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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 651 to 700 of 5273 Records

1 ....10 11 12 131415 16 17 18........ 106

November 21, 2013 Case Laws Income Tax

Income was revealed as a result of survey followed by scrutiny assessment done by the A.O. and when it was confronted by the A.O. to the assessee, the later had no......
November 21, 2013 Case Laws Income Tax

Capital gains - transfer u/s 2(47) - Assessee entered into JDA agreement - As per the agreement, the assessee is entitled for 50% of built up area - held as liable to......
November 21, 2013 Case Laws Income Tax

CIT(A) was fully justified in allowing the claim of the assessee on interest paid on capital borrowed for the purpose of new glass factory set up by the assessee at......
November 21, 2013 Case Laws Income Tax

Setup and commencement of the business activity - Development of airport infrastructure activity - assessee has not completed the stages, which are considered......
November 21, 2013 Case Laws Income Tax

Deduction u/s 80M - Discrimination with foreign bank - reduction of tax rate way back in 1976 itself is after withdrawing the deduction under section 80M - there is no......
November 21, 2013 Case Laws Income Tax

Transfer pricing adjustment - benefit of up to 5% can be allowed only if the variation between the price charged/paid in respect of international transaction and ALP......
November 21, 2013 Case Laws Income Tax

Written off of bad stock - assessee had been regularly making analysis of the bad stock and only after arriving at the conclusion that the stock had become worthless/......
November 21, 2013 Case Laws Income Tax

Assessee in default u/s 201 - TDS u/s 194C or 194J - A contract, which is intended to be a contract for sale of goods [for delivery], cannot be construed as anything......
November 21, 2013 Case Laws Income Tax

Method of accounting – the assessee had right to adopt the changed system of accounting and by changing the system of accounting from mercantile to cash was a bona fide change - AT
November 21, 2013 Case Laws Income Tax

Notice u/s 148 - assessee was very well aware of its right to raise objections since the very beginning and it had not preferred to exercise the same, it is not entitled....
November 21, 2013 Case Laws Income Tax

Disallowance of expenditure - Payment of Privilege fees - Nature of expenditure - Exclusive privilege for wholesale trade of Indian made Foreign Liquor & Beer - claim allowed - AT
November 20, 2013 Case Laws Central Excise

Valuation of Niacin - Captive consumption - job work - Notification No. 10/96-CE - Such exemption being granted at public cost that cannot be liberally construed to......
November 20, 2013 Case Laws Central Excise

Penalty under Rule 26(1) of Central excise rules 2002 - Bogus Cenvatable invoices issued - the appellant was liable to pay penalty - AT
November 20, 2013 Case Laws Central Excise

Extended Period of limitation – Valuation of BOPP film cleared to the sister concern - in case of revenue neutrality, no malafide can be attributed to the assessee so......
November 20, 2013 Case Laws Central Excise

Classification of goods – supply of pre-fabricated building - the structure supplied by the appellants in unassembled form cannot be treated as prefabricated building......
November 20, 2013 Case Laws Service Tax

Whether the value received by the assessee in respect of services such as security, videography, photo rolls, iron boards, locking and sealing material etc. should be......
November 20, 2013 Case Laws Service Tax

Benefit of Notification NO.12/2003-ST will not be available to the appellant and service tax has to be paid on the gross amount charged for the supply of SIM cards. - AT
November 20, 2013 Case Laws Service Tax

Pipes or pipeline does not come under the category of ‘plant, machinery or equipment' and therefore laying of pipeline does not come within the scope of ‘Commissioning......
November 20, 2013 Case Laws Service Tax

Cenvat credit - Business Auxiliary Service - Services of commission agents – if the Cenvat Credit Rules permit Cenvat credit in respect of certain services, the same has....
November 20, 2013 Case Laws Service Tax

Reverse charge - Appellant contends that provisions were only made in records and no service was rendered to the appellant by foreign agency - appellant has not come out....
November 20, 2013 Case Laws Service Tax

Goods like cement and steel items used for laying 'foundation' and for building 'supporting structures' cannot be treated either as inputs for capital goods or as inputs....
November 20, 2013 Case Laws Service Tax

Activity of maintaining floating storage and offloading unit system and was to operate the system efficiently to receive storage and deliver correctly - not taxable as......
November 20, 2013 Case Laws Service Tax

Works Contract Service on supply and laying of pipelines for water supply project awarded by Tamil Water Supply and Drainage Board - Stay granted. - AT
November 20, 2013 Case Laws Customs

Confiscation of goods - Redemption option given to assessee - BIFR proceedings are not applicable to the seizure and confiscation for violation of the provisions of the.....
November 20, 2013 Case Laws Customs

