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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3551 to 3600 of 5778 Records

1 ....68 69 70 717273 74 75 76........ 116

December 29, 2016 Case Laws Income Tax

TDS u/s 195 - taxability of a sum in the hands of the recipient on account of a subsequent retrospective amendment would not expose the payer of income to an impossible.....
December 29, 2016 Case Laws Income Tax

Setting off the brought forward unabsorbed depreciation against the Income from House Property - effect must be given to Section 32(2) of the Act for that assessment......
December 29, 2016 Case Laws Service Tax

False VCES declaration - rejection due to difference of taxable value taken by the department and as claimed by the appellant for calculation of service tax dues -......
December 29, 2016 Case Laws Service Tax

CENVAT credit - providing erection, commissioning and installation agency service - The appellant held to be eligible to avail and utilize CENVAT credit of tax charged......
December 29, 2016 Case Laws Service Tax

By incorporating the explanation in Rule 6, the restriction was imposed for the first time that in case of transaction between associated enterprises, service tax has to....
December 29, 2016 Case Laws Service Tax

CENVAT credit - appellant is entitled to avail cenvat credit on these cables either as capital goods or input as per cenvat credit rules 2004 - AT
December 29, 2016 Case Laws Central Excise

Valuation - inspection charges - cost of additional testing conducted at customer's request and borne by the customer is not includible in the assessable value of the goods - AT
December 29, 2016 Case Laws Central Excise

SSI exemption - use of brand name and the logo belonging to others - they have concealed the factual information from the department and therefore they are not entitle......
December 29, 2016 Case Laws Central Excise

Valuation - Ethion Technical - clearance of goods to sister concern - captive consumption - In view of the revenue neutral situation, in the facts and circumstances of......
December 29, 2016 Case Laws Central Excise

Duty on intermediate goods - The final product supplied by the appellant against CT-2 certificate cannot be treated as nil duty or exempted goods. In such a case the......
December 29, 2016 Case Laws Central Excise

Valuation - value of duty paid on chassis to be included in assessable value or not? - benefit of exemption N/N. 6/2003 dated 01/03/2003 and N/N. 241/86 dated 03/04/86 -....
December 29, 2016 Case Laws Central Excise

Rebate - Rule 18 of the Central Excise Rules, 2002 - Period of limitation - In absence of shipping bill it would have not been possible for the claimant to make an......
December 29, 2016 Case Laws Central Excise

Evasion of duty - Underbilling - penalty on the partner as well as the partnership Firm can be simultaneously imposed and of course, imposition of penalty both on the......
December 29, 2016 Case Laws Central Excise

CENVAT credit - certificate of the Chartered Accountant is not based on the visit of the CA to the factory but it is based on the books of accounts and the balance sheet....
December 29, 2016 Case Laws Customs

Valuation of imported goods - spares and components of Car audio systems - Since the appellant has already accepted the enhancement of the value in the first assessment.....
December 29, 2016 Case Laws Customs

Valuation - rule 9 relates to the supply of engineering, development, art work, design work and plans and sketches, etc. by the buyer to the supplier. In the instant......
December 29, 2016 Case Laws VAT and Sales Tax

Merely because “steel structurals” or “angles” or “joists” etc are manufactured by the process of welding, would not take it outside the scope of section 14(iv)(v) of......
December 28, 2016 Circulars Income Tax

EXPLANATORY NOTES ON PROVISIONS OF THE TAXATION AND INVESTMENT REGIME FOR PRADHAN MANTRI GARIB KALYAN YOJANA, 2016 AS CONTAINED IN CHAPTER IX-A OF THE FINANCE ACT, 2016 - Circular
December 28, 2016 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Since the assessee was not aware of exact charge of the Department against him, then the initiation of penalty proceedings are vitiated......
December 28, 2016 Case Laws Income Tax

Assessing Officer lacks jurisdiction to carry out the scrutiny assessment in the present case and accordingly, assessment order passed by the Assessing Officer is bad in law. - AT
December 28, 2016 Case Laws Income Tax

Addition u/s 40A - Disallowing the payment for purchase of granites - vendors insisted for cash payment - in view of Rule 6DD(k) of Income-tax Rules, 1962, there cannot.....
December 28, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - whether deceased deliberately concealing the income or filing the inaccurate particulars of the income - Since there was no willful and......
December 28, 2016 Case Laws Income Tax

Where it is only income tax that is paid under the provisions of section 115JB of the Act, it is natural that tax credit under section 115JAA of the Act will only be of.....
December 28, 2016 Case Laws Income Tax

The income from letting out and operation of the property to be treated as “income from business” and expenditure and other claims to be allowed in accordance with the law - AT
December 28, 2016 Case Laws Service Tax

Classification of services - the consultant has carried out market research activity in Europe and for this reason no service tax will be liable to be paid on reverse charge basis. - AT
December 28, 2016 Case Laws Service Tax

