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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 801 to 850 of 5273 Records

1 ....13 14 15 161718 19 20 21........ 106

November 15, 2013 Case Laws Income Tax

Merely because the CIT is of the opinion that the penalty levied by the Assessing Officer is on the lower side would not vest the Commissioner with the power of suo motu....
November 15, 2013 Case Laws Income Tax

Computation of capital gain u/s 50 - No justificationi to deny the claim of the assessee to allow adjustment of cost of new premises acquired as he has not considered......
November 15, 2013 Case Laws Income Tax

Assessment on amalgamated company – Assessment on a company which has been dissolved by amalgamation u/s 391 and 394 of the Companies Act, 1956 is invalid - AT
November 15, 2013 Case Laws Income Tax

Allowability of interest relatable to the borrowed funds given by the company to its directors and its sister concerns for acquiring agricutural land - interest allowed - AT
November 15, 2013 Case Laws Income Tax

Exemption u/s 54F - belated filing of return - extended period u/s 139(4) has to be considered for the purpose of utilization of the capital gain amount - AT
November 15, 2013 Case Laws Income Tax

Assessment of share application money as unexplained income u/s.68 - if the evidence by way of book entries were to be itself sufficient to prove cash credits, section.....
November 15, 2013 Case Laws Income Tax

Claim of interest expenditure - during earlier years interest was capitalized as work in progress towards acquisition of property - later transaction could not......
November 15, 2013 Case Laws Income Tax

Valuation u/s 50C - whether deeming provision of section 50C are applicable where the entire capital gain is exempt u/s 54EC on investment - Held yes, however exemption.....
November 15, 2013 Case Laws Income Tax

Transfer pricing adjustment - agreement was between the Indian PSU and the Indian subsidiary of two non resident companies - transaction, cannot be presumed to be......
November 15, 2013 Case Laws Income Tax

Transfer pricing adjustment - since the TPO did not adhere to the prescribed methods consciously, another innings to rectify the mistake cannot be allowed, as the TPO......
November 15, 2013 Case Laws Income Tax

CIT(A) has no power to issue directions to AO for rectification when no appeal is filing u/s 246A against the order u/s 200A - error in computerized intimation as short.....
November 15, 2013 Case Laws Income Tax

Addition made during the assessment u/s 153A - there was no assessment pending in this case and in such a case there was no question of abatement of assessment. - AT
November 14, 2013 Case Laws Central Excise

Calndestine removal of goods – Bundles of Safety matches seized – the duty demanded on unaccounted clearances reduced – Redemption fine reduced because fine should be......
November 14, 2013 Case Laws Central Excise

Stay of Refund - Refund claim under rule 5 of CENVAT Credit Rules, 2004 – unable to utilize the credit on account of closure of their factory - grant of refund stayed - AT
November 14, 2013 Case Laws Central Excise

Clandestine manufacture and removal of goods - there is no tangible evidence produced by the department to establish that Nova has clandestinely manufactured and cleared....
November 14, 2013 Case Laws Service Tax

Part of the refund claim denied on the ground that the claim pertains to period 16.08.2011 to 15.09.2011 whereas Shipping Bill No.4642020 dated 21.07.2011 submitted by......
November 14, 2013 Case Laws Service Tax

Period of limitation for filing of appeal before Commissioner of Excise (Appeals) - reduction of period from 3 months to 2 months by Finance Bill, 201 - since order was.....
November 14, 2013 Case Laws Service Tax

Claim of Reimbursement of the service tax from the recipient of services i.e BSNL - BSNL (i.e service recipient) directed to make reimbursement of service tax to the......
November 14, 2013 Case Laws Service Tax

Imposition of penalty on the appellant for belated payment of service tax, which was remitted to the credit of Revenue along with corollary interest even prior to......
November 14, 2013 Case Laws Service Tax

Benefit of exemption under notification No.12/03-ST - Evidence needed to prove value of goods - applicant failed to make out prima facie case for waiver of predeposit - AT
November 14, 2013 Case Laws Customs

Duty demand u/s 28(2) - Import of self propelled Tug Smit Jaguar, year Built 2009 with NASSAU Registry - Exemption - vessel has been used for petroleum operations except....
November 14, 2013 Case Laws Customs

Rectification of order - Incorrect entry made in the Shipping Bill under the EDI System by the assessing authority - provision could be invoked by the Central......
November 14, 2013 Case Laws Customs

Classification of ‘Optical Fibre Cable’ - Classification of goods under Customs Tariff Heading (CTH) 900 - prima facie this type of acrylic coating cannot be considered.....
November 14, 2013 Case Laws Indian Laws

Classification of industry - Provident Fund - EPF - a dry brown coconut definitely is not a fruit as it is not so understood in common parlance and which meaning has to.....
November 14, 2013 Case Laws Income Tax

