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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 501 to 550 of 5273 Records

1 ....7 8 9 101112 13 14 15........ 106

November 27, 2013 Case Laws Customs

If the Appellants are ready to discharge the duty assessed by the Department, we do not see any reason as to why the amendment to the IGMs requested by them, only to the....
November 27, 2013 Case Laws Customs

Anti dumping duty - Notification NO. 86/2011 - Whether Stainless Steel Cold Rolled coils - any product having width more than 1250 MM are not leviable for anti-dumping duty - AT
November 27, 2013 Case Laws Customs

Penalty was imposed on the ground that the appellant filed the Bill of Entry under fictitious names which is within the purview of Section 112 (a) of the Customs Act,......
November 27, 2013 Case Laws Central Excise

The Petitioner claimed that the bought-out items are inseparably attached to the concrete foundation during assembly of the cooling towers and therefore constitute......
November 27, 2013 Case Laws Central Excise

Charging of duty on accessories – Prima facie there was no merit in the submission that air heating system emerges only at the site as the nomenclature, ‘Air-Heating......
November 27, 2013 Case Laws Central Excise

Valuation - Rule 8 of Central Excise (Valuation ) Rules, 2000 would apply only where entire production of a particular commodity is captively consumed - AT
November 27, 2013 Case Laws Central Excise

The credit which was taken wrongly would arise when an assessee is required to determine whether the inputs/capital goods received by him are liable to duty or not and......
November 27, 2013 Case Laws Income Tax

Allowing the interest as deduction even though the films were not released during the year was erroneous and prejudicial to the interest of revenue – CIT has correctly......
November 27, 2013 Case Laws Income Tax

Exemption u/s 11(1) - A.O. himself in the assessment order, more than 80% of the receipts are on account of continuing education, diploma and certificate programmes -......
November 27, 2013 Case Laws Income Tax

Deduction u/s 80IC - until and unless complied with the conditions of engaging in processing and raising of the plantation of tea, the assessee cannot be allowed......
November 27, 2013 Case Laws Income Tax

Penalty - Assessment after search and seizure operation under section 132 - Assessee has satisfied the conditions for not levying the penalty under Section 271AAA - AT
November 27, 2013 Case Laws Income Tax

Reassessment u/s 147 - Issue of Notice u/s 143(2) - mandatory or not – When the assessee has chosen not to file return, no notice under section 143(2) is required to be served - AT
November 27, 2013 Case Laws Income Tax

Depreciation – asset in question was vacant for part period and not put to use by the assessee company for the purpose of carrying on its business and earning profits......
November 27, 2013 Case Laws Income Tax

When the assessee has claimed the maintenance charges as bad debt, the same is disallowed and when it is recovered, it is treated as income. It would be double jeopardy - AT
November 27, 2013 Case Laws Income Tax

Amalgamated company is entitled to set off and carry forward the brought forward business losses and unabsorbed depreciation of the amalgamating company from the very......
November 27, 2013 Case Laws Income Tax

Legality of existence of firm BVRE – number of persons vis-à-vis 4 HUFs would be 12 (15 – 3). Since Sec.11(2) of Companies Act, 1956 uses expression “Person”, number of.....
November 27, 2013 Case Laws Income Tax

Exemption u/s 10A – Existence of some old employees in the new undertaking is not a disqualification for granting exemption benefit to the assessee under S.10A as long......
November 26, 2013 Case Laws Central Excise

Process amounts to Manufacture or not - appellant have paid duty which is not less than the Cenvat Credit, availed - Prima facie, demand u/s 11D amd Cenvat Credit demand....
November 26, 2013 Case Laws Central Excise

Bogus invoices issued to take cenvat credit – Revenue has been able to make out a very good case for fraudulent conduct and issue of paper transactions to avail irregular credit - AT
November 26, 2013 Case Laws Central Excise

When the weighment had been done by estimation and not by actual weighment, prima facie, it would not be correct to accuse the appellant of non-accountal of raw material....
November 26, 2013 Case Laws Central Excise

Activity manufacture or not – the fact, i.e. change in the model numbers lead a prima facie view that goods imported by the appellant were different than the goods......
November 26, 2013 Case Laws Central Excise

Clandestine removal of goods - the appellant cleared the goods without payment of duty on the basis of the notebook – demand of duty along with interest and penalty are....
November 26, 2013 Case Laws Service Tax

Service tax liability - Banking and other Financial services - prima facie interest earned on discounting of bills, bills of exchanges or cheques are not exempt - AT
November 26, 2013 Case Laws Service Tax

Service Tax on Profit sharing agreement - facie there is no service given by one party to another. - AT
November 26, 2013 Case Laws Service Tax

Soil testing, exploration survey and map making for laying pipe lines - during the period in dispute these services are not taxable under the category of Consulting......
November 26, 2013 Case Laws Service Tax