Waiver of penalty u/s 78 of FA, 1994 - invocation of section 80 - the appellant has been able to show the reasonable cause for non-payment of service tax on the element.....
December 28, 2016 Case Laws Service Tax

Commercial coaching services - Discrepancy in Fee receipts - There is no proper basis adopted by the revenue for rejecting the books of account and the service tax......
December 28, 2016 Case Laws Central Excise

Valuation - freight and insurance charges - The allegation that the buyers premises are the place of removal cannot be sustained in view of the observations - AT
December 28, 2016 Case Laws Central Excise

Whether the Appellate Tribunal was justified in sustaining the penalty on the husband of the dormant partner, while sustaining the penalty on the Partnership Firm? -......
December 28, 2016 Case Laws Central Excise

The products in question are Climbers and Thriller which are used for children's play & games and are installed in playground & gardens. As far as for small children,......
December 28, 2016 Case Laws Central Excise

CENVAT credit - Security agency service received at the residence of the senior personnel of the appellant is nothing to do with the manufacturing activity - credit denied - AT
December 28, 2016 Case Laws Central Excise

Reversal of credit - selection of method out of various options as provided in the Rule 6 of the Cenvat Credit Rules, 2004 - The department has no say that which option.....
December 28, 2016 Case Laws VAT and Sales Tax

Whether sale of energy to BSEB is regarded as sale? - Whether sale of energy to BSEB is regarded as sale? - appellants are liable to Electricity Duty - HC
December 27, 2016 Case Laws Income Tax

Addition on account of unexplained marriage expenses - The statement of the partner cannot be the sole criteria for making an addition - AT
December 27, 2016 Case Laws Income Tax

TDS u/s 194I - payment to CIDCO as lease premium - Once, the payment is for acquisition of land rights and then, the same is to be reckoned as capital expenditure - No TDS - AT
December 27, 2016 Case Laws Income Tax

Expenditure incurred on wire mesh fitted on the buses plied by assessee for the school children - it is not in the capital field but is of revenue in nature and there is....
December 27, 2016 Case Laws Income Tax

TDS u/s 195 - availing transponder facility - CIT (A) cannot hold that same payment would fall in the nature of ‘royalty’ and at same time would be reckoned as ‘FTS’ also. - AT
December 27, 2016 Case Laws Service Tax

Waiver of penalty imposed u/s 77 & 78 of the FA, 1994 - Construction of Residential Complex Services - as the data of taxable value was correctly declared by the......
December 27, 2016 Case Laws Central Excise

CENVAT credit - wooden pallets used for stacking and movement of finished goods within the factory - It cannot be said that these goods are used in relation to the......
December 27, 2016 Case Laws Customs

Imposition of penalty - If any liability arises against the partnership firm i.e. shifted on partners of partnership firm in the sharing ratio of the partners,......
December 27, 2016 Case Laws Customs

Seeking of permission to make amendment in IGM - The authorities cannot refuse to act merely because there is an allegation of a wrongful act or there is a protest raised. - HC
December 27, 2016 Case Laws Customs

Whether the imported goods were Rubber Crumb under CTH 4017 00 90 or were ground waste of vulcanized rubber tyre powder under CTH 40040000 and is restricted item for......
December 27, 2016 Case Laws VAT and Sales Tax

Sale u/s 2(ac) of the Act - spare parts given to the customers by way of replacement under warranty scheme - once amount is charged from the customer, sales tax cannot be avoided - HC
December 26, 2016 Case Laws Income Tax

Income from vacant house property - income would not be assessed under Section 23(1)(c) but under Section 23(1)(a). - HC
December 26, 2016 Case Laws Income Tax

Method of accounting - whether sale price in respect of constructed/built up properties should not be accounted for at the time of handing over the possession or......
December 26, 2016 Case Laws Income Tax

Claim of refund - Revision before the Commissioner u/s 264 in favor of assessee, against in intimation u/s 143(1) - the intimation under Section 143(1) is regarded as an....
December 26, 2016 Case Laws Income Tax

Validity of reopening of assessment - notice to dead person - even if Section 159 is attracted, in that case also, the notice was required to be issued against and in......
December 26, 2016 Case Laws Service Tax

Levy of Penalty u/s 78 of the Finance Act, 1994 - The assessee/appellant has the option to deposit the balance service tax together with accumulated interest and penalty....
December 26, 2016 Case Laws Service Tax

Demand of service tax is to be excluded wherever such fabrication activity amounts to manufacture, leading to a structure classifiable under Section 73.08 of the Central....
December 26, 2016 Case Laws Service Tax

Service tax is not leviable on the commission earned by the distributor on the basis of the volume of the purchases made by the group of second level of distributors......

1 ....68 69 70 717273 74 75 76........ 116

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