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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 3851 to 3900 of 6291 Records

1 ....74 75 76 777879 80 81 82........ 126

November 28, 2016 Case Laws Central Excise

Valuation - assessable value - ex-factory sales - so long as there is a genuine ex-factory price there can be no question of taking into account the depot price for......
November 28, 2016 Case Laws Central Excise

The anchor rings and load spreading plates are parts of tower specially designed for wind operated electricity generators and are eligible for exemption under......
November 28, 2016 Case Laws Central Excise

Levy of duty - paper waste and aluminium waste generated during the making and packing of cigarettes classified under CETH 4702.90 and CETA 7602.90 respectively -......
November 28, 2016 Case Laws Central Excise

Cenvat credit - duty paid job work - whether the denial of Cenvat credit on the ground that job worker should have carried out job work under Rule 4(5)(a) of Cenvat......
November 28, 2016 Case Laws Central Excise

Refund - Principles of unjust enrichment - periodical revision of the price depending on the price prevailing in the market - appellant is entitled to refund since not......
November 28, 2016 Case Laws Customs

Valuation - rejection of transaction value of the import of “Lux” brand soaps declared by the appellant - Once misdeclaration of the value of import is established,......
November 28, 2016 Case Laws VAT and Sales Tax

Mobile Battery Chargers (MBC), cannot be treated as part of the Mobile Phones itself and they are mere accessories of the Mobile Phone and are to be taxed separately......
November 26, 2016 GST

Revised Draft Model GST Law - Section / Chapter Wise
November 26, 2016 GST

Revised Draft IGST Law - Section / Chapter Wise
November 26, 2016 News Indian Laws

Unaccounted deposits to attract 50% tax, 4 yr lock-in period - However, a higher 90 per cent tax and penalty could be imposed if assessees do not declare the unaccounted....
November 26, 2016 Case Laws Companies Law

HC allowed the reduction of the petitioner company’s share capital (Securities Premium Account) against the accumulated losses in the surplus/ (deficit) head of Reserves....
November 26, 2016 Case Laws VAT and Sales Tax

Validity of assessment order - cross verification of the annexures of the buyer and the seller in the intranet website of the Department - completing the assessments on.....
November 26, 2016 Case Laws VAT and Sales Tax

Recovery of sales tax arrears - Public auction - property on equity mortgage - State has got priority over the Bank dues and in the light of the statutory provisions - HC
November 26, 2016 Case Laws Central Excise

CENVAT credit - power plant is situated outside the factory of the production and power plant - appellants are entitled for credit in respect of the inputs used in......
November 26, 2016 Case Laws Central Excise

Utilisation of CENVAT credit account - agriculture submersible pumps - The grievance of the department is that the excess amount paid by debiting CENVAT Credit amount,......
November 26, 2016 Case Laws Central Excise

Emergence of fatty acid & wax in the manufacturing process of refining of oil to make it edible oil - Benefit of exemption under Notification No. 115/75-CE dated 30-04-1975 allowed - AT
November 26, 2016 Case Laws Central Excise

CENVAT credit - services received and used in the guest house/farm house, away from the factory during the period from October 2010 to May 2011 - credit allowed - AT
November 26, 2016 Case Laws Central Excise

Entitlement to interest - Appropriation of rebate sanctioned against the rebate sanctioned earlier erroneously - appellants are eligible for interest from the date of......
November 26, 2016 Case Laws Central Excise

CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services......
November 26, 2016 Case Laws Income Tax

Reopening of assessment - The words of the statute are "reason to believe" and not "reason to suspect". There can be no manner of doubt that the words" reason to......
November 26, 2016 Case Laws Income Tax

Late filing fee u/s. 234E while passing intimation u/s. 200A - intimation u/s. 200A has been processed prior to 1.6.2015 - levy of fee set aside - AT
November 26, 2016 Case Laws Income Tax

Disallowance on property tax - non running business - It is not necessary that after acquiring the right upon industrial plot the assessee should immediately construct......
November 26, 2016 Case Laws Income Tax

Addition of interest expenses - assessee has made payment to partners as per the Partnership Deed and within the limit prescribed u/s 40(b) - claim of interest expense allowed - AT
November 26, 2016 Case Laws Income Tax

Unexplained credit u/s 68 - gift of Indian Millennium Deposit ("IMD‟) bond - whether proceeds of India Millennium Deposit cash not be brought to tax in the hands......
November 26, 2016 Case Laws Income Tax

Diversion of Revenue at Source - Reducing the business income being the share of profit of one of the members of AOP of the assessee - the computation of profit and......
November 26, 2016 Case Laws Income Tax

