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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 4451 to 4500 of 5273 Records

1 ....86 87 88 899091 92 93 94........ 106

March 19, 2013 Case Laws Central Excise

Cenvat credit denied - there is no escape from the conclusion that the Helmet Lock is squarely covered under the definition of Input under Section 2(k) of the Cenvat......
March 19, 2013 Case Laws Central Excise

Brass Brazing Granules/pallets would be correctly classifiable under 7403.21 and since they are other than the items specified in the SSI exemption notification, the......
March 19, 2013 Case Laws Central Excise

Jurisdiction to pass an adjudication order - monetary limit - Power of adjudication prescribed by the Board vide a Circular dated 19/02/2008 is only an administrative......
March 19, 2013 Case Laws Indian Laws

Writ petition - mandamus -If the rights are purely of a private character no mandamus can issue. If the management of the college is purely a private body with no public....
March 19, 2013 Case Laws Income Tax

Valuation of the closing stock - method of valuing the slow moving and obsolescent stock at a price below the cost was a recognized method in other countries and can be.....
March 19, 2013 Case Laws Income Tax

Investment allowance - it cannot be said that the petitioner did not employ new plant or machinery for the manufacture or production of caustic soda by using technology....
March 19, 2013 Case Laws Income Tax

Outstanding demand u/s 177(3) - beneficiaries who are named in the trust as recipients of the income of the trust cannot be considered as an association of persons. - If....
March 19, 2013 Case Laws Income Tax

Jurisdiction power u/s 263 by CIT(A) - CIT was not justified in not allowing the unabsorbed depreciation against income from capital gains to the extent of admissibility....
March 19, 2013 Case Laws Wealth-tax

Inclusion in total wealth - initial compensation not to be included - The claim of the assessee for enhancement of the compensation amount if ultimately is accepted by......
March 19, 2013 Case Laws VAT and Sales Tax

Penalty was visited by AO upon the assessee on the mere discrepancy of value of goods in documents accompanying the goods - Tax Board has not committed any illeglaity in....
March 19, 2013 Case Laws Companies Law

A winding up petition cannot be used as a substitute for a civil suit. If the company petition for winding up is filed with oblique motive and only to put pressure on......
March 18, 2013 Case Laws Central Excise

Mandatory penalty u/s 11AC - Tribunal had no discretion to reduce the amount of penalty as specified under section 11 AC. - HC
March 18, 2013 Case Laws Central Excise

Cenvat Credit - Non mainteance of separate accounts - assessee is liable to pay 8% on the price of the exempted final products viz., PD Pumps cleared from factory - HC
March 18, 2013 Case Laws Central Excise

Cenvat Credit - Input - use of cement for treatment of effluent generated during manufacture of zinc, lead and sulphuric acid has to be taken as used in the manufacture.....
March 18, 2013 Case Laws Central Excise

Benefit of Exemption Notification No. 30/2004-C.E. denied - assessee written to the authorities indicating that the amount of credit which was carried forward by them......
March 18, 2013 Case Laws Customs

Drawback claims -there is no provision in Drawback Schedule Notification to make difference between primary or secondary constituent inputs/material to consider drawback....
March 18, 2013 Case Laws Customs

Refund became due on final assessment is to be made without the claim being submitted by the assessee and that the provisions of unjust enrichment are not applicable. - AT
March 18, 2013 Case Laws Income Tax

Interest on delay in releasing the cash seized treating as unexplained cash - the petitioner is entitled to be paid interest @ 12% - HC
March 18, 2013 Case Laws Income Tax

Inclusion of Excise Duty in valuation of closing stock - AO was right in adding the excise duty in the valuation of the closing stock - HC
March 18, 2013 Case Laws Income Tax

Validity of Reopening of assessment - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings......
March 18, 2013 Case Laws Income Tax

TDS - The Principal or the Manager had no authority or occasion to deduct TDS for the alleged income tax dues for the assessment year 1998-99 from the current salary. - HC
March 18, 2013 Case Laws Income Tax

Profit on purchase and sale of gold bonds - Except one transaction of purchase and sale, there is no other transaction during the previous year - held as investment in nature - HC
March 18, 2013 Case Laws VAT and Sales Tax

Seizure orders - The transporter who is not the owner of the seized goods has no right or interest in them therefore, refusal of the authorities to release the said......
March 16, 2013 Case Laws Income Tax

Central Processing of Income Tax Returns - HC issues direction relating to rectification u/s 154 - adjustment of tax due with refund - interest on refund u/s 244A - Non.....
March 16, 2013 Case Laws Central Excise

The delay (6 months) in taking the credit is only due to delay in endorsing the Bills of Entry by Customs authorities and therefore, benefit of MODVAT credit cannot be......
March 16, 2013 Case Laws Central Excise

Service of order - revenue can not take the shelter of provisions of Section 37C of the Central Excise Act as these provisions are only for the Department - AT
March 16, 2013 Case Laws Central Excise

