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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 4101 to 4150 of 6291 Records

1 ....79 80 81 828384 85 86 87........ 126

November 7, 2016 Case Laws Central Excise

SSI exemption - use of brand name - The brand name apparently cannot belong to two different entities if the appellants arguments of HP and HPC are two different legal......
November 7, 2016 Case Laws Customs

Export of iron ore - enhanced rate of duty - let export order - the the stand of the exporter is correct that enhanced duty would be applicable only to the material......
November 7, 2016 Case Laws Customs

Classification of imported goods - WISMO modules and connectors - to be classified under CTH 8517 90 attracting a concessional rate of 10% Basic Customs Duty (BCD) under....
November 7, 2016 Case Laws Customs

Refund of excess paid Customs duty on short quantity received between ship ullage and quantity received in shore tanks - assessment has to be done on the basis of the......
November 7, 2016 Case Laws Customs

Classification of imported goods - fenbendazole contains imidazole ring. Any chemical containing imidazole is classifiable under heading 29332100 to 29332990. - AT
November 7, 2016 Case Laws Customs

Re-import for repair - export after repair after 6 months - since the bond executed for the purpose of Notification No. 158/95 has been extended it is as good as the......
November 7, 2016 Case Laws Customs

Eligibilty of exemption as per the notification no 16/2000 dt. 01.03.2000 allowed on import of Pulse Sprint Flat Bed Treadmill, Pulse Ascent Elevated Treadmill, Pursuit.....
November 7, 2016 Case Laws Customs

Waiver of pre-dposite - Classification of steam coal - matter is pending before the larger bench - trade parlance theory - to be classified as Bituminous coal under......
November 7, 2016 Case Laws Customs

Classification of Compact Disc Re Writer (CDRW) - the goods CDRW are not covered by CTH 8471 7020 since this is a specific heading only for hard disc drives(HDD).......
November 7, 2016 Case Laws VAT and Sales Tax

Rate of tax on tissue paper - @4% or 12.5% - The word 'paper' used in the Entry is in generic form, which will include all types of paper, which has its essential......
November 7, 2016 Case Laws VAT and Sales Tax

Interest on refund - nothing prevents a constitutional court from granting such interest in extraordinary circumstances where the money has been withheld by the State......
November 7, 2016 Case Laws VAT and Sales Tax

Levy of tax u/s 8(1) of the CST Act - Inter-State sale of LPG - no tax could be levied on interState sales of LPG since the local sales thereof are exempt from payment of tax - HC
November 5, 2016 Case Laws Income Tax

Penalty u/s 271FA - delay of 561 days in furnishing AIR u/s 285BA - No mala fides can be attributed to the assessee so as to invoke the penalty proceedings under section....
November 5, 2016 Case Laws Income Tax

The amount of advance given to partners and sister concerns is debited to the capital account of the partners, still there is a credit balance in the partners capital......
November 5, 2016 Case Laws Income Tax

TPA - selection of comparable - the companies having diminishing revenue should not be excluded, but, only the companies having persistent losses should be expelled from....
November 5, 2016 Case Laws Income Tax

Determination of ALP - transactions of the assessee with its Branch Office in Canada - total revenue earned by branch office Canada has been offered for taxation -......
November 5, 2016 Case Laws Income Tax

Transfer pricing adjustment - the action of the AO was not sustainable because he on the one hand had accepted TNMM and also used profit split method for attribution of.....
November 5, 2016 Case Laws Income Tax

Penalty u/s. 271(1)(c) - T.P. adjustment - It is not a case of a disallowance of any claim of expenditure under section 37(1) albeit the value of the transaction has......
November 5, 2016 Case Laws Service Tax

Refund - unjust enrichment - When the appellant himself has calculated the tax liability from the amount received from ONGC by working backwards, it cannot be now said......
November 5, 2016 Case Laws Service Tax

Denial of CENVAT Credit - demand of service tax under the category of renting of immovable property - construction services - CENVAT credit on input services which are......
November 5, 2016 Case Laws Service Tax

Tour operator service - stage carriage permit - They do not at all become contract carriages as they do not conform to the definition of contract carriage in Section......
November 5, 2016 Case Laws Service Tax

GTA - Denial of benefit of N/N. 32/2004-ST dated 3.12.2004 - 75% abatement - the Board cannot prescribe any condition or procedure for availing any Exemption......
November 5, 2016 Case Laws Central Excise

Valuation (Central Excise) - Turnover tax - whether at the time of working out valuation of the goods, under the Central Excises and Salt Act, 1944, the turnover tax can....
November 5, 2016 Case Laws Central Excise

