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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 4401 to 4450 of 5273 Records

1 ....85 86 87 888990 91 92 93........ 106

March 25, 2013 Case Laws Income Tax

Section 50C would have no application when it was a case of transfer of plot which was stock in trade and the income from such transaction was treated as business income. - AT
March 25, 2013 Case Laws Income Tax

Tonnage Tax Reserve Account - Sec. 115VT - donation and prior period items cannot be added to the book profit for the purpose of determining the transfer of profit to TTRA - AT
March 25, 2013 Case Laws Wealth-tax

Valuation - Wealth Tax - The market value is nothing but a price that may be agreed by a willing seller and a willing purchaser. Market price is not a constant figure. - AT
March 23, 2013 Case Laws Central Excise

Petitioner has challenged the Trade Notice issued by Commissioner - any order or circular cannot nullify the statutory provision. - HC
March 23, 2013 Case Laws Central Excise

Duty paid at the time of clearance of the product, which was not required to be paid on account of non-manufacture activity, amounts to reversal of the entire Cenvat......
March 23, 2013 Case Laws Central Excise

Input service credit availed on CHA services, Port services, GTA services, Courier services and Business Auxiliary Services - in the case of export of goods, the place......
March 23, 2013 Case Laws Service Tax

Appeal against the order of CESTAT directing deposit of 1 crore as pre-deposit - inclusion of reimbursement of expenses - Insofar as the balance Rs. 60 lacs is......
March 23, 2013 Case Laws Service Tax

Letter issued by the Superintendent is not an appealable order issued by a competent authority. - AT
March 23, 2013 Case Laws Service Tax

Condonation of delay in filing an appeal - Commissioner (Appeals) has vested discretionary power to condone delay beyond first 3 months if appeal is within next 3 months. - AT
March 23, 2013 Case Laws Customs

Filling an appeal by department - committee of commissioners - Since the authorisation granted to the lower authorities is without jurisdiction, appeal is not maintainable - AT
March 23, 2013 Case Laws Customs

Interest on the differential duty for the period prior to amendment in 2006 - the amendment cannot be considered to be retrospective in nature; and cannot be made......
March 23, 2013 Case Laws Income Tax

TDS - It would be wholly unreasonable to deduct tax at source on an amount which has not accrued to the Petitioner as income during the financial year in question, the......
March 23, 2013 Case Laws Income Tax

Waiver of Interest for defaults in payment of advance tax u/s 234B rejected - since the entire amount was not spent the question of any allowable expenses being deducted....
March 23, 2013 Case Laws Income Tax

Disallowance of bad debts - AO wrongly placed reliance on Section 72A which pertains to carry forward and set off of the accumulated loss and unabsorbed depreciation......
March 23, 2013 Case Laws Income Tax

Jurisdiction u/s 263 by CIT(A) - AO has failed to take recourse to the provisions of Section 14A - The interference by the C.I.T. was based on facts and not any change......
March 23, 2013 Case Laws Income Tax

Notice issued u/s. 153C - assessment upon a dissolved company is impermissible as there is no provisions in Income Tax Act to make an assessment thereupon - AT
March 23, 2013 Case Laws Income Tax

Registration u/s 12AA - violation of various conditions in S 13(1)(d) cannot be examined at the time of granting registration and can be examined only while giving......
March 23, 2013 Case Laws Income Tax

Depreciation disallowed on medical instruments given on lease due to closure of business - The word 'used' would include actual use or at least keep ready for use -......
March 23, 2013 Case Laws VAT and Sales Tax

Composition scheme was opted under UPTT but no composition scheme was opted under UP Vat Act for the same contract - AO can not demand tax under composition scheme on......
March 22, 2013 Case Laws Central Excise

CENVAT Credit - input services - duty paying documents - The denial of credit on the technical objection, when it is otherwise available, should not be upheld. - AT
March 22, 2013 Case Laws Central Excise

Valuation - captive consumption, though not for production or manufacture of other articles - Valuation to be made under Rule 8 read with Rule 11 of valuation rules - AT
March 22, 2013 Case Laws Customs

To hold that digital photocopier machine was covered by the restriction on imported second hand photocopiers is not correct in as much as the digital multifunctional......
March 22, 2013 Case Laws Customs

Confiscation of the goods – repair works on barges or breaking activity - scrap generated during the repair work was not exigible to customs duty when brought in India. - HC
March 22, 2013 Case Laws Indian Laws

RTI - Gujarat riots - copy of letters sent by the former President of India, Shri K.R. Narayanan, to the then Prime Minister, Shri A.B. Vajpayee - CIC cannot direct the.....
March 22, 2013 Case Laws Income Tax

Addition u/s 69B - there is no evidence other than the report of the DVO and, therefore, the same cannot be relied upon for making an addition - no addition - HC
March 22, 2013 Case Laws Income Tax

