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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 3951 to 4000 of 5273 Records

1 ....76 77 78 798081 82 83 84........ 106

May 13, 2013 Case Laws Income Tax

Deduction u/s 80IA(4) - the word “it“ is used to denote an enterprise. - there is no requirement that the assessee should have been the owner of the infrastructure facility. - AT
May 13, 2013 Case Laws VAT and Sales Tax

Application for remitting the tax at the compounded rate under Section 8 (b) of the KVAT Act was rejected - opportunity of being heard - the said order is not correct or....
May 13, 2013 Case Laws VAT and Sales Tax

Penalty under Section 17(5A) - assessee contested against that it cannot be levied for any year prior to 1998-99 as it was introduced with effect from 1.4.1998 -......
May 11, 2013 Case Laws Central Excise

Emergence of the iron ore fines - unavoidable waste or by-product - reversal of cenvat credit - the provisions of Rule 6 (2) would not be applicable - AT
May 11, 2013 Case Laws Central Excise

Eligibility for cenvat credit - H.R. Plates - the inputs used for repair and maintenance of the plant and machinery would be eligible cenvat credit. - AT
May 11, 2013 Case Laws Service Tax

Refund claim - the service tax was paid on 24.04.2008 and the refund claim was filed on 17.04.2009, hence, it was within the period of one year, as prescribed. - refund....
May 11, 2013 Case Laws Customs

CHA license - who had cleared the examinations held between 1995 and 2003 under the 1984 Regulations would be eligible for grant of licence subject to their fulfilling......
May 11, 2013 Case Laws Customs

Once the import licence has been issued by DGFT specifically covering the goods imported by the appellant, the customs department cannot challenge the DGFT’s power to......
May 11, 2013 Case Laws Income Tax

Reopening of assessee - re-opening of the assessment in the present case on the basis of the subsequent decision cannot be said to be a mere change of opinion. - HC
May 11, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) -Additions qua agricultural income have been made on estimate basis by disbelieving the agricultural income partly. - no penalty - AT
May 11, 2013 Case Laws Income Tax

Expenditure on remuneration of employees (i.e., four servants and two drivers) - confirmed the addition at Rs.1.50 lakhs as against at Rs.4.68 lakhs by the CIT(A) - AT
May 11, 2013 Case Laws Income Tax

TDS u/s 194H - The services rendered for sale of mutual fund units cannot be covered by the scope of Section 194 H. - AT
May 11, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - estimation of taxable income by way of estimate is one of the established method for computing income as assessee had not disclosed a full fact -....
May 11, 2013 Case Laws VAT and Sales Tax

When there was no requirement of carrying such declaration form No. ST-18A in the case of stock transfer, then whether it was blank or filled looses significance. - HC
May 11, 2013 Case Laws Companies Law

The CAG, it is seen, has assumed that any exploration carried out beyond the period was beyond the provision of PSC. - CAG views on that aspect cannot be accepted. - SC
May 11, 2013 Case Laws Companies Law

Winding up proceedings - the claims of the workmen who claim to be entitled to payment pari passu have to be considered and adjudicated by the liquidator of the debtor......
May 10, 2013 Case Laws Central Excise

Rejection of refund claim of the interest - there was no question of payment of interest on irregular reversal of cenvat credit - AT
May 10, 2013 Case Laws Central Excise

Cenvat credit denied - travel agents services on the basis of invoices issued by the Head Office as input service distributor - credit allowed - AT
May 10, 2013 Case Laws Central Excise

Validity of debit notes issued by the service providers for availing cenvat credit - debit notes are valid documents for availing cenvat credit, if the same contained......
May 10, 2013 Case Laws Service Tax

Sale of space or time for advertisement - as the grammatical meaning of the taxing provision is in conformity with its legal meaning, the activity is taxable u/s 65(105)(zzzm). - AT
May 10, 2013 Case Laws Service Tax

Business auxiliary service - Repair and maintenance service - service tax demand -import of service - section 66A requires interpretation - there shall be full waiver - HC
May 10, 2013 Case Laws Customs

Smuggling of goods - not a first time import but on earlier occasions, three such imports had been made and that the same has gone undetected and unpunished - no reason.....
May 10, 2013 Case Laws Income Tax

Depreciation on assets used in providing services denied being appellant cannot claim depreciation on the same infrastructural facilities on which it has already claimed....
May 10, 2013 Case Laws Income Tax

Cash discount allowed to the dealers and sub-dealers for promotion of goods - Non deduction of TDS - provisions of section 194H are not applicable. - AT
May 10, 2013 Case Laws Income Tax