Valuation - Undervaluation of the service - retreading of tyres - prima facie no service tax is liable to be paid on goods sold / involved in composite contract - stay granted - AT
November 26, 2013 Case Laws Service Tax

Valuation - Agreement for running and maintenance of retail gasoline outlets - The amounts received by ways of reimbursement from HPCL needs to be reduced from the gross....
November 26, 2013 Case Laws Service Tax

Mining services - The applicants have not placed any material when Revenue has made an allegation that value of services billed was much less than the cost of services......
November 26, 2013 Case Laws Service Tax

Courier services availed by the assessee whereby the courier collects the parcel from the factory gate for further transportation would fall within the ambit of the term....
November 26, 2013 Case Laws Service Tax

Valuation of service - Service of ‘survey and exploration of mineral’ - stay granted subject to deposit of Rs. 60 lakhs towards service tax liability on 4% of the gross.....
November 26, 2013 Case Laws Customs

There is no import of complete air-conditioners - adoption of value in respect of one model based on import of a complete air-conditioner by ETA General rejected which......
November 26, 2013 Case Laws Customs

Import and sale of Timber - Refund of SAD - There is absolutely no logic in applying this Public Notice retrospectively and in fact, the Public Notice itself has been......
November 26, 2013 Case Laws Customs

Vessel imported by the appellants is for intended use in petroleum operations and the same was used for that purpose therefore, the appellants are entitled for exemption....
November 26, 2013 Case Laws Income Tax

Disallowance of Deduction u/s 80P(a)(i) - The assessee was admittedly not engaged in the banking activities and hence was not hit by the amendment by Finance Act, 2006 - AT
November 26, 2013 Case Laws Income Tax

Determination of Business Income – Set off of Depreciation/ Losses - The Revenue was not correct in law in denying the set off of the unabsorbed depreciation......
November 26, 2013 Case Laws Income Tax

Registration already granted u/s 12A cannot be revoked for the reasons that the charitable trust or institution pursuing of advancement of objects of general public......
November 26, 2013 Case Laws Income Tax

Expenses for Replacement of Machinery - Expenditure incurred for replacement of Ring Frames – the claim for deduction was made merely to diminish the tax burden. - AT
November 26, 2013 Case Laws Income Tax

Product handicraft OR 100% machine made/machine - value added by way of human skill or craftsmanship or artisanship has not got consumed or obliterated by the use of......
November 26, 2013 Case Laws Income Tax

Revision u/s 263 - Recognition of Income - the CIT turned Nelson's Eye to the method adopted in respect of the other project as the same is inconvenient to him - This......
November 26, 2013 Case Laws Income Tax

Differential Plans of Charging of Interest - All the SHGs working under the assessee trusts are concerns governed by the principles of mutuality and accordingly the 95......
November 26, 2013 Case Laws Income Tax

Assessee is entitled to claim depreciation @ 60% on expenditure incurred in the development of computer software being capital in nature - AT
November 26, 2013 Case Laws Income Tax

Capital asset or not – there was no other transaction entered into by the assessee and the land was retained almost for the 5 years - sale of the land cannot be treated.....
November 26, 2013 Case Laws Income Tax

Deduction of Tax u/s 194C - Payment of Hiring of Cranes - The provisions of section 194C were only applicable for such payments and not provisions of section 194-I - AT
November 26, 2013 Case Laws Income Tax

Upward Addition Made u/s 92CA(3) - There was nothing on record to suggest any indirect expenses for determining the ALP of export of spools - AT
November 25, 2013 None Indian Laws

Electronic payment of Central Excise and Service Tax – monetary limit reduced from 10 lakhs to 1 lakh i.e. every assessee liable to pay duty / ST equal to one lakh or......
November 25, 2013 Case Laws Central Excise

When the use of capital goods for manufacture of refined vegetable oil from canola vegetable oil, a dutiable by-product also emerges, cenvat credit cannot be denied in......
November 25, 2013 Case Laws Central Excise

Clandestine removal of sugar or not - Just because 5577 bags were bearing the markings of the previous sugar season, the same cannot be assumed to be the unaccounted......
November 25, 2013 Case Laws Central Excise

Bar of limitation – Relevant date - Whether the limitation period prescribed under Section 11B would be applicable for cash refund under Rule 5 of the Cenvat Credit......
November 25, 2013 Case Laws Central Excise

Appellant has reversed the credit and made good the wrongly availed credit along with interest thereon. - the provisions of Rule 8 of the Central Excise Rules, 2002 are.....
November 25, 2013 Case Laws Central Excise

Suo motu credit is not permissible - All types of refund claim be there of excess duty paid or otherwise are to be filed under Section 11B and have to pass the proof of.....

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