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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 5201 to 5250 of 5273 Records

1 ....101 102 103 104105106

January 8, 2013 Case Laws Service Tax

Cenvat Credit - input services used in relation to storage of inputs outside the factory will not be eligible for the credit. - AT
January 8, 2013 Case Laws Service Tax

Business Auxiliary Service -Job Work - denting and painting - these processes per se also are defined to be process of manufacture because these processes are essential.....
January 8, 2013 Case Laws Service Tax

Commercial Coaching or Training Services - prima facie view that the word “commercial“ in definitions at section 65 (26) and 65 (27) and 65 (105) (zzzc) cannot be......
January 8, 2013 Case Laws Customs

Jurisdiction of court - DEPB licenses - Merely because the officer of DRI issued a summons to the petitioners during the course of investigation, would not give any......
January 8, 2013 Case Laws Income Tax

Jurisdiction of AO u/s 158BD - Undisclosed income of any other person - As such the very first mandatory condition precedent for assuming jurisdiction under Section......
January 8, 2013 Case Laws Income Tax

Waiver of interest u/s 220(2A) - the facts, prima facie substantiate the case of the petitioner that he had no business or source of income and that payment of interest.....
January 8, 2013 Case Laws Income Tax

Reopening of assessment - it is not for the petitioner to advise the assessing officer as to what inference he should draw as to nature of the expenditure–whether it is.....
January 8, 2013 Case Laws Income Tax

Benefit of Section 80IC - whether the assessee is involved in manufacturing activities in Uttarakhand from its industrial unit situate therein? - Held yes - HC
January 8, 2013 Case Laws Income Tax

Delay in filing registration under Section 12A/ 12AA and 80G - Between the claims of the public revenue and of the taxpayers, the Tribunal must maintain a judicial......
January 8, 2013 Case Laws Income Tax

TDS u/s 194J - reimbursement was on cost to cost basis - reimbursement of such expenses cannot be categorized as in the nature of fees towards professional and technical services. - AT
January 8, 2013 Case Laws Income Tax

Computation of undisclosed income under section 158BB(1) - the deduction under Chapter VI-A has to be given while computing total income or loss. - HC
January 7, 2013 Case Laws Central Excise

Cenvat Credit - Once the Revenue discharges the burden that the particulars declared in the documents on the strength of which the credit has been availed are not......
January 7, 2013 Case Laws Central Excise

Ayurvedic soap manufactured under the brand name MEDIMIX - Their product cannot be classified under sub-heading 3401.19 by reason of the fact that power was used to......
January 7, 2013 Case Laws Service Tax

CENVAT Credit - BSNL may please note that the procedure laid down under the Rules are intended to be followed and cannot be circumvented by quoting different decisions......
January 7, 2013 Case Laws FEMA

Condonation of delay – a party who has been all through pursuing his remedies cannot be non-suited on the count that the period of limitation prescribed under Section 35....
January 7, 2013 Case Laws Income Tax

Modus operandi for tax evasion - Sham transactions - In three days, the assessee himself, who was having no worth, alleged that he borrowed Rs.25.97 lakhs from 148......
January 7, 2013 Case Laws Income Tax

Computation of profit u/s 80IA - The tax component is very much part of the sale of electricity from the Thermal Power Generating Stations and the mere fact that a......
January 7, 2013 Case Laws Income Tax

Computation of Book Profit u/s 115JB - provisions regarding take or pay lease rental charges and the provisions for wage revision is a contingent liability. - AT
January 7, 2013 Case Laws Income Tax

Assessment u/s 144 - Section 44AD deems the net profit rate at 8% in cases where accounts are not maintained and turnover is up to Rs.40.00 lacs. This however, does not.....
January 7, 2013 Case Laws Income Tax

Assessee in default u/s 220 – Recovery - The use of the term 'shall' in section 156 implies that service of demand notice is mandatory before initiating recovery......
January 7, 2013 Case Laws Income Tax

Addition of surplus realised on sale of jewellery - The excess amount on sale of jewellery has neither accrued nor has been received by the bank as its income u/s. 5 of.....
January 7, 2013 Notifications Customs

Imports of Hot Rolled Flat Products of Stainless Steel - 304 grade (upto a maximum width of 1605 mm) and encompassing all austenitic grades having minimum Nickel (Ni)......
January 5, 2013 Case Laws Service Tax

Interest on refund claim rejected - the liability to pay interest to the Petitioner after expiry of a period of three months from the date of receipt of the Application.....
January 5, 2013 Case Laws Customs

Simply because the authorities who are expected to enforce the law are unable to enforce effectively, it does not mean that the statutory provision must be given a go bye - HC
January 5, 2013 Case Laws Income Tax

Exemption u/s.10-B - the set off of the eligible unit loss against income of non eligible unit during the tax holiday period when the Assessee has not opted out of the......
January 5, 2013 Case Laws Income Tax

