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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 4301 to 4350 of 5273 Records

1 ....83 84 85 868788 89 90 91........ 106

April 5, 2013 Case Laws Income Tax

Cash loan / advances - the amounts were received in cash because of urgency of business needs. - amount received from brother - question of reasonableness established - no penalty - HC
April 4, 2013 Case Laws Central Excise

Production of aerated and mineral water - irrespective of the fact that the petitioners have not claimed remission of excise duty either under Rule 21, they are entitle.....
April 4, 2013 Case Laws Central Excise

MRP based Valuation – Merely because assessee had cleared detergent bar of 300 gms. at the rate equivalent to the detergent cake of 250 gms., it cannot be said that......
April 4, 2013 Case Laws Central Excise

Classification - essential character - manufacture of All Out Refill Bottles containing insecticides - the right classification for the combipack would be Chapter heading 3808.10 - AT
April 4, 2013 Case Laws Customs

Reason for initiating search proceedings - the authority which had issued warrant which was ultimately executed had not applied its mind to form “reasonable belief” -......
April 4, 2013 Case Laws Customs

Revenue is assessing the re-imported rejected and defective goods in terms of the Valuation Rules meant for first time import of the goods but the present goods are......
April 4, 2013 Case Laws Income Tax

The shares were sold first with the intention to purchase the same when its prices fell down but since the price of shares increased, the assessee had to purchase the......
April 4, 2013 Case Laws Income Tax

Unexplained cash credit u/s. 68 - Only by establishing the existence of the individuals purported to be the depositors and creating documentary evidence for extending......
April 4, 2013 Case Laws Income Tax

A.O. and the CIT(A) put their legs to the shoes of the assessee and determined the rate of interest paid and charged reasonably in accordance with their view which is......
April 4, 2013 Case Laws Income Tax

Power u/s 254(2) cannot be exercised unless and until grave error on facts/law from the record is pointed out which is apparent on its face causing apparent injustice to....
April 4, 2013 Case Laws VAT and Sales Tax

The petitioner is willing to pay the tax, the authorities are bound to release the same as the provision of law provides for release of goods on payment of tax - HC
April 4, 2013 Case Laws Companies Law

Where a contract falls for interpretation, the Arbitrator is the final judge to interpret the contract and findings of fact arrived at by an Arbitrator cannot be questioned - HC
April 3, 2013 Case Laws Central Excise

Transfer of credit - even when there was no stock of input ‘as such’ or ‘in progress’ having put to use, the transfer under the provisions of Rule 10 of Cenvat Credit......
April 3, 2013 Case Laws Service Tax

Penalty - ignorance of law - misguidance by the Consultant - ignorance of law is enough to set-aside penalty under Section 76, 77 and 78 of the Finance Act, 1994 - AT
April 3, 2013 Case Laws Service Tax

Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT
April 3, 2013 Case Laws Income Tax

Cash credit - addition u/s 68 - It is a settled law that the assessee can only be asked to prove source of credits in its books of accounts and not the source of the......
April 3, 2013 Case Laws Income Tax

Addition u/s 41(1) - The assessee has not obtained any benefit out of such liability which is not ceased to be a liability and the assessee has not written back such......
April 3, 2013 Case Laws Income Tax

Sharing of expenses - claim of expenditure on the basis of debit note - one cannot imagine that there will be not expenditure of machinery maintenance - claim allowed - AT
April 3, 2013 Case Laws VAT and Sales Tax

Recovery of tax arrears of seller from the purchaser or property - As long as the transaction, between the original assessee and the petitioner company, is not shown to.....
April 2, 2013 Case Laws Customs

Refund Claims of SAD levied u/s 3(5) Customs Tariff Act, 1975) - Notification No. 102/2007-CUS - Sale after processing - HR/CR coils - refund to be allowed if sold after....
April 2, 2013 Case Laws Central Excise

Central Excise – Captive Consumption - Enhancement of Duty - Valuation - CAS 4 - interest cost is not liability of included. - AT
April 2, 2013 Case Laws Central Excise

Classification - Differential duty - manufacture of Centrifugal Pumps - Power driven pump - classificable under Chapter 84.13 - benefit of notification No. 10/2006-C.E. allowed - AT
April 2, 2013 Case Laws Service Tax

Penalty - appellant immediately reversed the Cenvat credit to satisfy the point arise in audit. - The appellant may not be denied the benefit of Section 80 - penalty waived - AT
April 2, 2013 Case Laws Service Tax

Classification - C&F Agent - mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as......
April 2, 2013 Case Laws Service Tax

Cenvat Credit - Input Service - Rule 2(l) - The words 'directly or indirectly' and 'in or in relation to' are words of width and amplitude. - The subordinate legislation....
April 2, 2013 Case Laws Customs

