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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 3851 to 3900 of 5273 Records

1 ....74 75 76 777879 80 81 82........ 106

May 22, 2013 Case Laws Income Tax

Wrong accounting entry - inadvertent mistake, merely an accounting entry which is subsequently corrected and explained cannot fasten the assessee with tax liability by......
May 22, 2013 Case Laws VAT and Sales Tax

Transfer of right to use the goods - Exigible to sales tax -assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession and......
May 22, 2013 Case Laws VAT and Sales Tax

Interstate sale or not - CST - passive infrastructure provider - The fact that the goods purchased by the petitioners were neither sold nor used in the manufacture of......
May 21, 2013 Case Laws Service Tax

Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held No - AT
May 21, 2013 Case Laws Central Excise

Exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use....
May 21, 2013 Case Laws Central Excise

Maintainability of settlement application – Despite the assessee informing the Commissioner, that it had paid the filing fee and would file the settlement application......
May 21, 2013 Case Laws Service Tax

Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - writ petition dismissed. - HC
May 21, 2013 Case Laws Service Tax

First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% - the appellant is directed to deposit 25% of the service tax liability......
May 21, 2013 Case Laws Customs

If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist......
May 21, 2013 Case Laws Income Tax

TDS u/s 194C(2) - payments made to the labourers through the Sardars/Munshis - the provision of section 194C do not apply to the payments/expenditures incurred by the assessee. - AT
May 21, 2013 Case Laws Income Tax

Undisclosed profit from unaccounted sales - CIT(A) was fair and reasonable while applying the G.P. Rate at 20% on the undisclosed sales. - AT
May 21, 2013 Case Laws Income Tax

Addition u/s 68 - no person will gift 50% of his capital to a person with whom he has no relationship, blood relation or friendship. - onus is on the assessee to prove genuineness - AT
May 21, 2013 Case Laws Income Tax

Retraction of statement - nothing has been brought on record by the assessee to substantiate its stand as to how it was prevented in making retraction immediately after.....
May 21, 2013 Case Laws Income Tax

Reopening of assessment - Any inference not backed by material would only be a conjecture or surmise. Thus no merit in the Revenue's case qua denial of claim u/s.10A on.....
May 21, 2013 Case Laws Income Tax

Roads, flyovers, bridges etc. constructed and owned by the assessee and utilized in its business of providing infrastructure would constitute plant and would be entitled....
May 21, 2013 Case Laws Companies Law

Arbitration procedures - right to appointment of Arbitrator - the respondent had forfeited its right to appoint the arbitrator after the expiry of statutory period. - HC
May 20, 2013 Case Laws Central Excise

Cenvat Credit - Supply to SEZ - Amendment to rule 6 - whether retrospective or prospective - the amendment is clarificatory in nature - held as retrospective - HC
May 20, 2013 Case Laws Central Excise

Rebate claims under Rule 18 - Export - original and duplicate copies of the ARE-1 forms were lost by their CHA and the Petitioner had lodged an FIR - all other......
May 20, 2013 Case Laws Service Tax

Levy of service tax - The petitioner has adopted a non-cooperative attitude and collected mob on the spot and sensitized them of the requirement of law and threatened......
May 20, 2013 Case Laws Service Tax

Levy of service tax on packaging activity - palletizing of cargo for export - the packing done by the appellant forming part of “cargo handling service” is not the type....
May 20, 2013 Case Laws Income Tax

Additions u/s 68 - AO could not shift the burden back onto the Assessee Company without producing any tangible material to doubt the veracity of the documents furnished.....
May 20, 2013 Case Laws Income Tax

MAT - for computation of adjusted book profit, the provisions of sec.14A cannot be imported into clause (f) of the Explanation to sec. 115JB. - AT
May 20, 2013 Case Laws Income Tax

Registration u/s 12A cancelled - After insertion of proviso to section 2(15) the assessee has lost its character of charitable organization. The assessee is a service......
May 20, 2013 Case Laws Income Tax

Entitlement for Registration under Section 12AA - Since the object of the assessee society is only to benefit a particular community, primarily, Telugu Beri Vysia......
May 20, 2013 Case Laws Income Tax

Addition - Mere disparity in the consumption of electricity could not be a reason for estimating higher turnover as the production depends upon various factors. - AT
May 20, 2013 Case Laws Income Tax

