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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 5151 to 5200 of 5273 Records

1 ....100 101 102 103104105 106

January 14, 2013 Case Laws Income Tax

The expression “Assessing Officer“ used in the section 148 means 'the Assessing Officer vested with the jurisdiction over the assessee as stipulated in the definition......
January 14, 2013 Case Laws Income Tax

Exemption under section 54F - it is sufficient for the assessee to utilize the capital gains for the purchase of a flat before the extended due date under section 139(4) - AT
January 14, 2013 Case Laws Income Tax

Whether manual filed return is a valid return under Income Tax Act, whereas e-filling is mandatory as per CBDT - Yes, that return is absolutely valid in law. - AT
January 14, 2013 Case Laws Income Tax

Trading on MCX - Speculative loss - set off against the business income - section 43(5)(c) - the transactions in nature of jobbing not to be treated as speculative transaction - AT
January 14, 2013 News Finance Act / Amendment Acts

Final Report on General Anti Avoidance Rules (GAAR) in Income-tax Act, 1961 Expert Committee (2012)
January 14, 2013 Notifications FEMA

Foreign Exchange Management (Guarantees) (Amendment) Regulations, 2012 – Amendment in Regulations 2 And 4 - Notification
January 14, 2013 Notifications FEMA

Foreign Exchange Management (Foreign Currency Accounts by A Person Resident In India) (Second Amendment) Regulations, 2012 - Amendment in Regulation 5 and Schedule-I - Notification
January 14, 2013 Notifications FEMA

Foreign Exchange Management (Borrowing or Lending In Foreign Exchange) (Fourth Amendment) Regulations, 2012 - Amendment in Schedule II - Notification
January 14, 2013 Notifications FEMA

Foreign Exchange Management (Guarantees) (Third Amendment) Regulations, 2012 - Insertion of Regulation 3A - Notification
January 12, 2013 Case Laws Central Excise

Making of ‘Prasad’ and ‘Mishri’ from sugar does not amount to manufacture and hence ‘Prasad’ and ‘Mishri’ can neither be charged to duty of excise by classifying them......
January 12, 2013 Case Laws Central Excise

Whether the revenue with the aid of Rule 9 of PMPM Rules, 2008 framed u/s 3A CEA, 1944 can levy and charge excise duty for the period before the commencement of......
January 12, 2013 Case Laws Central Excise

Extended period of limitation - demand - changes in tariff structure of Chapter 52 by introducing a new heading 5202 - non-payment of duty cannot be attributed to fraud,....
January 12, 2013 Case Laws Service Tax

A government authority doing an activity as per a mandate in an Act of the legislature by itself cannot take away the character of service from the activity. - AT
January 12, 2013 Case Laws Service Tax

Whether long term lease of 90 years will be covered by the meaning of “renting“ or “leasing“ used in section 65 (105) (91a) - prima facie in favor of assessee - AT
January 12, 2013 Case Laws Customs

Differential duty arising as a result of finalisation of provisional assessment - order taking a view that the assessment is final and therefore the show-cause notice......
January 12, 2013 Case Laws Income Tax

Waiver of interest imposed u/s 234A - delay in filing the returns for the assessment year 2001-02 and 2002-03 - No reason to find any illegality or arbitrariness in the.....
January 12, 2013 Case Laws Income Tax

Additions u/s 68 and section 2(22)(e) - addition made is on account of gift which is nothing but loan - addition if any could have been made in the year of loan - AT
January 12, 2013 Case Laws Income Tax

Revision of orders prejudicial to revenue - There was a failure on the part of the AO to make such enquiry in order to ascertain the nature of the expenses whether......
January 12, 2013 Case Laws VAT and Sales Tax

KVAT Act - demand of additional security f Rs.50,00,000/- - orders demanding additional security and registration cancelled set aside - matter remanded for fresh decision - HC
January 12, 2013 Case Laws Central Excise

Commissioner of Central Excise cannot claim to be more loyal than the King! - HC
January 12, 2013 Case Laws Central Excise

Reversal of charge of collection of an amount of 8% of the value of exempted goods - invoking provisions of Section 11D - The real identity of the amount collected......
January 12, 2013 Case Laws Service Tax

Late filing of Service Tax Returns (ST-3) - Thus it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the Nil Returns filed during the......
January 12, 2013 Case Laws Service Tax

Interest on delayed refunds - service tax - Provisions of Section 83 of Finance Act, 1994 clearly provide that provisions of Section 11BB are made applicable to service....
January 12, 2013 Case Laws Service Tax

Supply of bunkers to vessels, transportation and charter hire of assets - Supply of Tangible Goods Service (SOTG) - demand of service tax - pre-deposit is required......
January 12, 2013 Case Laws Income Tax

Exemption under Sections 11 & 12 denied - it will have to be presumed that the amount was paid on the date on which the cheque was given to the respondent assessee and,.....
January 12, 2013 Case Laws Income Tax

