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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 4251 to 4300 of 5273 Records

1 ....82 83 84 858687 88 89 90........ 106

April 11, 2013 Case Laws Income Tax

Exemption under section10A - computation of five consecutive years - amendment to section 10A(3) - the amendment is not retrospective in nature - Decided in favor of revenue. - HC
April 11, 2013 Case Laws Income Tax

Order of settlement commission - immunity from prosecution - the Settlement Commission will have to examine the application by lifting the corporate veil to see as to......
April 11, 2013 Case Laws Central Excise

Manufacturing of exempted as well as dutiable goods - Cenvat Credit - No separate accounts - demand equal to 10% of exempted goods confirmed, though the amount of credit....
April 11, 2013 Case Laws Central Excise

Valuation - inclusion of cost of software in the value hardware - equipments have been cleared from the factory without the software being loaded in the equipments - no addition - AT
April 11, 2013 Case Laws Central Excise

Manufacture - Marketability - Sale of the paper waste and plastic waste and scraps - merely because no classification list was filed, that by itself was no ground for......
April 10, 2013 Case Laws Central Excise

Unconditional stay - Whether on expiry of six months from the date of stay order, the Appellant is required to file an application for extension of stay? AT
April 10, 2013 Case Laws Service Tax

Liability of pay service tax rending - adjustment of service tax deposited by the tenant with the service tax demanded from the landlord - adjustment allowed subject to.....
April 10, 2013 Case Laws Service Tax

Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT
April 10, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - When the addition was set aside, there was no question of imposition of penalty - HC
April 10, 2013 Case Laws Income Tax

Higher rate of depreciation - assessee has proved that it has used the security vans for transportation of cash valuables etc. - claim depreciation @40% on security vans allowed - AT
April 10, 2013 Case Laws Income Tax

Exemption of Long Term Capital Gains u/s. 54F - two adjacent flats were purchased and later on same were converted into one single residential unit. - Exemption allowed - AT
April 10, 2013 Case Laws VAT and Sales Tax

Input tax credit denied - credit can not be denied on a plea that the selling dealer has not paid the tax. - HC
April 10, 2013 Case Laws Companies Law

Rectification of name of company - mere resemblance of name does not follow as a matter of course that it should be directed by the Central Government to change it's name. - HC
April 9, 2013 Case Laws Service Tax

Pendency of the appeal and the application for interim stay on account of non re-constitution of the Bench - appeal preferred by the petitioner is pen - HC
April 9, 2013 Case Laws Service Tax

Refund of service tax - Notification No. 17/2009-ST - technical testing and analysis services - here is no need to insist on the type of co-relation being insisted upon....
April 9, 2013 Case Laws Central Excise

Deemed Cenvat Credit after withdrawal of Notifiation - a right, which is acquired as a result of a statutory provision, cannot be taken away retrospectively unless the......
April 9, 2013 Case Laws Central Excise

Refund claim - Area based exemption - Notification No. 56/2002-C.E. is not applicable to education cess levied under Section 91 read with Section 93 of Finance Act, 2004. - AT
April 9, 2013 Case Laws Central Excise

Refund claim - unjust enrichment - Once evidence is produced by the respondent that they have borne the incidence of duty whose refund is claimed by them, the burden......
April 9, 2013 Case Laws Central Excise

Waiver of pre-deposit - Cenvat Credit - Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any inputs-chemicals etc. having been used at that.....
April 9, 2013 Case Laws Customs

Waiver of pre-deposits - Prima facie the mis-declaration, if any, made by the applicants are not resulting in any short levy of duty or contravention of import policy. -....
April 9, 2013 Case Laws Income Tax

Set off of speculative losses u/s 73 - reassessment - the petitioner is entitled to set off the losses from sale and purchase of the share in the profits of the business....
April 9, 2013 Case Laws Income Tax

Re-opening of assessment u/s 147 of the Act on the basis of D.V.O.'s report - the opinion of the DVO per se is not an information for the purposes of reopening assessment - HC
April 9, 2013 Case Laws Income Tax

Assessment of firm - In case of re-constitution of the firm, the assessment has to be made in respect of entire previous year, irrespective of the fact that the firm was....
April 8, 2013 Case Laws Income Tax

Provision for warranty - an assessee had a present obligation as a result of past events resulting in an outflow of resources and a reliable estimate could be made of......
April 8, 2013 Case Laws Income Tax

The assessee can claim the debts in the regular assessment when these debts are being written off. But in the block assessment the assessee is not entitled to claim the deduction. - AT
April 8, 2013 Case Laws Service Tax

Credit of service tax for the period prior to the date of registration allowed - AT
April 8, 2013 Case Laws Service Tax

