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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 4501 to 4550 of 5273 Records

1 ....87 88 89 909192 93 94 95........ 106

March 14, 2013 Case Laws Service Tax

Refund of service tax - notification no. 41/2007 - period of limitation - On the basis of an error in the clarification issued, no benefit can be claimed by the appellant. - AT
March 14, 2013 Case Laws Service Tax

Rent-a-cab service versus hire charges - The activity, prima facie, amounts to operation of rent-a-cab scheme by the appellant for the benefit of service recipient. - AT
March 14, 2013 Case Laws Service Tax

Service tax on lease of aircraft - Operating Lease Agreement - transfer or right to use the aircraft - deemed sale - prima facie case in favour of assessee - AT
March 14, 2013 Case Laws Customs

Ex-parte order rejecting the repetitive adjournments - The petitioners had no right to seek unlimited adjournments nor seek adjournment without any basis. - HC
March 14, 2013 Case Laws Income Tax

The insertion of words “or assessable“ by amending Section 50C with effect from 01.10.2009 is neither a clarification nor an explanation to the already existing......
March 14, 2013 Case Laws Income Tax

Additions to turnover & profit computed in reassessment - AO has no jurisdiction to go beyond the value of the closing stock declared by the assessee and accepted by the....
March 14, 2013 Case Laws Income Tax

Excess provision claim under the heads consultancy charges - During the negotiations with the parties the provision was made on the basis of original claim made by the......
March 14, 2013 Case Laws Income Tax

Registration u/s 12AA - Period of six months is not mandatory - The order of ITAT in holding that registration was deemed to have been granted on not passing order in......
March 14, 2013 Case Laws Income Tax

Difference in sale consideration in books of buyer and seller - it would be an anomaly if in the case of purchaser the sale consideration of Rs.6,48,000/- is accepted......
March 14, 2013 Case Laws Income Tax

Accrued interest on non-performing assets(NPA) - merely because for accounting purpose, the assessee was to follow RBI guidelines it would not mean that the assessee was....
March 14, 2013 Case Laws Income Tax

Penalty u/s 271D - Loan and advances to partners - no separate identity for the partnership firm and that the partner is entitled to use the funds of the firm - No......
March 14, 2013 Case Laws Income Tax

Penalty being 300% by invoking Section 271(1)(c) - return was revised before completion of assessment - Revenue is not justified in imposing penalty under Section 271(1)(c) - HC
March 14, 2013 Case Laws Companies Law

Honouring of Cheque even after stop payment request submitted to bank - a person to whom money has been paid, or anything delivered, by mistake or under coercion, must......
March 13, 2013 Case Laws Central Excise

Ordinarily produces v/s incidentally produces - differential duty - the duty paid in respect of alloy steel castings under the Compounded Levy Scheme was in accordance.....
March 13, 2013 Case Laws Central Excise

Remission of Central Excise duty on storage loss of molasses - losses up to 2% - there is no evidence indicating clearance of molasses, remission of duty is required to....
March 13, 2013 Case Laws Central Excise

Search - The order for conducting the search cannot be voided on the ground that the empowered officer has not personally recorded the reasons. - There cannot be general....
March 13, 2013 Case Laws Service Tax

Waiver of penalty u/s 80 - repair and overhaul of aircrafts of India Air Force, Army, Coast Guard and navy under the Ministry of Defence, Govt. of India - penalty waived - AT
March 13, 2013 Case Laws Service Tax

Service Tax - valuation - reimbursable expenditure - payment of statutory fees on behalf of their clients and the same is recovered separately as shown in the invoices -....
March 13, 2013 Case Laws Service Tax

Commercial or Industrial Construction Services/Works Contracts Services - appellants have constructed a Boys and Girls Hostel - not commercial in nature - not liable to....
March 13, 2013 Case Laws Customs

Duty drawback - recovery of erroneously sanctioned claim under Rule 16 of Drawback Rules where no time limit is prescribed - recovery proceedings are valid - CGOVT
March 13, 2013 Case Laws Customs

Classification - special boiling spirits cannot be considered as part of the main heading motor spirit but they have to be grouped under light oils and preparations......
March 13, 2013 Case Laws Income Tax

Renewal of exemption Section 80 (G) denied - non furnishing of the documents - non furnishing of the documents - despite 5 adjournments, because of the lapse on the......
March 13, 2013 Case Laws Income Tax

Personal expenses - whether can be taxed in the hands of assessee u/s 2 (24)(iv) as the amount was routed through the franchisee, which was the HUF of the assessee -......
March 13, 2013 Case Laws Income Tax

Reopening of assessment - disallowance u/s 36 & 37 - at present, only proceeding has been initiated. Prima facie,it cannot be said that the notice is without jurisdiction. - HC
March 13, 2013 Case Laws Income Tax

