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July 26, 2017 Case Laws Central Excise

Classification of goods - micronutrients - classified under CTH 3105 of CETA or under CTH 3808 of CETA? - micronutrients will require to be classified as other fertilisers in CETH 3105.
July 26, 2017 Case Laws Central Excise

Classification of Tasla - classified under chapter 73 or under chapter 84? - item in question is used for the preparation and cultivation of soil and for the preparation....
July 26, 2017 Case Laws Income Tax

When the income cannot be added u/s 68 and the Tribunal was not competent to make the said addition u/s 69A, the entire order of the Tribunal stand vitiated in law - HC
July 26, 2017 Case Laws Income Tax

Validity of return filed manually - The provisions of section 292B also comes to the rescue of the Assessee in as much as the return filed cannot be invalid merely by......
July 26, 2017 Case Laws Income Tax

Petition of the revenue seeking condonation of delay - Merely mentioning that he was preoccupied with some sensitive case before the Hon’ble Supreme Court without......
July 26, 2017 Case Laws Income Tax

There is no basis for arbitrary disallowance of adhoc 30% of expenditure stated under the head 'Operating and Administrative Expenses' - These expenses were spent by way....
July 26, 2017 Case Laws Income Tax

Exemption u/s 10(15)(iv)(fa) are not applicable in the present case and, therefore, the contention of the assessee that interest paid by BO to HO is exempt from taxation....
July 26, 2017 Case Laws Income Tax

Disallowance u/s 14A(2) - when interest receivable on debentures does not fall in the category of exempt income, no addition on account of disallowance of interest as......
July 26, 2017 Case Laws Income Tax

Merely because a co-operative society is carrying on the business of banking, the deduction u/s 80P could not be denied unless it comes within the ambit of cooperative......
July 26, 2017 Circulars Companies Law

Clarification regarding applicability of exemption given to certain private companies from reporting u/s 143(3)(i) of the Companies Act, 2013- reg.
June 26, 2017 Case Laws Service Tax

Amendment in notification - retrospective effect or prospective? - A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing....
June 26, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances - mutuality of interest - The free flow back of finance between the two firms establishes that there was mutuality on interest......
June 26, 2017 Case Laws Central Excise

Natural justice - when there is no adjudication order passed by the competent authority under the Statute there cannot be any appeal against interim order/communication.....
June 26, 2017 Case Laws Customs

Valuation - the transaction value has been sought to be rejected only on the basis of the price list, catalogue, market enquiry as well as contemporaneous import of some....
June 26, 2017 Case Laws Customs

Valuation - the enhancement cannot be based merely on contemporaneous imports. The time, place, the relationship of parties as well as the quantity to be supplied are......
June 26, 2017 Case Laws Customs

Valuation - rejection of declared value - The price of the identical goods which has been adopted to be assessed is not the declared value. In fact, the same is the......
June 26, 2017 Case Laws Customs

Valuation - rejection of declared value - The price of the identical goods which has been adopted to be assessed is not the declared value. In fact, the same is the......
May 26, 2017 News GST

ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017]
May 26, 2017 Case Laws Service Tax

Demand of service tax - An agent merely procuring an order for advertisement for a principal namely print media is not an advertising agency. The appellants activity......
May 26, 2017 Case Laws Service Tax

Renting of immovable property service - The appellant have only let out plant and machinery and the manufacturing facility, which does not qualify under the definition......
May 26, 2017 Case Laws Service Tax

Work Contract - Whether the respondent-assessee is liable to service tax for constructing low cost housing or housing for economically weaker section for Varanasi......
May 26, 2017 Case Laws Central Excise

Reversal of cenvat credit - The appellant, being a Government Company, ought to have been more prudent and transparent in all its deeds, acting as a model to others. No.....
May 26, 2017 Case Laws Central Excise

CENVAT credit - before utilisation of credit if the same has been reversed will amount to not taking credit and would not attract liability of interest - Interest......
May 26, 2017 Case Laws Central Excise

CENVAT credit - Once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, the duty......
May 26, 2017 Case Laws Central Excise

Classification of goods - rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - AT
May 26, 2017 Case Laws Central Excise

Classification of goods - Milk Shake Mix (MSM) - Soft Serve Mix (SSM) - Coffee Cream - Addition of stabilizers is essential to maintain the consistency and shelf life of....
May 26, 2017 Case Laws Central Excise

