Whether Withdrawal of refund u/s 244(1A) can be made by rectification u/s 154...
Income Tax - Dated - 29-11-2013 - Whether Withdrawal of refund u/s 244(1A) can be made by rectification u/s 154 Held yes - HC - TMI Tax Updates - Highlights ................................... Income...
View ArticleInterest on amount in P.D. account The amount adjusted was lying in P.D....
Income Tax - Dated - 29-11-2013 - Interest on amount in P.D. account The amount adjusted was lying in P.D. Account of Commissioner of Income Tax (Appeals) - revenue directed to pay the interest on the...
View ArticleThe children filed returns under Amnesty Scheme, which had been accepted by...
Income Tax - Dated - 29-11-2013 - The children filed returns under Amnesty Scheme, which had been accepted by the Assessing Officer, treating their separate income as such this amount was not liable to...
View ArticleApproval as an educational institution u/s 10(23C) (vi) The application for...
Income Tax - Dated - 29-11-2013 - Approval as an educational institution u/s 10(23C) (vi) The application for exemption for the F.Y. 2012-13 was filed before 30.09.2013 -Technically it should have been...
View ArticleThe presence of son of deceased assessee in assessment proceedings cannot...
Income Tax - Dated - 29-11-2013 - The presence of son of deceased assessee in assessment proceedings cannot raise an inference that he represented the entire estate with consent of other legal...
View ArticleRe-assessment u/s 147 - If the assessee wanted to challenge and question that...
Income Tax - Dated - 29-11-2013 - Re-assessment u/s 147 - If the assessee wanted to challenge and question that the information received from the DIT as not specific or vague, such plea or contention...
View ArticleAssessee aggrieved - appeal before tribunal - whether a partner can be...
Income Tax - Dated - 29-11-2013 - Assessee aggrieved - appeal before tribunal - whether a partner can be aggrieved person for an order against the Partnership Firm - Held yes - HC - TMI Tax Updates -...
View ArticleReopening u/s 147 in the cases processed u/s 143(1) is not permissible if...
Income Tax - Dated - 29-11-2013 - Reopening u/s 147 in the cases processed u/s 143(1) is not permissible if there is no tangible material which came to the possession of Assessing Officer subsequent to...
View ArticleInterest on enhanced compensation - The interest accrued to the assessee has...
Income Tax - Dated - 29-11-2013 - Interest on enhanced compensation - The interest accrued to the assessee has to be spread over on an annual basis right from the date of delivery of possession till...
View ArticleImport of consignment of consumer goods and household items from UAE - Mis...
Customs - Dated - 29-11-2013 - Import of consignment of consumer goods and household items from UAE - Mis declaration of goods - appellant is only an employee of the CHA firm - penalty reduced taking...
View ArticleImposition of punishment of suspension for a period of 6 months from 1st June...
Customs - Dated - 29-11-2013 - Imposition of punishment of suspension for a period of 6 months from 1st June against the CHA firm from operating in all parts of India except Karnataka is harsh - Tri -...
View ArticleAppellant has imported unshredded heavy melting scrap through ICD,...
Customs - Dated - 29-11-2013 - Appellant has imported unshredded heavy melting scrap through ICD, Garh-Harsaru, which is not designated port - penalty and redemption fine reduced - Tri - TMI Tax...
View ArticleRemoval of over burden and excavation of ore is undertaken for mining of ores...
Service Tax - Dated - 29-11-2013 - Removal of over burden and excavation of ore is undertaken for mining of ores only and activity does not fall under Site Formation and Excavation and Earth moving and...
View ArticleNotification No.20/2003-ST provided exemption for maintenance of computers,...
Service Tax - Dated - 29-11-2013 - Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said...
View ArticleBusiness Auxiliary Service - Grinding of wheat into wheat products -...
Service Tax - Dated - 29-11-2013 - Business Auxiliary Service - Grinding of wheat into wheat products - conversion of wheat into wheat products like maida, suji etc., amounts to manufacture - stay...
View ArticleAmendments in the scheme for financial restructuring of State distribution...
Amendments in the scheme for financial restructuring of State distribution companies - Dated - 29-11-2013 - The Cabinet Committee on Economic Affairs has approved amendments to the scheme for Financial...
View ArticleMandatory use of jute in packaging for the jute year 2013-14
Mandatory use of jute in packaging for the jute year 2013-14 - Dated - 29-11-2013 - In pursuance of the Jute Packaging Material Act, the Cabinet Committee on Economic Affairs has approved mandatory...
View ArticleCross utilisation of credit on inputs and input services by the same...
Service Tax - Dated - 29-11-2013 - Cross utilisation of credit on inputs and input services by the same manufacturer for payment of duty of central excise and service tax - utilization allowed - Tri -...
View ArticleWaiver of penalty u/s 80 - Penalty u/s 78 - Construction of residential...
Service Tax - Dated - 29-11-2013 - Waiver of penalty u/s 80 - Penalty u/s 78 - Construction of residential complex services - It was only after visit of the departmental officers, appellants got...
View ArticleCenvat Credit - Applicant had not registered themselves as an input service...
Service Tax - Dated - 29-11-2013 - Cenvat Credit - Applicant had not registered themselves as an input service distributor (ISD) Thus, Prima facie, it is difficult to extend the CENVAT Credit of input...
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