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Highlights / Annotations / Catch Notes For January of 2017

Home Highlights January January 2017 Year 2017

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Showing 101 to 150 of 442 Records

1 234 5 6 7........ 9

January 23, 2017 Case Laws Income Tax

Disallowance of overriding commission paid to Associated Enterprise pursuant to the order of the TPO - no comparable case have been brought on record which could justify....
January 23, 2017 Case Laws Income Tax

Disallowance of interest paid to banks & others - When interest free funds and interest bearing funds are mixed together, they loose their respective identity and hence.....
January 23, 2017 Case Laws Income Tax

Constitutional validity of Section 234E - late filing of the TDS returns - Period from 2012 to 2015 and post 2015 - provision is not onerous even in the absence of a......
January 23, 2017 Case Laws Income Tax

TDS u/s 194J - Royalty - buying and selling software - provisions of section 9[1][vi] dealing with and defining 'Royalty' cannot be made applicable to a situation of......
January 23, 2017 Case Laws Income Tax

Grant of registration u/s 12AA - The application of section 13(1)(b) would only arrive at a stage when an application for exemption is made. At the time of registration.....
January 23, 2017 Case Laws Income Tax

Functioning of Liaison Office (LO) - Permanent Establishment(PE) in India - Nothing is on record that can prove that the LO was functioning as an independent profit......
January 23, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - trust denied exemption u/s 11 on the ground that income from running of newspaper had not been applied for charitable purposes - it cannot be......
January 23, 2017 Case Laws Income Tax

Capital gains - Nature of receipt - assessee was not the owner of the property but had the control over property - assessee has received a portion of the sale......
January 23, 2017 Case Laws Income Tax

We are extremely unhappy with the delay of 3381 days in refiling the special leave petition but make no other comment. The concerned authorities need to wake up. - SC
January 23, 2017 Case Laws Income Tax

TDS on interest on late payment of bills - interest was paid for the delayed payment of the bills which is outside the purview of the provisions of section 194A - AT
January 23, 2017 Case Laws Income Tax

The term ‘Provision” is something which cannot be ascertained as per the information available at the year end. But in this case, assessee has proper information and......
January 23, 2017 Case Laws Income Tax

Hedging loss - Since the transaction is relating to acquisition of fixed assets and the profit or loss to be treated in capital field and it cannot be in Revenue in nature - AT
January 23, 2017 Case Laws Income Tax

Exemption u/s 11 - assessee is eligible for exemption u/s 11 - Only the advancement of loan to the related persons need to be brought under the purview of tax - AO......
January 23, 2017 Case Laws Income Tax

TDS u/s 195 - commission paid to export commission agents - payments are for subscription fees for specialized database containing copyright material - when the receipt.....
January 23, 2017 Case Laws Service Tax

CENVAT credit on prefabricated shelters while providing telephone services - the appellant has bona fide reasons to believe that he is entitled to the CENVAT credit and.....
January 23, 2017 Case Laws Service Tax

Rejection of refund claim - export of information technology software services - input services - The company only insures risk and lives of employees and his health,......
January 23, 2017 Case Laws Central Excise

Validity of SCN - Extended period of limitation - the SCN was issued after more than 19 months after the date of conduct of audit - the SCN in the instant case issued by....
January 23, 2017 Case Laws Central Excise

Manufacture - In relation to the Pipes & Tubes of Heading 7304, 7305 and 7306 the process of coating with cement or polyethylene or other plastic materials shall amount.....
January 23, 2017 Case Laws Customs

Amendment of IGM - material description from "Aluminium Scrap Tread 22.096 MT" to "Aluminium scrap Tread 7.552 MT & Copper Berry/Clove.14.544 MT" - there cannot be a......
January 23, 2017 Case Laws Customs

Demand of duty - period of limitation - the “service of notice to CHA” cannot be equated to the “service of notice to the appellant” - AT
January 23, 2017 Case Laws VAT and Sales Tax

Clandestine removal - fraudulent transportation of goods and colourable devices used to give impression of transportation of goods from outside the State of U.P. to......
January 23, 2017 Case Laws VAT and Sales Tax

Relief of remission of tax - In case State's action is allowed to stand, it would mean that an honest tax payer would be discriminated since those who have not paid tax.....
January 21, 2017 Case Laws Income Tax

SEZ unit - The accounting entries cannot form the basis for denying the exemptions on account of warehousing charges to the assessee under section 10AA - AT
January 21, 2017 Case Laws Income Tax

Addition u/s 68 - Each investment has not been examined separately. No material has been gathered by the A.O. to contradict the evidence filed by the assessee. The A.O......
January 21, 2017 Case Laws Income Tax

