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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 451 to 500 of 5273 Records

1 ....6 7 8 91011 12 13 14........ 106

November 29, 2013 Case Laws Service Tax

Waiver of penalty u/s 80 - Penalty u/s 78 - Construction of residential complex services - It was only after visit of the departmental officers, appellants got......
November 29, 2013 Case Laws Service Tax

Cross utilisation of credit on inputs and input services by the same manufacturer for payment of duty of central excise and service tax - utilization allowed - AT
November 29, 2013 Case Laws Service Tax

Business Auxiliary Service - Grinding of wheat into wheat products - conversion of ‘wheat’ into ‘wheat products’ like maida, suji etc., amounts to manufacture - stay granted - AT
November 29, 2013 Case Laws Service Tax

Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said......
November 29, 2013 Case Laws Service Tax

Removal of over burden and excavation of ore is undertaken for mining of ores only and activity does not fall under Site Formation and Excavation and Earth moving and......
November 29, 2013 Case Laws Customs

Appellant has imported unshredded heavy melting scrap through ICD, Garh-Harsaru, which is not designated port - penalty and redemption fine reduced - AT
November 29, 2013 Case Laws Customs

Imposition of punishment of suspension for a period of 6 months from 1st June against the CHA firm from operating in all parts of India except Karnataka is harsh - AT
November 29, 2013 Case Laws Customs

Import of consignment of consumer goods and household items from UAE - Mis declaration of goods - appellant is only an employee of the CHA firm - penalty reduced taking.....
November 29, 2013 Case Laws Income Tax

Interest on enhanced compensation - The interest accrued to the assessee has to be spread over on an annual basis right from the date of delivery of possession till the....
November 29, 2013 Case Laws Income Tax

Reopening u/s 147 in the cases processed u/s 143(1) is not permissible if there is no tangible material which came to the possession of Assessing Officer subsequent to......
November 29, 2013 Case Laws Income Tax

Assessee aggrieved - appeal before tribunal - whether a partner can be aggrieved person for an order against the Partnership Firm - Held yes - HC
November 29, 2013 Case Laws Income Tax

Re-assessment u/s 147 - If the assessee wanted to challenge and question that the information received from the DIT as not specific or vague, such plea or contention......
November 29, 2013 Case Laws Income Tax

The presence of son of deceased assessee in assessment proceedings cannot raise an inference that he represented the entire estate with consent of other legal......
November 29, 2013 Case Laws Income Tax

Approval as an educational institution u/s 10(23C) (vi) – The application for exemption for the F.Y. 2012-13 was filed before 30.09.2013 -Technically it should have......
November 29, 2013 Case Laws Income Tax

The children filed returns under Amnesty Scheme, which had been accepted by the Assessing Officer, treating their separate income as such this amount was not liable to......
November 29, 2013 Case Laws Income Tax

Interest on amount in P.D. account – The amount adjusted was lying in P.D. Account of Commissioner of Income Tax (Appeals) - revenue directed to pay the interest on the....
November 29, 2013 Case Laws Income Tax

Whether Withdrawal of refund u/s 244(1A) can be made by rectification u/s 154 – Held yes - HC
November 29, 2013 Case Laws Income Tax

Valuation of stock – discrepancy between stock statements filed in Bank and stock shown in books of accounts - The assessee's income is to be assessed not on the basis......
November 28, 2013 Case Laws Central Excise

Clandestine Removal of goods - liability of successor - even the legal heirs may have been liable but not the successor - A successor would have been liable only for......
November 28, 2013 Case Laws Central Excise

Interest on delayed payment under Rule 3 (5) of the Cenvat Credit Rules, 2004 – If there is delay in payment of this amount, for whatever reason, interest would be......
November 28, 2013 Case Laws Central Excise

Cenvat Credit - Merely because all the individual equipment, machinery or components are assembled together, it will be preposterous to suggest that the capital goods......
November 28, 2013 Case Laws Central Excise

Clandestine removal of Molasses - Unaccounted stock of molasses – Lack of evidences – It cannot be said that there was excess unaccounted stock of molasses in the......
November 28, 2013 Case Laws Central Excise

Correct classification of Nestea Tea premix – Under Heading 2108.99 OR Heading 2101.20 of CETA – the demand was beyond the period of limitation is not sustainable - the....
November 28, 2013 Case Laws Central Excise

Cash refund on accumulated cenvat credit under Rule 5 of the CCR, 2004 - If the EP copies of the shipping bills have been misplaced, the photocopies of the original EP.....
November 28, 2013 Case Laws Central Excise

