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Highlights / Annotations / Catch Notes For the Day 26

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Showing 1251 to 1300 of 2208 Records

1 ....22 23 24 252627 28 29 30........ 45

February 26, 2018 Case Laws Service Tax

Chartered accountant - liability of service tax - activities like legal assistance, advisory work etc. were taxable under "Management, Consultant" service in terms of......
February 26, 2018 Case Laws Service Tax

Recovery of dues from legal heir - whether the SCN is validly issued in the name of Bhootpurva Sainik Security & Detective Service (after death of proprietor) - no......
February 26, 2018 Case Laws Central Excise

Benefit of exemption - actual user condition - intended for use in the manufacture of handicrafts and utensils - The intended use of the said goods has been established.....
February 26, 2018 Case Laws Central Excise

Cenvat Credit - removal of damaged parts of capital goods - Independent and solo reading of Rule 5A without appreciating the context in which the same is appearing, as......
February 26, 2018 Case Laws VAT and Sales Tax

Refund of tax paid on excess amount - price variation clause - since the price of the cylinder has been reduced, the assessee cannot charge more than the price fixed, is....
December 26, 2017 Case Laws Income Tax

Rectification of an order u/s 154 - there is merit in the claim for deduction u/s 115JB(6) of the Act and the same needs to be allowed as per the requirement of the Act.....
December 26, 2017 Case Laws Customs

Levy of customs duty - reimport - Mere filing of the documents at page 80 and 81 of the paper book does not exonerate the appellant from its duty liability without......
December 26, 2017 Case Laws Income Tax

Power of tribunal u/s 254 to rectify an order - The Tribunal travelled far beyond its power of rectification in accepting the assessee’s various contentions which were......
December 26, 2017 Case Laws Central Excise

Manufacture - The process of "cropping", which merely involves cutting away mechanically loose ends from the fabric to give a clean and smooth appearance will not fall......
December 26, 2017 Case Laws Income Tax

Addition towards partners’ remuneration - there was a clause for increase/decrease of remuneration as per mutual consent before the end of the financial year - enhanced.....
December 26, 2017 Case Laws Income Tax

Capital gains consequent to the development agreement - year of assessment - A transfer can be said to have taken place in the year when the possession was handed over......
December 26, 2017 Case Laws Income Tax

The assessee is entitled to claim the deduction u/s 80IA(4) undertaking wise and the loss having been adjusted against business income, cannot curtail the deduction......
October 26, 2017 Notifications FEMA

Permission to resident and non-resident entities to undertake hedge transactions with simplified Procedures
October 26, 2017 Circulars Income Tax

Order under section 119 of the Income-tax Act, 1961 in respect of extension of due date for filing of Country-by-Country Report for reporting accounting year 2016-17
October 26, 2017 Case Laws Income Tax

This outsourcing of work to India would not give rise to a fixed place PE - Indian company only renders support services which enable the assessees in turn to render......
October 26, 2017 Case Laws Income Tax

Genuineness of long term capital loss on sale of shares - The Revenue cannot question the timing of shares only because effect thereof would be to reduce the assessee's.....
October 26, 2017 Case Laws Income Tax

The factory building was not put to use and was sold out prior to it being used for business. Therefore, in such a situation, the provisions of Sec. 50 do not come into operation
October 26, 2017 Case Laws Income Tax

Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.
October 26, 2017 Case Laws Income Tax

Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.
October 26, 2017 Case Laws Income Tax

Addition on account of interest paid on share application money - nature of expenses - revenue or capital - the amount received is for the requirements of working......
October 26, 2017 Case Laws Service Tax

Mining lease - levy of service tax - The tile of the mining area admittedly retains with the State even on execution of mining lease to excavate mineral from the leased.....
October 26, 2017 Case Laws Service Tax

Management, repair and maintenance service - the term ‘railway’ includes each and every respect of the railway including all rolling stock stations, offices, warehouses,....
October 26, 2017 Case Laws Service Tax

Nature of renting - commercial or residential - the building was let out to the appellant for residential use by one of its employees. Even if we consider that the said.....
October 26, 2017 Case Laws VAT and Sales Tax

Manufacture - process of dilution - An aerated drink was manufactured from cold drink concentrate thus giving birth to a commercially distinct and independently......
September 26, 2017 Case Laws Income Tax

Reopening of assessment - independent application of mind by AO - Merely because the relevant material was brought to his notice by an AO of another assessee would not......
September 26, 2017 Case Laws Income Tax

