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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 51 to 100 of 5273 Records

123 4 5 6........ 106

December 28, 2013 Case Laws Customs

Whether the duty paid by the assessee at the time of import of goods stand collected by them from their buyers so as to make themselves unjustly enriched - appellant has....
December 28, 2013 Case Laws Income Tax

Carry forward of capital loss. - Whether sale of polymer division and sale of land in Gujarat are separate transactions – As they are two independent transactions, the......
December 28, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - The bald allegations against the counsel do not lend credence to the story of the assessee - He had not only made claim for false refund but had.....
December 28, 2013 Case Laws Income Tax

Deduction u/s 80I - Whether industrial alcohol is covered by the word “other alcoholic spirit“ under Schedule 11 - Industrial alcohol constitute separate class seems to.....
December 28, 2013 Case Laws Income Tax

As the credit of T.D.S. was wrongly given to the assessee which was subsequently rectified invoking powers under Section 154 of the Act, hence the assessee is not liable....
December 28, 2013 Case Laws Income Tax

Whether deduction u/s 16 is allowed on remuneration paid to directors - The appellants failed to establish the relationship of an employee and employer - The Directors......
December 28, 2013 Case Laws Income Tax

Levy of penalty under section 271(1)(c). - taxability of income in the hands of trust or beneficiary - applicability of provisions of Section 61(1) - The orders of AO.....
December 28, 2013 Case Laws VAT and Sales Tax

Whether the Sales Tax Appellate Tribunal is right in setting aside the assessment order on the ground that dyeing does not involve any sale of goods - held no - HC
December 27, 2013 Case Laws Service Tax

Small scale exemption - There was no merit in the argument that value of services rendered when the service was not taxable should be included in the aggregate value of.....
December 27, 2013 Case Laws Customs

Imposition of anti-dumping duty - Imports of NTCF from China - The appellants cannot claim refund of duty already levied in as much as they have not specifically......
December 27, 2013 Case Laws Income Tax

Whether reopening of assessment u/s 147 based on DVO's report constitute reason to believe - There has to be something more than the report of DVO for the belief of the.....
December 27, 2013 Case Laws Income Tax

Whether interest income earned on surplus amount of funds involved in FDRs be treated as business income - The AO had rightly disallowed the deductions under Section......
December 27, 2013 Case Laws Income Tax

Whether reopening of assessment u/s 147 is permissible on the basis of audit report - The Assessing Officer did not commit any jurisdictional error in issuing the notices - HC
December 27, 2013 Case Laws Income Tax

Unreasoned order of Tribunal - Valid or not - Reason is the very life of law. When the reason of a law once ceases, the law itself generally ceases - HC
December 27, 2013 Case Laws Income Tax

Application for renewal of exemption u/s 80G - There was no occasion to misuse the funds as the hospital had not yet started and thus the plant and machinery could not......
December 26, 2013 Case Laws Central Excise

Refund of un-utilised cenvat credit under Rule 5 of Cenvat Credit Rules, 2004 – an assessee cannot be compelled to make exports under rebates and the exports under bond....
December 26, 2013 Case Laws Income Tax

Petition for recalling of noting in the order sheet - adverse remarks made by the tribunal against the Chartered Accountant (CA) in the order - Adverse remark against......
December 26, 2013 Case Laws Income Tax

Payments made for acquiring television rights amount to royalty -The nature of transaction, being a perpetual transfer for a period of 99 years, would undoubtedly fall......
December 26, 2013 Case Laws Income Tax

Scope of term 'Direction' in the Assessment Order to initiate penalty proceedings - When it is left to the option and discretion of the ITO whether or not take action,......
December 26, 2013 Case Laws Income Tax

Whether polishing of rough granites amount to manufacture u/s 10B - when the resultant article no longer retained its original character, but has a different name and......
December 26, 2013 Case Laws Income Tax

Whether loss of unit entitled to deduction under Section 10-B be set off against business profits earned by the assessee - Held Yes - HC
December 26, 2013 Case Laws Income Tax

Whether additional liability on actual cost of asset in respect of fluctuations in foreign exchange rate be deductible u/s 43A - Amendment to Section 43A by Finance Act,....
December 26, 2013 Case Laws Income Tax

Taxability of interest income earned on FDR - unutilized interest was received, on the amount of grant received from the State Government, and kept in FDRs as per the......
December 26, 2013 Case Laws Income Tax

Valuation - Deduction of self supervision charges - Determination of cost of construction as the supervision charges as against 10% claimed by the assessee by its......
December 26, 2013 Case Laws Income Tax

