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Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

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Showing 951 to 1000 of 5273 Records

1 ....16 17 18 192021 22 23 24........ 106

November 8, 2013 Case Laws Central Excise

It is a common knowledge that if the goods cleared for export, Central Excise duty does not arise - demands raised on Sand Stone Tiles and Khatu Marble Tiles set-aside - AT
November 8, 2013 Case Laws Central Excise

Rebate claim – Non-submission of original and duplicate copy of ARE-1 under Rule 18 of the Central Excise Rules, 2002 r.w Notification No. 19/2004 - rebate denied - CGOVT
November 8, 2013 Case Laws Central Excise

Rebate claim – Combipack - export of mosquito repellant machine & liquid - the combo pack gets specific characteristic as insecticide under 3808 10 - The goods falling......
November 8, 2013 Case Laws Central Excise

Rebate claim – The availment and utilization of accumulated Cenvat credit of one unit against payment of duty liability of another unit cannot said to be proper payment of duty - CGOVT
November 8, 2013 Case Laws Central Excise

Rebate claim – The procedural requirement of getting goods cleared under DEEC Scheme, examined and sealed by Superintendent, Central Excise is for availing DEEC benefit.....
November 8, 2013 Case Laws Service Tax

Consulting Engineers Service – Failed to apply for Registration and pay duty - invocation of the extended period of limitation and the order of assessment confirming......
November 8, 2013 Case Laws Service Tax

Interior Decorator Service - On the issue of classification and taxability, both the members are in agreement - decided against the assessee. - But on the issue of......
November 8, 2013 Case Laws Service Tax

Power of adjudicatory authority u/s 80 to waive penalty - The benefit of the Section 80 of the Act cannot be extended to the appellant in as much as they were aware of.....
November 8, 2013 Case Laws Service Tax

Banking and Financial services Section 65(12) r.w.s 105)(zm) - Fixed amount charged as lease of equipment - the appellants are not a banking company or a financial......
November 8, 2013 Case Laws Service Tax

Finishing services such as glazing, plastering, painting, floor and wall tilling, wall covering and wall papering, wood and metal joinery and carpentry etc - benefit of.....
November 8, 2013 Case Laws Service Tax

Cleaning services for educational institutions – Prima facie the appellant has made out a case for waiver of pre-deposit - AT
November 8, 2013 Case Laws Service Tax

Works Contract - availing cenvat credit on Inputs while opting for composition scheme - payment made by the applicant is sufficient for waiver of pre-deposit of balance....
November 8, 2013 Case Laws Customs

Import of Crude Palm Oil - high content of Acid about 10% - the entry in the Notification should not be construed by taking aid of the provisions of Food Adulteration......
November 8, 2013 Case Laws Customs

Valuation - the case is one, prima facie, of non-accountal of imported goods and the proper provision of law to be invoked by the Revenue was Section 72 of the Customs......
November 8, 2013 Case Laws Customs

Notification 21/2002 - Whether co-polymers of vinyl chloride/vinyl acetate would fall under the broad category of polymers of vinyl chloride under heading 3904 and......
November 8, 2013 Case Laws Customs

Import of brand new vehicle or not - The car was not used in the U.K. The finding that the vehicle was a new motor vehicle is not perverse or contrary to the evidence - AT
November 8, 2013 Case Laws Income Tax

Income from other sources or Business income - Search u/s 132(4) - cash was found from the residential and business premises of the assessee - held as business income - AT
November 8, 2013 Case Laws Income Tax

Katchi Rokar has to be taken as one complete document and cannot be bifurcated for making additions on account of income shown, without reducing from the said amount,......
November 8, 2013 Case Laws Income Tax

Whether the payment of 'discount' and 'rebate' was subject to deduction of TDS – There was 'agency agreement' - Certain incentives as given by the assessee did not......
November 8, 2013 Case Laws Income Tax

Notice of penalty u/s wrong provision of Act – The standard proforma without striking of the relevant clauses will lead to an inference as to non-application of mind -.....
November 8, 2013 Case Laws Income Tax

Additions on account of bogus purchases - accommodation bills - AO only restricted to 20% of purchases claimed, it is surprising that the revenue now contends that the......
November 8, 2013 Case Laws Income Tax

Whether investment in unquoted shares be excluded while applying the disallowance provisions of section 14A - Held no - AT
November 8, 2013 Case Laws Income Tax

Whether the assessee is entitled to adjust the loss on short term capital assets (STCA) arising on one set of transactions, i.e., 'on market transactions', with the......
November 8, 2013 Case Laws Income Tax

Disallowance of advance billing - accrual of income on progressive billing - The amount due to the customers as shown by the assessee thus was nothing but receipt of......
November 8, 2013 Case Laws Income Tax

Disallowance of interest paid on loans taken from family members u/s.40A(2) - Interest paid at the rate of 18% per annum on unsecured loans during the relevant period......
November 8, 2013 Case Laws Income Tax

