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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3351 to 3400 of 5778 Records

1 ....64 65 66 676869 70 71 72........ 116

December 17, 2017 Case Laws Income Tax

Reference of matter to the Valuation Cell u/s 142A - There is no merit in the Department’s contention that the extant section 142A is applicable retrospectively. The......
December 17, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - recording of satisfaction - AO was not clear at all as to the fact whether penalty was being levied on the concealment of income or furnishing of....
December 17, 2017 Case Laws Income Tax

Disallowance on account of personal use of vehicle maintenance - 10% of vehicle running and maintenance expenses is a reasonable estimate and in absence of log book - AT
December 16, 2017 Case Laws Income Tax

Addition on protective basis - when substantive addition qua the same amount has already been made in case of AHRPL, there is no question confirming the protective......
December 16, 2017 Case Laws Income Tax

Determining the MAT credit u/s 115JAA - Non granting credit for surcharge and cess while computing the tax credit u/s 115JAA - department cannot be unjustly enriched......
December 16, 2017 Case Laws Customs

Non-fulfillment of export obligations within time - even if it is assumed that the petitioner had made out a genuine case of hardship – which this Court finds that the......
December 16, 2017 Case Laws Indian Laws

Original Jurisdiction of Apex Court - Original jurisdiction in this Court has to be vested in law. Unless it is so vested and the Court assumes, the court really......
December 16, 2017 Case Laws Service Tax

Levy of service tax - security agency service - appellant are mainly involved in resettlement activities related to welfare of ex-servicement - There is no warrant for......
December 16, 2017 News GST

GST Council decides that Inter-State e-way Bill to be made compulsory from 1st of February, 2018
December 16, 2017 Case Laws Central Excise

CENVAT credit - vehicles - the receipt of inputs has been denied only on the ground of the vehicles were not capable of transportation of goods - revenue failed to prove....
December 15, 2017 Case Laws Income Tax

Disallowance of bogus purchase - Since, sales have not been doubted; entire disallowance of purchase is not sustainable - 6% disallowance of bogus purchase sustained by.....
December 15, 2017 Case Laws Income Tax

Grant interest on interest u/s 244A - inordinate delay in granting the refund to the assessee - the assessee could not be granted any interest whatsoever of any nature......
December 15, 2017 Case Laws Customs

Extra Duty Deposit (EDD) - The imposition of such duty of EDD equivalent to 5% on all the Bill of Entry filed by the petitioner would be beyond the scope of the order......
December 15, 2017 Case Laws Service Tax

Levy of penalty - appellant have on discovering the defalcation by its employee, deposited the tax forthwith with interest - the penalty u/s 78(1) is not tenable. - AT
December 15, 2017 Case Laws Service Tax

The term clearing and forwarding would cover only those activities which pertain to clearing of the goods and forwarding thereof to a destination, under the directions......
December 15, 2017 Case Laws Service Tax

Refund claim - denial on the ground that the FIRCs contains an address different from that of claimant STPI and also the FIRCs records the remittances received as......
December 15, 2017 Case Laws Central Excise

Activation of adjudicating proceedings after a long gap over a decade - SCN was kept in abeyance - The revival of the proceedings is in complete breach of the principles....
December 15, 2017 Case Laws Central Excise

Classification of goods - FRP Composite Doors and Frames - the essential character is given by the wood and hence, in terms of Rule 3(b) of the Rules for Interpretation,....
December 15, 2017 Case Laws Central Excise

Excisability/marketibility - radioactive isotope - isotope does not have any shelf-life and the moment it comes into existence, its start decaying and reduces to half of....
December 14, 2017 Notifications Customs

Customs (Furnishing of Information) Rules, 2017 - Notification
December 14, 2017 Case Laws Income Tax

Rejection of books of account - estimation of income from the profession of surgery and consultancy - Whether there exist any basis for estimating the income from the......
December 14, 2017 Case Laws Customs

Cost recovery charges - in the present case, nonpayment of the charges cannot be the base for rejecting the grant of exemption from the date of the application. This is.....
December 14, 2017 Case Laws VAT and Sales Tax

Jurisdiction - power of AO to pass order after almost 11 years from the end of the year which is beyond the period of limitation - imposition of the additional tax @ 10%....
December 14, 2017 Case Laws Income Tax

TDS u/s 194A - addition u/s 40(a)(ia) for non-deduction of TDS against payment of interest on loan - The Assessee has not claimed deduction of interest. So there is no......
December 13, 2017 Circulars Income Tax

Due date of deposit of tax deducted at source/tax collected at source during the month of October, 2017 extended from 7th November, 2017 to 8th November, 2017
December 13, 2017 Circulars FEMA

