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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4201 to 4250 of 6237 Records

1 ....81 82 83 848586 87 88 89........ 125

October 6, 2016 Case Laws Central Excise

Cenvat Credit - Noise Monitoring service - The said service used for the welfare of the employees and is essential for the manufacturing activity - credit eligible. - AT
October 6, 2016 Case Laws Central Excise

Valuation - the provisions of Rule 5 of Central Excise Rules complied with and the excess of transportation charges need not to be included in the assessable value for......
October 6, 2016 Case Laws Central Excise

Price escalation clause - supplementary invoice on the basis of the price escalation given by MSEB - whether demand is justified on the ground that supplementary invoice....
October 6, 2016 Case Laws Central Excise

Refund claim - unjust enrichment - the price remained the same before and after the clearances in respect of dutiability of the equalized freight, hence refund is admissible. - AT
October 6, 2016 Case Laws Central Excise

Classification - P&P Ayurvedic Medicine or Cosmetics under Chapter 33? - products are used for scalp irritation and loss of hair - primary function of these items is......
October 6, 2016 Case Laws Central Excise

Valuation - erection charges and integration and commissioning of machinery are not includable in the assessable value as they are not related to the sale of goods but......
October 6, 2016 Case Laws Central Excise

Benefit of exemption under notification 10/97-CE - end-use of the goods - appellant eligible for benefit of exemption under notification 10/97 for supplies of ‘Dissolved....
October 6, 2016 Case Laws Customs

When Customs could detect the mis-declaration simply by examining the weight of the consignment with respect to declaration made, it could have been possible for Courier....
October 6, 2016 Case Laws Customs

Import of parts of old and used photocopier machines - the subject goods are not complete second hand photocopiers but they are parts of old and used photocopier......
October 6, 2016 Case Laws Customs

Exemption from payment of CVD - condition of non-availment of Cenvat credit was not fulfilled in as much as Cenvat credit was not admissible to the importer and the......
October 6, 2016 Case Laws Income Tax

The assessee under consideration has one truck only and the same was being used for purpose of business, hence depreciation should be allowed to the assessee - since the....
October 6, 2016 Case Laws Income Tax

Nature of loss on sale of land - Intention of the asseesse at the time of purchase was clearly to earn profit and hence loss arising from the sale of the land was......
October 6, 2016 Case Laws Income Tax

Levy of penalty u/s. 271B - Delay in getting the accounts audited and obtaining tax audit report u/s. 44AB - The assessee finalized its books after receiving credit......
October 6, 2016 Case Laws Income Tax

Unexplained share capital and premium received - addition u/s 68 - As assessee has been able to just prove the identity of the company but unable to prove the......
October 6, 2016 Case Laws Income Tax

Slump sale - valuation of property - assessee wants to rectify the total consideration paid and received by other parties which is clearly mentioned in the sale deed by.....
October 6, 2016 Case Laws Income Tax

TDS u/s 194I - assessee paid by the assessee to MMRDA for acquiring lease hold rights and additional FSI for the leased plot - payment for acquiring leasehold land is a.....
October 6, 2016 Case Laws Income Tax

If CIT finds, while examining the records of an assessment order u/s 263, that AO has not initiated penalty proceedings, he cannot direct initiation of penalty......
October 6, 2016 Case Laws Income Tax

Charging of interest u/s 234 - return of income filed in response to notice u/s 148 - that levy of interest u/s 234C is an automatic and the interpretation of charging......
October 6, 2016 Case Laws Income Tax

Unexplained amount deposited in the accounts of the partners was the cash deposit of the assessee firm, therefore, merely deposit of the said amount in the accounts of......
October 5, 2016 Case Laws Service Tax

Manpower Recruitment services - the service tax liability discharged on the amount equivalent to 3% amount received as commission is the correct discharge of service tax....
October 5, 2016 Case Laws Service Tax

Activities of the appellants fall under the category of ‘construction of residential complex service’ and such services become taxable only after 1-7-2010 - AT
October 5, 2016 Case Laws Service Tax

Conducting vocational trainings on international travel and tourism under the guidance and authorization of International Air Transport Association (IATA), Canada -......
October 5, 2016 Case Laws Central Excise

Cenvat Credit - Service Tax paid in connection with the service of erection of Kachaha shed for storage of input material during monsoon allowed as cenvat credit - AT
October 5, 2016 Case Laws Central Excise

100% EOU - Refund claim - for the purpose of regulating the exemption to the EOU, the definition of “manufacture” as appearing in para 3.31 of the Exim Policy is......
October 5, 2016 Case Laws Central Excise

CENVAT credit - various input service - the decision of the case of Maruti Suzuki India ltd. cannot be relied upon as the Hon'ble Apex Court has held that cenvat credit.....
October 5, 2016 Case Laws Income Tax

