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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 4201 to 4250 of 5273 Records

1 ....81 82 83 848586 87 88 89........ 106

April 19, 2013 Case Laws Income Tax

Writ petition - waiver of appellate remedy is available to the petitioner in circumstances where there is an infringement of fundamental right, a violation of principles....
April 19, 2013 Case Laws Income Tax

Levy of surcharge on Income Tax calculated U/s 113 - in case of block assessment, even prior to amendment made in Section 113 of the Act w.e.f. 01.06.2002, surcharge was leviable - HC
April 19, 2013 Case Laws Income Tax

TDS u/s 194C - Assessee in default – even though the appellant herein is held as assessee in default, tax cannot be recovered from them, if the same has been paid by the recipient - HC
April 19, 2013 Case Laws Income Tax

Search U/s 132 - in hearing an appeal against the order of the assessment, the Tribunal cannot go into the question of validity or otherwise of any decisions for......
April 16, 2013 Case Laws Central Excise

Cenvat credit on Sugar Cess - Rule 3 - there is no mention of credit that can be availed by a manufacturer on the Sugar Cess, paid under the Sugar Cess Act, 1982. -......
April 16, 2013 Case Laws Central Excise

Once proportionate service tax is borne by the ultimate consumer of the service, namely the worker/ beneficiary, the manufacturer cannot take credit of that part of the.....
April 16, 2013 Case Laws Central Excise

Any clarification issued by the Board is binding to the Central Excise Officers who are duty-bound to observe and follow such circulars. Whether Section 37B is referred.....
April 16, 2013 Case Laws Service Tax

Refund claim rejected as time bar - The original authority and the lower appellate authority being creatures of the statute, prima facie are required to follow the......
April 16, 2013 Case Laws Customs

Any product which is ‘Corrosion Inhibitor' imported under DFIA licence, is eligible for benefit of Notification No.40/2006. - AT
April 16, 2013 Case Laws Indian Laws

Fundamental that for grant of patent the subject must satisfy the twin tests of “invention” and “patentability” - the beta crystalline form of Imatinib Mesylate, fails.....
April 16, 2013 Case Laws Income Tax

Unexplained cash credits - Addition made u/s 68 - Amount belong to earlier years - Since the amount was not credited in the books of accounts during the year, no addition u/s 68 - AT
April 16, 2013 Case Laws Income Tax

Dividend income is to be set off against the speculation loss and only the balance amount is to be considered to be speculation loss to be carried forward to be set off.....
April 16, 2013 Case Laws Income Tax

If there is any shortfall due to any difference of opinion the assessee can be declared to be an assessee in default u/s. 201 but no disallowance u/s 40(a)(ia) is allowed - AT
April 16, 2013 Case Laws Income Tax

Transaction of transfer of tenancy rights - whether the impugned transfer of tenancy rights attracts the provisions of section 50C - held No. - AT
April 16, 2013 Case Laws Income Tax

Since the DTAA is silent about the surcharge and education cess for the purpose of deduction of tax at source, this Tribunal is of the considered opinion that the......
April 16, 2013 Case Laws Income Tax

Receipts in respect of online advertising on Google and Yahoo cannot be brought to tax in India under the provisions of the Income Tax Act, as also under the provisions.....
April 15, 2013 Case Laws Central Excise

Whether “Served From India Scheme“ (SFIS) can be treated as exempted goods for the purposes of Rule 6(3)(b) of Cenvat Credit Rules - Held No - HC
April 15, 2013 Case Laws Central Excise

Strangely, the revenue authority was of the opinion that a person who is not party to a fraud or collusion or wilful mis-statement, may avoid penal consequences but not.....
April 15, 2013 Case Laws Central Excise

Exemption under Notification No. 88/88 - when the recognition granted (by the KVIC)to the petitioner is conditional, in respect of any other manufacturing unit except......
April 15, 2013 Case Laws Customs

Seizure U/s 110 - As the goods in question are not prohibitory items under the provisions of the Act , provisional release of the goods in question, is ordered with conditions - HC
April 15, 2013 Case Laws Income Tax

Tax paid by the employer on the salary/remuneration of the employee - Section 17(2) - such payment was to be excluded from the income of the employees - AT
April 15, 2013 Case Laws Income Tax

Adjustment of tax on the date of seizure - assessee would be entitled to interest u/s.244A from the date of the amount held by the Revenue in their account of seizure. - AT
April 14, 2013 Case Laws Central Excise

Order of CESTAT remanding the matter back - The order smacks of perversity and is violative of principles of natural justice, in that the entire decision is on the......
April 14, 2013 Case Laws Central Excise

Cenvat Credit of duty paid by the Job worker - No merit in the contention of the revenue that the job workers cannot prefer to pay excise duty in spite of having......
April 14, 2013 Case Laws Service Tax