Investment by Foreign Portfolio Investors (FPI) in Government Securities Medium Term Framework – Review - Revision of Limits
December 13, 2017 Case Laws GST

GST - Provisional release of detained goods - When the statute itself provides for a mechanism (for adjudication following detention of goods including for the......
December 13, 2017 Case Laws Income Tax

Nature of amount received as compensation towards rent out property - Mense profit - Mense profit is not revenue receipt but capital in nature - not taxable - AT
December 13, 2017 Case Laws Central Excise

Area Based Exemption - doctrine of promissory estoppel - for the period declared vide N/N. 20/2007 the Petitioner would be entitled to the excise duty exemption as......
December 13, 2017 Case Laws Income Tax

Assessee would not be entitled to deduction on the gross receipt without reducing depreciation under Section 80-IA regardless of whatever interpretation they want to......
December 13, 2017 Case Laws VAT and Sales Tax

Benefit of Composition Tax - dealer selling Liquor - Merely because the petitioner - assessee can bifurcate the turnover relating to different commodities and the......
December 13, 2017 Case Laws Service Tax

Photography Service - production of Electors Photo Identity Cards (EPIC) - Since the respondents were engaged by the Government of Tamil Nadu, for production of EPICs......
December 13, 2017 Case Laws Central Excise

Classification - Even if the card kit is classifiable under the Central Excise Tariff Heading No.84.48, these three items viz. Traverse assembly , Drive king assembly......
December 13, 2017 Case Laws Central Excise

As long as the goods are used for the intended purpose, in this case, that of storage of agricultural produce, the notification benefit cannot be denied. Storage of a......
December 13, 2017 Case Laws Central Excise

Manufacture or service - These blinds are in the nature of curtains and cannot be said to become immovable properties when they are mounted on the wall. The roller......
December 12, 2017 Case Laws Income Tax

Treatment of alimony received by the assessee from her ex-husband - scope of section 56(2)(vi) - in the definition of spouse, exspouse is also included except where......
December 12, 2017 Circulars Customs

Where imported goods subject to Countervailing Duties are exported out of the country as such, then the Drawback payable under Section 74 of the Customs Act, 1962 would.....
December 12, 2017 Case Laws Income Tax

Scope of section 80A(5) - Revised return was not permissible and revised return of revised return is not thought of by the legislature. Thus, u/s 139(5) once return is......
December 12, 2017 Case Laws Income Tax

Addition on unexplained paintings - painting are stated to be received by the assessee as gift on various occasions from the artist - since the same have duly been......
December 12, 2017 Case Laws Income Tax

Gain from relinquishment of booking rights in the project - LTCG OR STCG - holding period of the asset - to be reckoned from the date of MOU or offer letter - ITAT found....
December 12, 2017 Case Laws Income Tax

It is amply clear that the assessee has obtained bogus purchase bills. Mere preparation of documents for purchases cannot controvert overwhelming evidence that the......
December 12, 2017 Case Laws Income Tax

Disallowance of interest expenditure payable to Micro, Small & Medium Enterprises - Once the payment of interest on delayed payment to MSME is regarded as a penal in......
December 12, 2017 Case Laws Income Tax

Under the head Capital gains only direct expenses relatable to transfer of property are allowed as deduction. Therefore, the cancellation expenses should not be held to.....
December 12, 2017 Case Laws Service Tax

Services with reference to public offer of Foreign Currency Convertible Bonds (FCCB) and Global Depository Receipts (GDR) - appellants cannot be fastened with any......
December 12, 2017 Case Laws Service Tax

Liability of service tax - supply of RMC and carrying out auxiliary and incidental activities of boring, pumping and laying of concrete cannot be considered for tax......
December 12, 2017 Case Laws Central Excise

Valuation - depot sale - Duty already stands paid on the highest transaction value determinable for all depots as on the date of clearance from factory. This satisfies......
December 11, 2017 Circulars DGFT

Application for grant of import licence may only be deposited at the RA's office, after paying the applicable fees - if they do not attach copy of the fee paid, their......
December 11, 2017 Notifications Customs

Exemptions in respect of gold and silver imported under specified FTP schemes - See Notification as amended
December 11, 2017 Notifications Customs

Effective rate of basic duty of customs under chapters 50 to 63 on textile products - Notification
December 11, 2017 Notifications Customs

Effective rate of basic customs duty on specified varieties of woven fabrics, falling under Chapters 52, 54, 55 and 58 - See Notification as amended

1 ....64 65 66 676869 70 71 72........ 116

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