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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 4001 to 4050 of 5273 Records

1 ....77 78 79 808182 83 84 85........ 106

May 7, 2013 Case Laws Service Tax

Condonation of delay - the medical certificate issued by a skin specialist is misconceived. No reason to condone the delay. - COD application dismissed. - AT
May 7, 2013 Case Laws Customs

Finalization of provisional assessment - principles of unjust enrichment are not applicable to this refund claim. - AT
May 7, 2013 Case Laws Customs

Using of IEC of some other person is not an offence under the Customs Act, 1962. Therefore, the appellant has not violated the provisions of Customs Act. - AT
May 7, 2013 Case Laws Income Tax

Deduction u/s 80IB - textile business for printing work - AO allowed the claim for the earlier AY - there is no change in the facts for the assessment year under......
May 7, 2013 Case Laws Income Tax

AO was compelled by the audit party to issue notice for reopening, though earlier he held a bona fide belief that the income was as per the correct legal position. -......
May 7, 2013 Case Laws Income Tax

Cancellation of Registration U/s 12AA - carrying out the game of cricket as an entertainment industry, generating huge revenue - registration has been rightly cancelled - AT
May 7, 2013 Case Laws Income Tax

TDS U/s 194J or 194C - professional services - modelling activity is professional service or not - Held no. - AT
May 7, 2013 Case Laws Income Tax

Transfer of a case u/s 127(1) - unfortunately CIT apart from stating that case has been transferred for co-ordinating investigation has not given any other reason -......
May 7, 2013 Case Laws Income Tax

Computation of Capital Gains - Benefit of indexation - The holding period of the assessee in respect of the said asset, again, to be reckoned with reference to the......
May 7, 2013 Case Laws Income Tax

Deemed dividend u/s. 2(22)(e) - loan or advance to a non-shareholder cannot be taxed as deemed dividend in the hands of the a non shareholder. - AT
May 7, 2013 Case Laws VAT and Sales Tax

Delayed submission of C forms - the Tribunal has no power to grant indefinite time to obtain C-forms for production at any time the dealer wants - HC
May 7, 2013 Case Laws VAT and Sales Tax

Delayed submission of C forms - rejection of C-forms of the petitioner holding that they were belated was not correct and proper - HC
May 7, 2013 Case Laws VAT and Sales Tax

KGST assessments & CST assessment - detergents, cleaning agents and laundry brightners. - the product in effect is a cleaning agent cum disinfectant and is squarely......
May 7, 2013 Case Laws VAT and Sales Tax

Interest u/s 27(1) - DVAT - The tax which is said to be due under section 27(1) of the said Act must be the tax which is due “according to a return” - if no return filed....
May 6, 2013 Case Laws Central Excise

Cenvat credit denied - GI structures & catenary plate -even if the items falling under Chapter 7308 are used as part of the machinery falling under chapter 84, the same.....
May 6, 2013 Case Laws Service Tax

Difference in the taxable value as per Bank Statement & ST-3 Return - due to to receipt of various statutory expenses like, employees contribution of EPF and labour......
May 6, 2013 Case Laws Income Tax

Disallowing a loss as a speculative loss - The Tribunal ought not to have remitted the matter to the Assessing Officer for a consideration afresh on the issue of the......
May 6, 2013 Case Laws Income Tax

CIT has exercised jurisdiction under Section 263 of the Act in utter violation of not only of judicial proprietary also against the provisions of law - HC
May 6, 2013 Case Laws Income Tax

Petitioner having made out a case for consideration over reduction or waiver of interest under Sec. 234B of the act, the Chief Commissioner of Income Tax was not......
May 6, 2013 Case Laws Income Tax

Notification U/s 80IB(4) - the process of bottling the LPG Gas into cylinder makes the same marketable - It therefore follows that a new product comes into existence -......
May 6, 2013 Case Laws Income Tax

Deduction U/s 36(1)(viii) - long term finance - penal interest and pre-closure charges - aall these categories of incomes which the assessee is receiving as a direct......
May 6, 2013 Case Laws VAT and Sales Tax

Penalty - Tamil Nadu GST Act, 1959 - Even though Sec. 16(2) had undergone amendment w.e.f. 20.5.93, necessary ingredients of willful non-disclosure including the......
May 6, 2013 Case Laws VAT and Sales Tax

Input tax credit - Partnership took over the proprietorship firm - Not a registered dealer at the relevant time - irrespective of the mandate under the statute, credit......
May 6, 2013 Case Laws VAT and Sales Tax

Forceful collection of Tax - The Enforcement Wing officials had no jurisdiction to collect tax at the time of the inspection, without verification of the monthly......
May 4, 2013 Notifications Income Tax

