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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 601 to 650 of 5273 Records

1 ....9 10 11 121314 15 16 17........ 106

November 23, 2013 Case Laws Income Tax

Condonation of delay - Once the Income Tax Practitioner is changed it may not be possible for the assessee to get affidavit of Income Tax Practitioner - delay condoned - HC
November 23, 2013 Case Laws Income Tax

Change in method of accounting system – Loss incurred - The change cannot be rejected on the ground that it has resulted into claiming more expenditure during the year......
November 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Tribunal was required to consider post-amended provision of section 271 [1] of the Act. - HC
November 23, 2013 Case Laws Income Tax

Electrical installations – “electrical fittings” or “plant and machinery” – Rate of depreciation 10% or 15% - issue remanded back to the tribunal to examine the question once again - HC
November 23, 2013 Case Laws Income Tax

There was no previous assessment finalized therefore, in the assessment framed in re-assessment proceedings under Section 147 of the Act would attract levy of interest......
November 23, 2013 Case Laws Income Tax

Reassessment u/s 143(3)/147 – n view of the newly inserted proviso to sub-section (1) of Section 148 of the Act, w.e.f. 1.10.1991, the notice issued under section 143(2)....
November 22, 2013 Case Laws Central Excise

100% EOU - Egg Shell Powder Manufactured Item or not – Benefit of exemption of Notification No.23/2003 – there is no reason to deny the benefit of this notification to......
November 22, 2013 Case Laws Central Excise

Eligibility for refund – Unjust enrichment - price revision - the document said to be credit notes is actually a tax invoice showing the amount excess collected to......
November 22, 2013 Case Laws Central Excise

Services have been availed for erection, installation & commissioning, repairing and maintenance and insurance of the fly ash extraction plant installed by the appellant....
November 22, 2013 Case Laws Central Excise

Under-declaration - processed fabric – Job Work - The under-declaration was on account of wrong declaration given by the merchant manufacturer and not the appellant - no penalty - AT
November 22, 2013 Case Laws Central Excise

Penalty u/s 11AC - Shortage of finished product vis-a-vis balance recorded in the RG-1 register – the appellant having sufficient balance in the RG-23A register, cannot....
November 22, 2013 Case Laws Central Excise

Cenvat Credit - duty paying documents - denial of Cenvat Credit on the basis of Carbon copy/extra copy of the invoices and imposition of penalty for taking wrong Cenvat.....
November 22, 2013 Case Laws Central Excise

Eligibility for Cenvat credit of the welding electrodes used for repair and machinery of the plant and machinery – credit allowed - AT
November 22, 2013 Case Laws Central Excise

The liability of the assessee at the time of removal of the Cenvat credit availed inputs as obsolete inputs or waste, which are nothing but the inputs cleared as such......
November 22, 2013 Case Laws Service Tax

Supply of tangible goods (STGU) - Since the tankers were not located during the entire duration of their use by the assessee, within the territory of India, the assessee....
November 22, 2013 Case Laws Service Tax

In spite of the observations and findings that prima facie case is in favor of assessee, CESTAT directed the appellant to make pre-deposit - full stay granted. - HC
November 22, 2013 Case Laws Service Tax

Challenge to the letter issued by the Superintendent, Service Tax requesting the petitioner to deposit the amount of service tax short paid/not paid as detected by the......
November 22, 2013 Case Laws Service Tax

Levy of service tax on the activity of promotion, marketing, organizing or in any other manner assisting in organizing game of chance including lottery - refund of......
November 22, 2013 Case Laws Service Tax

Construction services - challenge to the levy on the ground that the Parliament cannot impose service tax on material or goods used in execution of works/composite......
November 22, 2013 Case Laws Service Tax

Transactions in lottery tickets are not liable to service tax under the provisions of the Finance Act, 1994, as amended by the Finance Act, 2012, under negative list,......
November 22, 2013 Case Laws Service Tax

Constitutional validity of levy of service tax on “promotion, marketing, organising or in any other manner assisting in organising game of chance, including lottery -......
November 22, 2013 Case Laws Customs

Despite releasing additional quota to the exporters, the Government could not achieve the desired results and, therefore, imposing penalty on the defaulting exporters in....
November 22, 2013 Case Laws Customs

Import of copper concentrate - Demand of interest - Prior to 13.7.2006 there were no provision for demand of interest on differential duty on finalization of......
November 22, 2013 Case Laws Customs

Appellant has himself brought the fact of wrong shipment to the notice of the Revenue authorities, without filing the Bill of entry, subsequent filing of bill of entry......
November 22, 2013 Case Laws Customs