Refund of ACD / SAD - Notification No. 102/2007 - Declaration on Invoice for no cenvat credit - The wordings of the language used will not make the difference as long as....
November 20, 2013 Case Laws Customs

Classification - Import of telegraphic message addressed to “Mahatma Gandhi, New Delhi” with certain scribbling in hand on the message - item is of historical interest -....
November 20, 2013 Case Laws Customs

Valuation of goods - Royalty payment of goods - royalty paid has no nexus either with the price of the imported components nor it is a condition of sale of the imported....
November 20, 2013 Case Laws Income Tax

Section 54E does not make any distinction between depreciable asset and non-depreciable asset and, therefore, the exemption available to the depreciable asset under......
November 20, 2013 Case Laws Income Tax

Deduction u/s 80I - Zarda Yukta Pan Masala - Once tobacco is mixed, even in a small quantity, the Pan Masala becomes a tobacco preparation, which is a separate and......
November 20, 2013 Case Laws Income Tax

Section 194C or Section 194I - The assessee has carried out freight and transportation works contracts with three transporters who transported the goods belonging to the....
November 20, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(i) - TDS u/s 195 - the assessee paid certain amounts to overseas agents for procurement of export orders. The agents have not provided any......
November 20, 2013 Case Laws Income Tax

Addition u/s 41(1) of the Income Tax Act - initially amount shown as unsecured loans was treated as own money later on - additinos confirmed - AT
November 20, 2013 Case Laws Income Tax

Interest on sticky advances – accrual of income - provision of interest on doubtful debts - the interest income relatable to NPA advances did not accrue to the assessee - AT
November 20, 2013 Case Laws Income Tax

The DIT(E) after considering the record before him, has observed that the assessee is not an independent organisation, it is an extended wing of organisation of Canada -....
November 20, 2013 Case Laws Income Tax

Since No PE in India, No income has been accrued to the assessee in India in respect of booking or sale of tickets for ‘tour packages’ of the cruises in India - AT
November 20, 2013 Case Laws Income Tax

Section 44C refers to common head office expenses and cannot encompass the expenses exclusively incurred by the expenses incurred by head office employees exclusively......
November 20, 2013 Case Laws Income Tax

Purchase and sale of share & securities - It is a clear case of systematic activity being perused with a profit motive, deploying capital and bearing the concomitant......
November 20, 2013 Case Laws Income Tax

Assessing Officer was not justified in treating agricultural income in respect of sale of breeder seeds and foundation seeds as non-agricultural income - AT
November 20, 2013 Case Laws Income Tax

Disallowance u/s 40A(2) - the addition has been agreed to due to misunderstanding/misconception of provisions of law and is against the clarification given by the CBDT......
November 20, 2013 Case Laws Income Tax

Undisclosed income - Unaccounted turnover - reasonable estimation of net profit - the average of the 13.735% and 23.99% must give rise to a reasonable percentage of NP ie 17.08%. - AT
November 20, 2013 Case Laws Income Tax

Additions u/s 41(1) - cessation of liability - there cannot be any automatic set off of the amounts relating to amounts payable to sundry creditors against the amount......
November 19, 2013 Case Laws Central Excise

Right to Re-testing of the Product - The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and that the.....
November 19, 2013 Case Laws Central Excise

Extended period of Limitation – removal of input as such under the guise of manufacture charging duty of excise - demand under section 11D - The findings recorded by......
November 19, 2013 Case Laws Central Excise

Once the fact of reversal of cenvat credit is indicated in their periodical returns, then it cannot be held that there was any misstatement or suppression with intention....
November 19, 2013 Case Laws Central Excise

Extended period of limitation - Clandestine removal of goods – There is no provision in Central Excise law that show cause notice is required to be issued within one......
November 19, 2013 Case Laws Central Excise

Onus to prove – Cenvat credit taken on the basis of extra copy invoices - CENVAT Credit has been correctly denied as its receipt and use in the factory of the appellant.....
November 19, 2013 Case Laws Central Excise

Clandestine removal of goods - Shortage of raw materials i.e. Ferro manganese and Ferro Molybdemum – assessee failed to prove burning loss or moisture loss - the......
November 19, 2013 Case Laws Central Excise

Distribution / bifurcation of cenvat credit amongst storage tanks and structures - for demand of Cenvat Credit related to structural, pre-deposit is directed for normal.....
November 19, 2013 Case Laws Service Tax

CENVAT Credit - Cargo handling service - Since no service tax is being paid on service relating to export cargo, it has to be considered as ‘exempted service’ within the....
November 19, 2013 Case Laws Service Tax

Interest demand - Excess and short duty paid - Since no refund of excess payment was admissible to the appellant, obviously the only conclusion prima facie possible......

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