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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 901 to 950 of 5273 Records

1 ....15 16 17 181920 21 22 23........ 106

November 11, 2013 Case Laws Service Tax

Valuation - Validity of Rule 5(1) of Service Tax Rules - Real Estate Agent’s Service – inclusion of reimbursement charges - Stay granted. - AT
November 11, 2013 Case Laws Service Tax

Waiver of pre deposit - commercial coaching and training service - vocational training - personality development courses - stay granted partly - AT
November 11, 2013 Case Laws Customs

Rejection of drawback claim - re-exported the imported goods after a period of 18 months - As such, legal framework of FTP cannot be automatically made applicable to......
November 11, 2013 Case Laws Customs

Fixation of brand rate of drawback - Circular No. 41/2005-Cus., dated 28-1-2005 allow only additional customs duty paid through DEPB to be considered for fixation of brand rate - CGOVT
November 11, 2013 Case Laws Customs

Confiscation of 5 gold biscuits with foreign markings totally weighing 582.8 grams - what is being given is the sale proceeds and not the gold as such. - the question of....
November 11, 2013 Case Laws Customs

Classification of the gold and silver medals imported - Once classification under Chapter 71 is upheld the appellants were eligible to pay duty at specific rates under......
November 11, 2013 Case Laws Indian Laws

Actions of the CBI, in registering a case, arresting a person as an offender, conducting search and seizure, prosecuting an accused, etc., offend Article 21 of the......
November 11, 2013 Case Laws VAT and Sales Tax

Sales Tax - Recovery of tax - Priority as between sales tax dues and dues owed to banks and financial institutions - when a first charge is created by operation of law......
November 11, 2013 Case Laws Income Tax

Constitutional validity of amendments in Section 80HHC(3) brought by the Taxation Laws (Amendment) Act, 2005 - Deduction in respect of DEPB and DFRC benefits -......
November 11, 2013 Case Laws Income Tax

Disallowance made on account of bogus purchases - AO directed the disallowance to 25% of purchases instead of the total purchases made by the AO. - AT
November 11, 2013 Case Laws Income Tax

Conversion of sole proprietorship firm into company - succession - Applicability of section 47(xiv) - Receipt of higher value of shares because of re-valuation of the......
November 11, 2013 Case Laws Income Tax

Retraction made of statement - Exhibition of the mistake or error or incorrect statement, with which the earlier statement is ostensibly imbued with, a matter of fact,......
November 11, 2013 Case Laws Income Tax

Penalty levied u/s 271(1)(c) of the Income Tax Act is deleted as the entire income has been properly disclosed in the return filed by the assesse in response to notice u/s 153A - AT
November 11, 2013 Case Laws Income Tax

Disallowance of Ocean Freight Expenses paid by the assessee company to a non resident shipping company - provisions of section 172 shall apply and those of Sections 194....
November 11, 2013 Case Laws Income Tax

In view of principles of consistency, accepted the claim of the assessee as the transaction of purchase and sale of shares and securities in question as investment and......
November 11, 2013 Case Laws Income Tax

Rejection of books of account u/s.145 is justifiable as two diaries in which unaccounted payments to the partner and unaccounted expenses recorded, were found - AT
November 11, 2013 Case Laws Income Tax

Rejection of books of accounts u/s 145(3) - Various expenditure are not verifiable as expenses towards loading and unloading, labour charges & transportation are not......
November 11, 2013 Case Laws Income Tax

Charitable purpose u/s 2(15) - Promotion and development of games - it is nowhere mentioned that a charitable society has to be poor, illmanaged, financially drenched......
November 11, 2013 Case Laws Income Tax

Research and Development expenditure i.e. G.E.Linear Development Expenditure, Eaton Project Development - the expenditure did not reflect that any new capital asset had.....
November 11, 2013 Case Laws Income Tax

Disallowance of commission expense paid to its employee directors on the ground that company had not distributed dividend in spite of there being handsome profits -......
November 11, 2013 Case Laws Income Tax

Petition u/s.264 is infructuous exercise which has admitted by the CIT u/s. 264 of the IT Act. The assessee had also not waived the right of appeal - CIT(A) directed to.....
November 9, 2013 Case Laws Central Excise

Due Date to Submit Advance Duty - Compounded Levy Scheme – The entire issue is technical in nature, and there is no loss of Revenue - stay granted - AT
November 9, 2013 Case Laws Central Excise

Cenvat credit - Input Service Distributor – Under the rule 7 of CENVAT credit rules there is no bar denying the credit in respect of the invoices of the period prior to.....
November 9, 2013 Case Laws Central Excise

Automobile Excise Cess – while interpreting the education cess levied under the excisable goods allowed rebate on cess though not covered under the notification for the....
November 9, 2013 Case Laws Central Excise

