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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4151 to 4200 of 6237 Records

1 ....80 81 82 838485 86 87 88........ 125

October 12, 2016 Case Laws Customs

Extension of validity period of DFIA licences - If such exporter has not availed of the Cenvat facility, then it cannot be deprived of the benefit of exemption from......
October 12, 2016 Case Laws VAT and Sales Tax

Input tax credit - whether the Hon'ble Tribunal was justified in rejecting the claim of the assessee for the Input Tax Credit, even though such purchases are not......
October 12, 2016 Articles Income Tax

Transaction is approved by the RBI and Government is not sufficient and the assessee has to benchmark the royalty payment separately - Income Tax
October 10, 2016 Case Laws Income Tax

Liability of directors of private company in liquidation - statutory creation of piercing of corporate veil - If the revenue wanted to apply the principle of lifting the....
October 10, 2016 Case Laws Income Tax

Merely because bank has gone in liquidation would not be sufficient reason to doubt the bank transaction in support of which, there was ample other evidence produced by.....
October 10, 2016 Case Laws Income Tax

Penalty u/s 271B - there is some force in the argument of the assessee that without the audit of the accounts for A.Y. 2007-08 the audit of the accounts for A.Y. 2008-09....
October 10, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessment was made accepting the revised return - undisclosed income towards excess cash, excess stock and list of outstanding debtors was......
October 10, 2016 Case Laws Income Tax

Application u/s 12A rejected - main objects of the assessee company are not covered under the provisions of section 2(15) of the Act and are not charitable in nature as.....
October 10, 2016 Case Laws Central Excise

Period of limitation - where the last date of filing the appeal is being Sunday, then the next working day shall be the last date for filing the appeal. - AT
October 10, 2016 Case Laws Customs

If the petitioner does not pay fine in lieu of confiscation, the remedy of the respondent is only to confiscate the goods. In such an event, there is no provision to......
October 10, 2016 Case Laws Customs

Mis-declaration of MRP at the time of import - The appellant cannot absolve themselves from the responsibility that the goods carried different MRP labels of the price......
October 8, 2016 Case Laws Income Tax

Transaction of shares - nature of income - business income or capital gain - magnitude of transactions carried out by the assessee in our view should not be very......
October 8, 2016 Case Laws Income Tax

Validity of reopening of assessment - Revenue in the instant case has come to the conclusive finding which attained finality that the transactions of purchase of shares.....
October 8, 2016 Case Laws Income Tax

Though the notice u/s 142 was not received by the assessee but he has participated in the proceedings. Therefore, the assessee has reasonable cause for noncompliance and....
October 8, 2016 Case Laws Income Tax

Short deduction of TDS - TDS u/s 194C OR 194I - PSF and X-Ray charges - PSF charges paid by the assessee on behalf of its customer, did not attract the provisions of section 194-I. - AT
October 8, 2016 Case Laws Income Tax

AO has not brought anything on record to substantiate that the expenditure on salary or facilities provided to the relatives of the trustees of the assessee society were....
October 8, 2016 Case Laws Income Tax

The reassessment proceedings were completed against the assessee to explain the deposits, whereas AIR information was in respect of amount received from HSBC Bank -......
October 8, 2016 Case Laws Service Tax

Intellectual Property Rights - whether the manufacturing/tie up based agreement entered into by the appellant-assessee with bottlers can be considered as agreement for......
October 8, 2016 Case Laws Service Tax

Refund claim - Unjust enrichment - Service recipient has reversed the cevnat credit subsequently after availing the same - copies of ledger produced - seen to have......
October 8, 2016 Case Laws Service Tax

Suo motu adjustment of excess payment of service tax made in October, 2008 with subsequent service liability - procedural violation - demand of service tax of the said......
October 8, 2016 Case Laws Central Excise

Evasion of excise duty - mere fact that the personnel of the Excise was officially posted in the factory premises and that there is no allegation of omission ipso facto.....
October 8, 2016 Case Laws Central Excise

Demand of differential duty - Valuation - The appellants sells 98% of his finished goods to outsiders/independent buyers, and only 2% of the finished goods manufactured.....
October 8, 2016 Case Laws Customs

Valuation - the case of enhancement of value are merely based on NIDB data, when such documents relating NIDB data were not even supplied to the appellants, thus not......
October 8, 2016 Case Laws Customs

Imposition of penalties u/s 114(i) - export of glass chimneys after verification and inspection - seal of container found broken - illegal export of Red Sanders -......
October 7, 2016 Case Laws Service Tax

Refund claims - period of limitation where refund claim was filed electronically within prescribed time - They later submitted in physical form all these documents with.....
October 7, 2016 Case Laws Service Tax

Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains,......
October 7, 2016 Case Laws Central Excise

Quantification of penalty - power to tribunal to reduce the penalty u/s 11AC below the amount of confirmed duty - the Tribunal could not reduce the penalty for an amount....
October 7, 2016 Case Laws Central Excise

Effect of the words “Subject to the provisions contained in Section 11AB” inserted in section 11AA - The contention therefore, that for applying section 11AA, all......
October 7, 2016 Case Laws Central Excise

Mode and manner of refund - whether the rebate claims of the assessee(s) were to be allowed in cash or sanctioned by way of re-credit - the duty paid through actual......
October 7, 2016 Case Laws Central Excise

Manufacture - change in tariff heading after processing - activities for processing TMT coils into TMT bars/rods after de-coiling, straightening and cutting into size......
October 7, 2016 Case Laws Central Excise

Entitlement of interest w.e.f. 21.8.2008 on refund of pre-deposit - whether @12% or 6% - Section 11BB - the appellant herein is entitled to payment of interest @ 12% per....
October 7, 2016 Case Laws Central Excise

Cenvat credit of Service tax paid by the service provider is available to the service recipient under Rule 3 even if Job worker was exempt from payment of service tax - AT
October 7, 2016 Case Laws Central Excise

Valuation - Clearance to inter-connected undertakings - merely because the units are interconnected undertakings the same would not be a ground to reject the transaction....
October 7, 2016 Case Laws Customs

Allegation of illegal export - in the absence of any evidence to show that the money was remitted by way of Hawala, the case of over-invoicing could not be established......
October 7, 2016 Case Laws Customs

The petitioner cannot seek for cross examination of the officer, who gave the report - the contention raised by the petitioner that they have to be permitted to cross......
October 7, 2016 Case Laws VAT and Sales Tax

Valuation - cash discount = it is always open to the AO to take into consideration those documents and take a decision in the matter. - AO need not restrict himself only....
October 7, 2016 Case Laws VAT and Sales Tax

Principle of 'lifting of the corporate veil' - recovery of duty / tax from the director cannot be made merely on the basis of allegation - The test of fraudulent conduct....
October 7, 2016 Notifications Income Tax

Income-tax (25th Amendment) Rules, 2016 - An application to the Assessing Officer to grant immunity from imposition of penalty under section 270A and from initiation of.....
October 7, 2016 Case Laws Income Tax

Exemption u/s 10B - sale of hardware cannot be a part of software exported by the assessee - sale of hardware cannot be a part of export turnover. - AT
October 7, 2016 Case Laws Income Tax

No addition can be made u/s. 153A unless there are certain documents or material found in the search to support the view of the AO regarding low household withdrawals. - AT
October 7, 2016 Case Laws Income Tax

CIT(A) jurisdiction to consider the status of the appellant as an AOP - True that in the earlier years, the issue was not raised. - Merely because, it was not raised, it....
October 7, 2016 Case Laws Income Tax

Unexplained source of huge Cash Deposit in Bank Account - assessee declared his income u/s 44AF - Whether Presumptive charge of income u/s 44AF distinguishable from......
October 6, 2016 Notifications Income Tax

Income-tax (24th Amendment) Rules, 2016 - Expenditure for obtaining right to use spectrum for telecommunication services. - Notification
October 6, 2016 Case Laws Service Tax

Commission paid to overseas agent - reverse charge - Benefit of Notification No. 18/2009-ST - appellant has complied with the condition of the notification - commission.....
October 6, 2016 Case Laws Service Tax

Service for loading goods by the contractor on weight basis - the activity of loading/unloading cannot be termed as supply of Manpower Recruitment Agency Service - AT
October 6, 2016 Case Laws Service Tax

Import of services from non-resident associate group company situated in Netherland - Reverse charge - The appellant is liable to pay service tax on services received......
October 6, 2016 Case Laws Service Tax

Tour operator service - All the planning of tours have been made by M/s Gujarat Ambuja Cements Ltd. In that circumstances, w.e.f, 10/9/04, the appellant is, out of the......
October 6, 2016 Case Laws Service Tax

Cenvat Credit - input services - transportation cost of the hazardous waste which was generated during the course of manufacture of finished goods - credit allowed - AT
October 6, 2016 Case Laws Central Excise

Cenvat Credit - The premises of the consignment agents are covered in place of removal. The appellant correctly taken cenvat credit on commission paid to consignment......
October 6, 2016 Case Laws Central Excise

Evasion of duty - packing of excess cement of about 200 gms. in each bag - weight declared was of 50 kgs - The weight of 50.200 kgs. per bag found by the Department -......

1 ....80 81 82 838485 86 87 88........ 125

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