Fringe Benefit Tax (FBT) - FMV - ESOP - the average market price adopted as the 'prevailing price' on the date of conversion of GDRs into equity shares as the 'cost of......
November 8, 2013 Case Laws Income Tax

Transfer Pricing Adjustment - Reference to Transfer Pricing Officer - the aggregate of international transactions was below Rs.15 Crores - AO was not mandatorily......
November 8, 2013 Case Laws Wealth-tax

Factory land - asset u/s 2(ea) of the Wealth tax act – There may be situations in which a part of factory land may be sold as ‘land’ but as long as it is a part of the......
November 8, 2013 Case Laws VAT and Sales Tax

Non maintenance of stock register - Exemption under second sales - Keeping of a stock register by the manufacturer is of importance to verify the assessee's account for.....
November 7, 2013 Case Laws Central Excise

Invoice on Different Address - Cenvat Credit – - On receipt of the goods the other unit endorsed the invoices in name of the assessee inasmuch as the inputs were meant.....
November 7, 2013 Case Laws Central Excise

Cenvat credit on GTA services – service tax paid on C & F services is admissible as credit in the case of 100% EOU in view of the fact that place of removal in the case.....
November 7, 2013 Case Laws Central Excise

Classification of Natural Marble / Granite – Chapter 25 OR Chapter 68 – If the classification of polished marbles is under Chapter 25, Granite slabs undergone the same.....
November 7, 2013 Case Laws Central Excise

Eligibility of Cenvat credit – Input Service Distributor – Prima facie the procedure laid down for obtaining registration and then passing the credit as input Service......
November 7, 2013 Case Laws Central Excise

Amount to be Deposited u/s 11D - no evidence has been produced to indicate that they have shown an amount of duty more than the what they have paid to department in such....
November 7, 2013 Case Laws Service Tax

Validity of CENVAT credit – duty paid documents - There is cooperation from the department whereas there is total non-cooperation from the appellant - stay granted partly - AT
November 7, 2013 Case Laws Service Tax

CENVAT credit - Appellant is availing the services of the sub-contractor for providing an output service on which he is discharging the Service Tax liability under the......
November 7, 2013 Case Laws Service Tax

Adjustment excess tax paid under Rule 6(3) - first service tax was paid but later adjusted on the ground that other party is liable to pay service tax - stay granted - AT
November 7, 2013 Case Laws Service Tax

Business Auxiliary Service or Club / Association service - sale of Carbon Emission Reduction (CER) Certificates - The applicant received the sale proceeds and......
November 7, 2013 Case Laws Service Tax

Import of services - Payment to the foreign service-providers - On-site jobs services - levy of service tax on reverse charge basis - matter remanded back - AT
November 7, 2013 Case Laws Service Tax

Manpower recruitment and supply agency services - employees on deputation - As the applicant are deputing their employees to the other associate companies of UTI......
November 7, 2013 Case Laws Service Tax

Modification of Stay order - Similar matter referred to larger bench in another case - appellant has not been able to make out a case for modification of our stay order - AT
November 7, 2013 Case Laws Customs

Classification of goods - Marketability of the sludge/sediment oil found in the Tank No. 8 of the vessel TT Theo Strous, brought for breaking by the appellant - revenue.....
November 7, 2013 Case Laws Customs

Import of old and used Digital Multifunctional Printer Copier/Scanner/Facsimile Machine with standard accessories - confiscation and penalty - subsequent introduction of....
November 7, 2013 Case Laws Customs

Valuation of goods - inclusion of demurrage in the assessable value of the goods - the appellant cannot claim the benefit of the beneficial circular of 2001 - Prima......
November 7, 2013 Case Laws Income Tax

Deduction u/s 80P - The RBI cancelled the license w.e.f. 30.10.2003. Thus, the assessee is neither a State Cooperative Society nor it is a Bank under the Banking......
November 7, 2013 Case Laws Income Tax

Ad-hoc disallowance of 25% of the expenditure towards payment to junior artists, costumes, dresses, makeup, hairdressers, dubbing, song recording, mixing, dancers,......
November 7, 2013 Case Laws Income Tax

Whether payment made to employees in india falls under the category of ‘Fees for technical services’ – seconded agreement - Indo-UK Treaty - The 'make available'......
November 7, 2013 Case Laws Income Tax

Addition wrongly made u/s 68, instead of section 69 of the Income Tax Act – It is trite that as long as an action is authorized or governed by a provision, mere wrong......
November 7, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS - Non deposition / submission of Form 15H / 15G is not a ground to disallow expense u/s 40(a)(ia) - AT
November 7, 2013 Case Laws Income Tax

When there is only a change in the name of the company and all other things including the management of the company remains unchanged, then it cannot be said that the......

1 ....16 17 18 192021 22 23 24........ 106

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

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H: Microphone Tech Classification: Functionality Over Technology.

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