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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 4601 to 4650 of 5273 Records

1 ....89 90 91 929394 95 96 97........ 106

March 5, 2013 Case Laws Income Tax

Residential status of the assessee - as per revenue the assessee was a resident of India whereas the Tribunal held assessee to be Non resident of India - Order of ITAT......
March 5, 2013 Case Laws Income Tax

Registration u/s 12AA(3) cancelled - no evidence on the part of the department that the assessee had applied the rent received from the commercial property for......
March 5, 2013 Case Laws Income Tax

Review application - the High Court under Section 151 Code of Civil Procedure, 1908 cannot correct the said mistake for which the remedy lies in filing an appeal. - HC
March 5, 2013 Case Laws Income Tax

Order of ITAT - Tribunal was not required to give its independent finding when it had concurred with the findings of the Commissioner of Income Tax (Appeals). - HC
March 5, 2013 Case Laws Income Tax

Authorization for search - Status of assessee - existence of AOP/BOI - evidence of existence - after the amendment of the Act by insertion of Section 292 CC with......
March 5, 2013 Case Laws Income Tax

Reassessment u/s 147/148 - When the question of jurisdiction can be raised? - a question relating to jurisdiction which goes to the root of the matter can always be......
March 5, 2013 Case Laws Income Tax

Addition - retraction of statement - It was voluntary and therefore, the retraction made after almost four years appears to be an afterthought, which had rightly been......
March 5, 2013 Case Laws Income Tax

Interest on Non SLR investments/CTR - cooperative banks who are carrying on banking business are entitled for deduction under Section 80P(2)(a)(i) of the Act - HC
March 5, 2013 Case Laws VAT and Sales Tax

Interest on refund - the long time spent by the authorities in getting the verification of the TDS certificate would not absolve them from making payment of interest as provided - HC
March 4, 2013 News Indian Laws

Service Tax on Renting of Immovable Property - Demand for the period prior to Retrospective Amendment made by Finance Act, 2010 - Extended period of limitation be not be invoked.
March 4, 2013 Case Laws Central Excise

Inadmissible Cenvat Credit and Education Cess - it cannot be concluded that the credit had been taken knowing very well that the same was not admissible, unless there......
March 4, 2013 Case Laws Service Tax

ST on renting of immovable property with retrospective amendment - Parliament’s right to legislate and create liabilities or rights with retrospective effect can be......
March 4, 2013 Case Laws Service Tax

Since there was confusion prevalent in interpretation of law during material period and owing to fact that assessee had discharged service tax liability for period from.....
March 4, 2013 Case Laws Customs

DEPB Credit - arbitrary conditions - Permission for export - it would be unreasonable and unfair for the respondents, to continue to insist that the Bank guarantee for......
March 4, 2013 Case Laws Customs

Conversion of shipping bill - Advance Licence Scheme to duty drawback scheme - Board has iclarified the legal position that such a conversion is permissible - assessee.....
March 4, 2013 Case Laws Income Tax

Distribution expenses disallowed - assessee is distributor of a mobile service provider - once the AO himself has failed to verify the entries, there is no reason to......
March 4, 2013 Case Laws Income Tax

Land acquisition - Agriculture land or not - HUDA is a local authority in terms of Section 3 of the Haryana Urban Development Authority Act, 1977. - the expression......
March 4, 2013 Case Laws Income Tax

Rejection of Books of Accounts - mere disclosure of a low net profit would not enable the AO to invoke the provisions of section 145(1) - HC
March 4, 2013 Case Laws Income Tax

Accounting - Even if mere dispatches to the stockists did not amount to sales, the unsold amount not treated as part of the stock - it distort the picture for the......
March 4, 2013 Case Laws Income Tax

Valuation of closing stock - inclusion of excise duty element - AO adopted the gross method at the time of purchase, and the net method of valuation at the time of......
March 4, 2013 Case Laws VAT and Sales Tax

Reassessment orders - the failure to deduct tax by the petitioner in accordance with Section 7(3) of the WC Act cannot amount to “turnover of sale” escaping assessment......
March 4, 2013 Case Laws VAT and Sales Tax

Imported goods - No local sale - No requirement for detention of goods at check post for non declaration of value on the basis floor rate fixed by the Commissioner of......
March 2, 2013 Articles Indian Laws

An Amnesty Scheme in Service Tax – A Big loophole - Article
March 2, 2013 Case Laws Central Excise

Non discharge of Excise duty on installation of Digital Local Telephone Exchange Equipment (DLTEE) system - the extended period of limitation is rightly invoked and......
March 2, 2013 Case Laws Central Excise

