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May 2, 2013 Case Laws Companies Law HC

An application under Section 543 of the Companies Act, 1956 cannot be made in vague terms and it cannot be used as a power to conduct a roving enquiry in these......
May 1, 2013 Case Laws VAT and Sales Tax HC

Inter-State v/s Intra state sales - movement of GAS from Andhra Pradesh to UP / Gujarat - Place of delivery - Place of transfer to title of goods - held as interestate.....
May 1, 2013 Case Laws Central Excise AT

Admissibility Suo-moto credit – suo-moto admissible Cenvat credit taken, after getting a favourable decision from the first appellate authority, is correct. - AT
May 1, 2013 Case Laws Central Excise AT

Violation of Central Excise procedures - CENVAT credit - It is settled law that for failure to follow the procedures, cenvat credit cannot be denied - AT
May 1, 2013 Case Laws Service Tax AT

Cenvat Credit of Service Tax paid to BSNL on Access Deficit Charges (ADC) - a facility or a service - Revenue cannot turn around and argue that that this is not a service. - AT
May 1, 2013 Case Laws Service Tax AT

Vocational training - notification does not require establishment of the fact whether one or some or all of the students of the assessee institute have obtained......
May 1, 2013 Case Laws Customs AT

Drawback claim denied - Commissioner without looking into the gravity of the matter under Rule 13 and also to the violation of natural justice, proceeded to decide the......
May 1, 2013 Case Laws Customs AT

Valuation - It is settled law that the quotation cannot be the basis for rejection of transaction value unless any other positive evidence of contemporaneous import. - AT
May 1, 2013 Case Laws Customs AT

Refund claim rejected as time bared - Since amount was paid as duty to Custom by the importer, the provision of section 27 of the Custom Act, are applicable - AT
May 1, 2013 Case Laws Income Tax HC

Appointment of Special auditor - satisfaction - AO while referring the matter u/s 142(2A) it is not only the books of accounts, but even by other documents which are......
May 1, 2013 Case Laws Income Tax HC

Interest under Section 244A denied - MAT credit under Section 115JA - MAT credit admissible in terms of section 115JAA has to be set off against the assessed tax......
May 1, 2013 Case Laws Income Tax HC

Re opening of assessment - Even in case of reopening of an assessment which was previously accepted under section 143(1) of the Act without scrutiny, the Assessing......
May 1, 2013 Case Laws Income Tax AT

Interest paid to HSIDC on installment of plot which was yet to be put to use - whether is of capital nature? - Held yes, deduction u/s 36 not allowed. - AT
May 1, 2013 Case Laws Income Tax AT

In view of the provisions of section 140A r.w.s. 234B, the interest that could have been charged/ adjusted as part of interest under section 234B will have to be......
May 1, 2013 Case Laws Income Tax AT

Tax an 50% of the money forfeited by assessee from the defaulted members - Had AO excluded the amount offered during the year on the same principles in which he brought.....
May 1, 2013 Case Laws VAT and Sales Tax HC

Seizure orders - the transit declaration form which was not in existence when the goods were detained cannot be regarded as a bona fide one - No illegality or error of......
May 1, 2013 Case Laws VAT and Sales Tax HC

Bone meal - Bone meal cannot qualify as an organic manure for the purpose of Entry 17 of the Third Schedule to the KGST Act. - assesee relieved of the liability for the....
May 1, 2013 Case Laws Companies Law HC

Winding up – The law does not impose an unreasonable condition of requiring a secured creditor to forsake his security before he asserts a right to urge that a company......
May 1, 2013 Case Laws Income Tax AT

TDS - Cash discount allowed to the dealers and sub-dealers for promotion of goods - cash discount is not commission - provisions of section 194H are not applicable - AT
May 1, 2013 Case Laws Income Tax HC

Re-opening of assessment - An agreement to sale without there being anything more,obviously cannot be equated with transfer of property. - HC
April 30, 2013 News Indian Laws

FINANCE BILL, 2013 passed by the Loksabha as on 30-4-2013
April 30, 2013 Case Laws Central Excise HC

Merchant Overtime Tax Charges (MOT) - if services are rendered by the Customs Officer at a place which is not his normal place of work or a place beyond the Customs......
April 30, 2013 Case Laws Central Excise AT

Refund claim – the amount which has been paid to pursue the appeal before the higher judicial fora, needs to be refunded to the assessee - AT
April 30, 2013 Case Laws Central Excise AT

Manufacture - Marketability - The processes undertaken for treatment of water did not result in the emergence of new product. - AT
April 30, 2013 Case Laws Central Excise AT

A ordinary citizen, in our view, under the ordinary course of circumstances cannot be expected to keep track of the judgment of various Courts. - Demand set aside being....
April 30, 2013 Case Laws Service Tax AT