Duty drawback - Confiscation of goods - no proof that goods procured from supporting manufcturer - recovery of drawback with penalty confirmed - AT
November 22, 2013 Case Laws Customs

Interest on Refund - liability to pay interest commences from the date of expiry of three months from the date of receipt of application for refund and not on the expiry....
November 22, 2013 Case Laws Customs

Refund of Special Additional Duty (SAD) - whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of......
November 22, 2013 Case Laws Income Tax

Capital receipt or revenue receipt – financial schemes in which deposits were collected from the Public - The assessee is merely a custodian of the deposit - not taxable....
November 22, 2013 Case Laws Income Tax

Applicability of section 292BB – The new provision is applicable for the assessment year 2008-09 and certainly not applicable for the assessment year under consideration....
November 22, 2013 Case Laws Income Tax

Dissolution clause in Trust deed – Exemption u/s 80G - For the purpose of the exemption certificate under section 80G(5) there need not be any dissolution clause in the trust deed - HC
November 22, 2013 Case Laws Income Tax

Unaccounted investment – No search was carried out on the appellant. - The third person evidence cannot be base for addition on the basis of any entries therein. - HC
November 22, 2013 Case Laws Income Tax

The assessee firm which is only a representative of these companies and is carrying out its obligation for filing of the return of income as well as managing the entire.....
November 22, 2013 Case Laws Income Tax

No deduction of tax certificate u/s 197 - No reasons were assigned as to why the application of the petitioner has been rejected - matter remanded back for re-consideration - HC
November 22, 2013 Case Laws Income Tax

LTCG - merely on the basis of the reason that share broker was involved in unfair trade practice in collusion with others, where a person who bonafidely entered into......
November 22, 2013 Case Laws Income Tax

Leather testing charges paid to non-resident - services were rendered outside India even if utilized in India, the impugned leather testing fees was not taxable in India....
November 22, 2013 Case Laws Income Tax

Addition u/s 68 – Share application money - where assessee has submitted the details and AO has not conducted any enquiry or has no material in his possession to prove.....
November 22, 2013 Case Laws Income Tax

Provision for leave salary – The deduction u/s 43B(f) cannot be allowed on the making of a mere provision unless the amount is actually paid - AT
November 22, 2013 Case Laws Income Tax

Cash found during search – rejection of books of accounts - An assessment by estimating income would not preclude an addition on account of unexplained credit u/s. 68 of the Act - AT
November 22, 2013 Case Laws VAT and Sales Tax

Reopening of assessment - Exemption of trade tax on the sale of rice - The notification dated 30.09.2004, which carries exclusion of some goods will apply prospectively....
November 21, 2013 Case Laws Central Excise

In view of the addition of Explanation to Section 2 (d), Zinc Dross is to be deemed as 'marketable' and, therefore, they have to be considered as excisable goods and......
November 21, 2013 Case Laws Central Excise

Condonation of Delay – Delay of More than 6 years – Such long period of lapse creates a vested right for the respondents not to be dragged into further proceedings - AT
November 21, 2013 Case Laws Central Excise

CENVAT credit on non-duty paid scrap - Contravention of Rule 25 (a) - duty paying document - invoice of the second stage dealer – The reason that the goods were not......
November 21, 2013 Case Laws Central Excise

Jurisdiction of the Tribunal u/s 35B – The case is one of rebate of duty, hence CESTAT has no jurisdiction to decide this appeal in view of Clause (b) of first proviso......
November 21, 2013 Case Laws Central Excise

Eligibility for cenvat credit on spare parts - the component parts of the Ventra locomotives would have to be treated as inputs eligible for cenvat credit - AT
November 21, 2013 Case Laws Service Tax

Cenvat credit on Construction Service for setting up of factory - Whether Service tax on setting up of immovable property is a service and goods can be taken as inputs......
November 21, 2013 Case Laws Service Tax

Validity of Debit Notes - Availment of cenvat credit – just because before the word invoice, the word debit note has been added, these documents would not cease to be a.....
November 21, 2013 Case Laws Customs

Confiscation of goods - Once the declared classification has been accepted, there can be no dispute whether the scaffolding could be considered as equipments. old and......
November 21, 2013 Case Laws Customs

Refund claim - No declaration on invoice - If the appellants have not even mentioned SAD on the invoices, the purchasers is not in a position to avail the credit of the.....
November 21, 2013 Case Laws Income Tax

Assessment u/s 153A - Name not appearing on warrant or authorization (WOA) - search being authorized in the name of more than one person - decided against the assessee - AT
November 21, 2013 Case Laws Income Tax

The statement u/s.133A is by itself of no evidentiary value, and it is validity, if so, would only be with reference thereto, i.e., to the extent it explains or......

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