Commencement of business - it would be unfair for the revenue to contend for each successive assessment year that the assessee had to establish that it "commenced business." - HC
January 5, 2013 Case Laws Income Tax

Penalty u/s 271D & 271E - when it is not established that the assessee had taken loan or deposit, the question of further presumption that such loan or deposit was......
January 5, 2013 Case Laws Income Tax

Penalty u/s. 271B - Failure to get accounts audited u/s 44AB - the assessee deliberately adopts a legal stand, which is without basis, so that it cannot claim to have......
January 5, 2013 Case Laws Income Tax

Broken period interest paid to the sellers of the securities - revenue v/s capital - if the securities were held by the banking company as stock-in-trade of the......
January 5, 2013 Case Laws Central Excise

Clearance by 100% EOU to DTA - Without permission - Since the decision of the CESTAT is based on the clarification given by the office of the Development Commissioner,......
January 5, 2013 Case Laws Central Excise

Cenvat credit wrongly availed - appellant had entertained bonafide belief regarding availability of cenvat credit and therefore, extended period is not invokable - AT
January 5, 2013 Case Laws Central Excise

Demand u/s 11D - Levy of penalty u/s 11AC - There is no provision either in the Act or in the Rule for imposing of penalty, where demand has been paid u/s 11D. - AT
January 5, 2013 Case Laws Customs

Import by Post – Postal import - The refund claim filed by the respondent challenging the assessment made and seeking benefit of notification has to be treated both as a....
January 5, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Concealment of income - Evasion of Tax - even after such disallowance, tax finally required to be paid, as per Section 115 JB of the Act, would......
January 5, 2013 Case Laws Income Tax

Revision of orders prejudicial to revenue by CIT - an incorrect assumption of facts or an application of law will satisfy the requirement of the order being erroneous. - HC
January 5, 2013 Case Laws Income Tax

Bogus purchases - Disallowance merely on the basis of suspicion because the sellers and the canvassing agents have not been produced before them is not warranted - HC
January 5, 2013 Case Laws Income Tax

Exemption u/s 80-P (2) (a) (i) - The question as to whether the business is derived from or attributable to SLR or non-SLR funds would not make any difference for the......
January 5, 2013 Case Laws Income Tax

Addition towards stale cheques issued to ex-employees - How these cheques remained uncashed for almost two years is not clear. CIT (A) was not justified in granting the.....
January 5, 2013 Case Laws Income Tax

Non granting benefit u/s. 11 and u/s 10(23C) - there is neither any registration u/s. 12AA nor is there any evidence to support the case of the assessee that the......
January 5, 2013 Case Laws Income Tax

Unexplained investment in immoveable properties - onus lies on the department to prove that some consideration over and above the consideration stated in the sale deed......
January 5, 2013 Case Laws VAT and Sales Tax

Rejection of application for refund as it was time barred - applicants are guided by their advice; if that is defective, they cannot be deprived of the remedy. - HC
January 3, 2013 Case Laws Central Excise

Excise duty payable on fresh mushrooms - The fact that fresh mushrooms classified in the general category under heading 07.02 of the Central Excise Tariff prior to the......
January 3, 2013 Case Laws Income Tax

Approval u/s 10(23)(C) - the petitioner has not rendered its services directly to the farmers but is rendering its services directly to its clients/agents who are......
January 3, 2013 Case Laws Income Tax

Deduction u/s 80-I - amalgamation does not come within the scope of 'transfer' as defined in Section 2(47), there is no question of holding that the assessee disentitles....
January 3, 2013 Case Laws Income Tax

Exemption u/s 54F - failure to comply with the conditions - As in the present case the assessee has voluntarily filed return declaring capital gain in AY 2011-12,......
January 3, 2013 Case Laws Income Tax

Depreciation on the revalued assets - Tribunal did not commit any error in law in allowing the depreciation on the revaluation reserve, which is a prescribed and......
January 3, 2013 Case Laws Companies Law

Dishonour of cheque - prosecution u/s 138 - in present case no substantial reasons are made out to interfere with the order of acquittal recorded in favour of the......
January 3, 2013 Case Laws Companies Law

Joint venture - Concept of bona fide dispute - Winding up petition - Any unsecured claim as soon as it is secured, would debar a winding up proceeding being brought by......
January 2, 2013 Notifications Income Tax

Section 197A of the income-tax Act, 1961 - No TDS if payment is made to a bank listed in the Second Schedule to the Reserve Bank of India Act, 1934 - Notification
January 2, 2013 Case Laws Central Excise

Cenvat credit on tyres - As nothing in the definition of "capital goods" or "inputs" provides for explicitly excluding tyres from either of the definitions. - the goods.....

1 ....101 102 103 104105106

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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: 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