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1 ....1452 1453 1454 145514561457 1458 1459 1460........ 1560

February 2, 2013 Case Laws Central Excise HC

Assessable / Transaction Value – inclusion of Cost of Pre Delivery Inspection (PDI) and Free after sales services - circulars, is contrary to Section 4(3)(d), liable to.....
February 2, 2013 Case Laws Central Excise HC

CENVAT credit - assessee paid duty treating the activity as manufacture - revenue states no manufacturing activity and denied credit - in either event, no duty......
February 2, 2013 Case Laws Central Excise HC

Change of ownership – Area-based exemption - Circular No. 960/03/2012-CX dated 17th February, 2012 - the petitioner would be entitled for the exemption. - HC
February 2, 2013 Case Laws Service Tax HC

Rate of service tax on Works Contract Service - the rate of tax applicable on the date on which the services were rendered would be the one that would be relevant and......
February 2, 2013 Case Laws Customs HC

Return of a sum of Rs.2 crores collected under coercion during the search conducted at the branch office - no tax could be collected from the assessee, without an......
February 2, 2013 Case Laws FEMA HC

It cannot be stated that mere denial of the request for cross-examination has led to breach of principles of natural justice and thus, warranting an intercession by this....
February 2, 2013 Case Laws Income Tax HC

Disallowance of loss - Merely because in a particular year, the loss was higher, that would not empower AO to reject the books of accounts, unless some specific defect......
February 2, 2013 Case Laws Income Tax HC

Addition on the basis of statements made u/s 132 (4) during the course of search - once there is a clear admission, voluntarily made, on the part of the assessee, that......
February 2, 2013 Case Laws Income Tax HC

Unexplained Cash Credit - in case of capital contributed by a shareholder, the identity of the shareholder is only required to be proved - HC
February 2, 2013 Case Laws Income Tax HC

Undisclosed sale - As the hundies were fake as such neither there was any actual sale nor actual profit was derived by the company on its sale as such addition of the......
February 2, 2013 Case Laws Income Tax SC

Bad debts versus Provisions for bad and doubtful debts - provisions of Sections 36(1)(vii) and 36(1)(viia) are distinct and independent items of deduction and operate in....
February 1, 2013 Case Laws Central Excise HC

Section 11A(2B) – In the instant case escape of duty was not intentional or there was a reason of deception – No penalty shall be levied - HC
February 1, 2013 Case Laws Service Tax AT

Valuation – Providing study materials, test papers etc. is a part of coaching services and is required to be included in the value. - AT
February 1, 2013 Case Laws Service Tax AT

Recovery proceedings against a deceased assessee – demand confirmed on the basis of aforesaid SCN cannot be sustained. - AT
February 1, 2013 Case Laws Service Tax AT

Denial of refund claim – Although the appellant paid the service tax to the department by calculating the instalment as cum-service tax, but it does mean that they have.....
February 1, 2013 Case Laws Service Tax AT

Activity of technical testing of the LPG tankers - technical inspection and testing under the Indian Explosive Act, 1884 is a statutory obligation, therefore the same is....
February 1, 2013 Case Laws Customs HC

Refund of the excess anti-dumping duty - denial as refund claim as pre-mature - The payment of provisional anti-dumping duty is subject to the finalization of the......
February 1, 2013 Case Laws Customs HC

Recovery towards the duty drawback and a fiscal penalty of Rs.5 lakhs on the Director - The manner in which both the authorities have dealt with the case is thoroughly......
February 1, 2013 Case Laws Central Excise AT

Whether education cess and higher education cess paid through PLA is refundable in terms of Notification No. 56/2002-C.E - Unit is located J&K - held No - AT
February 1, 2013 Case Laws Service Tax AT

Business Auxiliary Services – Assessee received sum in respect of services rendered for registration of vehicle with the RTO authorities. – Liable for Service tax under the BAS. - AT
February 1, 2013 Case Laws Customs HC

Notification 21/2002 – import duty on tags, labels, stickers, belts, buttons or hangers - Benefit of notification cannot be declined to the assessee merely because......
February 1, 2013 Case Laws Indian Laws SC

Adjournment - Repeated Adjournments - faith and hope of the people in the constitutional system. - Delay gradually declines the citizenry faith in the system. It is the....
February 1, 2013 Case Laws Income Tax HC

Notice issued for reopening of assessment is bad in law as it does not even carry a whisper that there has been a failure on the part of the assessee to fully and truly.....
February 1, 2013 Case Laws Income Tax AT

Payment of liquidated damages - Capital or Revenue in nature - the claim of assessee on liquidated damages deducted under the agreed condition of the contract is......
February 1, 2013 Case Laws Income Tax HC