Levy of interest & Penalty - If the petitioner-Corporation was of the view that the provisions of Section 206C of the Income Tax Act were not applicable to the......
January 21, 2017 Case Laws Income Tax

Approval granted to reopen the assessment u/s 147/148 - In the present case, the exercise appears to have been ritualistic and formal rather than meaningful, which is......
January 21, 2017 Case Laws Income Tax

Addition u/s 68 - unexplained money in the guise of share transactions - blue chip companies - rates at which purchases and sales had been made could not be shown to be.....
January 21, 2017 Case Laws Income Tax

Additions towards receipt of excise duty - non-crediting of 'Excise Duty Receivable' to the P & L Account - avoiding the provisions of Section 43B - the excise duty,......
January 21, 2017 Case Laws Service Tax

Exemption under N/N. 12/03-ST dated 20.01.2003 - retreading the tyres - The first Appellate Authority reversed to the decision (of original authority who has allowed the....
January 21, 2017 Case Laws Service Tax

Refund claim - having discharged the entire liability, whether the petitioner was entitled for refund of the amount remitted by Airport Authority of India to the 3rd......
January 21, 2017 Case Laws VAT and Sales Tax

Levy of tax / VAT on brand franchisee fees - The manufacturers do not get effective control of the brand name for full commercial exploitation. As such, it cannot be......
January 21, 2017 Case Laws VAT and Sales Tax

Luxury Tax - the finding of taxability of renting of “lawn” by the assessee is correct - HC
January 20, 2017 Case Laws Income Tax

Exemption u/s 11 - until and unless registration is granted no exemption can be claimed only on the basis that application has been submitted for registration - HC
January 20, 2017 Case Laws Income Tax

AO has correctly rejected and held that the assessee is not eligible to exemption u/s 11 as its registration has been ceased to exist for the assessment year under......
January 20, 2017 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - AOhas issued notice in without striking of irrelevant clause in the standard proforma (printed form). Since, the notice issued u/s. 274.....
January 20, 2017 Case Laws Income Tax

Notice issued u/s 147 in respect of an entity which ceases to exist by virtue of amalgamation order under section 394 of the Companies Act - would be illegal and unsustainable. - HC
January 20, 2017 Case Laws Income Tax

Addition u/s 69C - bogus purchases - AO cannot make the addition under section 69C of the Act by merely relying on information obtained from the Sales Tax Department,......
January 20, 2017 Case Laws Income Tax

Addition u/s 69C - bogus purchases - there is no evidence brought on record by the AO to establish that the said payments were routed back to the assessee, the addition.....
January 20, 2017 Case Laws Income Tax

Credit of TCS denied - the nature of TCS is nothing but tax which has been statutorily recognised in the Income tax Act, and the Rules are enabling and procedural in......
January 20, 2017 Case Laws Income Tax

Revision u/s 263 - The view taken by Ld. AO is a plausible view, which is supported by various judicial precedents. The assessment order passed cannot be called to be......
January 20, 2017 Case Laws Income Tax

TDS u/s 195 - payment for software - the ‘royalty’ has been specifically defined in the treaty and amendment to the definition of such term under the Act would not have.....
January 20, 2017 Case Laws Income Tax

Treating the short term capital gains(STCG) as long term capital gains (LTCG) - Four hospitals of the assessee were owned by it for a period of more than 36 months and......
January 20, 2017 Case Laws Income Tax

Taxability in India - “slot hire charges” received by the assessee - The DRP has grossly erred in not reading the order of AAR properly which has caused undue hardship......
January 20, 2017 Case Laws Income Tax

Mere possession of assets by itself does not constitute a belief that income of the years in question had escaped assessment. Thus, the reassessment proceedings are......
January 20, 2017 Case Laws Service Tax

Classification of services - amounts received as commission by the appellant for underwriting services rendered classifiable under the head Underwriting Services and is taxable. - AT
January 20, 2017 Case Laws Central Excise

CENVAT credit - input services - sales commission - the sale and manufacture are directly interrelated and the commission paid on sales needs to be taken as services......
January 20, 2017 Case Laws Central Excise

Valuation - Transaction value u/s 4 or MRP based value - when chewing tobacco pouches containing less than 10 gms. of net weight were put together (12 to 52 numbers) in.....
January 20, 2017 Case Laws Customs

Valuation - rejection of transaction value - The original adjudicating authority has only recorded that the pricing of the imported goods made are as per price list......
January 20, 2017 Case Laws Companies Law

Scheme of Amalgamation - Requirement of convening meetings - Since the Transferor Company has no secured creditors, therefore the question of convening a meeting thereof....
January 19, 2017 Case Laws VAT and Sales Tax

Post sale discount - To deny the benefit of deduction only on the ground of omission to reflect the trade discount though actually granted in future, in the tax......

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