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1 ....1456 1457 1458 145914601461 1462 1463 1464........ 1560

January 16, 2013 Case Laws Companies Law HC

Claim of the petitioning creditor on account of dues from its distribution agent - dues accepted in emails - Yet, on the basis of the mail exchanged at the relevant......
January 15, 2013 Case Laws Central Excise AT

Cenvat Credit denied - Special Boiling Point Spirits (SBPS)/Solvent 1425 - What is excluded form the definition of ‘input’ is “Motor Spirits commonly known as petrol”......
January 15, 2013 Case Laws Central Excise HC

Eligible services for availing input service credit as defined under Rule 2(l) of the CCR, 2004 - scope of rule 2(l) with regard to various input services explained - HC
January 15, 2013 Case Laws Central Excise AT

Compounded Levy Scheme - penalty - rule providing for penalty equal to the monthly duty liability for delay in discharge of monthly duty liability by due date has been.....
January 15, 2013 Case Laws Customs AT

Custom duty on coking coal – adoption of a new technology enabling use of coal, which could be converted into coke in admixture with other coal, without conversion of......
January 15, 2013 Case Laws Service Tax AT

Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT
January 15, 2013 Case Laws Service Tax HC

Consulting Engineering Services v/s Scientific and Technical Consultancy Service - Scientific or Technical Consultancy was brought under Service Tax net with effect......
January 15, 2013 Case Laws Customs AT

Rejecting of Transaction value of imported goods – the best evidence is flowback of extra consideration. Since the parties are related parties such evidence may not......
January 15, 2013 Case Laws Income Tax HC

Search u/s 132 - prohibitory orders passed u/s 132(3) - Since pre-conditions had not been satisfied, the warrant of authorisation would have to be quashed - HC
January 15, 2013 Case Laws Income Tax HC

Accumulation of income - Form-10 had not been furnished along with the return but was filed during the course of the assessment - Act did not contemplate such re-opening....
January 15, 2013 Case Laws Income Tax HC

Reopening of assessment - siphoning of funds - assessee was under a duty to disclose these particulars fully and truly at the time of the original assessment - Notice......
January 15, 2013 Case Laws Income Tax HC

Capital gain or business income - it is possible for a tax payer to have two portfolios i.e. an investment portfolio comprising of securities which are to be treated as.....
January 15, 2013 Case Laws Income Tax HC

Non deduction of TDS - Lorry Booking Income - contract was actually between the exporter and the airline and the assessee was only an intermediary and, therefore, it was....
January 14, 2013 Case Laws Central Excise HC

Penalty on directors - Rule 26 of the Central Excise Rules - Rule 26 is prima facie in excess of the Rule making power conferred under the Central Excise Act, 1944 - HC
January 14, 2013 Case Laws Central Excise AT

Gift to dealers - Whether includible in assessable value - There is no evidence on record to show that these diaries have been provided by the appellants for their......
January 14, 2013 Case Laws Service Tax AT

Reverse charge u/s 66A - revenue neutral - When a tax liability arises it should be discharged in time. If there is a default, then liability to interest is automatic......
January 14, 2013 Case Laws Service Tax AT

Franchisee service - Business auxiliary service - for failure to pay service tax in time, the appellant is liable to penalty u/s 76. - AT
January 14, 2013 Case Laws Customs HC

Period of limitation - recovery of duty drawback - The SCN which have been issued after a period of more than three years cannot by any stretch of imagination be said......
January 14, 2013 Case Laws Income Tax AT

The expression “Assessing Officer“ used in the section 148 means 'the Assessing Officer vested with the jurisdiction over the assessee as stipulated in the definition......
January 14, 2013 Case Laws Income Tax AT

Exemption under section 54F - it is sufficient for the assessee to utilize the capital gains for the purchase of a flat before the extended due date under section 139(4) - AT
January 14, 2013 Case Laws Income Tax AT

Whether manual filed return is a valid return under Income Tax Act, whereas e-filling is mandatory as per CBDT - Yes, that return is absolutely valid in law. - AT
January 14, 2013 Case Laws Income Tax AT

Trading on MCX - Speculative loss - set off against the business income - section 43(5)(c) - the transactions in nature of jobbing not to be treated as speculative transaction - AT
January 14, 2013 News Finance Act / Amendment Acts

Final Report on General Anti Avoidance Rules (GAAR) in Income-tax Act, 1961 Expert Committee (2012)
January 14, 2013 Notifications FEMA

Foreign Exchange Management (Guarantees) (Amendment) Regulations, 2012 – Amendment in Regulations 2 And 4 - Notification
January 14, 2013 Notifications FEMA

Foreign Exchange Management (Foreign Currency Accounts by A Person Resident In India) (Second Amendment) Regulations, 2012 - Amendment in Regulation 5 and Schedule-I - Notification
January 14, 2013 Notifications FEMA