Power to freeze account - demand of service tax - the impugned order freezing the Bank accounts is not sustainable in the eye of law as this has been passed without......
April 14, 2013 Case Laws Customs

Interest on refund excess sale proceeds - The Petitioner has been deprived of a refund of its monies legitimately due to him - Interest allowed at the rate of 9% - HC
April 14, 2013 Case Laws Income Tax

TDS u/s 194-H - commission or discount - stamp papers etc. have been sold at a discounted price - such type of discount is trade discount and it is not commission. - No TDS - HC
April 14, 2013 Case Laws Income Tax

Additions u/s 68 - ITAT is wrong in deleting the addition stating that Revenue Authorities failed to consider the assessee's request for calling for information u/s......
April 14, 2013 Case Laws Income Tax

Disallowance u/s 43B on account of outstanding luxury tax liability - assessee has not realized the amount of luxury tax - no addition or disallowance u/s 43B - HC
April 14, 2013 Case Laws Income Tax

Sale of the lottery tickets - point of sale - revenue recognition - till the date of the draw or just prior to the date of the draw it cannot be ascertained as to......
April 14, 2013 Case Laws VAT and Sales Tax

Cancellation of the registration certificate - suppressed turnover - appeal is pending before the Tribunal - The grounds are not sufficient for cancelling the......
April 14, 2013 Case Laws Companies Law

Company in liquidation - Subletting - The official liquidator is entitled to encash the capital asset and sell the lease hold rights for payment of dues to the......
April 12, 2013 Case Laws Service Tax

Providing ‘Life insurance coverage’ to the employees of the State Government as part of its statutory obligation giving effect to Rule 22A of Part I KSR is not a......
April 12, 2013 Case Laws VAT and Sales Tax

Adjust of tax paid on purchase of paddy with sales tax on sale of rice - In the absence of furnishing of a Form ‘C’, the conclusion would be that the sale is not an......
April 12, 2013 Case Laws Income Tax

Amortisation u/s section 35D - Euro issue expenditure - the expenditure that qualified for consideration under section 35D is restricted by reason of use of the phrase "being" - HC
April 12, 2013 Case Laws Income Tax

Interest on FDRs - The deposit of money in present case was directly linked with the business activity of the company. The same is intricately connected with the......
April 12, 2013 Case Laws Income Tax

Receipt of commission income from tenant - income of commission received is to be assessed as business income and not as income from house property - AT
April 12, 2013 Case Laws Income Tax

The onus is upon the assessee to establish that the money was borrowed for the purpose of business - assessee failed to prove the onus - Claim of Interest disallowed - AT
April 12, 2013 Case Laws Income Tax

Provisions of AS-7 cannot override the provisions of section 145 in so far as the computation of business income under the Income Tax Act for the purpose of determining.....
April 12, 2013 Case Laws Income Tax

Re-opening of assessment u/s 147 - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings even.....
April 12, 2013 Case Laws Customs

The Commissioner of Customs (General), Mumbai, has no jurisdiction to suspend the licence of the appellant, as the same has been issued by the Commissioner of Customs......
April 12, 2013 Case Laws Customs

Interest on refund - Since Section 27A of the Customs Act itself came into force only in May, 1995 and the appellant has claimed the interest w.e.f. 1-12-1995 onwards -.....
April 12, 2013 Case Laws Central Excise

Removal of capital goods as such to another units - non Reversal of Cenvat Credit - there is a revenue-neutral situation, demand set aside. - AT
April 12, 2013 Case Laws Central Excise

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of duty also - AT
April 12, 2013 None Service Tax

CBEC extended the last date of e-filing of Service Tax Return (ST-3) for the period July-September 2012, from 15th April to 30th April, 2013.
April 11, 2013 Case Laws Service Tax

Levy of service tax on interest charged by credit card company for late payment of dues - prima facie in favor of assessee - stay granted - AT
April 11, 2013 Case Laws Service Tax

Refund - export of services - foreign exchange ICICI Bank (their banker) confirms that payment of Canadian company was converted into Indian currency and paid to the......
April 11, 2013 Case Laws Customs

Levy of SAD - 100% EOU - clearance of machine as scrap - SAD is not payable on the capital goods as there was no levy of that duty at the time of its importation. - AT
April 11, 2013 Case Laws Companies Law

Restraining infringement of patent - similarity of pharmaceutical composition of the products cannot be a ground for infringement. - HC
April 11, 2013 Case Laws Companies Law

Invocation of Arbitration clause - non reference to an arbitration clause in the counter affidavit filed by the Delhi Jal Board does not result in waiver of the......

1 ....81 82 83 848586 87 88 89........ 106

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