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Highlights / Annotations / Catch Notes For January of 2017

Home Highlights January January 2017 Year 2017

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Showing 51 to 100 of 442 Records

123 4 5 6........ 9

January 27, 2017 Case Laws Income Tax HC

By claiming the diminution in the value of securities during the year under consideration, the assessee is trying to get the benefit which he did not get u/s. 80P in the....
January 27, 2017 Case Laws Income Tax HC

Reopening of assessment - sale of flats - solely on the observations made by another Assessing Officer with respect to the subsequent assessment years ie., 2007-2008,......
January 27, 2017 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - The Statute has provided distinction between concealment of income and furnishing of inaccurate particulars of income, which may be thin line of.....
January 27, 2017 Case Laws Income Tax AT

Validity of special audit u/s 142(2A) - in the absence of show cause notice given before making the order proposing conduct of special audit, the proceedings are......
January 27, 2017 Case Laws Income Tax AT

Bogus purchases - entire addition cannot be made. The only addition which can be made is only NP addition. In the instant case, the assessee has shown NP rate of 1.62%......
January 27, 2017 Case Laws Income Tax AT

Unaccounted cash found during the course of search - Apex Court has approved the concept of telescoping - Revenue has not been able to prove that undisclosed has been......
January 27, 2017 Case Laws Income Tax AT

Transfer pricing adjustments - Obligation of the assessee to follow procedure u/s 144C - once the Revenue itself admits the order passed to be a draft assessment order,.....
January 27, 2017 Case Laws Income Tax AT

When no valid notice u/s 148 has ever been served upon the assessee either through registered post or through affixture necessary to reopen the assessment, the entire......
January 27, 2017 Case Laws Income Tax AT

Additions u/s 69 - assessee’s father has purchased site in assessee’s name and also the assessee’s father has invested towards construction of property, the A.O. was......
January 27, 2017 Case Laws Income Tax AT

Computation of capital gain towards transfer of asset between the assessee and his father - transfer - no consideration passed on - there is no transfer within the......
January 27, 2017 Case Laws Service Tax AT

The activity of software maintenance provided, which is subject matter of the dispute in this appeal, has become taxable only with effect from 01.06.2007 - AT
January 27, 2017 Case Laws Central Excise AT

CENVAT credit - non-existent dealers - fake invoices - in the absence of any investigation at the end of manufacturer/supplier or the transporter, the cenvat credit......
January 27, 2017 Case Laws Central Excise AT

Valuation - related party transactions - Rule 9 is applicable when all the productions made by the appellant is cleared to their sister unit or related person which is......
January 27, 2017 Case Laws Central Excise AT

Benefit of Exemption N/N. 108/95-CE - Merely, on the ground that the goods have been supplied to the contractor directly who has executed the project in question and......
January 27, 2017 Case Laws Central Excise AT

The amount of refund cannot be adjusted against arrears of revenue when the matter in dispute has not attained finality - AT
January 27, 2017 Case Laws Central Excise AT

Shortage of stock - Clandestine removal - retraction has not been addressed to the investigation officer who recorded the statement - weighment exercise was done in the.....
January 27, 2017 Case Laws Customs HC

100% EOU - diverted goods are not available for confiscation - The Unit clandestinely and illicitly diverted the goods to the open market, the goods which otherwise were....
January 27, 2017 Case Laws VAT and Sales Tax HC

Validity of Assessment Proceedings - even if an extension is made u/s 25B, the same would not enable the State to initiate proceedings after expiry of the period of......
January 27, 2017 Case Laws Indian Laws HC

Dishonor of cheque - notice was sent on a fictitious and non-existent address - there can be no deemed service on a non-existent address. Thus, essential ingredient of......
January 25, 2017 Case Laws Income Tax AT

Cash expenditure in excess of ₹ 20,000 - the contention that the suppliers at different locations insisting on cash payments thereon has to be accepted and cannot.....
January 25, 2017 Case Laws Income Tax AT

TDS u/s 194C - Disallowance made u/s 40(a)(ia) - payments to the site in charge / supervisors - the payments were made to the labourers through the medium of site in......
January 25, 2017 Case Laws Income Tax AT

Consultancy fee incurred in relation to plant and machinery - revenue v/s capital expenditure - AO directed to consider the 70% of the payment on consultancy fee as......
January 25, 2017 Case Laws Income Tax AT

Method of accounting - Construction Contracts - AO's action of rejecting books of accounts in terms of Section 145(3) of the IT Act and assessing income u/s 44BBB(1) on.....
January 25, 2017 Case Laws Income Tax HC

Sale of land - Nature of land at the time of transfer - Sufficient evidence has been adduced by the respondent, to prove that the subject lands have been put to......
January 25, 2017 Case Laws Income Tax HC

