Home Highlights June 2013 Year 2013 This

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1. Evasion of tax - mismatch in the e-way bill and the branch transfer invoice - levy of penalty and tax on the petitioner - The High Court observed that, even if there was...

2. Exemption form GST on the business transfer undertaken - transfer of a going concern - transfer of a going concern means transfer of a running business which is capable...

3. Branch transfers / stock transfer - form “F” of CST - the requirement of Form “F” in terms of CST Act cannot be substituted with other documents in support of proof of...

4. The case pertains to the transfer of assessment proceedings u/s 127 from Coimbatore to the Central Circle in Kolkata. The respondents seized incriminating materials...

5. Capital gain on transfer of shares - capital gains arising from the transfer of shares because of family arrangement - the assessee has transferred the shares based on...

6. Power to transfer cases u/s 127 - transfer from Bhopal to Hyderabad - the ground of ostensible variance between the reason assigned for transfer in the show-cause notice...

7. Right to use - Having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to...

8. Assessee claimed deduction u/s 54F for amount deposited in Capital Gain Account Scheme (CGAS) on transfer of capital asset. Unutilized amount withdrawn from CGAS account...

9. Transfer of utilisation of CENVAT credit - the manufacturer is allowed transfer of cenvat credit lying un-utilized in his accounts, to such, transferred, sold, merged,...

10. Rectification in the register of members - transfer of shares - execution of valid transfer deeds within the meaning of Section 108 is a mandatory requirement of a valid...

11. Transfer of search assessment proceeding to the ACIT-Visakhapatnam u/s 127(2) - The notice had indicated the reason for transfer as 'centralisation' for 'co-ordinated...

12. Constitutionality of transfer notification - Transfer of Joint Commissioner of state tax - There is no material on record to infer that there is any motive of the...

13. Dishonor of cheque - Territorial Jurisdiction - Seeking transfer of the criminal proceedings of a complaint case - In the case in hand, the petitioner has not pleaded...

14. Default u/s 201 - demand notices challenged by the petitioners on the ground that the tax that has been demanded as arrears of tax from the petitioners Tax Deducted at...

15. Rectification of register of members by deleting the transfer entry - transfer of shares - the action of challenging the validity of transfer deed dated December 22,...