Price variation clause - refund claim - reduction in price, resulting in excess payment of duty - in such case where price variation was anticipated, the appellant......
November 5, 2016 Case Laws Central Excise

Availing credit on returned goods - Rule 16 - clearances were made without cover of invoice as required under law and their records mis-declared the actual facts by......
November 5, 2016 Case Laws Customs

Refund of SAD - The main misgiving on the part of the Revenue authorities is that the correlation cannot be established beyond doubt - CBEC has made the requirement that....
November 5, 2016 Case Laws Customs

Import of consignment containing 6 Dumper Caterpillar - import through non-specified ports - there is no prohibition on their importation. By any stretch of imagination,....
November 5, 2016 Case Laws Customs

Imposition of penalties - Apart from the statement there are ample documentary evidences which clearly establish that appellants were involved in aiding and abetting......
November 5, 2016 Case Laws Customs

Valuation - enhancement of value - Comparison of the circle of stainless steel to prime product namely CR Coil is incorrect and cannot be allowed - AT
November 5, 2016 Case Laws Customs

Import of consignments of Hot Rolled Coils - No different treatment is given to prime quality and nonprime quality material either in the Customs Tariff or in the DFRC......
November 5, 2016 Case Laws Customs

Valuation - 24.030 MT of ‘unwrought, unalloyed electrolytic nickel cathodes’ - assessable value - enhancement of declared price - upward revision is without authority of law. - AT
November 5, 2016 Case Laws VAT and Sales Tax

Classification - dumping hose cloth was in no way different from the cloth used for banians and it was only tubular in shape and therefore, held that the Assistant......
November 4, 2016 Case Laws Service Tax

Rejection of VCES declaration - Misdeclaration of value - withdrawal of immunity from penalty and prosecution - there is no violation of principles of natural justice......
November 4, 2016 Case Laws Wealth-tax

Addition of taxable wealth of the assessee because of surrender of the cash found in locker during the course of search confirmed - AT
November 4, 2016 Case Laws Service Tax

The appellant is entitled to cenvat credit on ‘input construction services’ - AT
November 4, 2016 Case Laws Service Tax

Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment.....
November 4, 2016 Case Laws Central Excise

Process of separating valuable mineral sands from ordinary sea sand - whether the process amounts to manufacture or not? - Was not amount to manufacture before......
November 4, 2016 Case Laws Customs

Misdeclaration of value of goods - personal penalty - To the extent that the role of the appellant in non-compliance has not been established, he is clearly beyond the......
November 4, 2016 Case Laws Customs

Benefit of Duty Drawback - All Industry Rates - conversion of 24 free shipping bills to the drawback shipping bills - there was no reason for denying the benefit only on....
November 4, 2016 Case Laws Customs

Levy of Penalty - Valuation - It is only inadvertent mistake occurred on the part of the appellant in not including cost of transportation, insurance and other expenses.....
November 4, 2016 Case Laws Customs

100% EOU - warehousing of goods - mismatch in the description of goods between the shipping bill and the procurement certificate - the only reason for mismatch can be a.....
November 3, 2016 Case Laws Income Tax

Jurisdiction to make the assessment - order of assessment has been made by ITO (Exemptions), Muzaffarpur, who has not been vested with the jurisdiction to deal with the.....
November 3, 2016 Case Laws Income Tax

Treatment to grant and the interest earned thereon as income of the Appellant-society - When the assessee is held as a custodian and the full command for utilization of.....
November 3, 2016 Case Laws Income Tax

TDS liability arises or not - nature of agreement - Contract v/s joint venture - when the assessee has not claimed any amount towards expenditure pertaining to the......
November 3, 2016 Case Laws Income Tax

Capital gain - development agreement - unless the purchaser was actually physically put in possession, even though the agreement was entered, it cannot be said that......
November 3, 2016 Case Laws Income Tax

The retrospective amendment made by Finance Act, 2010 w.e.f. 01.06.1976 in Explanation 2 to section 9(2) of the Act, which received the assent of the President of India.....
November 3, 2016 News Indian Laws

Four-tier GST rate structure of 5, 12, 18, 28 percent has been announced by the GST Council in addition to zero rated goods
November 3, 2016 Case Laws Service Tax

The Commissioner (Appeals) apparently committed an illegality in calculating the period of three months from the date of dispatch of order instead of from the date of......
November 3, 2016 Case Laws Service Tax

Management, Maintenance or Repair services in respect of SAP software - while canned software can be treated as goods the customer specific software would be classified.....
November 3, 2016 Case Laws Service Tax

When main contractor has discharged the service tax liability, there can be no demand against the subcontractor for the same services for the same period - demand set aside - AT

1 ....79 80 81 828384 85 86 87........ 126

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H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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