Refund claim on excess duty paid rejected as time bar - even though there is a clause in the agreement stipulating downward revision of prices, the same cannot be taken.....
March 2, 2013 Case Laws Service Tax

Business of printing & fabrication of readymade advertisement material - imposition of service tax on the goods - stay order of the tribunal modified partially - HC
March 2, 2013 Case Laws Service Tax

Placement services - campus recruitment of its students - Prima facie, this transaction squarely fell within the ambit of the definition of “Manpower Recruitment or......
March 2, 2013 Case Laws Customs

Warehoused goods - Issuance of duty remission certificate - goods destroyed during cyclone - notice for recovery of the customs duty is hopelessly belated. - HC
March 2, 2013 Case Laws Customs

Pending the order of the adjudicating officer, goods can be released to the owner, on taking a bond from him in the proper form with such security and conditions if the.....
March 2, 2013 Case Laws Income Tax

Re-opening of assessment - AO could not even have taken the prima facie view that there were reasons to believe that income had escaped assessment - notices u/s 148 was.....
March 2, 2013 Case Laws Income Tax

Revision u/s 264 in favor of assessee - period of limitation of one year is mandatory or directory - the provisions are directory only - CIT directed to decided the......
March 2, 2013 Case Laws Income Tax

Deduction of Interest liability - merely because assessee has disputed its liability it can can not be held as un-ascertained liability - interest liability of earlier.....
March 2, 2013 Case Laws Income Tax

Reopening of assessment - expenditure has wrongly been allowed - reopening of the assessment completed under section 143(1) by issue of a notice under section 148 was valid - HC
March 2, 2013 Case Laws Income Tax

Protective assessment - in the case of doubt or ambiguity about real entity in whose hands a particular income is to be assessed the AO is entitled to have recourse to......
March 2, 2013 Case Laws VAT and Sales Tax

Genuinety of forms issued by the registered purchasing dealers in ST-1 - for the acts of the purchasing dealer, the selling dealer cannot be held responsible. - HC
March 2, 2013 Case Laws VAT and Sales Tax

Non production of C-Forms before AO but produced before appellate authority during PH - appellate authority directed to examine whether the C-Forms before making an......
March 1, 2013 Case Laws Service Tax

Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT
March 1, 2013 Case Laws Customs

Provisional release of the goods - onerous conditions - department is not empowered to put onerous conditions for provisional release of seized goods. - HC
March 1, 2013 Case Laws Customs

Export obligation - advanced licence - the Joint DGFT passed, travelled beyond the proposals of the show-cause notice insofar as the orders pertain to recovery of......
March 1, 2013 Case Laws Income Tax

Appeal by revenue - low tax effect - even loss claimed by assessee for a particular year assumes considerable significance in variety of situations - Tribunal committed.....
March 1, 2013 Case Laws Income Tax

Levy of additional income tax u/s 104(1) - no actual accounting profit - the assessee could not distribute the dividend to it's shareholders. - there is no question of.....
March 1, 2013 Case Laws Income Tax

Income earned by way of winning of Sikkim State lottery - assessee is liable to pay income tax on the prize money as she is resident of India and received the prize money in India - HC
March 1, 2013 Case Laws Income Tax

Interest paid on loan from directors - At the same time, a huge amount has been borrowed @ 20% interest. No attempt was made to reduce the said borrowing. - No......
March 1, 2013 Case Laws Income Tax

Reassessment - disclouser of information - A parrot-like repetition of the statutory language without any substance would certainly not amount to satisfying the......
March 1, 2013 Case Laws Income Tax

Deduction u/s 80IB(10) - the assessees were entitled to the benefit under Section 80IB(10) of the Act even where the title of the lands had not passed on to the assessees - HC
March 1, 2013 Case Laws Central Excise

Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT
March 1, 2013 Case Laws Central Excise

Cenvat credit on royalty charges - it can be inferred that the service tax paid on the royalty, (IPR Services) were used in or in relation to the manufacture of their......
March 1, 2013 Case Laws Central Excise

Refund claim - claim was filled before wrong jurisdictional office - before rejecting the application, file should have been transferred to correct jurisdiction by the......
March 1, 2013 Case Laws Service Tax

Job Work - Ntf No. 8/2005-S.T. - for claiming or denying the benefit of the notification, the assessee should be held to have provided the taxable service - Stay granted - AT
March 1, 2013 Case Laws Service Tax

Demand on the basis of statement of employee - It is well established in law that it is open to the assessee to demonstrate on the basis of the documentary evidence that....

1 ....89 90 91 929394 95 96 97........ 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

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