Registration u/s 12A cancelled - CIT has rightly cancelled the registration granted under Section 12A as a mistake apparent on record as occurred in the order due to the....
May 10, 2013 Case Laws Income Tax

Inefficient working of tribunal - Not only the writ petition is bereft of any material particulars but also the petitioner has no right to claim mandamus for restraining....
May 10, 2013 Case Laws Income Tax

Re opening of assessment - AOP - CIT(A) has given the right direction to the AO to compute the total income of the assessee and thereafter levy tax at the Maximum Marginal Rate - AT
May 10, 2013 Case Laws Income Tax

Security for gas cylinders received - the security for gas cylinders received by the assessee could not be treated as trading receipt. - HC
May 10, 2013 Case Laws Wealth-tax

Since the land in three villages belonging to the assessee fell within the prescribed distance of the municipal limits and no wealth tax return had been filed by the......
May 10, 2013 Case Laws VAT and Sales Tax

MP sales tax - Poha & Murmura are covered under the notification dated 30-3- 1994 for the purpose of exemption - HC
May 10, 2013 Case Laws VAT and Sales Tax

Suppression of turn over - the fact a wrong provision has been quoted, by itself, will not invalidate the proceedings conclude against the petitioner (assessee) - HC
May 9, 2013 Case Laws Service Tax

Commercial or industrial construction service for a charitable institution/no profit making organisation - prima facie no service tax - AT
May 9, 2013 Case Laws Customs

Eligibility of notification claiming refund of Special Additional Duty – The Chartered Accountant's certificate did not mention, of any of the sale invoices. - matter remanded back - AT
May 9, 2013 Case Laws Customs

Illicit Import of goods – Revenue has failed to discharge its burden in establishing that the goods were of foreign origin and smuggled one particularly when the......
May 9, 2013 Case Laws Income Tax

Bad debts in respect of chit groups - Bad debts can be allowed to the extent of instalments defaulted by the prized subscribers and written off as bad debt - AT
May 9, 2013 Case Laws Income Tax

Additions/ disallowances - It is well settled that nobody should be condemned unheard as per maxim 'Audi Alteram Partem' - AT
May 9, 2013 Case Laws Income Tax

Annual Letting Value (ALV) - rented property - no addition to the ALV can be made on account of notional interest on interest free deposit with the landlord u/s.23(1)(a) - AT
May 9, 2013 Case Laws Income Tax

Tax free payments - TDS liability born by the assessee - the TDS, as exigible on payments, is grossed up, and payment made accordingly - deduction on account of tax......
May 9, 2013 Case Laws VAT and Sales Tax

Continuity of exemption even after reorganization of state - the exemption which was granted shall remain applicable to the petitioner even after reorganization of the State. - HC
May 8, 2013 Case Laws Service Tax

Once they have admitted their liability of service tax, although the liability of service tax was not leviable, the same should be paid along with interest - AT
May 8, 2013 Case Laws Service Tax

Disputed issue relating to inclusion of cost of materials used for providing photographic services – no suppression can be attributed to the appellant so as to......
May 8, 2013 Case Laws Income Tax

Computation of income as NIL - when the assessee society has applied more than 85% of its total receipts for the objects and charitable purposes of the society,......
May 8, 2013 Case Laws Income Tax

Liability to deduct TDS - Section 194C of the Act exempts payments to one entity from operation of it if it is below a certain amount per year. - AT
May 8, 2013 Case Laws Companies Law

Application for Restoration of the name of company by the creditors - order for restoration of name sustained. - HC
May 7, 2013 Case Laws Central Excise

Refund - The excess duty paid was not required to be paid by the appellant. Therefore the same cannot be treated as duty - not filing the refund claim in time cannot be....
May 7, 2013 Case Laws Central Excise

Cenvat credit - capital goods used for R&D purpose - In case it is situated within the registered factory premises, the Cenvat Credit will be admissible and if not then.....
May 7, 2013 Case Laws Central Excise

Dutiability - no duty is chargeable on the blank CDs created during the course of manufacture of Audio CDs, Video CDs and CD Rom Software - AT
May 7, 2013 Case Laws Central Excise

CENVAT Credit on Sales Commission Services - scope of the term “such as“ - Input services - Rule 2(l) - CENVAT credit would not be admissible - AT
May 7, 2013 Case Laws Service Tax

Denial of Refund claim – Availment of benefit of Notification No.41/07-ST & Notification no.17/09-ST – Computation of period of limitation for different periods and......
May 7, 2013 Case Laws Service Tax

Service tax - rate of tax - rate applicable at the time of rendering the service is rate on which service tax liability is required to be discharged even if the......

1 ....76 77 78 798081 82 83 84........ 106

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