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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4001 to 4050 of 6237 Records

1 ....77 78 79 808182 83 84 85........ 125

October 22, 2016 Case Laws Central Excise

Proof of export - ARE-1 application is the basic essential document for export. Filing of ARE-1 having been specifically contemplated under notification issued under......
October 21, 2016 Case Laws Service Tax

Activity of toll collection on commission basis would not fall under the category of business auxiliary services, so as to make the same liable to service tax - service.....
October 21, 2016 Case Laws Service Tax

Service provided by the appellant to the respondent M/s NTPC Ltd. clearly falls under the category of Commercial or Industrial Construction Service - service Tax leviable. - AT
October 21, 2016 Case Laws Central Excise

Manufacture - intermediate product - job work - sugar syrup prepared within the factory in further manufacturing of biscuits for their principal - marketability of the......
October 21, 2016 Case Laws Central Excise

Intention to remove the goods without the payment of duty - non-accountal of goods in the RG-1 register - search in the premises - malafide intention upheld - AT
October 21, 2016 Case Laws Central Excise

Transaction value or MRP based valuation - the appellants had cleared 6 gms. sachet of the Hair Dye in a monopack carton containing six numbers of such sachet -......
October 21, 2016 Case Laws Central Excise

Classification reusable Baby Cotton Nappies (diapers) - The Item description given for Chapter Heading 61.11 clearly covers the subject items viz., baby diaper and baby.....
October 21, 2016 Case Laws Central Excise

Rejection of refund claim - reversal of CENVAT credit under protest - There is no murmur or protest or disagreement with the view taken by the inspecting officers as can....
October 21, 2016 Case Laws Customs

Valuation - rejection of declared value of import of goods - Only for the reason that the insurance policy of some of the consignments of being higher amount the value......
October 21, 2016 Case Laws VAT and Sales Tax

Taxability of a Car Stereo System - "electronic goods" falling under Entry 75 or "motor vehicle falling under Entry 18 - It cannot be gainsaid that a car stereo does add....
October 21, 2016 Case Laws VAT and Sales Tax

Exemption on polished granite stone - if a polished granite which is a slab and used on the floor, it cannot be called a tile for the purpose of coming within the ambit.....
October 21, 2016 Case Laws Income Tax

TDS u/s 194C - The role of the lorry owners was very limited to the extent of carriage of goods without any other liability. Therefore, they cannot be considered as......
October 21, 2016 Case Laws Income Tax

The assessee has not undertaken charitable activity during the year, therefore, it is not eligible for exemption u/s. 11 - AT
October 21, 2016 Case Laws Income Tax

Eligibility of deduction u/s.80P(2)(a)(i) - when there were no takers for the money, which assessee as a part of its objects wanted to lend, the only available choice......
October 21, 2016 Case Laws Income Tax

Disallowance of kist payment (lease rent) - prior period item - Kist payment for the previous period - It is not the case of the department that this method of......
October 21, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - conscious concealment of facts by the assessee - non disclosure of bank accounts in which cash was deposited - assessee deliberately concealed......
October 21, 2016 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - merely treating the business loss as speculation loss by the AO does not automatically warrant inference of concealment of income or......
October 20, 2016 Case Laws Income Tax

Partnership firm - Nature of the Certain considerations received after the dissolution of the firm - The appellants as erstwhile partners are liable to pay capital gain.....
October 20, 2016 Case Laws Income Tax

Estimation of income - profit may be taken @8% of the total receipts/ deposits as against the addition made u/s. 68 on account of cash deposit - assesssee is a part time....
October 20, 2016 Case Laws Income Tax

Failure to Serve notice u/s 143(2)to the legal heir - failure of the AO to issue and serve notice u/s 143(2) of the Act to the legal heir in accordance with the law......
October 20, 2016 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - as per rule of evidence there is distinction between set of facts not proved and facts disproved and facts proved - No penalty - AT
October 20, 2016 Case Laws Income Tax

Allowance of of deduction u/s.10AA - whether the export sales as supporting manufacturer, Sales to EOUs and SEZs are eligible for deduction u/s.10AA? - when as S.10AA......
October 20, 2016 Case Laws Income Tax

Keymen Insurance premium - in the absence of any contrary material placed by the Revenue that the 3 Directors are not the key persons, we are of the view that the......
October 20, 2016 Case Laws Income Tax

Additions u/s 40(a)(ia) for non deduction of TDS - it was claimed that, these amounts were disallowed u/s 40a(ia) suo motu - assessee-company had not made any attempt to....
October 20, 2016 Case Laws Service Tax