Foreign Exchange Management (Borrowing or Lending In Foreign Exchange) (Fourth Amendment) Regulations, 2012 - Amendment in Schedule II - Notification
January 14, 2013 Notifications FEMA

Foreign Exchange Management (Guarantees) (Third Amendment) Regulations, 2012 - Insertion of Regulation 3A - Notification
January 12, 2013 Case Laws Central Excise AT

Making of ‘Prasad’ and ‘Mishri’ from sugar does not amount to manufacture and hence ‘Prasad’ and ‘Mishri’ can neither be charged to duty of excise by classifying them......
January 12, 2013 Case Laws Central Excise AT

Whether the revenue with the aid of Rule 9 of PMPM Rules, 2008 framed u/s 3A CEA, 1944 can levy and charge excise duty for the period before the commencement of......
January 12, 2013 Case Laws Central Excise AT

Extended period of limitation - demand - changes in tariff structure of Chapter 52 by introducing a new heading 5202 - non-payment of duty cannot be attributed to fraud,....
January 12, 2013 Case Laws Service Tax AT

A government authority doing an activity as per a mandate in an Act of the legislature by itself cannot take away the character of service from the activity. - AT
January 12, 2013 Case Laws Service Tax AT

Whether long term lease of 90 years will be covered by the meaning of “renting“ or “leasing“ used in section 65 (105) (91a) - prima facie in favor of assessee - AT
January 12, 2013 Case Laws Customs AT

Differential duty arising as a result of finalisation of provisional assessment - order taking a view that the assessment is final and therefore the show-cause notice......
January 12, 2013 Case Laws Income Tax HC

Waiver of interest imposed u/s 234A - delay in filing the returns for the assessment year 2001-02 and 2002-03 - No reason to find any illegality or arbitrariness in the.....
January 12, 2013 Case Laws Income Tax AT

Additions u/s 68 and section 2(22)(e) - addition made is on account of gift which is nothing but loan - addition if any could have been made in the year of loan - AT
January 12, 2013 Case Laws Income Tax AT

Revision of orders prejudicial to revenue - There was a failure on the part of the AO to make such enquiry in order to ascertain the nature of the expenses whether......
January 12, 2013 Case Laws VAT and Sales Tax HC

KVAT Act - demand of additional security f Rs.50,00,000/- - orders demanding additional security and registration cancelled set aside - matter remanded for fresh decision - HC
January 12, 2013 Case Laws Central Excise HC

Commissioner of Central Excise cannot claim to be more loyal than the King! - HC
January 12, 2013 Case Laws Central Excise AT

Reversal of charge of collection of an amount of 8% of the value of exempted goods - invoking provisions of Section 11D - The real identity of the amount collected......
January 12, 2013 Case Laws Service Tax AT

Late filing of Service Tax Returns (ST-3) - Thus it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the Nil Returns filed during the......
January 12, 2013 Case Laws Service Tax AT

Interest on delayed refunds - service tax - Provisions of Section 83 of Finance Act, 1994 clearly provide that provisions of Section 11BB are made applicable to service....
January 12, 2013 Case Laws Service Tax AT

Supply of bunkers to vessels, transportation and charter hire of assets - Supply of Tangible Goods Service (SOTG) - demand of service tax - pre-deposit is required......
January 12, 2013 Case Laws Income Tax SC

Exemption under Sections 11 & 12 denied - it will have to be presumed that the amount was paid on the date on which the cheque was given to the respondent assessee and,.....
January 12, 2013 Case Laws Income Tax AT

Deduction u/s 54F - there is nothing to bar benefits of exemption u/s 54F in respect of the capital gains relatable to the FVC as per the deemed fiction u/s 50C. - ......
January 12, 2013 Case Laws Income Tax AT

Disallowance u/s 14A r.w.r. 8D - When no expenditure is incurred by the assessee in earning the dividend income, no notional expenditure could be deducted from the said.....
January 12, 2013 Case Laws Income Tax AT

Tax Audit u/s 44AB - Turnover - Speculative transaction - there is no physical delivery hence no turnover constituted in the amount of Rs. 1,86,66,488/ - Tax audit not required. - AT
January 12, 2013 Case Laws Income Tax AT

Exemption under section 54EC - Unable to concur with assessee's contention that the time limit for investment which was admittedly extended by notification upto......
January 12, 2013 Case Laws Income Tax HC

Unaccounted cash credit with ex-MLA and an Ex-Minister - Even though the assessee informed the department that the donor was available in India in December 2006, the......
January 12, 2013 Case Laws Income Tax HC

While computing income for the purposes of block assessment the assessee will be entitled for deduction and adjustment under Chapter IV and VIA of the Act - HC
January 11, 2013 Notifications FEMA

AMENDMENT IN - FOREIGN EXCHANGE MANAGEMENT (EXPORT OF GOODS AND SERVICES) REGULATIONS, 2000 - Notification

1 ....1456 1457 1458 145914601461 1462 1463 1464........ 1560

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