Explanation inserted u/s 80IA(4) by FA (No.2) of 2009 - execution of works contract - explanation only supplied clarity where, at best confusion was possible in the......
March 22, 2013 Case Laws Income Tax

MAT - Retrospective amendment to section 115JB by the Finance (No. 2) Act, 2009 - the amendment made is not ultra vires or unconstitutional. - HC
March 22, 2013 Case Laws Income Tax

Transfer of the 74% shares to the Singapore company - transactions were part of a design of 'treaty shopping' as having regard to the DTAA between India and Singapore,.....
March 22, 2013 Case Laws Companies Law

Official Liquidator can only take recourse to the mode of appeal and further appeal under the RDB Act and not approach the Company Court to set aside the auction or......
March 21, 2013 Case Laws Income Tax

Payment of Market Fees - The argument that 'market fee' is also a tax and only nomenclature has been changed is also not liable to be accepted - Section 43B not applicable - HC
March 21, 2013 Case Laws Income Tax

Taxability of shares issued by amalgamated comapny - the amalgamation is not an adventure in the nature of trade and that this transaction is clearly a capital account......
March 20, 2013 Case Laws Income Tax

Charitable/educational trust - at the time of registration u/s 12AA, CIT is not required to look into the activities, where such activities have not or are in the......
March 20, 2013 Case Laws Income Tax

Deduction u/s 80-I - by galvanization iron and steel are not changed and remained iron and steel - Not a manufacturing activity - not entitled for the benefits under Section 80I - HC
March 20, 2013 Case Laws Income Tax

Adjustment of Refund with Tax Demand of a Group company - There is no provision which authorizes Income-tax authorities to set off the refund of a person against the......
March 20, 2013 Case Laws Income Tax

Tonnage Tax Scheme - delay of 4 days - time stipulation in section 115VP(2) is held to be directory and therefore it would be sufficient if it is substantially complied.....
March 20, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - there is only a change of head of income and in the absence of any facts that the claim of the assessee was not bonafide - Tribunal was correct......
March 20, 2013 Case Laws Income Tax

A unit approved by the Director under the Software Technology Parks scheme will be allowed exemption only under Section 10A as a STPI unit and not under 10B as a 100%......
March 20, 2013 Case Laws Income Tax

Software expenses - revenue v/s capital - expenditure incurred are not capital expenditure as due to technological changes and the need to upgrade the software on a......
March 20, 2013 Case Laws Central Excise

Cenvat Credit - When spent wash and press mud had emerged as inevitable wastes during the process of manufacturing of final products viz., sugar and Denatured Ethyl......
March 20, 2013 Case Laws Central Excise

Cenvat Credit - The store ledgers and the store issue slips did not establish the use of structural steel items issued - the questions raised in these appeals are......
March 20, 2013 Case Laws Central Excise

Cenvat credit - Input Services - Rule 2(l) would also cover the services of procuring sale orders through commission agent. - AT
March 20, 2013 Case Laws Central Excise

Rebate claims - Procurement of excisable goods duty free - Petitioner entitled to cash refund only of the portion deposited by it by actual credit and for remaining......
March 20, 2013 Case Laws Central Excise

Cenvat Credit - revenue denied the credit of the balance of 50% credit during the next year since the capital goods were still at the stage of erection and had not......
March 20, 2013 Case Laws Central Excise

Interpretation of Notification No. 29/2004-CE - The Concessional rate of duty can not be denied on the ground that one of the division out of three is engaged in the......
March 20, 2013 Case Laws Customs

Undervaluation - mis-declaration - there is no reference to any evidence on record to create a doubt about transaction value or to believe the certificate given by the.....
March 20, 2013 Case Laws Indian Laws

Exemption from RTI - exemption notifications cannot apply retrospectively. Apart from that the same exemption does not cover allegations of corruption and human right violations. - SC
March 20, 2013 Case Laws Indian Laws

Exemption from RTI - Power of CIC or SIC - Commission while entertaining a complaint under Section 18 of the said Act has no jurisdiction to pass an order providing for....
March 20, 2013 Case Laws VAT and Sales Tax

Cancellation of eligibility certificate - no cancellation certificate can be issued after the expiry of the eligibility certificate is over. - HC
March 19, 2013 Case Laws Central Excise

Eligibility for CENVAT Credit - 'Plastic Crates' - Capital goods or inputs - crates used for transportation of finished goods in to bonded store room, are eligible for......
March 19, 2013 Case Laws Central Excise

Whether gutka manufacturing machines were properly sealed in accordance with the Rules? - If the departmental officials have not followed the rules, the assessee cannot....

1 ....85 86 87 888990 91 92 93........ 106

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N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

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F: RCM on Rent for Exempted Commodity

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H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

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H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

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H: Cash payment exceeding limit during sale deed registration wrongly pen...

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H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure