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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4401 to 4450 of 6237 Records

1 ....85 86 87 888990 91 92 93........ 125

October 24, 2015 Case Laws Service Tax

Penalty u/s 76, 77 & 78 - benefit of Section 80 - Bonafides of the respondent are not in doubt. Had he been informed and known about the law, he was always willing to......
October 24, 2015 Case Laws Central Excise

Denial of Input credit - Non maintenance of separate accounts - Only for the reason of non-filing or delayed filing of intimation under sub-rule (3A), as assessee cannot....
October 24, 2015 Case Laws Central Excise

Denial of CENVAT Credit - With effect from 18.08.2000 the appellants could not have utilised the Cenvat credit available for the subsequent period for payment of duty of....
October 24, 2015 Case Laws Central Excise

Valuation - Inclusion of expenditure in developing the art work and plate making charges - If such plates or art work is not being used then we do not find any reason to....
October 24, 2015 Case Laws Central Excise

Transfer of unutilized credit of SAD from one unit to other unit as per the provisions of Rule 10A - The said Rule 10A came into effect from 01.04.2012 and the credit......
October 24, 2015 Case Laws Central Excise

Valuation of goods - Since cost of secondary packing not ordinarily used and given specially at the request of customer, is not includible in the assessable value, the......
October 24, 2015 Case Laws Central Excise

Clandestine removal of goods - the SCN is issued alleging evasion of duty and clandestine removal of goods. Whereas the order passed confirms the demand under wrongful.....
October 24, 2015 Case Laws Central Excise

Valuation of goods - whether the amortized value of Tonner/Cylinder supplied to the respondent free of charge by the customer for filling the Liquid Chlorine......
October 24, 2015 Case Laws Central Excise

Availment of Cenvat credit - capital goods not installed in the appellants premises but installed at other units doing Job work - No intimation, No permission from the......
October 24, 2015 Case Laws Customs

Collection of amount under threat without any authority of law - No demand for duty made even after lapse of two years - Amount to be refunded within 6 weeks; in case......
October 24, 2015 Case Laws Customs

Waiver of penalty imposed on deceased husband - Section 147 would not enable the Respondents to recover the penalty; no other section brought to notice of the Court -......
October 24, 2015 Case Laws Customs

Recovery of drawback duty under Rule 16 of Drawback Rules – Respondent assessee made a statement that no All Industry Rate of drawback fixed or existing - Merely making....
October 24, 2015 Case Laws Customs

Clearance of goods under Status Holder Incentive Scheme – titanium sheets are capital goods covered under capital goods definition and same is eligible under SHIS scrip.....
October 24, 2015 Case Laws Customs

Refund claim filed by CHA on behalf of importer - Regulation 2 of Customs Refund Application (Form) Regulations, 1995 provides for CHA to file refund claim on behalf of.....
October 23, 2015 Case Laws Income Tax

Eligibility for deduction u/s 10A - The assessee provides all relevant information and inputs to the AE on behalf of the end customer. The AE is admittedly answerable to....
October 23, 2015 Case Laws Income Tax

Attachment of immovable property - Recovery proceedings against the buyer of the property from the defaulter assessee - a person who had taken possession and made......
October 23, 2015 Case Laws Income Tax

Claim of bad debts - nature of amount received on settlement - whether towards principal or interest - in view of sections 60 of the Indian Contract Act it is at the......
October 23, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - transfer of title - diversion of income by overriding title - Once assessee has complied with the terms of the Will and the family arrangement......
October 23, 2015 Case Laws Income Tax

Disallowance of depreciation u/s 32 in respect of compensation received - Such a claim cannot be disallowed merely on the ground that assessee had not deducted TDS and.....
October 23, 2015 Case Laws Income Tax

Disallowance of exemption u/s 54 & 54F - Merely because of the fact that the property purchased is recorded as the asset in the statement of affairs of HUF and the loan.....
October 23, 2015 Case Laws Income Tax

Revision u/s 263 - The share premium so received was capital receipt not liable to tax during the year under consideration. Necessary enquiries with regard to share......
October 23, 2015 Case Laws Income Tax

Where the employee discharges his duties outside India and his stay is beyond the prescribed limit to term him resident, the income earned earned upon such discharge of.....
October 23, 2015 Case Laws Income Tax

Deduction of interest and salary paid to partners u/s 40b (IV) and 40 b(V) - order u/s 144 - The provisions of section 184(5) of the Act is very clear and according to.....
October 23, 2015 Case Laws Income Tax

Revision u/s 263 - While allowing benefit of section 11 of the Act, the Assessing Officer is also required to examine whether the conditions prescribed under section 13....
October 23, 2015 Case Laws Service Tax