Registration under section 12A – Public at large is neither eligible to become a member nor is provided any benefit of the trust activities, as all its activities are......
December 26, 2013 Case Laws VAT and Sales Tax

Classification of sale - Inter state sale or Intra state sale and purchase - mere endorsement in the allocation order making the allocation from Madras to Kottayam at......
December 25, 2013 Case Laws Income Tax

The assessee has rightly claimed rental income under the head “income from business“ specially when the assessee was not engaged in the business of letting out for the......
December 25, 2013 Case Laws Income Tax

Whether the assessment passed u/s 144 is barred by limitation - special audit u/s 142(2A) was not completed within the stipulated period - Due to non-cooperation of the.....
December 25, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The payment of the amount in pursuance to the agreement for sale of cold storage would not by itself become loan or partake the character.....
December 25, 2013 Case Laws Income Tax

Conversion charges and parking charges – Revenue or capital expenditure in nature - the benefits of which might accrue to the assessee for indefinite period of time - ......
December 24, 2013 Case Laws Central Excise

Refund claim rejected on bar of limitation – filing an appeal against the order of confirmation of the demand amounts to protest and the consequential relief is liable......
December 24, 2013 Case Laws Central Excise

Goods Inputs and/or Capital goods under Rule 2 (k) and Rule 2 (a) of the Cenvat Credit Rules, 2004 – Applicant had availed the CENVAT Credit on ‘Rails’ initially......
December 24, 2013 Case Laws Service Tax

Classification of service - Supply of Tangible Goods for Use Service or storage and warehousing service - Services rendered by the appellant in respect of mother vessels....
December 24, 2013 Case Laws Service Tax

If the agreement does not provide for transfer of assets at the end of the lease term during which monthly user charges are collected, and all risks and rewards......
December 24, 2013 Case Laws Service Tax

Demand of service tax under reverse charge - this is not just a case of revenue neutrality; but a special case of revenue-neutrality involving the same person taking......
December 24, 2013 Case Laws Service Tax

At least the appellate authority has exercised the discretion to some extent even though he could have waived the entire penalty under Section 80 of the Finance Act,......
December 24, 2013 Case Laws Customs

Valuation - the value of new car which is required to be picked up for arriving at the value of second hand car on the basis of determination of formula has to be value....
December 24, 2013 Case Laws Customs

Valuation of goods - royalty and the licence fee are not payable on the imported goods but on the goods manufactured and sold in India - no addition - AT
December 24, 2013 Case Laws Income Tax

Admission of application for advance ruling - mere filing of return does not attract bar on the admission of the application as provided in section 245R(2) - AAR
December 24, 2013 Case Laws Income Tax

Taxability of payments made towards line production services - shooting outside India for the show 'Wipe Out' - not chargeable to tax as per the provision of section......
December 24, 2013 Case Laws Income Tax

Whether proceedings u/s 153A are invalid since no panchnamas were drawn/issued after search u/s 132 - this would not affect the validity of the search. - HC
December 24, 2013 Case Laws Income Tax

Whether variable licence fee - amortized u/s 35ABB - payment of licence fee was capital in part and revenue in part - Capital expenditure will qualify for deduction as......
December 24, 2013 Case Laws Income Tax

Disallowance u/s 40A(3) – The assessee made cash payment to the agricultural land seller villagers which are covered under second proviso to section 40A(3) of Rule......
December 24, 2013 Case Laws Income Tax

Validity of assessment u/s 147– Merely because the block assessment was not upheld by the authorities under the Income-tax Act, it cannot be reason enough in this case.....
December 24, 2013 Case Laws Income Tax

Applicability of section 161(1A) - the MF being itself a Trust, could it possibly be a beneficiary of a Trust - The income is taxable in the hands of assessee and not in....
December 24, 2013 Case Laws Income Tax

Penalty u/s.271B – The assessee could not explain any reasonable cause for not getting the accounts audited before the specified date and furnish the same by that date -....
December 24, 2013 Case Laws Income Tax

Income from inland haulage charges – Inland haulage charges are not only incidental but also closely connected with direct operations of ships - not taxable as per DTAA - AT
December 24, 2013 Case Laws Income Tax

Education cess and surcharge – tax payable @ 12.5% under Article 11(2) of DTAA is inclusive of surcharge and education cess - AT
December 24, 2013 Case Laws Income Tax

The assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - Provisions of Section 292B of the Act are......
December 24, 2013 Case Laws Income Tax

With amendment to section 55(2) the “tenancy rights“ attained legal cognizance -As such there is need for first deciding if the assessee's rights in the property......

123 4 5 6........ 106

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