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Highlights / Annotations / Catch Notes For September of 2013

Home Highlights September September 2013 Year 2013

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Showing 451 to 500 of 621 Records

1 ....6 7 8 91011 12 13

September 9, 2013 Case Laws Service Tax

Construction of Residential Complex u/s 65(105)(zzzh) – Undivided Share of Land - at no stage the Board clarified that if land was sold first and then construction is......
September 9, 2013 Case Laws Service Tax

Management, Maintenance or Repair Service – main issue arises as to whether the applicant was rendering the service of maintenance of the leased line - prima facie case....
September 9, 2013 Case Laws Service Tax

Renting out of immovable property – co-owner of a particular building - different cheques are issued to all the individuals as they are co-owners - prima facie case is......
September 9, 2013 Case Laws Customs

Import of goods (wine) - food safety - Labelling Requirement - Assessee would have to comply with a number of conditions like providing details to comply with the local....
September 9, 2013 Case Laws Customs

Import of goods - whether scrap or parts of machine - It was well settled law that the goods had to be assessed in the condition in which they were imported - Even if......
September 9, 2013 Case Laws Customs

Redemption fine – The redemption fine imposed by the Tribunal cannot be taken as truly binding precedents and the same may be taken at the most only as guidelines - If a....
September 9, 2013 Case Laws Indian Laws

HUF - Partition - A person who asserts a particular property to be a joint family property, onus is on him to establish that fact and unless such person who asserts such....
September 9, 2013 Case Laws VAT and Sales Tax

Notice for Re-assessment - The huge quantity of diesel purchased by the petitioner for running diesel generating sets should have been examined both for the purposes of.....
September 9, 2013 Case Laws Companies Law

Calculation of Period of one month in Negotiable Instrument Act - Expressions such as ‘from such a day’ or ‘until such a day’ are equivocal, since they do not make it......
September 9, 2013 Case Laws Income Tax

TDS u/s 192 - TDS on LTA and Medical reimbursement - The AO does not dispute non-fulfillment of conditions for allowing exemption u/s. 10(5) of the Act or proviso (iv)......
September 9, 2013 Case Laws Income Tax

Nature of Lease Rent Received - Income from business or house property or other sources - Lease agreements - furnishing of floors of the building given on rent -......
September 9, 2013 Case Laws Income Tax

Computation of capital gain - Capital asset or agricultural land - tax authorities have pointed out that the assessees themselves has described the impugned land as......
September 9, 2013 Case Laws Income Tax

Exemption u/s 10(23G) - whether Banking company to be considered as Infrastructure capital funds/company - It is not necessary that the ‘infrastructure capital company’.....
September 9, 2013 Case Laws Income Tax

TDS on demurrage reimbursed by the assessee to the foreign buyer to compensate the foreign buyer for paying demurrage to the ship owner - Income cannot be deemed to......
September 9, 2013 Case Laws Income Tax

Indo-Italian DTAA. - TDS on payment made to non residents - Nature of payment - overseas commission or fee for technical services (FTS) - systematic research- Held as......
September 9, 2013 Case Laws Income Tax

Whether the loss/gain arising on fluctuation of exchange is allowable as deduction/additions in the year of fluctuation of exchange rate or whether the same could be......
September 9, 2013 Case Laws Income Tax

Method of accounting - business of cold storage - without considering the aspect whether assessee has followed correct method of accounting in accordance with Section......
September 9, 2013 Case Laws Income Tax

Long Term Capital Gain u/s 45 - transfer u/s 2(47) - non registration of agreement cannot lead to the conclusion that provision of section 2(47) (v) is not applicable -.....
September 9, 2013 Case Laws Income Tax

Deduction u/s 80IA - from an un-developed area, infrastructure is developed and handed over to the Government and as explained by the CBDT vide its Circular dated......
September 9, 2013 Case Laws Income Tax

Admission of revised return - when the processing of a return does not amount to an assessment, CIT(A) cannot be said to have erred in admitting the revised return as a.....
September 9, 2013 Case Laws Income Tax

Expenditure on sale of JV business - Whether Expenses related to sale of the Parker Pen Division is related to business of the assessee company - Held no, disallowance confirmed - AT
September 7, 2013 Case Laws Central Excise

CENVAT Credit – Storage of Inputs outside the factory premises - appellant had not observed the procedure prescribed for relaxation to store inputs outside the factory......
September 7, 2013 Case Laws Central Excise

SSI Exemption - two units owned by Husband and wife respectively - If both the units are complete by itself, capable of manufacturing the goods without any help from the....
September 7, 2013 Case Laws Central Excise

Cenvat Credit - Removal of Capital Goods removed – Rule 3(5) of the CENVAT CREDIT Rules, 2004 – the manufacturer shall pay the amount equal to Cenvat Credit taken on......
September 7, 2013 Case Laws Central Excise

Payment of duty by 100% EOU - What was required to be done for the purpose of calculating duty payable by a 100% EOU was to calculate the customs duty payable (by......
September 7, 2013 Case Laws Central Excise