Agricultural income - assessee could not furnish any vital evidences to establish the genuineness of the agricultural income - additions confirmed - AT
November 26, 2016 Case Laws Service Tax

100% EOU - refund claim for un-utilised CENVAT credit - back office operations - product support services - refund allowed - AT
November 26, 2016 Case Laws Customs

Levy of SAD - DEPB Scheme - whether the goods imported by appellants availing exemption under Notification No.34/97 - Cus. dt.7.4.1997 can claim exemption from levy of......
November 26, 2016 Case Laws Customs

Clearance of goods under DEEC Scheme - import of Fourspar powder - goods warehoused and on expiry of wrehousing period, the goods were instructed to be cleared - Denial.....
November 26, 2016 Case Laws Central Excise

Method of Valuation - once goods are covered by notification issued under Section 4A, then irrespective of any other consideration such as whether the supply is in......
November 25, 2016 Circulars Customs

Abolition of Mate receipt - since the advent of automation of Customs procedures, message exchange system, the manual issuance of mate receipt in the case of......
November 25, 2016 Case Laws Central Excise

Since the appellants have not declared in their ST3 Returns that input service credit was used in relation to trading activity. This amounts to suppression of facts and.....
November 25, 2016 Case Laws Central Excise

Manufacture - Marketability - fabrication of various articles of steels namely, trusses, purelines, beams and columns etc. at their site, using contractors - these items....
November 25, 2016 Case Laws Central Excise

Refund claims of unutilized cenvat credit - export of goods - period of limitation - initially the refund claim was filed before the wrong authority - refund allowed - AT
November 25, 2016 Case Laws Central Excise

CENVAT credit - appellants are eligible for the credit on duty paid on beams, columns, structures, fabricated columns used as inputs for manufacture of structures and......
November 25, 2016 Case Laws Central Excise

Duty and penalty amount was jointly imposed on the three units. The amount is not quantified for individual unit for the offences committed by them. Such joint liability....
November 25, 2016 Case Laws Central Excise

Manufacture - O Ring & U Cap seals which were purchased by the appellant from various manufacturers and packeting the same as spares would not amount to manufacture by......
November 25, 2016 Case Laws Customs

Confiscation of unaccompanied baggage - Scope of redemption fine u/s 125 - it is not a bona fide baggage and such materials could not have been imported without a valid.....
November 25, 2016 Case Laws Central Excise

CENVAT credit - once there is a nexus between the services received and the manufacturing activity undertaken by the appellant minor Procedural Lapses / Irregularities......
November 25, 2016 Case Laws Income Tax

Taxability of capital gains in the hands of the assessee firm - Here when the retiring partner took cash and also further cash in lieu of agreed constructed area from......
November 25, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - income from other sources - as per assessee reimbursements do not constitute the income of the assessee - the agreement constitutes ‘self-serving....
November 25, 2016 Case Laws Income Tax

Cross Objection is not maintainable in view of the fact that the Appeal itself was rejected. - HC
November 25, 2016 Case Laws Income Tax

MAT computation - assessee’s interest income and profit on sale of Mutual Funds would not form part of the computation of ‘book profits’ u/s 115JB - AT
November 25, 2016 Case Laws Income Tax

Corpus donations received by the assessee-trust cannot be brought to tax despite the fact that the assessee-trust was not registered under section 12A/12AA of the Act. - AT
November 25, 2016 Case Laws Income Tax

In the absence of anything to show that the transaction was by way of money laundering, additions could not be made towards gifts when the assessee has discharged his......
November 25, 2016 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payments (in excess of ₹ 20,000 on each occasion) - purchase of its stock-in-trade (country liquor) - the relation between the......
November 25, 2016 Case Laws Income Tax

Penalty u/s. 271(1)(c) - AO failed to cut the irrelevant portion of the printed Show cause notice - assessee contended that, the said notice is not clear whether it was.....
November 24, 2016 News Indian Laws

No over the counter exchange of old ₹ 500 and ₹ 1000 notes after midnight of 24.11.2016;.Certain other exemptions continued till 15th December, 2016 with......
November 24, 2016 Case Laws Income Tax

Expenses incurred on up-gradation of software do not result into acquisition of any asset nor acquisition of enduring benefits as software become obsolete very quickly -....
November 24, 2016 Case Laws Income Tax

Exemption u/s 11 & 12 - whether transaction with the caterer was in substance a mere passive letting of property, which could in no way be regarded as a business? - it......

1 ....74 75 76 777879 80 81 82........ 126

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