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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 701 to 750 of 5273 Records

1 ....11 12 13 141516 17 18 19........ 106

November 19, 2013 Case Laws Service Tax

Classification of service - Commercial or Non commercial service - Merely because some amount is charged for using the Park / stadium as entry fee, it cannot be said......
November 19, 2013 Case Laws Service Tax

Valuation - Exclsuion of cost of goods sold - Notification 12/2003 - invoices unilaterally raised by the appellants indicating the break-up without substantiating the......
November 19, 2013 Case Laws Service Tax

Renting of Immovable Property Service - refundable deposit is not in the nature of service and hence do not represent the consideration of service tax - AT
November 19, 2013 Case Laws Service Tax

Issuance of receipts in the name of individual teachers, while the coaching was conducted under a particular name of educational institute - prima facie case is against.....
November 19, 2013 Case Laws Service Tax

CENVAT Credit - invoices in the name of their Head Office, whereas the Head Office was not registered as an Input Service Distributor - stay granted partly - AT
November 19, 2013 Case Laws Customs

Refund of SAD - Conversion factor - the petitioner cannot make an issue by mixing and interchanging the conversion factor of round timber logs with that of the sawnwood.....
November 19, 2013 Case Laws Customs

Import of old and used tyres - Misdeclaration of goods - Goods declaraed as Old and used discarded tyres - In spite of that if some of the users in India make use of......
November 19, 2013 Case Laws Customs

Confiscation under Sec. 111(d) & 111(f) - Declaration of palm oil as crude palm oil - The Collector has not specified in his order as to what is the deficiency in the......
November 19, 2013 Case Laws Customs

Confiscation - Import of old but unused hard disk - The officers who have examined are not expert in the field and there is no reason not to believe the report of......
November 19, 2013 Case Laws Income Tax

Addition u/s 69 and penalty u/s 271(1)(c) - Failure of the assessee in proving the capacity of the various shareholders to invest in the share capital, could not have......
November 19, 2013 Case Laws Income Tax

The assessee who are in the business of blending and processing of tea and export thereof, in 100% EOUs are manufacturer/ producer of the tea for the purpose of claiming....
November 19, 2013 Case Laws Income Tax

Classification of head of Income – adventure in the nature of trade or sale of capital asset - sale of property after getting the flats constructed - taxable as capital.....
November 19, 2013 Case Laws Income Tax

Exemption u/s 10AA - SEZ unit - Conversion of partnership firm into Company - trading activity - exemption to continue - AT
November 19, 2013 Case Laws Income Tax

Additions u/s 41(1) - the remission of principle amount of loan obtained from bank and financial institution had not been claimed as expenditure or trading liability in.....
November 19, 2013 Case Laws Income Tax

Interest u/s 234B and 234C – assessee was liable to pay advance tax for the year under consideration - It had failed to pay advance tax on stipulated dates - levy of......
November 19, 2013 Case Laws Income Tax

Addition u/s 69A on the ground of household expenses - no evidence prodced that any drawings made by wife of assessee for contribution to household expenses - addition confirmed - AT
November 19, 2013 Case Laws Income Tax

Indo Denmark DTAA - Taxability of software as Royalty or FTS - cost recovered from the various agents towards usage of software are directly connected with the shipping....
November 19, 2013 Case Laws Income Tax

Cancellantion of registration u/s 12AA(3) - Department cannot rely on party’s statements, more so, when it was not confronted to the assessee for cross examination, the.....
November 19, 2013 Case Laws Income Tax

Addition u/s 41(4A) - Withdrawal from special reserve account - The method of presentation in the Balance Sheet does not matter for the purposes of sec. 36(1)(viii)......
November 19, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) – the section has been enacted to provide for a remedy for loss of revenue, by reason of concealment of particulars of income - penalty confirmed - AT
November 19, 2013 Case Laws Income Tax

Allowance of deduction u/s 80IA of the Income tax Act - Income from sale of VSAT equipment – telecommunication services - deduction allowed - AT
November 19, 2013 Case Laws Income Tax

Onus on whom to substantiate an expense - The burden was on the assessee to support and substantiate his claim for the expenses by establishing that the same were......
November 19, 2013 Case Laws Income Tax

Application for stay of Revision proceedings u/s 263 - stay should not be granted in this case and the same stands dismissed. - AT
November 18, 2013 Case Laws Central Excise

Charges of clandestine removal are serious charges and cannot be established on the basis of some loose documents of unverified nature - AT
November 18, 2013 Case Laws Central Excise

Classification of modified starch - MSP starches manufactured by the assessee belong to category of native starches of CETH 1103.00 and not modified starches of 3505.90 - AT
November 18, 2013 Case Laws Central Excise