CENVAT credit - job-work - goods were not received back within 180 days - The liability of interest is limited to the amount of CENVAT credit only for the period beyond.....
May 26, 2017 Case Laws Customs

Fraudulent availment of drawback - Was the CESTAT is justified in directing the concerned Authority to issue a SCN within 15 days for complete the proceeding within the.....
May 26, 2017 Case Laws Customs

Detention of goods - provisional release of goods - The drawing of a distinction between seizure of imported goods as a result of undervaluation and seizure of imported.....
May 26, 2017 Case Laws Customs

Power of the proper officer - A new inserted Section 28(11) does not empower either the officers of DRI or the DGCEI to adjudicate the SCN issued by them for the period.....
May 26, 2017 Case Laws VAT and Sales Tax

Penalty u/s 45(6) of the Gujarat Sales Tax Act, 1969 - the penalty u/s 45(6) of the Act is mandatory and therefore, the same can be levied by the revisional authority......
May 26, 2017 Case Laws Income Tax

Accrual of interest income - Commercial decision was taken by the appellant-assessee not to charge interest from these two borrowers as the assessee wanted to ensure......
May 26, 2017 Case Laws Income Tax

Benefit of Indo-Swiss treaty / DTAA - Although the assessee company had a PE in India in the year under consideration, the ships i.e. the property in respect of which......
May 26, 2017 Case Laws Income Tax

Additions u/s 41 - the assessee had stopped its business and liability is had been shown on account of interest payable for the last for many years which was not paid......
May 26, 2017 Case Laws Income Tax

Carry forward and set-off of losses - demerger - Applicability of provisions of Sec. 72A(4) - transfer of only the specified assets and liabilities - the scheme of......
May 26, 2017 Case Laws Income Tax

Revision u/s 263 - Opportunity of being heard is little more than serving a notice on assessee. It is not an empty formality. - Since the mandatory requirement of......
May 26, 2017 Case Laws Income Tax

Addition on account of insurance claim - ascertaining actual loss of stock in fire - we fail to understand as to why and how the assessee has written off partial claim......
April 26, 2017 Case Laws Service Tax

Composite works contract in respect of railways - claim of exemption from service tax - in any case there can be no tax liability on such contracts prior to 1.6.2007 - AT
April 26, 2017 Case Laws Service Tax

Liability of service tax - inspection or examination of seeds in various stages starting from cultivation, harvesting, grading and quality checking in order to arrive at....
April 26, 2017 Case Laws Service Tax

STPI unit - Rebate claim - N/N. 12/2005-ST - remittance must have been received in convertible foreign exchange in India - learned Commissioner erred in computing the......
April 26, 2017 Case Laws Central Excise

Period for payment of interest u/s 11 AB of the CEA, 1944 - interest on differential duty on additional amount received - price escalation clause - though the decision......
April 26, 2017 Case Laws Customs

Valuation - Branded cut and polished cubic zirconia of PRECIOSA Brand - the finding of the appellate authority that the goods in question are of ‘star’ quality rather......
April 26, 2017 Case Laws Indian Laws

Dishonour of the cheques - VAT liability - In the absence of any adjudication by a competent authority, it cannot be said that on the date when the cheques were drawn......
April 26, 2017 Case Laws Income Tax

Expenditure towards after sale service - the expenses for advertisement and after sale services alleged to have been reimbursed by the assessee to the......
April 26, 2017 Case Laws Income Tax

Registration u/s 12AA - proof of charitable activities - treatment as registered trust - receipt of land as Donation - the objects of the assessee trust being charitable....
April 26, 2017 Circulars Service Tax

Extension of the date of submission of the Form ST-3 for the period 1st October 2016 to 31st March 2017 from 25th April 2017 to 30th April 2017 - Order-Instruction
April 26, 2017 Case Laws Income Tax

TPA - selection of comparables - challenging the approach of bifurcating single transaction of marketing and after sales support service into the separate transaction of....
April 26, 2017 Case Laws Income Tax

Deduction u/s 80-IA(4) - assessee is engaged in the business of operation of Container Freight Station (CFS) - inland container depots were inland ports under......
April 26, 2017 Circulars Income Tax

Lease rent from letting out buildings/developed space along with other amenities in an Industrial Park/SEZ— to be treated as business income - Circular
April 26, 2017 Case Laws Indian Laws

Complain u/s 138 of the Negotiable Instruments Act - dishonour of the cheques - cheque was issued to pay duty of excise - In the absence of any adjudication by a......

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