Allowability of revenue expenditure being the amount written off - no new business was set up, but towers in addition to which were already set up were proposed at site,....
October 5, 2016 Case Laws Income Tax

Belated claim of exemption u/s 54F - The relaxation u/s 119(2)(c) can be sought by the assessee at the time of claiming deduction and such claim can be made only within.....
October 5, 2016 Case Laws Income Tax

TDS u/s 195 - Branding Expenses - The recipient being a foreign company, having no PE in India, registered under the UK laws, cannot be held to have any business......
October 5, 2016 Case Laws Income Tax

Un-reconciled entries on account of non-reconciliation of AIR information - Entries in the 26AS form not accepted by the assessee - Addition on the basis of AIR......
October 5, 2016 Case Laws Income Tax

Exemption u/s 11 - making profit - activity of training of cadets - section 2(15) - All the courses may not be approved by the Director General of Shipping but that by......
October 5, 2016 Case Laws Income Tax

Disallowanece of interest u/s 40A(2)(b) - related parties - the assessee as well as the relatives, to whom assessee has paid interest are being taxed higher rates, the......
October 5, 2016 Case Laws Income Tax

TDS u/s 195 - Non-deduction of TDS on AMC contract - It is not the case of AO that the non-resident payee had any PE in India and, therefore, the business income in the.....
October 5, 2016 Case Laws Income Tax

Claim of deduction in response to notice issued u/s 153A even if such claim was not made in the original return allowed - AT
October 5, 2016 Case Laws Income Tax

Chargeability of capital gains - share certificates were not delivered to the transferee during the previous year relevant to assessment year 2007-08, it cannot be said.....
October 5, 2016 Case Laws Customs

Whether the appellate tribunal is right in passing the order after five months twenty days from the date of hearing - Once the manner in which the tribunal has dealt......
October 5, 2016 Case Laws Customs

Served from India Scheme (SFIS) - DGFT rejected the application - whether the claim included for foreign rebate, freight discount, peak season surcharge and services tax....
October 5, 2016 Case Laws Customs

Withdrawal of Anti Dumping Duty - retrospective effect or prospective effect - The Designated Authority has followed the procedure as mandated by the Rules in respect of....
October 5, 2016 Case Laws Customs

An exemption notification is to be interpreted in line with the words employed by it and not on any other basis; and that a person who claims exemption or concession,......
October 5, 2016 Case Laws Customs

Condonation of delay - TRAs used for clearance of goods duty free - when the fraud is apparent from the record, limitation should not be a barrier to give a burial death....
October 4, 2016 News Indian Laws

Fourth Bi-monthly Monetary Policy Statement, 2016-17
October 4, 2016 Case Laws Service Tax

SEZ unit - Service tax liability - BSS - activities carried out by SEZ unit of assessee and availed by units of assessee situated in DTA area - no service tax could be......
October 4, 2016 Case Laws Central Excise

Dehati Buknoo (Hazmi), Milk Masala are classifiable under 09.03 or similar such classification subsequent to 01-03-2005 - Demand of duty set aside - AT
October 4, 2016 Case Laws Central Excise

Jaljeera is nothing but a Masala packed into packets of different nature - Jaljeera is classifiable under chapter sub heading 09.03 during the period up to 01-03-2005......
October 4, 2016 Case Laws Central Excise

Refund claim - unjust enrichment - merely because the Excise duty is booked as expenditure in Profit & Loss account, it cannot be said the incidence of duty has been passed on - AT
October 4, 2016 Case Laws Central Excise

To conclude that the inputs on which cenvat credit has been taken, have not been received in the factory of the assessee, it would be expected from the Revenue to show......
October 4, 2016 Case Laws Customs

The car which was imported, was imported first time in India without homologation certificate - restriction rightly imposed - confiscation, redemption fine and penalty justified - AT
October 4, 2016 Case Laws Customs

Extension of anti-dumping duty in sunset review - metronidazole - if the only producer of subject goods in the country produced only 4%, by a combined reading of Rule......
October 4, 2016 Case Laws Customs

Quantification of penalty imposed u/s 114A - The Commissioner was not in a position to determine the interest amount at the time of passing the impugned order.......
October 4, 2016 Case Laws Customs

Imposition of Anti Dumping Duty - aniline - imported from European Union - The assessment by the DA regarding injury and causal link is correct - Anti Dumping duty has......
October 4, 2016 Case Laws Indian Laws

Valuation - whether customs duty is to be added to the value of goods for the purpose of payment of octroi - as far as goods are concerned, they were fully exempted from....

1 ....81 82 83 848586 87 88 89........ 125

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N: Central Government approves SKAN Research Trust, Bengaluru under the c...

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A: ELECTRONIC CASH LEDGER

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