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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 551 to 600 of 5273 Records

1 ....8 9 10 111213 14 15 16........ 106

November 25, 2013 Case Laws Central Excise

Unjust enrichment - during investigation appellant deposited an amount of Rs.18,75,000/- under protest by debit entries in the cenvat credit account - refund allowed - AT
November 25, 2013 Case Laws Central Excise

Job work - The principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty.....
November 25, 2013 Case Laws Central Excise

Interest and penalty on Cenvat credit Erroneously taken till reversal – the appellant took credit wrongly taken and was not utilized and subsequently reversed, there is.....
November 25, 2013 Case Laws Central Excise

100% EOU - Refund claim on difference between the duty paid on finished goods and the goods lying in stock on which duty was paid earlier – since the goods were......
November 25, 2013 Case Laws Service Tax

CENVAT Credit - Any service provided for welfare of sugarcane grower and sugar cultivation is only to improve the condition for growing sugar and directly or indirectly.....
November 25, 2013 Case Laws Service Tax

Penalty u/s 76 - belated payment of service tax - any omission to suo moto come forward and discharge their service tax liability could very well have been due to......
November 25, 2013 Case Laws Service Tax

Recovery of CENVAT Credit - Special Additional Duty of Customs - reversal of cenvat credit shown in the revised return which was filed belated - stay granted - AT
November 25, 2013 Case Laws Service Tax

Penalty u/s 78 - Benefit of Section 80 - he had depended on his accountant as he (Managing Partner) was busy pursuing his Ph.D. with since February 2007 - sufficient......
November 25, 2013 Case Laws Service Tax

Short Payment of Service Tax – Exemption from Penalty u/s 76 - Such exemption cannot be claimed where a part of the demand of service tax survives - however stay granted - AT
November 25, 2013 Case Laws Customs

Import of gold sovereigns - Mere declaring the value of the gold coins and reflecting the same in their Income Tax Returns would not ipso facto establish that these gold....
November 25, 2013 Case Laws Customs

Import of Shredded Steel Scrap - Consignment found to contain broken goods - this is not a case of short landing but is more appropriately to be considered a case of......
November 25, 2013 Case Laws Customs

Smuggling - Penalty - Interaction was not for supply of Indian goods but for purchasing foreign goods and therefore it is difficult to accept the contention of the......
November 25, 2013 Case Laws Customs

Valuation of goods - It will be improper if importer is asked to pay customs duty as an amount more than what was the consideration for the transaction. - AT
November 25, 2013 Case Laws Income Tax

Whether a new claim can be made in the reassessment proceedings – In the reassessment proceedings the assessee was not entitled to claim deductions under Section 80J - HC
November 25, 2013 Case Laws Income Tax

Incentive/ subsidy on sale of sugar – The subsidy under the scheme was given for repayment of the term loans as the incentive to carry on business in the essential......
November 25, 2013 Case Laws Income Tax

Commission to sole selling agent - Reasonableness - There was no service provided by the partners of M/s. Laxmi & Co. in respect of manufacture and sale of production to....
November 25, 2013 Case Laws Income Tax

The repayment was made, by debit entires - The provisions of Section 269-T providing for deposits to be made over and above Rs. 20,000/- only by account payee cheque or.....
November 25, 2013 Case Laws Income Tax

Remission of Loan Liability - sales tax payable by appellant was converted into loan - the same has been held to be a capital receipt - not taxable - AT
November 25, 2013 Case Laws Income Tax

Payment made to Advocate for registration of patent rights in foreign countries - revenue expediture or capital expenditure in nature - held as revenue - claim allowed - AT
November 25, 2013 Case Laws Income Tax

Unaccounted investment for the purchase of land - taxability in the hands of individual assessee or company - Suspicion howsoever strong cannot take the place of evidence - AT
November 25, 2013 Case Laws Income Tax

Business loss - 'export incentive' written off in the Profit & Loss Account - the action of the assessee is premature - claim not allowed - AT
November 25, 2013 Case Laws Income Tax

TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT
November 25, 2013 Case Laws Income Tax

AO to compute the peak credit amounts of each of the year in accordance with the method discussed and assess the peak credit amount in the initial year and only......
November 25, 2013 Case Laws Income Tax

Statute does not prescribe a minimum time-limit for use of the machinery and hence the assessee cannot be denied the benefit of depreciation on the ground that the......
November 25, 2013 Case Laws Income Tax

Depreciation @ 60% on medical equipment as computers - computer controlled medical equipment can not be equated with computers - normal depreciation to be allowed - AT
November 23, 2013 Case Laws Central Excise

