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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 3701 to 3750 of 5273 Records

1 ....71 72 73 747576 77 78 79........ 106

June 3, 2013 Case Laws Income Tax

Whether findings of fact binding on to the High Court - This findings are, indisputably, binding unless shown that the facts are not correct or are perverse. - HC
June 3, 2013 Case Laws Income Tax

Loss on revaluation of security - securities maintained as per RBI Guidelines - only 30% treated as stock in trade - 70% treated as long term asset - HC
June 3, 2013 Case Laws Income Tax

Deduction u/s 80IA - tariff subsidy specifically given to meet the cost of power of the industrial undertaking - deduction allowed in respect of operational subsidy u/s - HC
June 3, 2013 Case Laws Income Tax

Interest on refund u/s 244A - Petitioner is entitled to receive interest from the date of actual deposit on the excess amount made in pursuance of the demand notice issued u/s 156 - HC
June 3, 2013 Case Laws VAT and Sales Tax

Excise licenses for selling Indian Made Foreign Liquor in sealed bottles - objections raised by the Nagar Nigam cannot be ignored or taken lightly. - HC
June 1, 2013 Case Laws Service Tax

Condonation of delay - CESTAT observed that the Doctor in question is a skin specialist, the medical certificate issued by him for Hepatitis, is mis-conceived - CESTAT......
June 1, 2013 Case Laws Central Excise

Cenvat Credit - Tool Kits - What is excluded is the fuel which is to be consumed for running of the vehicle. All goods which are part of the original equipment are......
June 1, 2013 Case Laws Central Excise

Under valuation of the goods - application of Valuation Rules, 2000 need to be done in sequential manner and specific Rule needs to be applied. - AT
June 1, 2013 Case Laws Central Excise

SSI Exemption - the conclusion that the assessee had deliberately not maintained the accounts under the excise law could not stand and such a finding could be said to be baseless. - HC
June 1, 2013 Case Laws Central Excise

Levy of excise duty @1% or 5% on exempted goods vide Finance Act, 2011 - petition by the traders - levy on purchase of coal - decided against the purchasers / traders - HC
June 1, 2013 Case Laws Central Excise

Opportunity of being heard - waiver of pre-deposit - one is not wise who claims that he is wise. One is wise who makes efforts to become more wise. - HC
June 1, 2013 Case Laws Service Tax

Rate of service tax - the rate of tax applicable is rate applicable on the date of providing taxable service. - AT
June 1, 2013 Case Laws Service Tax

Extension of time for pre-deposit - matter pending before high court - appellant wants to evade the mandate of Section 35F CEA as applicable to ST appeals - appeal......
June 1, 2013 Case Laws Customs

Levy of SAD on stock transfer by SEZ unit - goods is not covered within the definition of “sale” - eligible for exemption from the payment of SAD under Notification No. 45/2005. - AAR
June 1, 2013 Case Laws Customs

Condition of furnishing a bank guarantee in the sum of Rs.16 crores is clearly harsh and burdensome being far in excess of even the differential duty amount as computed.....
June 1, 2013 Case Laws Income Tax

Arm's length price for royalty - since the difference between the NPM declared by him and the ALP determined by the TPO is less than 5%, no addition is called for. - AT
June 1, 2013 Case Laws Income Tax

Where there is an unexplained credit, it is open to the AO to hold that it is income of the assessee, and no further burden lies on the AO to show that the income is......
June 1, 2013 Case Laws Income Tax

Block assessment - It is not open for the A.O. to compute the income on the basis of best judgment. - HC
June 1, 2013 Case Laws Income Tax

Block assessment - the sentence “such other materials or information as are available with the Assessing Officer", cannot be bisected or taken in isolation for the......
June 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Levy of penalty is not an automatic consequence when an addition is made by disallowing an expense and by not accepting the interpretation given.....
June 1, 2013 Case Laws Income Tax

Validity of search - addition of income - assessment orders were passed on 31.12.2010. - dispatched as on 31.12.2010 - not barred by period of limitation - AT
June 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - declaration of additional income u/s.132(4) - due date of filing of return - Once the legislature has not specified the “due date“ as provided in....
June 1, 2013 Case Laws Income Tax

Maintainability of appeal - writ petition against revision order - availability of the alternative remedy by way of appeal before the Tribunal, the present writ......
June 1, 2013 Case Laws VAT and Sales Tax

Levy of entry tax - If a dealer registered within the same local area, purchases goods from the local manufacturer with intent to sell goods within the same local area,.....
June 1, 2013 Case Laws Companies Law

