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Highlights / Annotations / Catch Notes For the Day 26

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Showing 1351 to 1400 of 2208 Records

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December 26, 2016 Case Laws Income Tax

Income from vacant house property - income would not be assessed under Section 23(1)(c) but under Section 23(1)(a). - HC
December 26, 2016 Case Laws Income Tax

Method of accounting - whether sale price in respect of constructed/built up properties should not be accounted for at the time of handing over the possession or......
December 26, 2016 Case Laws Income Tax

Claim of refund - Revision before the Commissioner u/s 264 in favor of assessee, against in intimation u/s 143(1) - the intimation under Section 143(1) is regarded as an....
December 26, 2016 Case Laws Income Tax

Validity of reopening of assessment - notice to dead person - even if Section 159 is attracted, in that case also, the notice was required to be issued against and in......
December 26, 2016 Case Laws Service Tax

Levy of Penalty u/s 78 of the Finance Act, 1994 - The assessee/appellant has the option to deposit the balance service tax together with accumulated interest and penalty....
December 26, 2016 Case Laws Service Tax

Demand of service tax is to be excluded wherever such fabrication activity amounts to manufacture, leading to a structure classifiable under Section 73.08 of the Central....
December 26, 2016 Case Laws Service Tax

Service tax is not leviable on the commission earned by the distributor on the basis of the volume of the purchases made by the group of second level of distributors......
December 26, 2016 Case Laws Central Excise

Clandestine removal - when such evil activities are done in utter secrecy and in an organized manner, there would be only very few evidences available; therefore,......
December 26, 2016 Case Laws Central Excise

Valuation - Scope of show cause notice - Since the show cause notice is vague and does not make any sense on reading the same, the proceedings arisen out of said show......
December 26, 2016 Case Laws Central Excise

Valuation - transfer of goods to own unit - cost plus method - unless cost accountant certifies the cost of manufacture in the form CAS4, the provision of said Rule 8......
November 26, 2016 GST

Revised Draft Model GST Law - Section / Chapter Wise
November 26, 2016 GST

Revised Draft IGST Law - Section / Chapter Wise
November 26, 2016 News Indian Laws

Unaccounted deposits to attract 50% tax, 4 yr lock-in period - However, a higher 90 per cent tax and penalty could be imposed if assessees do not declare the unaccounted....
November 26, 2016 Case Laws Companies Law

HC allowed the reduction of the petitioner company’s share capital (Securities Premium Account) against the accumulated losses in the surplus/ (deficit) head of Reserves....
November 26, 2016 Case Laws VAT and Sales Tax

Validity of assessment order - cross verification of the annexures of the buyer and the seller in the intranet website of the Department - completing the assessments on.....
November 26, 2016 Case Laws VAT and Sales Tax

Recovery of sales tax arrears - Public auction - property on equity mortgage - State has got priority over the Bank dues and in the light of the statutory provisions - HC
November 26, 2016 Case Laws Central Excise

CENVAT credit - power plant is situated outside the factory of the production and power plant - appellants are entitled for credit in respect of the inputs used in......
November 26, 2016 Case Laws Central Excise

Utilisation of CENVAT credit account - agriculture submersible pumps - The grievance of the department is that the excess amount paid by debiting CENVAT Credit amount,......
November 26, 2016 Case Laws Central Excise

Emergence of fatty acid & wax in the manufacturing process of refining of oil to make it edible oil - Benefit of exemption under Notification No. 115/75-CE dated 30-04-1975 allowed - AT
November 26, 2016 Case Laws Central Excise

CENVAT credit - services received and used in the guest house/farm house, away from the factory during the period from October 2010 to May 2011 - credit allowed - AT
November 26, 2016 Case Laws Central Excise

Entitlement to interest - Appropriation of rebate sanctioned against the rebate sanctioned earlier erroneously - appellants are eligible for interest from the date of......
November 26, 2016 Case Laws Central Excise

CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services......
November 26, 2016 Case Laws Income Tax

Reopening of assessment - The words of the statute are "reason to believe" and not "reason to suspect". There can be no manner of doubt that the words" reason to......
November 26, 2016 Case Laws Income Tax

Late filing fee u/s. 234E while passing intimation u/s. 200A - intimation u/s. 200A has been processed prior to 1.6.2015 - levy of fee set aside - AT
November 26, 2016 Case Laws Income Tax

Disallowance on property tax - non running business - It is not necessary that after acquiring the right upon industrial plot the assessee should immediately construct......
November 26, 2016 Case Laws Income Tax