Ingenuine cash credits - Taking into consideration the loans which are accepted merely on some amount of the ladies for which return was filed on the same date through......
January 25, 2017 Case Laws Income Tax AT

Deductions u/s. 80IB - allocation of Managerial Commission and salary and wages in the ratio of turnover - In the absence of any direct nexus brought on record by the......
January 25, 2017 Case Laws Income Tax AT

Additions u/s 69B - stock statement submitted to the banks cannot be considered as true and correct - no additions could be made - AT
January 25, 2017 Case Laws Income Tax AT

Subsidy receipt on account of industrial promotion assistance - West Bengal Incentive Scheme, 2000 - receipt is capital in nature. Hence, the said receipt is not......
January 25, 2017 Case Laws Income Tax AT

The income earned by the assessee from running and operation of Mall and a provision of host of other services and utilities is to be construed as commercial explanation....
January 25, 2017 Case Laws Income Tax AT

Nature of expenditure incurred on subscription and purchase of office and general purpose books - the books in question update it about latest research developments in......
January 25, 2017 Case Laws Income Tax AT

Validity of assessment - notice of hearing was served upon minor daughter - the notice should be served at least on any adult member of the family and if the notice is......
January 25, 2017 Case Laws Income Tax AT

Rejection of books of accounts - estimated net profit of 8% on gross contract receipts net of all deductions - A.O. was rightly made additions towards interest income......
January 25, 2017 Case Laws Service Tax AT

Telecom service - the rate of tax was enhanced with due announcements by the Government and the appellant as one of the regular and large tax payers under the category......
January 25, 2017 Case Laws Central Excise AT

At the time opting area based exemption of N/N. 50/2003-CE, the appellants are not required to reverse the credit in their cenvat credit account lying unutilized. -......
January 25, 2017 Case Laws Customs AT

Imported crude oil - Whether the appellant is required to pay the National Calamity Contingent duty (NCCD) and cess thereon even though they have utilised advance......
January 25, 2017 Case Laws VAT and Sales Tax HC

Processing of refund claim under DVAT - Revenue's contention that the mandate of Sections 11(2) of the DVAT Act and Rule 12 of the CST Rules, overriding all other......
January 24, 2017 Circulars Income Tax

Merely because the Place of Effective management of an intermediate holding company is India the POEM of its subsidiaries shall not be taken to be in India. Each......
January 24, 2017 Case Laws Income Tax HC

Claim for depreciation on Flameless Furnace - nonproduction of vital documents - Assessee was not able to explain even the whereabouts of the Furnace which is alleged to....
January 24, 2017 Case Laws Income Tax HC

MAT - Book adjustment u/s 115JB - arrears of depreciation - the grievance of the Revenue that the clause was inserted only in Finance Act, 2006 w.e.f. 1st April, 2007......
January 24, 2017 Case Laws Income Tax HC

Grant of refund - the attitude on the part of the AO leaves us with a feeling (not based on any evidence) that the Officers of the Revenue seem to believe that it is not....
January 24, 2017 Case Laws Income Tax AT

Claim for exemption u/s 11 - charging fee for services - the proviso to section 2(15) of the Act cannot be invoked to exclude assessee Trust from the purview of section.....
January 24, 2017 Case Laws Income Tax AT

Even though a notice U/s. 147 was issued, assessee has not filed any revised return. - technically, the assessment has to be completed only U/s. 144, as provided in......
January 24, 2017 Case Laws Service Tax AT

CENVAT credit - services provided on Roaming to subscribers of foreign telecom network during their visit to India as leviable to Service tax - the contention that the......
January 24, 2017 Case Laws Service Tax AT

Works contract - installation and commissioning charges - service charges/commission for installation was neither separately computed nor mentioned on the body of......
January 24, 2017 Case Laws Central Excise AT

CENVAT credit - Business Support Services - Appellant is availing the services for keeping a track of the movement of trucks, known as "Truck Khoj services" - eligible......
January 24, 2017 Case Laws Central Excise AT

SSI Exemption number 08/03-CE dated 01.03.2003 - Once the credit availed has been reversed it is to be considered as ab initio not availed - AT
January 24, 2017 Case Laws Customs AT

STPI - Benefit of N/N. 52/03-CUS - import of Data Comp equipments - the exemption can only be claimed by an importer, who has been granted necessary permission to import....
January 24, 2017 Case Laws Indian Laws HC

Order of acquittal - cheque returned with an endorsement of account closed - it is not crystal clear that respondent-accused has taken amount on credit and therefore, an....
January 23, 2017 Circulars Income Tax

CBDT kept the Clarifications on Indirect Transfer provisions under the Income Tax Act. 1961 in abeyance for the time being - Circular
January 23, 2017 Case Laws Service Tax SC

Valuation u/s 67 - works contract for retreading of tyres - assessee is liable to pay service tax only on the service component which has been quantified at 30% -......

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