Scheme of Amalgamation - only one unsecured creditor voted against it - as objector he has no locus standi to raise objections on the basis that he is shareholder or as a creditor - HC
May 31, 2013 Case Laws Central Excise

ISD - credit cannot be denied on the ground that the input services were received in some other units and during distribution of input services credit was given to......
May 31, 2013 Case Laws Central Excise

Revenue directed not to charge excise duty on the cough syrups being prepared and sold by the petitioner if it contains Codeine Phosphate less than the prescribed limits. - HC
May 31, 2013 Case Laws Central Excise

SSI Exemption and export - payment of duty on export and claiming rebate / refund - The adjudicating authority as well as the Government committed an error in......
May 31, 2013 Case Laws Central Excise

Attachment order - As the petitioner has elected to file an appeal, which is pending before the CESTAT, the merits of the order-in-original passed by the Commissioner......
May 31, 2013 Case Laws Central Excise

Withdrawal of exemption - principle or doctrine of promissory estoppel - Indian Mouth Freshner - Pan Masala - unit in Sikkim - petitioner to continue with the exemption.....
May 31, 2013 Case Laws Service Tax

Interest on Refund - initially the amount was credit to Consumer Welfare Fund later cash refund was allowed - interest on refund allowed. - AT
May 31, 2013 Case Laws Service Tax

Cenvat Credit - input services received prior to the date of registration - belated availment of cenvat credit - cenvat credit allowed - AT
May 31, 2013 Case Laws Service Tax

Cenvat Credit - Input services - Rule 2(L) of CCR - there is no requirement of one to correlation of the cenvat credit availed. - AT
May 31, 2013 Case Laws Service Tax

Refund - The appellant has passed the hurdle of unjust enrichment - the provisions of Section 12B will not be applicable in this case as the club and the members are not....
May 31, 2013 Case Laws Income Tax

Assessee is eligible to claim simultaneous benefit under section 10(10C) as well as section 89(1) in respect of the compensation received under the voluntary retirement scheme - AT
May 31, 2013 Case Laws Income Tax

Diminution in value of inventory - in the case of slow moving items which did not have a ready market, it was permissible for the assessee to adopt a lower value - AT
May 31, 2013 Case Laws Income Tax

Appeal before ITAT - con compliance of Rule 18 - As there is no valid paper book on record and there is nobody present before the Tribunal on behalf of the assessee -......
May 31, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - absence of due care does not mean that the assessee is guilty of either furnishing inaccurate particulars or attempting to conceal its income -......
May 31, 2013 Case Laws Income Tax

Exemption u/s 10(15) - as he was Non-Resident for the said period and resident but Not Ordinarily Resident for succeeding eight years remittance sent by him from Dubai......
May 31, 2013 Case Laws Income Tax

Addition on account of low household expenses on protective basis - the protective addition made in the regular assessment order has no legs to stand. - no addition - AT
May 31, 2013 Case Laws Wealth-tax

HUF - Whether assessment proceedings in the name Karta would be legal in the event of partition having taken place between the parties? - HC
May 31, 2013 Case Laws VAT and Sales Tax

Rate of tax applied to Paraffin wax manufactured and sold by appellant - 4% or 20% - Entry No. 120 of 3rd Schedule is a specific Entry and Entry No. 1(ix) of 4th......
May 31, 2013 Case Laws Companies Law

A party taking recourse to a wrong provision of law while approaching the Court cannot be placed in a worse situation. - HC
May 30, 2013 Case Laws Income Tax

Computer peripherals and accessories - depreciation @ 60% has been allowed on computer peripherals. - AT
May 30, 2013 Case Laws Central Excise

Eligibity of Cenvat credit on welding electrodes - without repair and maintenance, manufacturing operations, though theoretically possible, are not commercially feasible....
May 30, 2013 Case Laws Central Excise

Condonation of delay - the Courts take reasonably lenient view in examining the delay and causes of delay explained by a litigant on the premise that ordinarily, a......
May 30, 2013 Case Laws Central Excise

Cenvat Credit - The invoices issued by the registered licencee being genuine and in the absence of any allegations against the appellants of fraud, the Tribunal should......
May 30, 2013 Case Laws Central Excise

CESTAT dismissed the appeal - The petitioners had deposited the amount of pre-deposit, of course after some delay - appeals are required to be heard on merits - HC
May 30, 2013 Case Laws Central Excise

Revenue appeal - There are no statutory rules, providing that the Commissioner will sit on the same day at the same time and take a decision authorising a Central Excise....
May 30, 2013 Case Laws Central Excise

Cenvat credit - ISD - credit could not be denied on the ground that the input services were received in some other units and distribution need not have been made on the.....

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