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Highlights / Annotations / Catch Notes For August of 2013

Home Highlights August August 2013 Year 2013

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Showing 151 to 200 of 550 Records

1 2 345 6 7 8........ 11

August 23, 2013 Case Laws Central Excise AT

Assessee Faces Prima Facie Case for Evasion of Duty on Misclassified Railway Wagon Components.
August 23, 2013 Case Laws Central Excise AT

Packing Machine for Khaini Not Notified Under Notification No. 10/2010; Exempt from Compounded Levy Rules.
August 23, 2013 Case Laws Service Tax AT

Applicant Chooses 4% Service Tax Rate Under Works Contract Rules, Must Notify Department of Decision.
August 23, 2013 Case Laws Service Tax AT

Assessee in maintenance and repair must pre-deposit 50% of tax under Service Tax Act Section 65(105)(zzg).
August 23, 2013 Case Laws Service Tax AT

Service Tax Stay Granted on Incidental Crude Oil Storage Due to Transportation Constraints and Weather Conditions.
August 23, 2013 Case Laws Service Tax AT

Stay Granted in Service Tax Case on Rent-a-Cab and Export Services; Prima Facie Favors Assessee.
August 23, 2013 Case Laws Service Tax AT

Project Office Not a Permanent Establishment u/s 66A(2); Services Deemed Self-Provided, Stay Granted.
August 23, 2013 Case Laws Customs HC

High Court Rules Authority Liable for Missing Goods Under Its Care; Importer Wins Case Against Authority.
August 23, 2013 Case Laws Customs AT

Assesse Accused of Mislabeling 166 Metric Tons of Muriate of Potash as Industrial Salt; Prima Facie Case Not Established.
August 23, 2013 Case Laws Customs AT

Court Rules No Leniency for Mis-declaring Non-Basmati Rice as Basmati; Redemption Fine Stands Firm.
August 23, 2013 Case Laws Customs AT

CHA Granted Stay: No Evidence of Forged Documents in Customs Clearing Case, Revenue Authorities' Claims Unsubstantiated.
August 23, 2013 Case Laws Customs AT

Company Misses Deadline for Export Documents Due to Sick Unit Status; Benefit Still Granted Under BIFR Oversight.
August 23, 2013 Case Laws Income Tax HC

High Court Dismisses Writ Petitions as Petitioner Fails to Cooperate in Assessment for 1998-2003, Misses Deadline.
August 23, 2013 Case Laws Income Tax HC

Exemption Denied for Royalty and Consultancy Charges u/s 80HH and 80-I of Income Tax Act.
August 23, 2013 Case Laws Income Tax HC

High Court Rules No Addition for Undisclosed Investment Based on Diary u/s 69 in Block Assessment Case.
August 23, 2013 Case Laws Income Tax HC

Concrete Evidence Needed for Legal Income Tax Searches: Mere Possession of Valuables Insufficient for Justifying Seizures.
August 23, 2013 Case Laws Income Tax AT

Eligibility for Deduction u/s 80IB Hinges on Initial Year of Operation and Assessee's Evidence.
August 23, 2013 Case Laws Income Tax AT

Sale Agreements Before April 1, 2003, Not Affected by Section 50-C if Delays are Justified and No Concealment Claims Exist.
August 23, 2013 Case Laws Income Tax AT

Taxpayer Allowed to Write Off Bad Debts Due to Subsidiaries' Losses and Liquidation Proceedings.
August 23, 2013 Case Laws Income Tax AT

Employee Stock Option Discounts Deductible for Business Income Calculations under Profits and Gains Section.
August 23, 2013 Case Laws Income Tax AT

Depreciation Claim on Assets Leased to Western Railways Approved After Proving Assessee's Lack of Asset Interest.
August 23, 2013 Case Laws Income Tax AT

Consultancy Fees for Film Production Deductible for Tax, Even If Work Didn't Start This Year.
August 23, 2013 Case Laws Income Tax AT

Section 271(1)(c) Penalties Not Applicable When Income is Estimated; No Inference of Concealment or Inaccuracy Possible.
August 23, 2013 Case Laws Income Tax AT

Assessing Officer Rejects Government-Approved Property Valuation u/s 50C; Importance of Qualified Valuer's Assessment Highlighted.
August 23, 2013 Case Laws Income Tax AT

No Penalty Imposed: Assessee Not Asked to Explain Income Source u/s 271AAA.
August 23, 2013 Case Laws Income Tax AT