Amendment to Rule 12 and Forms SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4S), ITR-4 AND ITR-V - substituted - Notification
May 4, 2013 Case Laws Service Tax

Removal as such - There is no such provision to reverse credit of service tax availed in relation to such inputs or capital goods when removed from the factory. - AT
May 4, 2013 Case Laws Income Tax

Depreciation on Rail Over Bridge - though Rail Over Bridge is not in the name of the assessee but assessee has physical possession and right to collect the toll -......
May 4, 2013 Case Laws Income Tax

Addition of disallowance u/s 14A to the book profit computed u/s 115JB - Unless a particular expenditure is debited to the P&L A/c relating to the earning of exempt......
May 4, 2013 Case Laws Central Excise

Denial of refund claim of Rebate of duty - Mere pendency of revision before the C.G. at the instance of the department, is of no consequence - HC
May 4, 2013 Case Laws Central Excise

Drawback benefit - The argument of the revenue that since the petitioner paid the excise duty or CENVAT credit subsequently after issuance of show cause notice, hence,......
May 4, 2013 Case Laws Central Excise

Cenvat credit on furnace oil - denial of claim - job work - the inputs can be used within the factory of production or in any other factory of the same manufacturer. - AT
May 4, 2013 Case Laws Income Tax

Special audit - nature of the accounts - complexities - the elaborate reasoning is not required to be given. - opportunity had been provided to assessee - Order u/s......
May 4, 2013 Case Laws Income Tax

Deduction u/s.80IB - manufacture - standardisation and pasteurization of milk - the issue relating to pasteurization of raw milk amounts to manufacture or not stands......
May 4, 2013 Case Laws Income Tax

Compensation received – Non-compete fee - for phasing out the production - he second proviso to section 28(va) have been fulfilled and therefore the assessee is......
May 4, 2013 Case Laws Income Tax

Capital gain – benefit of indexation - property received after the death of her father - benefit of indexation allowed since the holding of the father - AT
May 4, 2013 Case Laws Income Tax

The payment of dividend to the subscribers of a chit towards dividend does not partake the character of interest and accordingly, the assessee is not liable to deduct......
May 4, 2013 Case Laws VAT and Sales Tax

Reasoned order - natural justice - Reasons substitute subjectivity by objectivity. - the affected party should know why the decision has gone against him. - HC
May 4, 2013 Case Laws Companies Law

Amalgamations - Locus Standi - The creditors of the transferee Company would have no right to intervene in the petition filed by the transferor Company under Section 391....
May 3, 2013 Articles Indian Laws

CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article
May 3, 2013 Case Laws Central Excise

Utilisation of credit of basic excise duty for discharge of Education Cess and Secondary and Higher Education Cess - decided in favor of assessee - AT
May 3, 2013 Case Laws Service Tax

Cenvat Credits - Photocopies of receipts issued by IAL for payment towards service tax paid by the appellant does not show the assessable value of the services or its......
May 3, 2013 Case Laws Service Tax

Site formation and clearance services - The amount of 2% to 3% margin retained by the appellant cannot be treated as service charges received from the sub-contractors -.....
May 3, 2013 Case Laws Service Tax

Cenvat Credit on Accessories used in erection of mobile towers on behalf of M/s Tata Teleservices Ltd. - prima facie credit is not allowable - No stay - pre-deposit ordered - AT
May 3, 2013 Case Laws Customs

Customs authorities cannot unilaterally alter the amount of DEPB benefit given by DGFT authorities based on export documents relating to exports already made. - AT
May 3, 2013 Case Laws Customs

Penalty U/s 114 - attempt to export of foreign currencies - The expression “attempt” within the meaning of these penal provisions is wide enough - AT
May 3, 2013 Case Laws Income Tax

Deduction u/s 80IA - Joint Venture - The legislature have also used the word consortium of such companies, meaning thereby the legislature was aware about the object of.....
May 3, 2013 Case Laws Income Tax

Revision u/s 263 - pray for stay of operation of order u/s 263 - As the limitation provided u/s. 153(2A) would expire by the time of the appeal is disposed of - stay......
May 3, 2013 Case Laws Income Tax

Interest u/s 244A - Interest may not be payable on self payment of TDS and refund but where refund arose consequent to the orders of the CIT (A)/ITAT, then interest u/s.....
May 3, 2013 Case Laws Income Tax

Transfer pricing adjustment - TNMM method required comparison of net profit margin realized from international transactions or aggregate of international transactions......
May 2, 2013 Case Laws Central Excise

Clandestine removal - demand on goods seized at the dealers’ premises is confirmed without adequately proving the case that there was excise duty liability to be......

1 ....77 78 79 808182 83 84 85........ 106

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