Interest on wrong availiment of cenvat credit - The word ‘OR’ found in Rule 14 cannot be read as ‘AND’. - The assessee’s contention that they did not utilize this credit....
November 18, 2013 Case Laws Central Excise

Cenvat Credit - polymer in metal crates and the polymer is debulked from metal crates into bags and the polymer bags are cleaned, repacked and relabeled - prima facie......
November 18, 2013 Case Laws Central Excise

Interest on wrong availment of cenvat credit while availing SSI exemption –– In case the wrongly availed credit stand reversed without utilizing the same, no......
November 18, 2013 Case Laws Central Excise

Classification of Goods - Chapter 11 OR Chapter 35 - unless certain parameters are ascertained on test, it cannot be conclusively found as to whether the impugned goods.....
November 18, 2013 Case Laws Central Excise

Packing activity manufacture or not - the packing of used Mercury in 30 Kg Cans in which the same was sold would not amount to manufacture in terms of Chapter Note 10......
November 18, 2013 Case Laws Service Tax

Valuation - Exemption Notification No. 12/03-ST - spare parts used while providing service within the warranty period - prima facie service tax is payable only on the......
November 18, 2013 Case Laws Service Tax

Manpower supply service or IT service - classifiation - what was provided was actually ‘manpower supply service’, even though the assessee claimed it under ‘information.....
November 18, 2013 Case Laws Service Tax

Waiver of penalty - service tax has been deposited before issuance of show cause notice u/s 73(3) - where there was wilful contravention of the provisions with a view to....
November 18, 2013 Case Laws Service Tax

Demand of service tax - Renting of immovable property - Sale of space or time for advertisement - Club or Association Service - Amount received from BCCI as subsidy for.....
November 18, 2013 Case Laws Customs

Benefit of exemption under Notification 21/2002-Cus - Export and import of oil well equipments - merely because they have claimed benefit at the time of importation,......
November 18, 2013 Case Laws Customs

Benefit of exemption notification - Imported raw material is Zircon Concentrate or Zircon ore - Zircon sand are nothing but the Zircon Ore - benefit of exemption allowed - AT
November 18, 2013 Case Laws Customs

Confiscation u/s 113 - Attempt of illegal export - the failure of the department to produce the panch witness invariably strengthens the case of the appellant and the......
November 18, 2013 Case Laws Customs

Rejection of refund claim - Time barred - Refund under Notification No. 102/2007 - if the word “from” is used, the day on which that event has taken place has to be excluded. - AT
November 18, 2013 Case Laws Customs

Rejection of refund claim - . As the assessing officer failed to give the exemption, therefore appellant are entitled to claim refund without challenging the bill of entry - AT
November 18, 2013 Case Laws Customs

DEPB credit – Alleged that appellant have show inflated export price with intent to avail higher DEPB benefit – There is no legal basis for restricting the benefit on......
November 18, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The intention of the legislature is to tax dividend only in the hands of the share-holder and not in the hands the concern - protectvie......
November 18, 2013 Case Laws Income Tax

Determination of ALP by TPO – The CIT (A) has simply followed the statutory provision while determining the OP/TC margin of the comparable companies by applying the......
November 18, 2013 Case Laws Income Tax

Addition made u/s 50C of the Income tax act on sale of land - Once the documents were not registered, invocation of provisions of section 50C for adopting the same......
November 18, 2013 Case Laws Income Tax

Addition u/s 68 - Since Assessee furnished details of debtors and also the entries made in the books of account, both the AO and the CIT(A) have erred in considering......
November 18, 2013 Case Laws Income Tax

Adventure in the nature of trade or sale of capital asset - sale of property after getting the flats constructed - is it a case of coversion of capital assets into stock....
November 18, 2013 Case Laws Income Tax

Limitation u/s 149 – Violation of section 150(1) – As per the provisions of sec. 149(1), no assessment can be reopened beyond a period of 6 years from the end of the......
November 18, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - excise duty was charged on the goods sold - The claim that the agreement of sale was on principal to principal basis is not controverted -......
November 18, 2013 Case Laws Income Tax

Jurisdiction of CIT(A) - Power to set aside the assessment and refer the case back to the AO - What the AO has to do in the set aside proceedings is merely calculation......
November 18, 2013 Case Laws Income Tax

Arm Length Price (ALP) - Interest free loans to the sister concern by the Assessee-company - AE's who are 100% subsidiaries - The appropriate rate would be LIBOR plus 2% - AT
November 18, 2013 Case Laws Income Tax

Revision u/s 263 - CIT(A) has never considered and decided the issue which is sought be revised u/s 253 - doctrine of merger as pleaded by the assessee is not applicable....

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