Non-discharge of Duty Liability – Period of Limitation - surprisingly it was also curious to note that the show cause notice specifically stated that the statement of......
September 7, 2013 Case Laws Service Tax

Nature of Service – Collecting funds from investors - Demand of service tax was made by the department on the ground that amounts spent by various trusts which were......
September 7, 2013 Case Laws Service Tax

Penalty u/s 78 of the Finance Act, 1994 - Once all the facts are reflected in the ST-3 Returns as well as in the Balance Sheet, the allegation of suppression of facts is....
September 7, 2013 Case Laws Service Tax

Cenvat Credit - Duty paying documents - Most the invoices which are in the name of head office could be endorsed in the appellant's name - Services are undisputedly used....
September 7, 2013 Case Laws Service Tax

Incidence to levy Service tax on waste disposal facility - Business support service - waste management - The word “service” is a noun of the verb “to serve” -......
September 7, 2013 Case Laws Customs

Benefit of Notification No. 21/2002 - Import of Naphtha - Not fulfillment of the End Use Condition - Duty confirmed with interest - but Confiscation and penalty not justified - AT
September 7, 2013 Case Laws Customs

Condonation of delay - the order of Committee of Chief Commissioners was passed after expiry of period of three months from the date of communication - There was no......
September 7, 2013 Case Laws VAT and Sales Tax

Reassessment under UP VAT - Refund of Tax – There was no fresh material nor any tangible evidence was brought in any survey or in subsequent years which may have......
September 7, 2013 Case Laws Income Tax

Disallowance of rental deposits written off - revenue or capital in nature - the write off of the interest free deposit made by the assessee to the licensor against......
September 7, 2013 Case Laws Income Tax

Deduction u/s. 80IB(7B) - Even if separate books of account are not maintained for convention centre, if the assessee is in a position to show the true and correct......
September 7, 2013 Case Laws Income Tax

Nature of compensation received towards cancellation of share purchase agreement - Capital receipt (non taxable) or revenue receipt - failure to fulfill the terms of......
September 7, 2013 Case Laws Income Tax

Expenses incurred for issue of debenture for the purpose of extension of business has to be considered as capital expenditure and, accordingly has to be amortized under.....
September 7, 2013 Case Laws Income Tax

Disallowance of depreciation - The assessee simply purchased software delivered along with computer hardware for utilisation in the day-to-day business. There is no......
September 7, 2013 Case Laws Income Tax

Nature of income which is received by the VCC or VCF from the Venture Capital undertaking - The income received by the assessee from IVF is taxable in the manner as......
September 7, 2013 Case Laws Income Tax

Transfer pricing Adjustments - ALP - Once internal comparable was available, along with the segmental details, TPO was required to examine the same and carry out the......
September 7, 2013 Case Laws Income Tax

Exemption u/s 10B of the Income Tax Act - manufacturing of special purpose plants - whether assembly activity is manufacturing activity - Held yes - even if export is......
September 7, 2013 Case Laws Income Tax

Transfer price adjustment - Bank guarantee commission - There was a clear benefit accrued to the Associated Enterprises by the guarantee provided by the assessee and......
September 7, 2013 Case Laws Income Tax

Deduction u/s. 35ABB - change in Telecom policy enhancing license period from 10 to 20 years - Since the Revenue is not in appeal on the directions of CIT(A) in earlier.....
September 7, 2013 Case Laws Income Tax

Building repair expenditure - The building is completed in the present year because depreciation is duly allowed by the AO with regard to such new mill building, then......
September 7, 2013 Case Laws Income Tax

Jurisdiction u/s 263 - Revision - there was an error in the order of the assessing officer inasmuch as that the assessing officer has not recorded his reasons for......
September 6, 2013 Case Laws Service Tax

Refund Claim on Input Services - NTF No.41/07-ST and 17/09-ST - some difficulties could have been there in the initial phase of implementation of such a scheme and if......
September 6, 2013 Case Laws Service Tax

CENVAT credit on invoices issued by Authorized Service Stations (ASS) - Department contended that appellant's name was stamped/handwritten by themselves on these......
September 6, 2013 Case Laws Service Tax

Defreezing Bank Account - since the petitioner is issued with a show cause notice dated 12.03.2013 extending 30 days time to file its explanation and therefore in the......
September 6, 2013 Case Laws Customs

Waiver of demurrrage charges - It does not contemplate the situation where after adjudication process the goods do not vests with the State, but vests with the importer....
September 6, 2013 Case Laws Customs

The remedy of provisional release was independent of remedy of claiming unconditional release in the absence of issuance of any valid show cause notice during the period....

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H: Demo vehicles for potential buyers - ITC eligibility clarified.

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H: Taxpayers' pre-deposit refunds for GST appeals allowed.

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H: Assessee's claim for TDS credit on salary rejected due to lack of evid...

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A: Income from Renting under ‘House Property Income’ or ‘PGBP’

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A: CONTRAVENTION OF SECTION 3(c) OF FOREIGN EXCHANGE MANAGEMENT ACT, 1999