Rebate will not be admissible since the goods are free and therefore rebate on such goods is rightly denied under Rule 18 of Central Excise Rules, read with Notification....
November 9, 2013 Case Laws Central Excise

Rebate claim - Rule 18 - place of removal cannot be beyond the port of export - So the transportation cost, at the most up to port of export (the place of removal) can......
November 9, 2013 Case Laws Service Tax

Commercial Training and Coaching service - training in field of Export-Import, Merchandising and Retail Management - prima facie this activity is Vocational in nature -.....
November 9, 2013 Case Laws Service Tax

Valuation - benefit of notification no. 12/2003 - goods sold - Erection, installation and maintenance services - VAT has been paid and separate bills have been raised -.....
November 9, 2013 Case Laws Service Tax

Abatement - works contract - appellant is claiming the bonafide belief having discharged Service Tax liability after availing the abatement under Notification......
November 9, 2013 Case Laws Service Tax

Valuation - inclusion u/s 67 - amount is simply a consideration paid to the print or electronic media, as the case may be, for providing /flashing advertisements......
November 9, 2013 Case Laws Customs

Refund of deposit - Applicability of Section 27 of the Customs Act, 1962 - Unjust enrichment - The factual finding of the tribunal is correct - refund allowed - HC
November 9, 2013 Case Laws Customs

Condonation of delay - the appellant was absconding in view of the COFEPOSA detention order and the proclamation made for his appearance. The appellant was evading the......
November 9, 2013 Case Laws Customs

Refund of SAD paid - description in the sales invoices for the purpose of VAT was shown as LDPE whereas the product imported was LLDPE - mistake was due to software -......
November 9, 2013 Case Laws Income Tax

Issuance of Certificate for Nill Rate of TDS u/s 197 - AO refused to issue the certificate on the ground that the FTD of CBDT had informed that no request for inclusion.....
November 9, 2013 Case Laws Income Tax

Re-opening of assessment u/s 147 of the Income Tax Act – Having failed to look into a different dimension on which the deduction u/s. 10A could be disallowed to the......
November 9, 2013 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment - There is no case of addition of section 40A(3) with regard to purchases that were made on account of capital items - AT
November 9, 2013 Case Laws Income Tax

Forward contract a ‘hedging transaction’ or a ‘Forward transaction’ - So long as the total FCs does not exceed the exports of the year plus outstanding export......
November 9, 2013 Case Laws Income Tax

Deduction u/s 10(23C) – activities of the Board for educational purposes - profit motive - huge profits and surplus income - benefit of exemption denied - AT
November 9, 2013 Case Laws Income Tax

Service tax to be included as part of the trading receipts – Service tax receipt cannot be treated as a trading receipt. Hence, reimbursement of service tax cannot form.....
November 9, 2013 Case Laws Income Tax

Fee for technical services is for the services rendered by the assessee and service tax collected by the assessee from the recipient of services on such fee would not......
November 9, 2013 Case Laws Income Tax

Treatment of service tax collected – The assessee has collected service tax on fees received - Benefit of section 28 to 44C would not be available to the assessee and......
November 9, 2013 Case Laws Income Tax

Transfer pricing adjustments - selection of internal comparables - TPO had no mandate to have recourse to external comparables when in the present case, internal......
November 9, 2013 Case Laws Income Tax

Exemption under section 54EC - e assessee having invested the money within six months in long term specified asset, the benefit of exemption under section 54EC deserves.....
November 9, 2013 Case Laws Income Tax

Exemption u/s 54F - the assessee is required to prove the actual date of investment and the amount invested towards purchase/construction of the residential house with......
November 9, 2013 Case Laws Income Tax

Deduction u/s 48 - Development expenditure - the expenditure claimed to have been incurred by the assessees herein is about 30% and no business man would ordinarily......
November 9, 2013 Case Laws Income Tax

Disallowance u/s 194C - Trucks taken on hire - the payment made to the outside parties do not come or fall within the purview of section 194C - AT
November 9, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) / 271AAA - Concealed income - There was a search in assessee's case when investments in immovable properties were detected - levy of penalty u/s......
November 9, 2013 Case Laws Income Tax

Sharing of rental income with the developer of land / property - transfer of income by overriding title or not - AO himself has accepted the revenue sharing basis of 78%....
November 9, 2013 Case Laws Income Tax

Market to market loss - loss on account of Exchange rate fluctuation - of outstanding debtors and creditors for sale and purchase of foreign currency - speculative......
November 8, 2013 Case Laws Central Excise

SSI Exemption – Clubbing of Clearances of two units - Neither of the factories had complete equipment for manufacture the final products - demand set aside on the ground....

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number