Penalty - Waiver u/s 80 - GTA Service - whatever the service tax is paid by the appellant is available as credit. - Penalty waived. - AT
April 8, 2013 Case Laws Central Excise

It cannot be said that a new product has been manufactured as by cutting or drilling holes, GI pipes remain GI pipes and by bending the pipe the product remains the same....
April 8, 2013 Case Laws Central Excise

Dross arising during the process of galvanization - Zinc Dross cleared by the appellant is not excisable product and hence not liable to duty - AT
April 8, 2013 Case Laws Central Excise

Demanding duty from the firm and penalties were imposed on the firm & partner both - The appeal filed by the firm cannot be considered as joint appeal - AT
April 8, 2013 Case Laws Central Excise

While formulating export promotion scheme, the intention of the Government cannot to be deny the benefit of scheme, but at the same time intention cannot be to allow......
April 6, 2013 Case Laws Central Excise

Refund - unjust enrichment - Cost Accountant’s certificates do not specify any records or books of account which were claimed to have been verified at his end. - claim......
April 6, 2013 Case Laws Central Excise

Valuation – inclusion of value of the diesel which was purchased for testing, the DG sets manufactured and supplied by the assessee - prima facie not includible - stay granted - AT
April 6, 2013 Case Laws Service Tax

Valuation - pure agent - reimbursement of expenditure - prima-facie not in agreement with the contention of the Revenue that the sovereign authority in other countries......
April 6, 2013 Case Laws Service Tax

Scope of input services - Rule 2(l) - whether the 'input services' for the 'output service“ of 'Commercial or Industrial, 'Construction Services' can be accepted as......
April 6, 2013 Case Laws Customs

Valuation custom - Once the goods are held to be old and used, their value cannot be enhanced by treating the goods as other than old and used goods. - AT
April 6, 2013 Case Laws Income Tax

Review petition - Reassessment u/s 147 - Scope of the proviso to the Section 14A - The proviso is not procedural but guarantees vested rights of parties against......
April 6, 2013 Case Laws Income Tax

Notice U/s 148 & 142(1) - Non issuance of notice u/s 143(2) - So long as the ingredients of section 147 are fulfilled, the Assessing Officer is free to initiate proceeding - HC
April 6, 2013 Case Laws Income Tax

Arrears of rent - Escaped Assessement U/s 147 & 148 - Since it relates to the period prior to insertion of Section 25B the said income can be brought under Sections 147 and 148. - HC
April 6, 2013 Case Laws Wealth-tax

Valuation - Wealth Tax Rules, 1957 - Rule 1BB is essentially a rule of evidence as to the choice of one of the well-accepted methods of valuation in respect of certain......
April 6, 2013 Case Laws VAT and Sales Tax

Valuation - sale price of the soft drinks - Merely because the soft drinks and bottles cannot be separated till they reach the end-customer, in the absence of sale of......
April 5, 2013 Case Laws Central Excise

If the assessee has collected excess excise duty, then it is bound to deposit such excess amount in view of the provisions of Section 11D of the Central Excise Act - HC
April 5, 2013 Case Laws Central Excise

Vacation of stay order after 180 days - after 180 days the Revenue has a right to bring to the notice of the Tribunal the conduct of the assessee in delay or avoiding......
April 5, 2013 Case Laws Service Tax

Export of services - Refund claim under Rule 5 of the CENVAT Credit Rules, 2004 read with the Notification No. 05/2006-CE(NT) - various issues - decided partly in favor....
April 5, 2013 Case Laws Service Tax

Cenvat credit denied on the basis of invoices issued by the Input Service Distributors (ISD) - Cenvat credit of services used at Mumbai Offshore - Credit allowed - HC
April 5, 2013 Case Laws Income Tax

Insurance claim - There was neither any insurance claim received nor was any claim for damage debited to the profit and loss account and the claim having been settled in....
April 5, 2013 Case Laws Income Tax

Deduction U/s 10B - export turnover - payment made to the canvassing agent is not for any professional or technical service, no deduction is called for in terms of......
April 5, 2013 Case Laws Income Tax

Business perquisite - the perquisites of business are taxable under clause (iv) of Section 28 of the Act, which contemplates that the value of any benefit or perquisite - HC
April 5, 2013 Case Laws Income Tax

Escaped assessment U/s 147 - retrospective amendment not sufficient for reopening an assessment beyond a period of four years unless there was a failure on the part of......
April 5, 2013 Case Laws Income Tax

TDS - payment was made without deducting TDS u/s 194 - Later on TDS amount debited to running account of payee - amount of TDS deposited before filing of return u/s 139.....

1 ....82 83 84 858687 88 89 90........ 106

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