Advertising agency services - The extended definition, cannot bring an entirely alien and unconnected services or a manufacturing activity within scheme of levy of service. - AT
October 20, 2016 Case Laws Service Tax

Refund claim - payment of service tax and sales tax on supply and installation of the said Fire Hydrant System - no evidence to show charging of paid amounts for......
October 20, 2016 Case Laws Service Tax

Extended period of limitation - As such the assessee's activity were fully in the knowledge of the Revenue, in which case delayed issuance of the show cause notice in......
October 20, 2016 Case Laws Service Tax

Taxability of secondary services - the appellants are secondary service providers for the shipping lines, brokerage commission of 2% paid for booking of export cargo......
October 20, 2016 Case Laws Central Excise

Returned goods cleared as scrap - Rule 16 it cannot be said that the process by which the defective goods are converted into scrap, should be considered as manufacture......
October 20, 2016 Case Laws Central Excise

Taking credit of of duty paid by the SEZ unit on returned goods - the procedure of Rule 16 of Central Excise Rules, 2002 does not come in the way in denying the credit - AT
October 20, 2016 Case Laws Central Excise

Denial of CENVAT credit - manufacture of motor vehicle chassis - availing various input services in or in relation to the manufacture of final products - credit allowed - AT
October 20, 2016 Case Laws Central Excise

Applying the “User Test” to the facts in hand, the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as......
October 20, 2016 Case Laws Customs

Classification of goods - Air Conditioner Resistors - classified under Chapter 85334090 or classifed under Chapter heading 84159000 - there is no scope for......
October 20, 2016 Case Laws Customs

Restoration of CHA licence - The Regulations do not require that each and every authorisation should be acknowledged by a customs officer. As long as authority letter is....
October 20, 2016 Case Laws VAT and Sales Tax

Scope of taxable turnover - the market committee acts as a facilitator for which a fee is collected - fee/cess paid by the petitioner to the market committee cannot form....
October 20, 2016 Case Laws VAT and Sales Tax

Branch transfers / stock transfer - form “F” of CST - the requirement of Form “F” in terms of CST Act cannot be substituted with other documents in support of proof of......
October 19, 2016 Circulars Income Tax

Due date for filing Income-tax return and reports of audit extended for taxpayers in the state of Jammu & Kashmir - Order-Instruction
October 19, 2016 Articles Income Tax

RELATIONSHIP BETWEEN THE PRINCIPAL AND PROFESSIONAL – TREATMENT UNDER INCOME TAX PROVISIONS
October 19, 2016 Case Laws Service Tax

Refund of service tax paid - Rejection would, certainly, have to be articulated in a speaking order with reasoned substantiation for that course of action. The rejection....
October 19, 2016 Case Laws Service Tax

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -......
October 19, 2016 Case Laws Central Excise

Deduction of Trade discount from Assessable value - commission (claimed as ‘trade discount') paid to agents/dealers for arranged sales to third parties will not be......
October 19, 2016 Case Laws Central Excise

CENVAT credit - capital goods - manufacturing of health products - installation of bulk milk coolers (BMC) and DG sets at milk collection centres to store the milk......
October 19, 2016 Case Laws Central Excise

Cenvat Credit - The service tax paid towards accommodation to the experts are rightly covered by the ‘input service' in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - AT
October 19, 2016 Case Laws Central Excise

Demand of CENVAT credit availed - classification of goods - non-woven textile fabrics falling under CETA 56.03 or classified under 39231090 - The HSN clearly recognize......
October 19, 2016 Case Laws Central Excise

Levy of penalty - Manipulation of account current (PLA) - although there may be mistake of the appellants but the appellants cannot take the benefit of the same as they.....
October 19, 2016 Case Laws Central Excise

Valuation - related person - The price charged by the trading company includes various services charges, their profit and cost alongwith machines, in that circumstance,.....
October 19, 2016 Case Laws Central Excise

Valuation - related person - it is routine practice in the business that buyers of the goods give certain advances to the suppliers, therefore, it cannot be said that by....
October 19, 2016 Case Laws Customs

Renewal of Customs Broker Licence - The CESTAT, rightly set aside the order of suspension and such orders were confirmed by the HC - Therefore, it would be wholly......
October 19, 2016 Case Laws Customs

Imposition of ADD - Hot Rolled Flat Products of Stainless steel - when the import during POI gave a fair indication about quantum being above 3% there is no need to look....
October 19, 2016 Case Laws Income Tax

Penalty u/s.271D - violation of Section 269SS - adjustments through journal entries - Since there was no payment in cash either by the assessee or on its behalf it could....

1 ....77 78 79 808182 83 84 85........ 125

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F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: Registration Required or Not

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...