Provision for retirement gratuity written back already stood allowed - unilateral act of the assessee in writing back would not be treated as remission or cessation of......
February 1, 2013 Case Laws Income Tax AT

Veracity of appeal by revenue - Instruction issued by the CBDT are applicable for the pending cases also - monetary tax limit for not filing the appeal before the ITAT......
February 1, 2013 Case Laws Companies Law HC

Scheme of amalgamation - whether a Company Judge was competent enough to direct Central Government to carry on investigation and that too, by a named agency? - ......
January 31, 2013 Case Laws Income Tax AT

Reopening of assessment - no notice under section 143(2)- Section 292BB - notice u/s 143(2) is mandatory in reassessment proceedings and it is not a procedural......
January 31, 2013 Case Laws Income Tax AT

Amount received after deducting retention money and revenue was recognized accordingly - TDS was deducted including retention money - Addition on the basis of TDS......
January 31, 2013 Case Laws Income Tax AT

CIT(A) has no power to hear appeal against an assessment under section 143(3) read with section 263 of the Act - AT
January 31, 2013 Case Laws Income Tax HC

Gross total income of the assessee has first got to be determined after adjusting losses etc., and if the gross total income of the assessee is 'Nil' the assessee would.....
January 30, 2013 Case Laws Central Excise SC

Extended period of limitation - no suppression of facts - the Tribunal was justified in reversing the finding to the effect that the process of manufacture had not been....
January 30, 2013 Case Laws Central Excise AT

Confiscation of goods – Unaccounted goods - Non-entry of goods in RG-I register – Intention to evade duty - the wire in question is not liable to confiscation for their....
January 30, 2013 Case Laws Customs AT

Inclusion of freight in value of imported goods - when despatch money is a part of freight, such deduction granted will be eligible for exclusion from the assessable......
January 30, 2013 Case Laws Central Excise AT

Penalty u/s 11AC - Clandestine manufacture of goods - Principle of Rule of evidence is that facts admitted need not be proved. - AT
January 30, 2013 Case Laws Central Excise CGOVT

Rule 18 of CER 2002 – Rebate of duty – CBEC has relaxed the condition of export of tea direct from factory – Rebate claims under Rule 18 should be sanctioned - CGOVT
January 30, 2013 Case Laws Service Tax AT

Cenvat credit - Event management service and clearing & forwarding service - These services does not fall within the category of input credit service as defined in Rule.....
January 30, 2013 Case Laws Service Tax AT

There is no concept of assessment on a regular basis or acceptance of details in the service tax returns as correct officially by the Department unless documentary......
January 30, 2013 Case Laws Service Tax AT

Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT
January 30, 2013 Case Laws Customs HC

Fraudulent claim of duty drawback - there is no provision in the Customs Act 1962 similar to Section 179 of the Income Tax Act 1971 or Section 18 of the Central Sales......
January 30, 2013 Case Laws Customs HC

Order of the Settlement Commission cannot be dissected and challenged only in respect of interest and accepting the rest. - HC
January 30, 2013 Case Laws Income Tax AT

Product Registration Expenses - the expenditure is neither for the creation of an asset nor an advantage for ever - held as revenue in nature - AT
January 30, 2013 Case Laws Income Tax AT

Valuation - A.O. has made his own exercise for valuation of the asset in question although it cannot be accepted that the A.O. is a technical expert for valuation of the....
January 30, 2013 Case Laws Income Tax HC

Current Repairs - capital v/s revenue - though each of the item is useable independently but that such items have been used for repair and maintenance. With such......
January 30, 2013 Case Laws Income Tax HC

Family arrangement - Since the amount paid during the course of partition is to settle the inequalities in partition, therefore deemed to be immovable property. - Such......
January 30, 2013 Case Laws Income Tax HC

Challenge to the letter regarding payment of arrears of tax and interest accrued. - What the petitioner failed to achieve directly is trying to achieve indirectly. - HC
January 30, 2013 Case Laws Income Tax AT

Rectification of mistakes -The power to rectify a mistake u/s 254(2) cannot be used for recalling the entire order. No power of review has been given to the Tribunal......
January 30, 2013 Case Laws Income Tax AT

TDS on Subscription for e-magazine/journal - no TDS was required to be deducted as the payment was for a subscription of financial e-magazine - AT
January 30, 2013 Case Laws Income Tax AT

Tax Credit - Once the TDS certificate has been issued by deductor he cannot claim refund of the amount deducted because the tax deducted primarily constitutes income of.....
January 30, 2013 Case Laws Income Tax AT

Addition on account of income as per TDS certificate - Difference in books of accounts and TDS certificate - addition wholly unwarranted. - AT

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