Applicant sold the goods on high-sea sale basis - When the Bill of Entry has not been filed in the name of the applicant, therefore, they are not liable to pay duty - AT
April 2, 2013 Case Laws Customs

Undervaluation - Import of “Whey Protein” - appellant deposited the entire amount prior to issue of demand - The Applicant and co-applicant are granted immunities from......
April 2, 2013 Case Laws Income Tax

Deficit in the yield at 9.1% to 9.5% - AO could not have made additions on the basis of estimates without rejecting book results or without finding out any fault with......
April 2, 2013 Case Laws Income Tax

Computation of capital gain Sale of land - Valuation - AO has blindly placed reliance on the comparable cases collected from the Sub Registrar, without factoring in the.....
April 2, 2013 Case Laws Income Tax

If the addition made based on the principle of accretions of wealth then unless there is a fresh accretion of wealth, during the assessment year 1987-88 the same amount.....
April 2, 2013 Case Laws Income Tax

GP addition - Comparative figures were on record to substantiate the hike in the expenses. - the assessee was able to substantially explain the fall in GP rate in......
April 2, 2013 Case Laws Income Tax

Interest free finance to subsidiary company - The expenditure may not have been incurred under any legal obligation, but yet it is allowable as business expenditure if......
April 2, 2013 Case Laws Income Tax

Depreciation - when the depreciation is allowed on the block of assets, Revenue cannot segregate a particular asset therefrom on the ground that it was not put to use - AT
April 2, 2013 Case Laws Income Tax

Disallowance of Interest u/s 36(1)(iii) - interest free loan to related parties - the amount appearing as security deposit is not in the nature of any amount advanced as....
April 2, 2013 Case Laws Wealth-tax

Deduction under 2(m) of the Wealth Tax Act - the debt incurred directly for releasing the mortgage over the property can safely be treated as debt incurred in relation......
April 2, 2013 Case Laws VAT and Sales Tax

KVAT Act - Refund of the excess input tax paid - even though purchase value is calculated including the elements specified in Section 2(n) of the Entry Tax Act, the......
April 2, 2013 Case Laws Companies Law

Winding up petition – Inability to pay debt - One of the tests to determine whether the dispute is genuine, and real and is raised bona fide and whether the refusal......
April 1, 2013 Case Laws Central Excise

MRP based duty or Duty based on Tariff Rate - ordinary Portland cement - export to Nepal - the duty shall be determined as in the case of goods cleared in other than packaged form - AT
April 1, 2013 Case Laws Service Tax

Confirmation of demand beyond the scope of SCN - Though demand was not sustainable, the same was not contested - Therefore while confirming the appropriation of service....
April 1, 2013 Case Laws Central Excise

Pan Masala and Gutka - even if an installed packing machine was not working during a month, the same shall be deemed to be operating packing machines during the whole month - AT
April 1, 2013 Case Laws Service Tax

SCN - the authority failed to keep an open mind and has shown his closed mind to the petitioner and it is a clear case where the “principle of natural justice must not......
April 1, 2013 Case Laws Customs

Smuggling goods – Gold - Smuggled goods” are not “imported goods” - the provisions of Section 28 (demand of duty) are not attracted in the case of smuggled goods. - AT
April 1, 2013 Case Laws Income Tax

Charging of interest u/s 234A - AO should be specific and clear and the assessee must be made to know that the AO has applied his mind and has ordered charging of interest. - HC
April 1, 2013 Case Laws Income Tax

Expenditure on know-how – Deduction of revenue expenditure was available u/s 37 and such deduction cannot be curtailed or limited by applying section 35AB. - HC
April 1, 2013 Case Laws Income Tax

Disallowing the claim derivative loss as speculation loss - once the approval is granted in the relevant previous year the approval has to be taken as effective from the....
April 1, 2013 Case Laws VAT and Sales Tax

Classification - dermicool powder which is described as a prickly heat powder is also commonly understood to be of use in treating prickly problem and not as an ordinary....
April 1, 2013 Case Laws Companies Law

Infringement of trademark - defendant's trademark FREEDOM is deceptively similar to that of the plaintiff's trademark FREEMANS - HC
March 30, 2013 Case Laws Central Excise

Valuation - Captive Consumption - mere allegation of non-cooperation from the assessee would not justify arbitrarily fixation of the cost of manufacture - AT
March 30, 2013 Case Laws Central Excise

The mere contingency that at some earlier point of time, the acceptance of the proof of export had been issued by the concerned excise authorities, would not entitle it.....
March 30, 2013 Case Laws Central Excise

CENVAT credit - Notwithstanding excisability of the input, the supplier of the input paid duty thereon and issued a valid invoice to the respondent. - credit allowed. - AT

1 ....83 84 85 868788 89 90 91........ 106

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