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Highlights / Annotations / Catch Notes For January of 2017

Home Highlights January January 2017 Year 2017

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Showing 201 to 250 of 442 Records

1 2 3 456 7 8 9

January 14, 2017 Case Laws Income Tax

TDS u/s 195 - purchase of copyrighted software - the software is for assisting the assessee in rendering its services of software development and testing services to its....
January 14, 2017 Case Laws Service Tax

Natural justice - validity of SCN - The petitioner can not seek blanket relief preventing the competent authority from exercising his statutory power or discharging his.....
January 14, 2017 Case Laws Central Excise

SSI exemption - export turnover not included in value of clearances - demand is not sustainable because under the SSI Exemption Notification only clearances made for......
January 14, 2017 Case Laws Customs

Jurisdiction - power to issue show cause notice (SCN) - DRI officials have been appointed as customs officers by in exercise of the powers conferred u/s 4(1) - the......
January 14, 2017 Case Laws VAT and Sales Tax

CST - situs of the inter-State sale - supply of Brahmos Missiles - There is a fundamental error, in the understanding of the AO, that the petitioners have attempted to......
January 13, 2017 Case Laws Income Tax

Nature of compensation/settlement amount paid to the erstwhile MD - capital or revenue expenditure - it is common practice in case of termination of employment to put......
January 13, 2017 Case Laws Income Tax

Income on account of licence fees and amenities provided to tenant - business income OR income from house property income - It is a case of exploiting the asset......
January 13, 2017 Case Laws Income Tax

Amount paid towards Technical know-how and Royalty - ITAT adopted the superficial approach - both the payments to foreign company are in respect of a benefit which is......
January 13, 2017 Case Laws Income Tax

Validity of reopening of assessment - They claimed deduction which they were not entitled which fact came to the notice of the department only in 2010-11 when it was......
January 13, 2017 Case Laws Income Tax

Validity of reopening of assessment - necessary particulars had already been given to the petitioner showing the reasons to believe and there is no reason why this Court....
January 13, 2017 Case Laws Income Tax

Penalty u/s 272A(2)(k) - late filing of TDS statements / returns - Since section 273B covers the cases of levy of penalty u/s 272A(2), then in line with the provisions......
January 13, 2017 Case Laws Income Tax

Penalty u/s 272A(2)(k) - late filing of TDS statements / returns - Since section 273B covers the cases of levy of penalty u/s 272A(2), then in line with the provisions......
January 13, 2017 Case Laws Income Tax

Year end provision - non deduction of tds - assessee in default - in the case of the year end provision where the party/payee is identifiable, the TDS is to be deducted.....
January 13, 2017 Case Laws Income Tax

Foreign tax credit - quantification of income for the purpose of computing admissible tax credit - The tax credit for both the jurisdictions is to be computed separately....
January 13, 2017 Case Laws Service Tax

Levy of penalty - Delay in payment of tax - The delay has occurred because of change in the procedure of payment of tax and therefore we do not find any justification......
January 13, 2017 Case Laws Service Tax

Interest on credit availed - mere taking of credit which has been reversed without utilization, no liability for payment of interest or penalty would arise thereof - AT
January 13, 2017 Case Laws Central Excise

Refund claim - it is a case of the tax collected by the authorities under the Rules by misconstruction or wrong interpretation of the provisions - refund claim would......
January 13, 2017 Case Laws Central Excise

Recovery of outstanding dues - attachment of property - 100% EOU vacated the property before completion of export obligations - recovery cannot be made from the Lessor......
January 13, 2017 Case Laws Central Excise

Refund of CENVAT credit - denial on the ground that the respondent failed to establish that the credit involved on the inputs/input services were used for the final......
January 13, 2017 Case Laws Central Excise

Cenvat credit on such input services stand availed properly on the date of receipt of the service. Hence there is no obligation on the part of the manufacturer to......
January 13, 2017 Case Laws Central Excise

Cenvat Credit - input services - merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not......
January 13, 2017 Case Laws VAT and Sales Tax

Works contract - construction of flats - the ownership of land is with the builder itself, and there is no development agreement entered into by the builders with the......
January 13, 2017 Case Laws Companies Law

Winding-up petition - non-payment of the 'Professional Fees' - The winding-up petition cannot partake the character of a money recovery suit and unless the liability is.....
January 13, 2017 Case Laws Income Tax

Addition u/s 40A - interest paid @ 18% in relation to the borrowing made from the persons specified u/s 40A(2)(b) - unreasonable and excessive expenditure - Once there......
January 12, 2017 Case Laws Income Tax

Revision u/s 263 - mistake in the computation of income - reduction of entire rent received during the year - assessee admitted that related documents were not filed......
January 12, 2017 Case Laws Income Tax