Forward contract cancellation loss - whether be treated as business loss - held yes since it is not a speculation transaction - HC
May 20, 2013 Case Laws Companies Law

A shareholder holding only 0.001% shares cannot be permitted to hold the company to ransom where 99% of the shareholders have accepted the scheme and the majority of the....
May 18, 2013 Case Laws Central Excise

Demand of duty – Suo-moto credit taken by appellant - the amount paid by mistake cannot be termed as duty in the case on hand - demand set aside. - AT
May 18, 2013 Case Laws Service Tax

Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - AT
May 18, 2013 Case Laws Service Tax

Process of electroplating - process undertaken by the appellant amounts to manufacture and therefore they are not liable to pay service tax - AT
May 18, 2013 Case Laws Service Tax

Appropriate rate of tax - Works Contract Service - 4% or 2% - the applicable rate of tax would be the rate which was prevalent prior to 01.03.2008 - instruction dated 28....
May 18, 2013 Case Laws Income Tax

Section 40(a) (ia) would cover not only to the amounts which are payable as on 31th March of a particular year but also which are payable at any time during the year. - HC
May 18, 2013 Case Laws Income Tax

The proceedings in the Parliament, its debates and even the speeches made by the proposer of a bill are ordinarily not considered as relevant or safe tools for......
May 18, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS - the decision of the Tribunal in the case of M/s. Merilyn Shipping & Transports vs. ACIT (2012 (4) TMI 290 - ITAT VISAKHAPATNAM), does....
May 18, 2013 Case Laws Income Tax

Addition made on estimating the consumption of electricity, production, sale and profit thereon is not sustainable. - AT
May 18, 2013 Case Laws Income Tax

Exemption u/s 10(37) - agricultural land - Merely because the assessee was not residing close to the land or was also pursuing some other business would not by itself be....
May 18, 2013 Case Laws Income Tax

EOU - If the interest expenditure is less or the interest income is more then the difference of excess interest received by the assessee is to be reduced while......
May 18, 2013 Case Laws Income Tax

Disallowance of interest, DEMAT charges, Membership Subscription out of short term capital gain - disallowance so made by the AO is pre-mature - AT
May 18, 2013 Case Laws Income Tax

Addition u/s 69B - valuation - unaccounted 5 paintings, Branded watches & 14 items of house-hold items & Melectronic goods ie TVs, Music Systems, ACs etc - absurd......
May 18, 2013 Case Laws Income Tax

Section 50C applies to the seller i.e. transferor of the capital asset being land or building or both - the transferee or the purchaser is outside the scope of these provisions - AT
May 18, 2013 Case Laws Income Tax

Expenditure incurred on play ground - leasehold land - One day, the leased land has to go back to the MHADA. - the expenditure constitutes revenue expenditure - AT
May 18, 2013 Case Laws Companies Law

Misleading advertisements as regards issue of buy-back as well as bonus shares - Direction to SEBI to launch an investigation into the alleged misleading and/or......
May 17, 2013 Case Laws Central Excise

Cenvat Credit - allegation of non receipt of inputs - No manufacturer can be expected to keep documentary evidences of its clandestine activities. - demand confirmed - AT
May 17, 2013 Case Laws Central Excise

Rejection of Refund claim - unjust enrichment - In case, department still persists that the element of excise duty has been recovered by the appellant from the Railways.....
May 17, 2013 Case Laws Central Excise

CENVAT credit on capital goods - steel plates and M.S.Channels used in the fabrication of chimney would fall within the ambit of “capital goods“ - AT
May 17, 2013 Case Laws Service Tax

Duty paying document - CENVAT credit taken on debit notes - documents specified under Rule 9 (1) - credit allowed - AT
May 17, 2013 Case Laws Customs

Refund of SAD paid at the time of import of goods – period of limitation – finalization of provisional assessment - refund claim cannot be rejected on the point of time bar. - AT
May 17, 2013 Case Laws Indian Laws

Registry through GPA - The Supreme Court has not said that in no case a conveyance can be registered by taking recourse to a GPA. - HC
May 17, 2013 Case Laws Income Tax

Revision u/s 264 in favor of assessee - in absence of the assessee, CIT was left with no option but to dismiss the revision. - HC
May 17, 2013 Case Laws Income Tax

Interest on sum seized from the business premises during the search and seizure - petitioner is entitled to interest - HC

1 ....74 75 76 777879 80 81 82........ 106

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