Liability of Service Tax on GTA Services – Transportation of Inputs – They have been told by the consignor as well as the transporter that they should pay the tax -......
October 23, 2015 Case Laws Service Tax

Liability of Service Tax – direct service tax liability or not due to reverse charge on recipient of services – Appellant was not distributor of mutual fund or agent......
October 23, 2015 Case Laws Service Tax

Refusal for Refund of CENVAT Credit – input services - export of output services - when there is no dispute that credit is admissible on these services and the same is.....
October 23, 2015 Case Laws Service Tax

Refund claim – Appellant contends that payment of service tax was a mistake; the period of limitation would not apply – Authorities working under Central Excise law are.....
October 23, 2015 Case Laws Central Excise

Valuation of goods - manufacturing of recorded audio and video compact discs (RCDs) / production of duplicate CDs - cost of copyrights not to be included in the value - AT
October 23, 2015 Case Laws Central Excise

MRP based Valuation u/s 4A or transaction value u/s 4 - appellant has correctly valued their goods sold to the wholesaler in wholesale packages and valued as per section....
October 23, 2015 Case Laws Central Excise

Valuation of goods - Captive consumption - cost of production - Determination of assessable value - expenses are to be absorbed in cost on the basis of the normal......
October 23, 2015 Case Laws Central Excise

Valuation - Inclusion of cost of advertising - Every amount collected by the manufacturer from the buyer is not includible. Revenue has not been able to establish from.....
October 23, 2015 Case Laws Central Excise

Remission of duty - Goods destroyed in fire accident - The, short circuit in electric wire is not in the hand of a man who could avoid such accident. Therefore, it......
October 23, 2015 Case Laws Central Excise

Area based exemption - refund of duty paid in cash - allegation of wrong availing cenvat credit on GTA service - No proceeding was initiated against the denied cenvat......
October 23, 2015 Case Laws Central Excise

Area based exemption - Refund claim of duty paid in cash - there is no indication that value of the inputs cleared as such would be included in the aggregate value of......
October 23, 2015 Case Laws Customs

Levy of Safeguard duty – Import of Patented Premium VAM Top Threaded and Coupled Connection – it would be expedient if the CBEC decides the representation of the......
October 23, 2015 Case Laws Customs

100% EOU - Improper accounting of the imported materials - Relevant provision of Section 72 was not invoked and there was no charge or SCN in support of such demand;......
October 23, 2015 Case Laws Income Tax

Sale of wastages - revenue v/s capital receipt - If it is sale of waste materials generated during the course of construction activities, it would reduce the cost of......
October 23, 2015 Case Laws Income Tax

Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the......
October 23, 2015 Case Laws Income Tax

Penalty u/s 158BFA(2) - , where complete evidence has been found against the assessee on the basis of which addition of undisclosed income has been made in the hands of.....
October 23, 2015 Case Laws Income Tax

Penalty under Section 271(1)(c) - AO has not specified the relevant portion of the clause (c) of the notice under Section 274 rws 271 of the Act for initiating penalty......
October 23, 2015 Case Laws Service Tax

Deposit of service tax with wrong registration number of other unit – adjustment of service tax payments from the account of one registered unit to the account of......
October 22, 2015 Case Laws Central Excise

Abatement of duty - manufacturing activity of Pan Masala - the communications are violative of the provisions of sub-rule (2) of rule 6 of the Pan Masala Rules, inasmuch....
October 22, 2015 Case Laws Customs

Prohibition on working as Customs House Agent - great confidence is reposed in a CHA - when, by such malpractices, there is loss of revenue to the custom house, there......
October 22, 2015 Case Laws Customs

Export of readymade garments - The object of imports being to export readymade garments but not the hanger the hanger is excludible from the benefit of draw back. - AT
October 22, 2015 Case Laws Income Tax

Stay of demand - writ petition - Registration under section 12A denied - the petitioner shall not be treated as an assessee in default as contemplated under section......
October 22, 2015 Case Laws Income Tax

Accrual of liability - where claim of damages and interest thereon is disputed by the assessee in the court of law, deduction can't be allowed for the interest claimed......
October 22, 2015 Case Laws Income Tax

Enhanced compensation and interest - compensation and interest thereon is sub-judice before the Hon’ble Delhi High Court - Admittedly the assessee followed mercantile......
October 22, 2015 Case Laws Income Tax

Principles of mutuality - the assessee / society is under no obligation to return the funds to the contributors / members - concept of mutuality claimed by the assessee....
October 22, 2015 Case Laws Income Tax

Application u/s 12AA rejected - When the constitution of the Society authorizes receipt of money by way of funds, donations, contributions, grants, in addition to......

1 ....85 86 87 888990 91 92 93........ 125

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