Cenvat credit - The Rules 6(2) & 6(3) would not apply when some exempted final products emerge as inevitable and unavoidable waste or by-product, as in such a situation,....
November 28, 2013 Case Laws Service Tax

Waiver of pre deposit - Cenvat Credit - Job work - denial of credit in respect of goods cleared under exemption notification no. 8/2005 - prima facie case is against the assessee - AT
November 28, 2013 Case Laws Service Tax

Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - AT
November 28, 2013 Case Laws Service Tax

Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given.....
November 28, 2013 Case Laws Service Tax

General Insurance Business service - CBEC has earlier clarified that the activity is not taxable, later on, after reconsideration, clarified that the activity is taxable....
November 28, 2013 Case Laws Service Tax

Refund of service tax - Merchant Exporter - since name of the respondent has figured in the Shipping Bills; the goods have been exported. There is no dispute in this......
November 28, 2013 Case Laws Customs

Confiscation under Section 115(2) - Mis declaration of goods - Nowhere it can be said that the appellant has to prove beyond doubt that he has not committed an offence -....
November 28, 2013 Case Laws Customs

The Thawer equipment for blood warming is distinct and separate from the present imported goods namely blanket contained blowers for warming of the body of the patient -....
November 28, 2013 Case Laws Customs

Waiver of pre-deposit - Classification of goods - whether the imported goods are goods imported are “Non Alloy Steel“ - two views are possible - stay granted - AT
November 28, 2013 Case Laws Customs

Cross-examination - Jurisdiction of Adjudicating authority - the submission that the First Secretary (Commerce) should be cross-examined before the adjudication process.....
November 28, 2013 Case Laws Customs

Fraudulent claims of Drawback - Revenue successfully corroborated mala fide of Appellants when material facts and evidence relating to their ill design remained in their....
November 28, 2013 Case Laws Income Tax

Supply of software on license – What has been transferred is not copyright or the right to use copyright but a limited right to use the copyrighted material and does not....
November 28, 2013 Case Laws Income Tax

Share application money - additions u/s 68 - Other than the share application forms, no other agreement between the respondent and third companies had been placed on......
November 28, 2013 Case Laws Income Tax

Exemption from long term capital gains (LTCG) u/s 54F - Construction or acquisition of property - earlier structure was demolished and new construction was made on the......
November 28, 2013 Case Laws Income Tax

Management and advisory fees - Business income or income from other sources - AO has not been able to prove that the appellant did not carry out the stated activity of......
November 28, 2013 Case Laws Income Tax

Applicability of section 234A - Late filing of return or non filing of return where tax has been paid earlier - Interest can not be levied u/s 234A - HC
November 28, 2013 Case Laws Income Tax

Transfer of plant and machinery to new industrial unit - Rejection of deduction u/s 80IA - Neither there is suppression of fact or misrepresentation of fact by the......
November 28, 2013 Case Laws Income Tax

Legal representative of deceased – order of appeal was passed only after the death of the deceased assessee in name of deceased assessee which is not correct - HC
November 28, 2013 Case Laws Income Tax

Consultancy charges – The substance of the agreement is for consulting the foreign party for marketing the product of the assessee in South East Asian countries.......
November 28, 2013 Case Laws Income Tax

Deduction, when there is variance between CPWD and State PWD rate – The assessee is entitled for deduction of 15% on account of rate variation between CPWD and State PWD....
November 28, 2013 Case Laws Income Tax

Bogus purchases - Additions u/s 69C - the existence of the vendor party which has sold the goods to the assessee company is doubtful and appeared to have been issued the....
November 28, 2013 Case Laws Income Tax

Addition of Interest accrued but not due – accrual of income - broken periods - The contention that interest accrues for broken periods between two consecutive dates.....
November 27, 2013 Case Laws Service Tax

CENVAT Credit - Classification of service - Whether trading could be treated as an exempted service for the purpose of Cenvat credit - stay granted - AT
November 27, 2013 Case Laws Service Tax

Activity manufacture or not - Demand of service tax - onversion of an article which is incomplete or unfinished but having the essential character of the complete or......
November 27, 2013 Case Laws Customs

Refund claim of 4% of SAD - There is no condition in the Notification that the Bill of Entry number should be mentioned in the sale invoice - AT
November 27, 2013 Case Laws Customs

Confiscation of goods - Export of restricted goods without license - when rule lapses on repeal of that rule without saving a clause, section 6 of the General Clauses......

1 ....6 7 8 91011 12 13 14........ 106

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F: Stock damaged in recent floods

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F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...