Addition of interest expenses - assessee has made payment to partners as per the Partnership Deed and within the limit prescribed u/s 40(b) - claim of interest expense allowed - AT
November 26, 2016 Case Laws Income Tax

Unexplained credit u/s 68 - gift of Indian Millennium Deposit ("IMD‟) bond - whether proceeds of India Millennium Deposit cash not be brought to tax in the hands......
November 26, 2016 Case Laws Income Tax

Diversion of Revenue at Source - Reducing the business income being the share of profit of one of the members of AOP of the assessee - the computation of profit and......
November 26, 2016 Case Laws Income Tax

Agricultural income - assessee could not furnish any vital evidences to establish the genuineness of the agricultural income - additions confirmed - AT
November 26, 2016 Case Laws Service Tax

100% EOU - refund claim for un-utilised CENVAT credit - back office operations - product support services - refund allowed - AT
November 26, 2016 Case Laws Customs

Levy of SAD - DEPB Scheme - whether the goods imported by appellants availing exemption under Notification No.34/97 - Cus. dt.7.4.1997 can claim exemption from levy of......
November 26, 2016 Case Laws Customs

Clearance of goods under DEEC Scheme - import of Fourspar powder - goods warehoused and on expiry of wrehousing period, the goods were instructed to be cleared - Denial.....
November 26, 2016 Case Laws Central Excise

Method of Valuation - once goods are covered by notification issued under Section 4A, then irrespective of any other consideration such as whether the supply is in......
October 26, 2016 Case Laws Income Tax

Revision u/s 263 - Since, the assessee failed to appear before the CIT, the CIT cannot presume things which is in the minds of assessee, as such opined that CIT has......
October 26, 2016 Case Laws Income Tax

Bogus purchases - Without causing any further enquires in respect of the said purchases, the AO cannot make the addition under section 69C of the Act by merely relying......
October 26, 2016 Case Laws Income Tax

Allocation of common expenses between STPI and non-STPI units - The foreign exchange fluctuation can be linked to specific items and how it is not understandable as to......
October 26, 2016 Case Laws Income Tax

Prior period expenses - since these expenses/incomes are for the projects completed in the past years but were subjected to final payments to be made to the vendor or......
October 26, 2016 Case Laws Income Tax

Having regard to the provisions of section 292B of the Act, mere mention of wrong section in the notice does not vitiate the validity of the very notice issued for......
October 26, 2016 Case Laws Service Tax

Classification of shot hole drilling activity - the purposes conducted by the assessee and by their clients the processes are inter-linked, inter-depended and......
October 26, 2016 Case Laws Service Tax

Refund - If service tax stand paid under the category of technical testing and analysis services and the Revenue has not raised any objection at the time of acceptance......
October 26, 2016 Case Laws Central Excise

Validity of order-in-original confirming the demand based on SCN - Whenever arbitrariness is present, equality is absent. Equalities and arbitrariness are strong enemies....
October 26, 2016 Case Laws Central Excise

Captive consumption - Adjustment of short payment of duty with the excess payment of duty during the same year - self adjustment in the absence of provisional assessment....
October 26, 2016 Case Laws Central Excise

Eligibility for exemption under N/N. 6/2006-CE - buses cleared to DMRC - buses for passengers cannot be considered as an “equipment” within the scope of Entry No.90 of......
October 26, 2016 Case Laws Central Excise

Clandestine removal of goods - Even if the transactions on trading were to be found as bogus, the same by itself will not support the confirmation of duty demand as......
October 26, 2016 Case Laws Central Excise

Captive consumption - benefit of exemption notification no. 67/95 - further processing of goods after packing into unit container - it cannot be said that there was no......
October 26, 2016 Case Laws Customs

Project Import - valuation - drawing and documents for use during construction, erection, assembly etc and know how fees to be included in assessable value? - 10%......
October 26, 2016 Case Laws VAT and Sales Tax

Export sale against Form-H - conversion of commercial grade Castor oil to First Special Grade after refining process - merely because some process is carried out on the.....
October 26, 2016 Case Laws VAT and Sales Tax

The claim for additional sales tax by treating the contract value as the taxable turnover is not permissible under the provisions of either the TNGST Act or the......
September 26, 2016 Case Laws Service Tax

Since the services of renovation and modernization were provided by the service provider in the form of works contract which is excluded from the definition of input......
September 26, 2016 Case Laws Service Tax

The action of the appellant of suo motu omitting the portion of the refund claim not eligible for refund has only facilitated the department and does not vitiate the......

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