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Highlights / Annotations / Catch Notes For December

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Showing 3601 to 3650 of 5778 Records

1 ....69 70 71 727374 75 76 77........ 116

December 26, 2016 Case Laws Central Excise

Clandestine removal - when such evil activities are done in utter secrecy and in an organized manner, there would be only very few evidences available; therefore,......
December 26, 2016 Case Laws Central Excise

Valuation - Scope of show cause notice - Since the show cause notice is vague and does not make any sense on reading the same, the proceedings arisen out of said show......
December 26, 2016 Case Laws Central Excise

Valuation - transfer of goods to own unit - cost plus method - unless cost accountant certifies the cost of manufacture in the form CAS4, the provision of said Rule 8......
December 25, 2016 News Income Tax

IDS - Post Demonetization
December 24, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - undervaluation of value of closing stock of diamond by applying average rates - the closing stock of this assessment year would become the......
December 24, 2016 Case Laws Income Tax

Disallowance u/s 40A(3) - splitting the payments in excess of ₹ 20,000 - Genuine and bona fide transactions are not taken out of the sweep of the section -......
December 24, 2016 Case Laws Income Tax

Deduction under section 80JJA for bio-fertilizer business - the allegation of the AO that the assessee is doing the business in the land belonging to his father without.....
December 24, 2016 Case Laws Income Tax

The cost of shuttering materials should be treated as revenue expenditure in the hands of the assessee - AT
December 24, 2016 Case Laws Service Tax

Rejection of refund claim - CENVAT Credit - export of services under Business Auxiliary Services in respect of the goods located in India - since recipient of services......
December 24, 2016 Case Laws Central Excise

CENVAT credit - invoices not in the name of the appellant but it is in the name of the directors and the employees of the company - if the same has been booked as......
December 24, 2016 Case Laws Central Excise

Refund claim - unjust enrichment - excise duty was paid on the price without deduction of discount - appellant have substantially established that the incidence of......
December 24, 2016 Case Laws Central Excise

Manufacture - Micro Spray Water Cooling System - the structure assembled at site is firmly embedded/attached to the concrete pillar and becomes immovable during......
December 24, 2016 Case Laws Central Excise

Restoration of registration certificate of Respondent - original RC was with the department as Respondent was not to be benefitted in any way by withholding the original....
December 24, 2016 Case Laws Companies Law

Security market fraud - Creating artificial impression with a view to mislead the investors in India either directly or indirectly is a serious offence - SAT
December 23, 2016 Case Laws Income Tax

Assessment u/s 153A - assessee has not challenged the authority of the jurisdiction fairly for a period of more than two years and it is only after the notice U/s.153-A.....
December 23, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - unexplained cash deposits - the explanation offered by the assessee is not bonafide and the said explanation was rightly rejected by the authorities below. - AT
December 23, 2016 Case Laws Central Excise

Refund claim - the manufacturer did not claim exemption, whereas the appellant, the customer claims refund on the basis of exemption notification - Where the exemption......
December 23, 2016 Case Laws Customs

Enhancement of value of imports - Every second hand goods varies from each other depending upon the duration of use, manner of use and condition of the machine therefore....
December 23, 2016 Case Laws Customs

Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT
December 23, 2016 Case Laws Companies Law

NCLT has jurisdiction to deal with the transferred matter filed under Sections 163 & 219 of the old Act - Tri
December 22, 2016 Case Laws Income Tax

Foreign travel expenditure of wife of partner in the assessee- firm - it proper to restrict its allowance to 50%, so that the assessee gets part relief. - AT
December 22, 2016 Case Laws Service Tax

Nature of various activities provided in the mines of the service recipient - activities undertaken by the appellant under a composite contract will amount to providing.....
December 22, 2016 Case Laws Service Tax

General Insurance Service - service provided by the appellant as co-insurer along with lead insurer to the insured, whether attracts service tax or not? - demand set aside - AT
December 22, 2016 Case Laws Central Excise

Manufacture - crushing, grinding, gravity separation of High Carbon Ferro Chrome (HCFC) Slag by jigging in water - whether activities carried out by the main Appellant......
December 22, 2016 Case Laws Central Excise

Valuation - transaction value or MRP based value - Sales Promotion Scheme - pack of Maggie Noodles supplied along with Sundrop Oil freely, each pack of the product bear.....
December 22, 2016 Case Laws Central Excise

Clandestine removal - Job work - input output norms of 1 kg of lead for every 1.07 kg of waste & scrap can not be made applicable to all categories of waste & scrap and.....
December 22, 2016 Case Laws VAT and Sales Tax

