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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 4551 to 4600 of 5273 Records

1 ....88 89 90 919293 94 95 96........ 106

March 11, 2013 Case Laws Income Tax

Taxability of Interest Income - inter-corporate deposits - PGBP or income from other sources -the income received by the assessee was assessed as income from other sources. - AT
March 11, 2013 Case Laws Income Tax

Reassessment - AO after applying his mind made part disallowance out of transportation expenses - now the AO cannot say that he has not formed an opinion. - AT
March 11, 2013 Case Laws Income Tax

Security Assessment - Decision of apex court in CIT v. Shelly Products & others [2003 (5) TMI 4 - SUPREME COURT] distinguished wherein it was held that, assessee's......
March 11, 2013 Case Laws VAT and Sales Tax

Whether the petitioner bona fide purchaser of the property and that she was not aware of any of the proceedings or arrears of tax payable by the dealer? - it can be......
March 9, 2013 Case Laws Central Excise

Notification no. 10/2006-CE dated 01.03.2006 benefit denied - power driven pump - prima facie the applicants have made out a strong case for waiver of pre-deposit - AT
March 9, 2013 Case Laws Central Excise

Cenvat credit availed on the basis of annexures only and not the invoices - The possibility of misuse of the same by any other person cannot be made a ground for denial....
March 9, 2013 Case Laws Central Excise

CENVAT Credit - there is no requirement in the rules that the invoice number should be printed on the invoice - The only requirement is that invoice should be serially......
March 9, 2013 Case Laws Service Tax

Refund of Cenvat Credit - Ratio of value of services realized for output services rendered in areas inside SEZ and outside SEZ is easily determinable - refund may be granted - AT
March 9, 2013 Case Laws Customs

Refund claim - Reassessment was required to be done by the proper officer and is admittedly not in the hands of assessee. - Revenue cannot be allowed to have the benefit....
March 9, 2013 Case Laws Customs

Imports from China - Confiscation orders and penalty - The term “Cosmetic” defined by Section 3(aaa) of the Drugs and Cosmetics Act, 1940 is altogether different goods......
March 9, 2013 Case Laws Income Tax

Block assessment - notice u/s 158BC - Tribunal cancelled the assessments as invalid and void-ab-initio? - Search u/s 132 is a pre- requisite for invoking the provisions.....
March 9, 2013 Case Laws Income Tax

Unexplained share capital - transactions were made through banking channel and existence of persons in whose names shares had been issued was shown - burden shifted on......
March 9, 2013 Case Laws Income Tax

Rectification application - Non-consideration Apex Court judgment is a mistake apparent in the common order passed by the Tribunal, which, in fact, really goes to the......
March 9, 2013 Case Laws Income Tax

Unrecognised gratuity fund - the amount paid towards an unapproved gratuity fund can be deducted under sec. 37 of the I.T. Act, though not under sec. 36(1)(v). - AT
March 9, 2013 Case Laws Income Tax

Deduction of Interest paid in respect of capital borrowed for the projects - no distinction can be made between the money borrowed for acquiring capital asset or revenue asset - HC
March 8, 2013 Case Laws Central Excise

Cenvat Credit - reasonable step - even the supplier of the goods of M/s. Saraswati Impex have stated that they have received the goods from the Registered Dealer under.....
March 8, 2013 Case Laws Central Excise

Supply of Goods to SEZ - Rebate claim - Rule 18 - The only lapse of non filing of Bill of Export can not be ground to deny the substantial benefit of rebate claim - CGOVT
March 8, 2013 Case Laws Central Excise

Misuse of area based exemption and undue availment of rebate claims - Notfn. No. 56/2002-C.E - the goods cleared on payment of duty from irregular or excess credit, the....
March 8, 2013 Case Laws Central Excise

Cenvat Credit - Shortage of Raw material - method of measurement - appellants are required to reverse the Cenvat credit on those shortages after adjusting the excess......
March 8, 2013 Case Laws Service Tax

Refund of unutilized CENVAT credit - Matter remanded back for quantification of the amount for refund on the basis of Chartered Accountant's certificate to be produced......
March 8, 2013 Case Laws Service Tax

Export of goods - The rebate claim has been correctly rejected on the ground that the procedure as set out under Notification No.21/2004 has not been followed. - AT
March 8, 2013 Case Laws Customs

Import of L-Leucine and L.Valine - whether or not Pharma and drug use - a statutory rule cannot override the executive fiat - HC
March 8, 2013 Case Laws Income Tax

Transfer of Case - Section 127 - before an order of transfer of case is passed under Section 127(2) an opportunity of personal hearing is mandatory, wherever it is......
March 8, 2013 Case Laws Income Tax

Registration u/s 12A(a) rejected - It is nowhere the case or finding of the CCIT that on account of the said defect in the admission procedure, the Trust ceased to exist....
March 8, 2013 Case Laws Income Tax