Transaction of shares - capital gain or business income - AO has not come to finding whether the assessee has carried out repetitive transactions of same share - treated....
January 12, 2017 Case Laws Income Tax

Addition under the head notional interest - Charging or not charging of interest is a discretion of an assessee-especially when the advance is made out of interest free funds. - AT
January 12, 2017 Case Laws Income Tax

It is settled principle of interpretation of fiscal law that taxing statute should be construed strictly. When the provision is free from doubt or ambiguity, there is no....
January 12, 2017 Case Laws Income Tax

Withdrawal of registration granted earlier u/s 12AA - profit motive - commercial activities - no major expenditure was for direct benefit of farmers - the activities of.....
January 12, 2017 Case Laws Income Tax

Rate of withholding tax u/s 195 - non-resident not having PAN - the payment is well covered u/s 115A(1)(b) - special rate of TDS i.e. 11.33% was applicable - TDS @20% is....
January 12, 2017 Case Laws Income Tax

Deduction u/s 54 - property sold was in the sole name of the assessee and the property purchased was in the joint names of the assessee and his wife - the consideration.....
January 12, 2017 Case Laws Income Tax

TDS u/s 194C OR 194J - services provided by highly skilled / technical professionals - supply and installation of HT and LT electrical installation equipments - services....
January 12, 2017 Case Laws Service Tax

The excess baggage charges collected by the Airlines are integral part of the main service namely, “transportation of passengers by air” and, therefore demand of service....
January 12, 2017 Case Laws Service Tax

100% EOU - Refund claim - various input services - these services have clear nexus with the output service provided by the appellant and are very much used by them to......
January 12, 2017 Case Laws Service Tax

Demand of service tax on the basis of income-tax return filed by respondents at Jaipur - Departmental authority at Jaipur have no jurisdiction to proceed against the......
January 12, 2017 Case Laws Service Tax

Classification of service - Interior Decorator s Service in terms of statutory definition deals more with advice, consultancy and technical assistance and not on......
January 12, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - Assessee is entitled for filing a claim for refund on the basis of credit notes raised by him towards turnover discount. - AT
January 12, 2017 Case Laws Central Excise

CENVAT credit - Payment of duty on non-excisable goods - demand of differential amount between CENVAT credit taken on MS wire and the 8% paid by them on MS wire made out....
January 12, 2017 Case Laws Central Excise

Manufacture - deemed manufacture - even after insertion of Chapter Note 3 which does not provide the process of garneting/carding amounts to manufacture the process......
January 11, 2017 Case Laws Income Tax

Unexplained cash credit - addition u/s 68 - The revenue cannot blow hot and cold in the same breath since in the scrutiny reassessment the purchases have been accepted,.....
January 11, 2017 Case Laws Income Tax

TDS on Payments made to non-residents towards various services - there is no dispute to the residential status of payees, assessees have rightly deducted TDS as per......
January 11, 2017 Case Laws Income Tax

Penalty u/s 271(a)(c) - The explanation filed by the assessee about not disclosing interest income in the return of income was not bona fide - levy of penalty confirmed - AT
January 11, 2017 Case Laws Income Tax

Levy of penalty u/s 271 - disallowance u/s 14A - merely interest has been disallowed does not mean that the assessee has considered the income are filed the inaccurate......
January 11, 2017 Case Laws Income Tax

Non-deduction of TDS while making payment on account of commission - assessee has rightly contended that the said commission was paid to his staff and, thus, it was not.....
January 11, 2017 Case Laws Income Tax

Deduction u/s 80IC - assembling Luggage carriers, Wheel Caps etc - the processes adopted by the Respondent Assessee to obtain front guard, luggage, carrier, rear gear......
January 11, 2017 Case Laws Income Tax

Interest income - it is strange to believe that any non-related party will given loan of ₹ 50 lakh without taking any interest from the appellant company - Hence......
January 11, 2017 Case Laws Income Tax

Rate of depreciation on CCTV cameras - Computer is an integral part of CCTV camera and as such, is eligible for depreciation at the rate of 60% as prescribed for Computers - AT
January 11, 2017 Case Laws Income Tax

Exemption u/s 11 - both the tour expenses and fashion show and Mr & Mrs University expenses incurred by the assessee society would have to be construed as application of....
January 11, 2017 Case Laws Income Tax

Loss on Forward Contracts in foreign exchange - such transactions were carried out in the normal course of business to guard against the fluctuation in foreign exchange.....
January 11, 2017 Case Laws Service Tax

If the allottee approaches for restoring the allotment, restoration charges are levied - such charges are in the nature of a penalty imposed on the allottee to cover......

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