Whether in the facts and circumstances of the case on combined reading of Section 14(6), Section 24 and Rule 33, can interest be charged from the contractor for late......
December 22, 2016 Case Laws Companies Law

Inspection of Member Register - Since these companies are private limited companies, the parties can only get limited information, however these petitions being decided.....
December 22, 2016 Case Laws Indian Laws

Dishonour of cheques (PDC) - the substantive sentence awarded to the revisionists could have been one year concurrently rather than independent/consecutive sentence in......
December 21, 2016 Case Laws Income Tax

Disallowance made u/s 40A(2) towards salary and professional fees paid to the relative of a director of the company - assessee had duly provided the complete details of.....
December 21, 2016 Case Laws Income Tax

Grant of registration u/s. 12A and 80G refused - non Charitable purpose - assessee incurred advertisement expenditure for procuring more admission of the students with......
December 21, 2016 Case Laws Income Tax

Interest subsidy - Composite income - growing and manufacturing of tea - there is no reason why this income should not be considered as part of the composite income......
December 21, 2016 Case Laws Service Tax

Construction activity of commercial portion of ISBT - When the construction of ISBT is not a taxable service, there cannot be any bifurcation of that activity for service tax. - AT
December 21, 2016 Case Laws Service Tax

The appellant cannot be blamed for entertaining a bona fide belief that the activity undertaken by them and the commission received from airlines not be liable to......
December 21, 2016 Case Laws Central Excise

SSI exemption - the duty evasion is pre-planned, to evade duty by using others brand was planned by the appellant assessee. It is corollary that during the same period......
December 21, 2016 Case Laws Central Excise

Manufacture - Chargeability of excise duty - manufacture of Pepfiz Effervescent Tables ( Pepfiz ) using, among other things, absolute alcohol/ethanol - the usage of......
December 21, 2016 Case Laws Central Excise

Unjust enrichment - Whether the duty paid in excess or short paid can be adjusted suo motto by the appellant? - appellant was not entitled to suo motto adjust the......
December 21, 2016 Case Laws Customs

Classification - Broken Copper Cathode - Even if imported goods are not considered as ‘Sections of Cathodes’ then also the imported goods could be classified as ‘-Other’....
December 21, 2016 Case Laws Customs

Valuation of imported goods - Pistachio - Rule 8 of Customs Valuation Rules, 1988 - the comparison with the price of the different goods of different period cannot be held correct - AT
December 21, 2016 Case Laws VAT and Sales Tax

Valuation - whether the freight charges for transporting dolomite by the petitioners to the respondent/Bhilai Steel Plant would be a part of sale price and hence......
December 21, 2016 Case Laws Indian Laws

Applicability of Key provisions of SARFAESI ACT to the J&K - legislative competence of Parliament - Sections 13(1) and (4) cannot be held to be beyond the legislative......
December 20, 2016 Case Laws Income Tax

Penalty under section 271AA - failure to furnish the information or documents u/s 92D - assessee made the sufficient compliance for maintaining the record as required......
December 20, 2016 Case Laws Income Tax

Proceedings for recovery u/s 179 - before the issue of interpretation of the word 'Tax due' can be decided, the factual aspect of the amount due on account of tax and......
December 20, 2016 Case Laws Service Tax

Nature of activity - outdoor catering service being provided by the cooperative society - operation of the activity from a premise other than its own - some portion of......
December 20, 2016 Case Laws Service Tax

Scope of tour operators service - assessee is entitled to exemption of tax on collections generated from use of ‘tourist buses’ for passengers other than tour etc. - AT
December 20, 2016 Case Laws Service Tax

Denial of CENVAT credit - providing renting of immovable property services - professional charges paid claimed as input services - assessee file to prove nexus - credit denied - AT
December 20, 2016 Case Laws Central Excise

Reversal of Cenvat Credit - ore fines and coal fines are by products emerging during the process of manufacturing the final product and do not pass the test of duty......
December 20, 2016 Case Laws Central Excise

CENVAT credit - Even though the service is not used in the appellant factory, but received and used in different factory of the same company, credit cannot be denied - AT
December 20, 2016 Case Laws Central Excise

CENVAT credit - removal as such - waste has been destroyed in the course of normal manufacturing process and which is everyday occurrence - demand set aside - AT
December 20, 2016 Case Laws Central Excise

CENVAT credit - denial on the ground that the address of the service provider given in the invoice is not their registered address as per the Registration Certificate -.....

1 ....69 70 71 727374 75 76 77........ 116

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

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H: Property purchase: Joint owners pay via banking channels before regist...

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.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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