The activity of the appellant in construction of roads on BOT basis is not leviable to service tax either under commercial or industrial construction service, works......
April 30, 2013 Case Laws Service Tax AT

Denial of abetment in terms of Notification No. 32/2004-ST - there is no such conditions in the notification for making declaration on each consignment note. - AT
April 30, 2013 Case Laws Service Tax AT

Cenvat Credit - Appellant could be under bonafide belief to avail the Cenvat credit which cannot be questioned - the demanding the same is held to be hit by limitation. - AT
April 30, 2013 Case Laws Service Tax AT

Waiver of penalty u/s 80 – once the adjudicating authority has exercised his discretion for setting aside the penalty under Section 80 of the Finance Act, 1994, that......
April 30, 2013 Case Laws Customs HC

Imports of used digital multifunction and copying machine under the Foreign Trade Policy 2009-2014 - there is no conflict between the policy and the procedure laid down. - HC
April 30, 2013 Case Laws Customs AT

Prior to budget 2012, benefit of customs duty exemption on road construction equipment was not available in cases where the contract for such construction was awarded by....
April 30, 2013 Case Laws Income Tax HC

Commencmen of business - When the assessee in the present case was in a position to apply for the tender, borrowed money for interest albeit from its holding company and....
April 30, 2013 Case Laws Income Tax HC

Sale of paintings - excluded from the purview of personal effects and consequently included as one of the capital asset under Section 2(14) w.e.f. 1.4.2008 - when the......
April 30, 2013 Case Laws Income Tax AT

Reconstitution of partnership firm - one partner retired and two were continue - provisions of Section 45(4) is applicable as it amounts to transfer - capital gain is applicable- AT
April 30, 2013 Case Laws Income Tax AT

Sale of shares - Business income v/s Long Term Capital Gain - it is relevant to see the intention of the assessee at the time of making of investment - AT
April 30, 2013 Case Laws Income Tax AT

The provision for warranty claims and free services charges were allowable as deduction on the facts that quantification of warranty claim and liability of free services....
April 30, 2013 Case Laws Income Tax AT

Levy of penalty u/s 271(1)(c) - no satisfaction as required by law has been recorded by AO during the assessment proceedings, hence, imposition of penalty is bad in law. - AT
April 30, 2013 Case Laws Income Tax AT

Export incentives Duty Drawback/DEPB u/s 80lB - DEPB/Duty Drawback benefits did not form part of net profit of eligible industrial undertaking for the purposes of......
April 30, 2013 Case Laws Income Tax AT

Share application money - if the identity of the non-resident remitter is established and the money has come in through banking channels, it would constitute a capital.....
April 30, 2013 Case Laws Income Tax AT

Addition u/s 68 - The grievance of the AO is, why he has not deposited the amount in the bank on the date of receipt itself is too be hyper technical in his approach - AT
April 29, 2013 Case Laws Central Excise AT

Cenvat Credit - Job Worker availed cenvat credit on inputs and capital goods - Job work under NTF No. 214/86-C.E. not to be considered as exempted goods if principal......
April 29, 2013 Case Laws Central Excise AT

Refund claim - reduction of price subsequent to clearance of the goods - Refund claim rejected - price variation clause itself is not a ground to consider the assessment....
April 29, 2013 Case Laws Service Tax HC

Levy of Service Tax on Chit Business - Scope of the term “services“ - section 65B(44) - Negative list - transaction in money - No Service Tax - Sr. No. 8 of the......
April 29, 2013 Case Laws Customs AT

MRP based valuation - imports - the appellants are importing the goods not for retail sale but for repacking, labelling and branding and selling the same in bulk - No CVD on MRP – AT
April 29, 2013 Case Laws Income Tax AT

Royalty / FTS – back-up services and IT support services for solving IT related problems - DTAA - unless and until the services are not made available, same cannot be......
April 29, 2013 Case Laws Income Tax AT

Exemption 10A(7) r.w.s. 80IA(10) - Excessive profit - since the assessee's operations are efficient enough to obtain more profits AO's action in restricting the profits.....
April 29, 2013 Case Laws Income Tax AT

Cessation of trading liability U/s 41(1)(a) - Outstanding of creditors even for more than three years cannot be considered as sufficient evidence of cessation of......
April 29, 2013 Case Laws Income Tax AT

Computation of capital gains - deduction u/s 48 or u/s 54 - consideration paid to wife under the condition of separation - should be considered as allowable deduction u/s.54(2) - AT
April 29, 2013 Case Laws Income Tax HC

TDS u/s 194C - separate contracts or composite contract - essentially it was only the main contract for construction of refinery - TDS liable to be deducted on the whole amount - HC
April 29, 2013 Case Laws Income Tax AT

Revenue Recognition - Reimbursement of advance tax - it cannot be said that the amount disputed by APTRANSCO has really accrued only because, the assessee company has......

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