Presumption u/s 292C - Seized documents appears to be the dumb documents and would not lead anywhere to prove the case of the Revenue Department - revenue failed to......
November 14, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - Previous approval of DCIT - The restrictions placed 271(1)(iii) cannot be interpreted in a manner to curtail the jurisdiction on the ITO, not to.....
November 14, 2013 Case Laws Income Tax

Validity of block assessment u/s 158BB - when the due date for filing of the return of income has expired and the assessee had not filed the return even as stating that....
November 14, 2013 Case Laws Income Tax

Depreciation on non-existing assets - All the facts go to prove that hire purchase and lease transaction were only paper transactions and there was no genuine purchase......
November 14, 2013 Case Laws Income Tax

Exemption under Section 10(23C)(vi) - Charitable purpose - Chief Commissioner has been conferred powers to ascertain while judging the genuineness of the activities of......
November 14, 2013 Case Laws Income Tax

TDS - provisions of Section 194B does not provide for deduction of tax at source where the winnings are wholly in kind and it simply puts a responsibility to ensure......
November 14, 2013 Case Laws Income Tax

Deductibility of expenditure for community development u/s 37(1) - Charity or allowable expenditure – Expenditure towards the religious funds, charitable institutions,......
November 14, 2013 Case Laws Income Tax

Addition u/s 56 - the assessee-HUF has received a gift of Rs.7 lacs from a relative who is an uncle of the Karta of this HUF - brother or sister of either of the......
November 14, 2013 Case Laws Income Tax

Adventure in trade - investment in land - conversion of land use from commercial to residential cum commercial - intention - assessee is justified in declaring the......
November 14, 2013 Case Laws Wealth-tax

Whether assessee is not assessable to Wealth Tax - When the wholly owned subsidiary could be considered as a company in which public are substantially interested, the......
November 14, 2013 Case Laws VAT and Sales Tax

Whether Mineral water and water sold in sealed Bottles or Containers or otherwise - plastic jar containing 20 litres water has not been sealed by the assessee and it is.....
November 14, 2013 Case Laws Companies Law

Appointment of arbitrator - The use of the expression ‘in the first place’ unmistakably shows that non-adjudicatory decision of the Chief Engineer is subject to the......
November 13, 2013 Case Laws Income Tax

Before making disallowance u/s 40(a)(ia), the pre-requisite conditions are that the AO should bring material on record to show that the assessee was liable to deduct tax....
November 13, 2013 Case Laws Income Tax

Allowability of deduction u/s 36 (1) (iii) - Interest liability on loans received from the State Government - assessee is maintaining the books of accounts on......
November 13, 2013 Case Laws Income Tax

Refund of tax credit u/s 115JA – Recovery proceedings u/s 226(3) - attachment of bank account - assessee sought adjustment of refund u/s 115JA with tax dues and stay of.....
November 13, 2013 Case Laws Income Tax

Block assessment - Period of Limitation of passing of the order - In cases where there is more than one authorisation, the starting point of limitation is to be computed....
November 13, 2013 Case Laws Income Tax

Exemption u/s 54EC - eligibility of capital gain from sale of depreciable assets being taxable as short term capital gain u/s 50 – overriding provision - benefit of......
November 13, 2013 Case Laws Income Tax

Annual letting value of the property by taking into consideration the notional interest on interest free deposit - notional rent on the amount of security deposit......
November 13, 2013 Case Laws Income Tax

Addition at the direction of DRP as against the total adjustment to ALP made in the draft assessment order –No any reason to interfere with the finding of the learned......
November 13, 2013 Case Laws Income Tax

Capital or revenue expenses - Disallowance of royalty - if there is no sales, no royalty is payable by the assessee - held as revenue in nature - AT
November 13, 2013 Case Laws Income Tax

Sale of ESOP – Period of holding - the assesse acquired a valuable right on the date of grant and this valuable right, which is capital asset, when sold after 3 years,......
November 13, 2013 Case Laws Income Tax

Period of holding - Whether sale of ESOP constitutes long term (LTCG) or short term capital gains (STCG) - The benefit of deferment of purchase price cannot lead to an......
November 13, 2013 Case Laws Income Tax

Disallowance of business loss - membership card was converted to equity shares - There are no provisions either for adjusting the depreciation already allowed or......
November 13, 2013 Case Laws Income Tax

Permanent Establishment under Article 5 of the DTAA between India and U.S.A - Whether Appellant has a Permanent Establishment ('PE') in India under Article 5 of the DTAA....
November 13, 2013 Case Laws Income Tax

Deduction u/s 10AA - Services under SEZ rules - Whether 'trading' is covered by the term 'services' - Held yes - AT
November 13, 2013 Case Laws Central Excise

Vacation of stay order 35-C (2A) – The unconditional stay would have operated only w.e.f. 8.4.2013 for a period of six months, which has expired, the order of......

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