Depreciation on building and interest paid to the bank - AO has brought nothing on record to show that the appellant has not incurred expenditure on labour payment and......
March 13, 2013 Case Laws VAT and Sales Tax

Information of rate of tax on “Kattal Gitti“ - upto 90 MM of stone, whatever name may be called, is gitti and attract the tax @ 4%. Only more than 90 MM pieces will not....
March 12, 2013 Case Laws Central Excise

As appeal against the order of Commissioner (Appeals) is pending before the Tribunal, the adjudicating authority dared to pass the impugned order. - This shows that the.....
March 12, 2013 Case Laws Central Excise

Corrugation gum made - shelf-life 3 to 4 days - Marketability - burden of proving that a particular product produced by a manufacturer is marketable is on the Department....
March 12, 2013 Case Laws Central Excise

For claiming the refund of excess duty paid, the assessee has to prove that the incidence of duty whose refund has been claimed has been borne by him and had not been......
March 12, 2013 Case Laws Central Excise

By not supplying of relied upon documents amounts to violation of principle of natural justice and accordingly, we hold that in this case there is a violation of......
March 12, 2013 Case Laws Service Tax

Consulting Engineer - Designs and drawings which were imported and assessed as ‘goods’, cannot be subjected to Service tax - AT
March 12, 2013 Case Laws Service Tax

Cenvat Credit - input services - appellant is availing the services of the sub-contractor for providing an output service on which he is discharging the -Service tax......
March 12, 2013 Case Laws Service Tax

Construction of complex on own land and sale of flats thereafter - explanation added on 1.7.2010 - such explanation is prospective in nature - AT
March 12, 2013 Case Laws Service Tax

Penalty - Payment of service tax before issuance of show cause notice - section 73(3) - show cause notice is not required to be issued. - penalty waived - AT
March 12, 2013 Case Laws Customs

DEPB - confiscation - release of goods - the prolonged detention of the goods in question can only be held to be arbitrary and illegal - HC
March 12, 2013 Case Laws Customs

Unjust enrichment - As the appellants have obtained a certificate from CA confirming that the duty liability of SAD has not been passed on to the buyers by the......
March 12, 2013 Case Laws Income Tax

Penalty under Section 271D - Period u/s 275(i)(c) - the period of limitation for the purpose of such penalty proceedings was not to be reckoned form the issue of first......
March 12, 2013 Case Laws Income Tax

Disallowance u/s 40A(3) - Cash payment - Section 40A(3) is not applicable when the net profit rate was applied by the AO and once a net profit rate is applied the......
March 12, 2013 Case Laws Income Tax

Addition u/s 40A (3) - cash payment in excess of Rs. 20,000 - assessee was only an agent of RCIL and therefore question of any disallowance in the hands of the assessee....
March 12, 2013 Case Laws Income Tax

Computation of income - under the head business income OR capital gains - entries in the books or classification of a particular item in the annual accounts does not......
March 12, 2013 Case Laws Income Tax

Deduction u/s 80HHC - DEPB Credit - Tribunal committed an error in coming to the conclusion that on transfer of DEPB credit by an assessee only the amount in excess of.....
March 12, 2013 Case Laws VAT and Sales Tax

Application for interim relief - Stay granted to the extent of 55% of tax liability - Court must apply its mind as to whether the appellant has a strong prima facie......
March 12, 2013 Case Laws VAT and Sales Tax

Spot inspection -cheque forcibly demanded from assessee - It is not proper for the revenue to demand the payment of tax, by the petitioner without issuing a prior notice....
March 11, 2013 Case Laws Central Excise

Cenvat Credit - it is impossible to maintain separate account and inventory of the inputs used in the manufacture of finished products and exempted product (waste) - the....
March 11, 2013 Case Laws Service Tax

Condonation of Delay - Delay of 1677 days - no reasonable explanation has been given - Civil Appeal dismissed. - SC
March 11, 2013 Case Laws Service Tax

Refund claim on Cenvat credit of service tax denied - as per revenue input services have been received by the appellants after the period of export of services - refund allowed - AT
March 11, 2013 Case Laws Customs

Seizure and Confiscation of cigarettes depart from Imphal to Kolkata via Agartala on the reasonable belief that the goods were of foreign origin - Pre deposit ordered......
March 11, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - commodity futures trading and broking - client code modifications - unauthorised modification in the code - is is not a case where conscious and....
March 11, 2013 Case Laws Income Tax

Genuineness of Commission paid to Directors - the payment commission by assessee company is wholly and exclusively for business purposes and same is allowable - AT
March 11, 2013 Case Laws Income Tax

Expenditure on protection of copyright - there is no requirement for any further written agreement between the owner of the trademark and the assessee for sharing of......

1 ....87 88 89 909192 93 94 95........ 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...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

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