Demand of differential duty - Revenue adjusted rebate (refund) from Unit II towards interest due from Unit I - the rebate cannot be adjusted towards the interest due of.....
March 16, 2013 Case Laws Central Excise

Refund - Unjust enrichment - the contention that once credit note is issued, the manufacturer should be deemed to have absorbed the duty burden is to be rejected. - AT
March 16, 2013 Case Laws Service Tax

Commercial and Industrial Construction Services - The appellants are liable to pay service tax under Works' Contract services with effect from 1.6.2007 - Demand......
March 16, 2013 Case Laws Customs

Non-discharge of duty liability on the inputs consumed for manufacturing of LPG - No removal of inputs as such - no duty requires to be paid if inputs are consumed that....
March 16, 2013 Case Laws Income Tax

Disallowance u/s. 36(1)(viia) - advances from their Rural Branches - deduction u/s 36(1)(viia) is to be allowed only on the amount of provision made for bad and doubtful....
March 16, 2013 Case Laws Income Tax

Minimum Alternate Tax (MAT) - Sec.115JB cannot be applied to the banking company. - AT
March 16, 2013 Case Laws VAT and Sales Tax

Kerosen v/s White Kerosene - Vat Rate 4% v/s 25% - no illegality in imposing tax on white kerosene meant for industrial purpose at 25% to curb the misuse of kerosene meant for PDS - HC
March 16, 2013 Case Laws VAT and Sales Tax

Validity of tax invoice - sale of trade mark - It is not one of the goods for which composition money is to be paid and in fact, the petitioner had realized tax @ 4% and....
March 16, 2013 Case Laws Companies Law

Professional and other misconduct - submission of forged and fabricated income-tax returns - though membership was cancelled but represented as a member of ICAI -......
March 15, 2013 Case Laws Central Excise

Duty demand on circuit breakers with control panels - once reclassification Notification is issued, the Revenue cannot invoke Section 11A of the Act to make demand for.....
March 15, 2013 Case Laws Central Excise

Issue was not raised before Commissioner (Appeal) or CESTAT - the appeal shall be heard only on the question so formulated, this court is of the view that the applicant.....
March 15, 2013 Case Laws Service Tax

Delay in filling appeal - the petitioner having lost to the appellate remedy on account of his own latches cannot seek to challenge an order in a proceedings under......
March 15, 2013 Case Laws Service Tax

Benefit of abatement of 67% denied - while reducing the amount of pre-deposit to Rs.19,50,000/-, which is approximately 50% of the total amount due, and therefore, such.....
March 15, 2013 Case Laws Service Tax

Stay - Law is well settled that the capacity of a party to pay the pre-deposit amount had to be noticed and the financial burden and undue hardship for the party to......
March 15, 2013 Case Laws Customs

Project Import - Once the imported equipment was installed the benefit could not be denied for the failure to fulfil the conditions prescribed under Regulation 7 of PIR - AT
March 15, 2013 Case Laws Income Tax

Penalty under Section 271(1)(c) - Since the Tribunal deleted the addition and ordered expunging the initiation of penalty proceedings under Section 271(1C) no reason to.....
March 15, 2013 Case Laws Income Tax

Rectification u/s 154 - the levy of additional tax is only a consequential event to the prima facie adjustment, which was carried out through the order passed u/s 154 -....
March 15, 2013 Case Laws Income Tax

Annual maintenance contracts (AMC) - TDS u/s 194C or u/s 194J - services of technical persons utilized - it may be technical services for contractor but not for the......
March 15, 2013 Case Laws VAT and Sales Tax

Revision of Assessment order - It cannot be claimed that the period of limitation would not apply in respect of cases where an order had been passed remitting the matter....
March 15, 2013 Case Laws Companies Law

Winding up - It is well settled that the proceedings of winding up is not a recovery proceeding. Once it is demonstrated that the debt is subject to a bona fide dispute,....
March 14, 2013 Case Laws Central Excise

Valuation - there is no question for inclusion of freight charge in the assessable value even if the appellant have received the more amount towards the freight than the....
March 14, 2013 Case Laws Central Excise

Screening of Iron Ore - Manufacture - if no manufacturing activity has taken place, mere mention of the goods in the tariff will not make the said goods as excisable goods - AT
March 14, 2013 Case Laws Central Excise

Cenvat credit availed on the basis of photocopies or duplicate copies of the invoices of input service provider - proportionate credit availed at various locations -......
March 14, 2013 Case Laws Central Excise

Fraudulent rebate of Central Excise duty demanded - recovery of duty cannot be held jointly and individual duty liability is to be segregated separately against each individual. - AT

1 ....86 87 88 899091 92 93 94........ 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

F: Stock damaged in recent floods

F: ITC on Inward supplies availed in the next Financial Year

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

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N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

H: Personal hearing mandatory before heavy penalty order; natural justice...

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

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

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...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

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

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

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