Disproportionate profits - a finding that the projects on which claim of deduction uu/s 80-IB(10) was preferred had higher margin of profit, would not be sufficient......
March 8, 2013 Case Laws Income Tax

Nursery expenses - the cost of planting bushes in replacement of bushes that have died or become permanently useless in an area already planted, has to be allowed......
March 8, 2013 Case Laws VAT and Sales Tax

Incidence of Tax - purchase tax on chassis - merely because bodies were going to be attached by the ultimate purchasers, it cannot be said that the running of the......
March 7, 2013 Circulars Service Tax

Service tax return (ST-3) filing date extended to 15-4-2013 for the period July, 12 To Sept, 12
March 7, 2013 Case Laws Central Excise

Cenvat Credit - Exempted and dutiable goods - by product - provisions of Rule 6(2) and Rule 6(3) read together will cover the case of the assessee inasmuch as they have....
March 7, 2013 Case Laws Central Excise

Cenvat credit denied as not availed immediately on receipt of the inputs - The word ‘may’ in sub-rule (1) of Rule 4 cannot be read as ‘shall’. - AT
March 7, 2013 Case Laws Central Excise

Cenvat Credit - if the Department holds that the manufacturer is required to pay duty at a certain rate, it cannot in the same breath contend that the manufacturer would....
March 7, 2013 Case Laws Income Tax

Supreme Court disapproved the practice of making additions in the assessment on mere suspicion and surmises or by taking note of the “notorious practice” prevailing in......
March 7, 2013 Case Laws Income Tax

Sale consideration - sale of shops held as stock in trade - Section 50C does not apply to the present case as it applies only to a case of capital gains - HC
March 7, 2013 Case Laws Income Tax

Period of limitation for revision u/s 263 - held that:- limitation would be counted from the reassessment order passed u/s 143(3) r.w.s 147 being the first regular assessment. - AT
March 7, 2013 Case Laws Income Tax

Revision u/s 263 - power of CIT to revise - return processes u/s 143(1) is not subjected to revision - AT
March 7, 2013 Case Laws Income Tax

Uniform expenses - Merely because the stitching charges are more than the cost of the cloths, the same, in our opinion, cannot be a ground for disallowing the expenditure. - AT
March 7, 2013 Case Laws Income Tax

MAT - Adjustment of book profit - When the asset has been discarded and dismantled, then in the absence of physical existence of the useful assets, mere retention of the....
March 7, 2013 Case Laws Income Tax

Advances written off - Bad debts - Unless loss arose in the course of business, the same cannot be allowed under section 28. Prima facie it is clear to us that the......
March 6, 2013 Case Laws Central Excise

Reversal of CENVAT credit - when the transfer of the capital goods is from one factory of the same assessee to another factory of the same assessee there is no need for.....
March 6, 2013 Case Laws Central Excise

Interest on Cenvat Credit reversed - assessee has to pay interest under Rule 14 for the period from the date of taking of credit to the date of its reversal, whether......
March 6, 2013 Case Laws Service Tax

Advertisement agency services - valuation - media cos - applicant is liable to pay service tax on the amount which they have retained with themselves - AT
March 6, 2013 Case Laws Service Tax

Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT
March 6, 2013 Case Laws Income Tax

Deduction u/s 54/54F - nothing in Sections 54/54F which require the residential house to be constructed in a particular manner - residential house consists of several......
March 6, 2013 Case Laws Income Tax

Sale of Personal effects - articles did not include any jewellery and they had been held for personal use by the assessee and they were subsequently sold by him to......
March 6, 2013 Case Laws Income Tax

Nature of subsidy received - Capital or revenue receipt - amount given as subsidy to meet any revenue expenditure can safely be termed as revenue receipt - HC
March 6, 2013 Case Laws Income Tax

Charitable trust - Exemption u/s 11 - benefit to the persons referred to in S. 13(3) - After the expiry of the leased period, it is always open to the assessee to remove....
March 5, 2013 Case Laws Service Tax

Reverse Charge - Levy of service tax on Intellectual property Rights (IPR) - Trade Mark License Agreement - Prmia facie case against the appellants - pre deposit ordered....
March 5, 2013 Case Laws Service Tax

Service tax on Repair and maintenance of building belonging to the Ministry of Defence and did not involve any commercial element - appellant has not made out a prima......
March 5, 2013 Case Laws Service Tax

Cenvat Credit - Debit Note - Duty paying document - Rule 9 of CCR - appellant cannot be denied benefit of Cenvat credit without finding no deposit of service tax by......
March 5, 2013 Case Laws Customs

Levy of anti-dumping duty - complete battery cell - import of various items for manufacturing of dry battery cells - Not liable to anti dumping duty - Revenue directed......

1 ....88 89 90 919293 94 95 96........ 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

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F: RCM on Rent for Exempted Commodity

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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...

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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