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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 3901 to 3950 of 5273 Records

1 ....75 76 77 787980 81 82 83........ 106

May 17, 2013 Case Laws Income Tax

There could not have been an addition on account of Arm’s Length Price as the only two purported reasons regarding claim of loss on account of foreign exchange......
May 17, 2013 Case Laws Income Tax

Re opening of assessment - it is hard pressed to imagine as to how free reserves and surpluses of a company can be considered anything but as part of shareholders funds. - HC
May 17, 2013 Case Laws Income Tax

The mere fact that the income has been assessed in the hands of the parent company of the assessee would not be demonstrative of the allowability of the expenditure......
May 17, 2013 Case Laws Income Tax

Prepayment charges paid to HDFC Limited for closure of loan taken for the purpose of acquisition of the premises - whether allowable u/s 24 - Held Yes - AT
May 17, 2013 Case Laws Income Tax

Income from house property - if the second borrowing has really been used merely to repay the original loan and this fact is proved to the satisfaction of the ITO, the.....
May 17, 2013 Case Laws Companies Law

Removal of name from membership register by ICAI - Bigamy marriage - the offence of bigamy is coming within the meaning of moral turpitude - HC
May 17, 2013 Case Laws Companies Law

The law is well settled that where an Arbitrator had already been appointed and intimation thereof had been conveyed to the other party, a separate application for......
May 16, 2013 Case Laws Central Excise

Confiscation of leased out plant and machinery - request to grant permission for removal from the factory of M/s. RIL cannot be acceded to, since the same was......
May 16, 2013 Case Laws Service Tax

Stay - business support services - where a new entry has been carved out subsequently for the purpose of service tax, it has to be held that the same was not covered by.....
May 16, 2013 Case Laws Service Tax

The “Underwriting Service” rendered by JPMS to JLSL is distinct from the Lead Manager service provided - Underwriting was done outside India, thus no reason to tax the......
May 16, 2013 Case Laws Customs

Enactments like Customs Act, 1962, and Customs Tariff Act, 1975, are not merely taxing statutes but are also potent instruments in the hands of the Government to......
May 16, 2013 Case Laws Customs

Imports of various consignments - conditional exemption - evidence has to be brought on record by the department to refute the claim that no modvat credit has been......
May 16, 2013 Case Laws Income Tax

Disallowance of interest on loan – u/s 24 - Loan taken for purchase of flat – the authorities were not justified in refusing deduction u/s 24 in respect of interest......
May 16, 2013 Case Laws Income Tax

Depreciaition - Merely because the company has shown the cars as its assets in the books of account, cannot put it into the definition of owner of the cars to the......
May 16, 2013 Case Laws VAT and Sales Tax

Scope of the term "cloth" - KGST - Entry 10 of the Third Schedule is not intended to cover any products made from cloth such as bed sheets, bed covers, towels, napkins etc. - HC
May 16, 2013 Case Laws Companies Law

Scope of arbitration agreement - the arbitration clause continues to be enforceable, notwithstanding a declaration that the contract was null and void. - SC
May 16, 2013 Case Laws Companies Law

Arbitration agreement - The Chief Justice or his designate is not expected to go into the merits of the claim or examine the tenability of the claim, in an application.....
May 15, 2013 Case Laws Central Excise

Excisability & dutiability of fabrication of Coils cleared for their Transformer Repair Division - the coil does not exist at any time as a marketable commodity. - AT
May 15, 2013 Case Laws Central Excise

SSI exemption – Brand Name - Just because the said brand name Nitco which is owned by the appellant is being used by other companies, the appellant cannot be denied the benefit - AT
May 15, 2013 Case Laws Service Tax

Waiver of penalty u/s 77 & 78 - during the period service tax liability under reverse charge mechanism was being disputed - penalty dropped - AT
May 15, 2013 Case Laws Service Tax

Where the BSNL had already paid the Service Tax on full face value on the Sim card / recharge coupon, the confirmation of demand against the distributor under the......
May 15, 2013 Case Laws Customs

The transaction value has been enhanced under Rule 10(1)(c) of the Custom Valuation Rules, 2007 which clearly deals with lumpsum payment of royalty. There is no......
May 15, 2013 Case Laws Customs

Request of crossexamination of the persons whose statements have been referred to in the show-cause notice - non-supply of the enquiry report - set aside the impugned......
May 15, 2013 Case Laws FEMA

FDI in Retail Trading - DIPP is empowered to make policy pronouncements on FDI. There is no merit in the submission of the petitioner that Central Government has no......
May 15, 2013 Case Laws Income Tax

Accrual of income - the right to receive retention money accrues only after the obligations under the contract are fulfilled. Therefore, it will not amount to income in.....
May 15, 2013 Case Laws Income Tax

Exemption u/s 80G(5) - Whether the funds are properly applied or not, can be examined by the AO at the time of framing the assessment. - ITAT has erred in law in......
May 15, 2013 Case Laws Income Tax

The man has retired in the year 2000 as a labourer. He is seeking refund of small sum of Rs.33,949/- which for him is very substantial. Only to correct an apparent error....
May 15, 2013 Case Laws Income Tax

Directions issued by CIT(A) - It is not for the AO to sit on judgment over the correctness of the directions either in adding the advances or in directing the deduction....
May 15, 2013 Case Laws Income Tax

Additional depreciation on windmill - the assessee is not engaged in the business of manufacture or production of an article or thing prior to the manufacture of the......
May 15, 2013 Case Laws VAT and Sales Tax

Discovery of new materials although may form a ground, it, by itself, would not be a ground for reopening of proceedings unless such discovery indicates a jurisdictional error. - HC
May 15, 2013 Case Laws Companies Law

Compounding of offences – u/s 211(7) of the Companies Act, 1956 - prior permission of Court is not necessary for compounding the offence, when power of compounding is......
May 15, 2013 Case Laws Companies Law

Winding up – while the Company Court “is not powerless and can never become functus officio“, it cannot rewrite a scheme in any manner, even at the post sanction stage. - HC
May 15, 2013 None Indian Laws

Finance Act, 2013
May 14, 2013 Notifications Service Tax

Service Tax Voluntary Compliance Encouragement Rules, 2013 [VCES] Notified
May 14, 2013 Case Laws Central Excise

Valuation dispute – Related person - Mutual Interest in the business of each other - Interconnected undertaking - considering various aspects, decided in favor of assessee - AT
May 14, 2013 Case Laws Service Tax

Service Tax Liability on SIM Cards / Pre paid Cards – payment of service tax by the BSNL (i.e service recipient) - demand set aside. - AT
May 14, 2013 Case Laws Service Tax

The expression ‘consulting engineer’ at the relevant time (i.e. prior to 01.05.2006), did not include “a private limited company or any other body corporate” - HC
May 14, 2013 Case Laws Customs

Withholding of duty drawback disbursal – power of department u/s 110(3) related to seizure - order is legal and within the jurisdiction of the revenue. - HC
May 14, 2013 Case Laws Income Tax

Refund claim adjustment against tax dues - right to seek such refund had not been crystallized. - there was no question of accepting the petitioner’s offer for......
May 14, 2013 Case Laws Income Tax

It was not legally permissible for the revenue to recover from the Directors, interest and penalty arising out of the assessment order passed against the company - HC
May 14, 2013 Case Laws Income Tax

Reopening of assessment - It seems that the Tribunal has looked at only the evidence adduced by the assessee and has not adverted to the attempts made by the assessing......
May 14, 2013 Case Laws Income Tax

Benefit of immunity from penalty u/s 271(1)(c) - assessee had made a statement during the search, explained the manner in which the surrendered amount was derived, and......
May 14, 2013 Case Laws Income Tax

Reopening of assessment – there was no failure on part of the assessee to disclose truly and fully all material facts. - notice issued u/s 148 quashed. - HC
May 13, 2013 Case Laws Income Tax

Addition on account of Notational Interest - Income from house property - no addition to the annual letting value for notional interest u/s.23(1)(a) is sustainable. - AT
May 13, 2013 Case Laws Income Tax

Expenditure on account of access charges payable - accrual - claim of expenditure versus accrual of TDS liability - The assessee cannot be allowed to take such contradictory stand. - AT
May 13, 2013 Case Laws Income Tax

ITAT is a creation of the IT Act and not a constitutional authority. - It has to interpret the provisions of the - It cannot adjudicate upon constitutional validity or......
May 13, 2013 Case Laws Income Tax

Registration u/s 12A - the assessee appears to be one of the branches coming under the “Sacred Heart Congregation“ - assessee has failed to prove that it is an......
May 13, 2013 Case Laws Income Tax

If after issuing the notice under section 148, the AO holds that the income which he has initially formed a “reason to believe“ had escaped assessment, which, later on,.....
May 13, 2013 Case Laws Income Tax

Depreciation on the capitalised sum of non - compete fees - as non compete fee is not an asset, depreciation cannot be allowed - AT
May 13, 2013 Case Laws Income Tax

Illegality of search does not vitiate the evidence collected during such illegal search. - the material collected during the course of survey can be used for the purpose....

1 ....75 76 77 787980 81 82 83........ 106

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