prima facie case is in favor of assessee - stay granted. - AT
June 29, 2013 Case Laws Service Tax

Penalty - Non deposit of amount of service tax collected from the client - benefit of payment of penalty of 25% extend to the appellant. - AT
June 29, 2013 Case Laws Customs

Attachment - power to attach bank accounts - Section 110 of the Customs Act, 1962 - Revenue directed to raise the attachment of bank account forthwith. - HC
June 29, 2013 Case Laws Income Tax

Addition towards LTCG on sale of house property - co-ownership - he entire capital gains cannot be taxed in the hands of assessee - AT
June 29, 2013 Case Laws Income Tax

Claim of expenditure - deductin u/s 37(1) - it is not open to the Department to prescribe what expenditure an assessee should incur and in what circumstances he should......
June 29, 2013 Case Laws Income Tax

Depreciation - as it is perhaps this that has been construed as a trial run, is only a part of its commissioning, as vendors are usually required to demonstrate the......
June 29, 2013 Case Laws Income Tax

Revision u/s 263 - Section 145A is a non-obstante provision, which, therefore, is to be necessarily followed for the purpose of returning the income - revision upheld - AT
June 29, 2013 Case Laws Income Tax

Revision u/s 263 - It is not the shortness of the order which makes it tenable or not, rather there are contents of the order about clear findings of the AO on the......
June 29, 2013 Case Laws Income Tax

Depreciation - Printers and routers - the routers and switches are to be included in back of computers for the purposes of demanding the rate of depreciation. - AT
June 29, 2013 Case Laws Income Tax

Deduction u/s. 80IB(10) r.w.s. 80IB(1) - Profit derived from sale of unutilized FSI - he concept of element of unutilized FSI sold is imaginary and base on surmises and.....
June 28, 2013 Case Laws Central Excise

Cenvat Credit - welding electrodes - Cenvat credit in the duty paid on the welding electrodes is admissible to the assessee. - AT
June 28, 2013 Case Laws Central Excise

Number of appeals - Four Show Cause Notices - One order in original - there was no need for the appellant to file four separate appeals against one order in original. - AT
June 28, 2013 Case Laws Central Excise

Cenvat Credit - Extra low Sulphur oil - Since the HSD is excluded from the purview of modvat credit eligibility, there is no reason to allow the modvat credit on Low Sulphur HSD. - AT
June 28, 2013 Case Laws Service Tax

Renting of Immovable Property - taxability of amount received towards maintenance and repair charges to keep the plant and machinery in good condition - prima facie not taxable. - AT
June 28, 2013 Case Laws Service Tax

Cenvat Credit - Input services - place of removal - GTA Service - all the services upto the port of export are input services and service tax paid on such input services....
June 28, 2013 Case Laws Service Tax

Penalty for late filing of Nil return - it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the nil returns filed by the appellant - AT
June 28, 2013 Case Laws Service Tax

COD clearance - earlier appeal was dismissed for non clearance - restoration application in view of Apex court decision dropping the requirement of COD clearance -......
June 28, 2013 Case Laws Customs

DEPB scrip issued by the Licencing Authority against misrepresenting/forged documents produced by the exporter - respondent would have to be treated as having good title....
June 28, 2013 Case Laws Income Tax

Interest under section 234B - defaults in payment of advance tax - exclusion of interest u/s 234C included in the self assessment tax - AT
June 28, 2013 Case Laws Income Tax

Interest & salary to partners disallowed - A.O. has wrongly made assessment u/s 144 though in clause 5 of the assessment order he has taken the status as a “firm“ not as “AOP“ - AT
June 28, 2013 Case Laws Income Tax

Readjudication of an order u/s 254(2) - There is no express power of review conferred on this Tribunal. Even otherwise, the scope of review does not extent to......
June 28, 2013 Case Laws Income Tax

Reopening of assessment - The reasons recorded for reopening the assessment has no nexus with the income ultimately assessed u/s 147. - assessment is not valid - AT
June 28, 2013 Case Laws Income Tax

Unexplained cash credit - merely because of the gap of 1 to 3 months between the date of withdrawal and date of deposits, it could not be inferred that the source of......
June 28, 2013 Case Laws Income Tax

Compensation charges - revenue v/s capital - Payment of interest on advance received against the booking of plots while refunding the amount - deduction allowed. - AT
June 28, 2013 Case Laws Income Tax

Validity of assessment on a company which has been dissolved/ amalgamated - assessment order passed on the appellant company was a nullity - AT
June 28, 2013 Case Laws VAT and Sales Tax

Levy of interest - assessee is bonafidely disputing the liability of tax on the Central Excise Duty - it cannot be treated as admitted tax and the interest u/s 8 (1)......
June 27, 2013 Case Laws Service Tax

Cenvat credit of Service Tax relating to rental of immovable property, security guard appointed at the residence of central office and cycle stand, maintenance of......
June 27, 2013 Case Laws Central Excise

Cenvat Credit - welding electrodes used for repair and maintenance of the plant and machinery - Credit allowed. - AT
June 27, 2013 Case Laws Central Excise

Condonation of delay - The argument advanced for the delay is purely bureaucratic red-tape which is not satisfactory to this Bench. - application for condonation of......
June 27, 2013 Case Laws Central Excise

Classification - sensur Rubefacient & Herbyl Skin Ointment - under 3003.39 as Ayurvedic Medicine or under 3003.10 of the CETA 1985 as P. or P Medicines (other than......
June 27, 2013 Case Laws Central Excise

Cenvat credit - CR Coils - activity not amount to manufacture - The duty paid has been accepted by the department which is admittedly more than the CENVAT credit availed....
June 27, 2013 Case Laws Service Tax

Cenvat Credit - Input Services - housekeeping services keeping he factory premises neat and clean and construction services for construction of certain office rooms in......
June 27, 2013 Case Laws Service Tax

Cenvat Credit - Input Services - The services are certification of the factory work, payment made to advocates for legal services related to manufacturing activities,......
June 27, 2013 Case Laws Service Tax

Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT
June 27, 2013 Case Laws Service Tax

Filing of appeal before Commissioner (Appeals) - time limit - Commissioner of Central Excise (Appeals) was justified in dismissing the appeal as barred by time. - HC
June 27, 2013 Case Laws Service Tax

Renting of immovable property - levy of service tax - dispute between landlord and tenant - tenant refused to pay as per the terms of contract - tenant liable to pay the....

1 ....64 65 66 676869 70 71 72........ 106

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