Deduction u/s 54F - there is nothing to bar benefits of exemption u/s 54F in respect of the capital gains relatable to the FVC as per the deemed fiction u/s 50C. - ......
January 12, 2013 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - When no expenditure is incurred by the assessee in earning the dividend income, no notional expenditure could be deducted from the said.....
January 12, 2013 Case Laws Income Tax

Tax Audit u/s 44AB - Turnover - Speculative transaction - there is no physical delivery hence no turnover constituted in the amount of Rs. 1,86,66,488/ - Tax audit not required. - AT
January 12, 2013 Case Laws Income Tax

Exemption under section 54EC - Unable to concur with assessee's contention that the time limit for investment which was admittedly extended by notification upto......
January 12, 2013 Case Laws Income Tax

Unaccounted cash credit with ex-MLA and an Ex-Minister - Even though the assessee informed the department that the donor was available in India in December 2006, the......
January 12, 2013 Case Laws Income Tax

While computing income for the purposes of block assessment the assessee will be entitled for deduction and adjustment under Chapter IV and VIA of the Act - HC
January 11, 2013 Notifications FEMA

AMENDMENT IN - FOREIGN EXCHANGE MANAGEMENT (EXPORT OF GOODS AND SERVICES) REGULATIONS, 2000 - Notification
January 11, 2013 Notifications FEMA

Receipt From, and Payment to, A Person Resident Outside India - Amendment in Notification No. FEMA 16/2000-RB Dated 3-5-2000 - Notification
January 11, 2013 Circulars Companies Law

Constitution Of Specified Benches Of Company Law Board - Amendment of Order [File No.10/43/2005-CLB], Dated 6-9-2012 - Circular
January 11, 2013 Circulars Companies Law

COMPANY LAW BOARD HEREBY CONSTITUTES THE FOLLOWING BENCHES FOR THE PURPOSE OF EXERCISING AND DISCHARGING THE BOARD'S POWERS AND FUNCTIONS - Circular
January 10, 2013 Case Laws Customs

Anti-dumping - Customs Tariff Heading 3904 21 10 - Poly Vinyl Chloride Paste Resin - Emulsion PVC Resin - PVC Suspension Resin - Final Findings of the D.A. is vitiated - AT
January 10, 2013 Case Laws Income Tax

If the assessee is not liable to tax in view of the Article 8 of DTAA between India and Japan, then, irrespective of the amendment to section 9(1) the assessee would not....
January 10, 2013 Case Laws Income Tax

Sec. 50C is a deeming provision and hence, the question of gift of property does not arise. - Since the transaction of gift is considered as taken place in the form of......
January 10, 2013 Case Laws Income Tax

Penalty u/s 271E - it may be stated that the assessee company gave Rs. 2 lakh to its director with a bona fide belief that an urgency to ensure honoring of the cheque......
January 10, 2013 Case Laws Income Tax

Method of operation of proviso to section 36(1)(vii) – Bad debts written-off – The credit balance for this purpose will be the opening credit balance i.e., the balance......
January 10, 2013 Case Laws Income Tax

Reopening of assessment - ‘Alleged under pricing of goods’ if any as mentioned in the order of 1997-98 and in the reopening orders cannot be termed non-disclosure of......
January 9, 2013 Case Laws Customs

Import of printed material from USA - Merely because the textile material occupies more space it cannot be stated that they are not books. - AT
January 9, 2013 Case Laws Income Tax

Reopening of assessment - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings - HC
January 9, 2013 Case Laws Income Tax

Bad debts - Inter Corporate Deposit (ICD) - once interest income has been taxed as business income, and the assessee has written off this amount as irrecoverable, the......
January 9, 2013 Case Laws Income Tax

Computation of book profit u/s 115JB - AO directed to exclude the amount of FBT in the computation of book profits u/s 115JB. - AT
January 9, 2013 Case Laws Income Tax

Deduction u/s 80-IB – interest earned by him on FDRs kept as guarantee with Electricity Department - cannot be computed for deduction u/s 80-IB - HC
January 9, 2013 Case Laws VAT and Sales Tax

KVAT Act - importer - there is absolutely nothing wrong for having collected and remitted the tax, without having any registration under the CST Act. - HC
January 8, 2013 Circulars FEMA

External Commercial Borrowings (ECB) Policy – Non-Banking Financial Company – Infrastructure Finance Companies (NBFC-IFCs) - Circular
January 8, 2013 Circulars Central Excise

CBEC - Issues Transfer and Postings in the Grade of 17 Commissioner of Customs and Central Excise - Order-Instruction
January 8, 2013 Case Laws Central Excise

Enhancement of penalty -It is borne on record that the CENVAT credit of CVD taken by the appellant was reversed by them soon after the changed circumstances were noted......

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F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

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H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

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H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

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H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

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H: Cash payment exceeding limit during sale deed registration wrongly pen...

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A: ELECTRONIC CASH LEDGER