Plot Valuation Upheld u/s 50C; D.V.O. Considers Potential for Nursing Home or Multi-Story Flats.
August 23, 2013 Case Laws Wealth-tax AT

Taxpayer Penalized for Not Listing Asset in Return; Section 18(1)(c) Wealth Tax Act Applies.
August 23, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Goods Detention Under UPVAT Based on Assumptions, Not Evidence, Is Legally Unsustainable.
August 22, 2013 Case Laws Central Excise HC

Provisional Assessment Refunds Exempt from Sections 11A and 11B; Unjust Enrichment Not Considered u/r 9B Sub-rule (5).
August 22, 2013 Case Laws Central Excise HC

Modvat/Cenvat Credit Extended to All Components, Spares, Accessories; Assessee Eligible for Relief Regardless of Classification.
August 22, 2013 Case Laws Central Excise CGOVT

Petitioner Denied Cash Refund for Excess Excise Duty; Refund Limited to Actual Credit Paid; Balance as Credit.
August 22, 2013 Case Laws Central Excise AT

Rule 6(3) Cenvat Credit Rules: No Set Percentage for Exclusively Producing Exempted Goods, Benefits Cannot Be Denied.
August 22, 2013 Case Laws Central Excise AT

No Credit for Pre-May 13, 2003, Packing Materials Outside Factory; Demand Barred by Limitation Period.
August 22, 2013 Case Laws Central Excise AT

Mahape Unit Cleared Duty-Free Goods; Pawane Unit Deems Them Duty Paid, Demand Set Aside Under Notification 14/2002.
August 22, 2013 Case Laws Service Tax AT

Construction Service Tax Classification Excludes Extended Limitation Period Due to Non-Commercial Use by Youth and Women Vendors.
August 22, 2013 Case Laws Service Tax AT

Courier Delivery Not Valid for Show-Cause Notices u/s 37C of Central Excise Act, 1944.
August 22, 2013 Case Laws Service Tax AT

Mandap Keeper Service Credit for Annual Day Function Deemed Integral to Business Activities; Credit Allowed.
August 22, 2013 Case Laws Service Tax AT

Multi-piece packaging of pre-packed soaps classified as 'manufacture' u/s 2(f)(iii); case remanded for tax verification.
August 22, 2013 Case Laws Customs HC

Steamer Agent Faces Automatic Penalty for Short Landing of Goods u/ss 116 and 148 of the Act.
August 22, 2013 Case Laws Service Tax AT

Service Tax Not Applicable on Sponsorship for IPL Matches; Authority's Premises Deemed Misconceived and Unsustainable.
August 22, 2013 Case Laws Customs AT

Confiscation Order Challenged: Goods Deemed Eligible for Solar Project Benefits Under Notification No.1/2011-Cus. Benefits Cannot Be Denied.
August 22, 2013 Case Laws Customs AT

Imported Goods Valuation Excludes Unrelated Technical Know-How and Royalty Costs for Functioning Purposes.
August 22, 2013 Case Laws FEMA HC

Cross-Examination Entitlement Must Be Flexible to Uphold Natural Justice and Fair Play in Legal Proceedings.
August 22, 2013 Case Laws Income Tax HC

Court Finds No Penalty for Technical Breach in TDS Returns Due to Reasonable Cause u/s 273B.
August 22, 2013 Case Laws Income Tax AT

Lease Premium Not Subject to TDS u/s 194I; Capitalized as Capital Expenditure by Assessee.
August 22, 2013 Case Laws Income Tax AT

Section 80IB allows tax deductions for projects with multiple approvals if stipulated conditions are met, not defined as housing.
August 22, 2013 Case Laws Income Tax AT

Land Classification for Tax: Agricultural vs. Capital Asset u/s 2(14) of Income Tax Act.
August 22, 2013 Case Laws Income Tax AT

TPO Challenges AMP Expenses, Claims They Boost Suzuki's Brand Value, Not Just Maruti's Since 1982.
August 22, 2013 Case Laws Income Tax AT

Section 271AAA: No Time Limit for Tax Payment Means No Unfair Penalties for Taxpayers After Search.
August 22, 2013 Case Laws Income Tax AT

Court Confirms Income Addition Due to Unsubstantiated Brass Scrap Sales and Lack of Manpower Evidence.

1 2 345 6 7 8........ 11

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