There is nothing in section 264 which places any restriction on the Commissioner's revisional power to give relief to the assessee in a case where the assessee detects......
September 26, 2017 Case Laws Income Tax

Reopening of assessment - partnership firm having been dissolved - Since the TDS was deducted by the payee in the name of firm, AO has believed that firm is in existence....
September 26, 2017 Case Laws Income Tax

Disallowing bonus/commission paid to the directors of the company - so long as the bonus or commission is paid to the directors for services rendered and as part of......
September 26, 2017 Case Laws Income Tax

Levy of interest u/s 234B, 234D and 222 while passing order u/s 154/260A/143(3) - CIT is not correct in invoking the “doctrine of merger” since the subject matter was not in appeal.
September 26, 2017 Case Laws Customs

Valuation of imported goods - inner part of Mini-valve (zinc) - the sole basis of enhancement of value in this case is LME price of zinc, on which the importer was......
September 26, 2017 Notes GST

Levy of GST - Reverse Charge on Legal Services - Services provided by an individual advocate including a senior advocate or firm of advocates - Corrigendum notifications issued
September 26, 2017 Act Rules Customs

Valuation - inclusion of the cost of transport, loading, unloading and handling charges and the cost of insurance to the place of importation - Rule 10 of Customs......
September 26, 2017 Act Rules Customs

The term "place of importation" defined - Rule 2 of Customs Valuation (Determination of Price of imported Goods) Rules, 2007
September 26, 2017 Case Laws Service Tax

The pipelines constructed were for providing drinking water facilities to the people of the State through different Gram and Taluka Panchayats. Only a small portion of......
September 26, 2017 Case Laws Service Tax

Activities carried out by the appellant do not fall within the definition of original works - even though services have been rendered for railways, the benefit of......
September 26, 2017 Case Laws Central Excise

CENVAT credit - input services - the services of merger has no relation with the manufacture. The said service relates to corporate restructuring and is not specifically....
August 26, 2017 Case Laws Income Tax

Constitutional validity of the amendment to Section 142(2A) - arbitrary powers of AO - special audit of accounts - it was contended that sch unguided discretion, having.....
August 26, 2017 Case Laws Income Tax

Unexplained cash deposit in assessee’s bank account - proof of primary activities for earning agricultural income - In absence of any reliable and cogent material, claim....
August 26, 2017 Case Laws Income Tax

Tribunal is custodian of the 1961 Act and is the last fact finding authority vested with powers of wide amplitude to enforce implementation of the provisions of the 1961 Act.
August 26, 2017 Case Laws Income Tax

LTCG - Just by mentioning in block of asset that too with Zero depreciation rate should not change nature of the asset. Ultimately the facts remain that no benefit of......
August 26, 2017 Case Laws Indian Laws

Complaint u/s 138 - The presumption under Section 139 of the Act, is always in favour of the complainant. Though it is a rebuttable presumption, the rebuttal has to come....
August 26, 2017 Case Laws Service Tax

Classification of services - as per the agreement, they have to pay royalty @ 3% on local sales and 7.5% on export sales of the equipment/parts manufactured and sold -......
August 26, 2017 Case Laws Service Tax

00% EOU - Refund claim - export of services - cenvat credit - whatever service improves the quality of output service, the same has to be held as availed in connection......
August 26, 2017 Case Laws Service Tax

Export of services - promotion and marketing of spares and accessories of Yamazaki Mazak Trading Corporation, Japan(YMTCJ) and they have received commissioner from YMTCJ....
August 26, 2017 Case Laws Central Excise

Deemed manufacture - pasting of sticker on the imported product to indicate the name of the importer and MRP which is the requirement under the Standards of Weights and.....
August 26, 2017 Case Laws Central Excise

SSI exemption - Use of brand name of others - The use of the moulds by appellant bearing the mark RKI is only on account of the fact that these moulds were obtained from....
August 26, 2017 Case Laws Central Excise

Denial of the benefit of exemption - Goods imported not used for intended purpose - the expression "for use" must mean "intended for use".
August 26, 2017 Case Laws Central Excise

Excisability/Marketability - Intermediate goods - Revenue has failed to prove that sugar solution/sugar syrup in question is marketable and in the absence the said......
August 26, 2017 Case Laws Income Tax

TDS u/s 194C OR u/s. 194J - payments to various T.V channels for broadcasting its serials during fixed time slots - tds liability on telecasting fees paid - the same......
July 26, 2017 Case Laws Service Tax

Business Auxiliary Service - “facilitation fee” - the appellant, by the act of stopping the buses only in front of contracted emporium and not in front of others,......

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