The goods used in any activity without which the manufacturing operation, though theoretically possible but commercially inexpedient, have to be treated as having nexus.....
November 23, 2013 Case Laws Central Excise

Bogus invoices issued for supply of scrap – Burden to prove – the burden is on the assessee to prove that they had received the goods covered under the invoices on the.....
November 23, 2013 Case Laws Central Excise

Mere payment of redemption fine in no way dwarfs the right of the appellant to challenge not only confiscation but also imposition of redemption fine and final penalty - HC
November 23, 2013 Case Laws Central Excise

Cenvat credit – Revenue was of the view that the appellant received was scrap and not capital goods – as the use of the goods received by the Appellant from their other....
November 23, 2013 Case Laws Central Excise

Penalty u/s 11AC - just because the duty on the goods paid before the issue of show cause notice, the same cannot be treated as the ground for non-imposition of penalty....
November 23, 2013 Case Laws Central Excise

Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT
November 23, 2013 Case Laws Central Excise

Mode of application of Refund – his is not case where duty was paid by mistake on the same goods more than once - suo moto credit of duty paid through cenvat credit is......
November 23, 2013 Case Laws Central Excise

Demand u/s 11D – assessee had issued bogus invoices for 3% commission without supply any goods - demand u/s 11D dropped - levy of penalty confirmed - AT
November 23, 2013 Case Laws Central Excise

When on lifting the corporate veil it is found that only one person/company has extraordinary interest and pervasive control over the financial matters and management of....
November 23, 2013 Case Laws Central Excise

Wrong Quotation of Penalty Provision in the SCN – The imposition of penalty under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise......
November 23, 2013 Case Laws Central Excise

Unconditional exemption or not - whether payment of duty is incorrect as per section 5A(1) - Notification No. 4/2006-CE - manufacturing of kraft paper - there is no......
November 23, 2013 Case Laws Service Tax

Cenvat credit - commission agents service would be cenvatable, as the term ‘advertisement and sale promotion’ was there in the definition of input service even during......
November 23, 2013 Case Laws Service Tax

Stay application - valuation - Business Support Service - When advances are received towards services rendered, the same would get adjusted in the bills raised - only......
November 23, 2013 Case Laws Service Tax

Valuation - Appellant was obliged to discharge property tax, water and electricity tariff etc. on behalf of the flat owners and the appellant has undertaken these......
November 23, 2013 Case Laws Customs

Suspension of the Customs House Licence under Regulation 20(3) of the CHALR, 2004 - Non compliance of procedure of Regulation 22(2) - Suspension set aside, enquiry......
November 23, 2013 Case Laws Customs

Refund of SAD - Notification No. 102/2007 - refund claim was rejected on the ground that original TR-6 challan was not filed - they had filed a bond with copy of the......
November 23, 2013 Case Laws Customs

Classification of goods - Mis declaration of goods - As no fraud can occur without human intervention, the persons connected to the illicit import were rightly brought......
November 23, 2013 Case Laws Customs

Refund of SAD / SCVD - Notification No.102/07 - If only for cutting length of the logs, which were in excess of 40 feet, sawing operations were carried out and after......
November 23, 2013 Case Laws Customs

Classification under CTH 7308 or 8503 - Wind Operated Electricity Generator - in the absence of tower parts imported for the manufacture of WOEG, WOEG cannot be said to.....
November 23, 2013 Case Laws Income Tax

Difference in value of stock – Books of accounts prepared in regular course of business have got presumption of truth whereas no such presumption is available to stock.....
November 23, 2013 Case Laws Income Tax

Educational institutions u/s 10(23C) – General observations should not and cannot become the basis of invoking 13th proviso to Section 10(23C) - issue restored for fresh decision. - HC
November 23, 2013 Case Laws Income Tax

Bandwidth/Telecom Services outside India – internet sharing - consideration being for the use and the right to use of the process, it is 'royalty' within the meaning of.....
November 23, 2013 Case Laws Income Tax

Depreciation on Non-compete Fee – The transfer of the trade mark, patents and other rights in favour of the assessee was undoubtedly the transfer of intangible assets -.....
November 23, 2013 Case Laws Income Tax

Block assessment - section 158BB(4) - set off of the loss suffered in any of the previous year in the block period against the income assessed in other previous years in....
November 23, 2013 Case Laws Income Tax

Survey u/s 133A versus search u/s 132 – ITAT is correct in saying that the material found during the course of survey operations is independent and has nothing to do......

1 ....8 9 10 111213 14 15 16........ 106

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