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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3651 to 3700 of 5778 Records

1 ....70 71 72 737475 76 77 78........ 116

December 20, 2016 Case Laws Customs

Refund claim - SAD - importer appointed a new Chartered Accountant, who becomes their regular Chartered Accountant and cannot be considered as a onetime independent......
December 20, 2016 Case Laws Customs

Confiscation - import of goods for reexport after necessary rectification - A delay in exporting the goods will make a case of demand of duty & interest and will not......
December 20, 2016 Case Laws Customs

Valuation - import of goods - when any person directly or indirectly holds/owns 5% or more of the shares of both the companies then such concerns will be treated as......
December 20, 2016 Case Laws VAT and Sales Tax

Classification of product - the product as vegetable fat spread is having separate marketability and different use hence cannot be said as same as that of the edible oil....
December 20, 2016 Case Laws Indian Laws

Dishonor of cheques - despite admitting the liability the revisionist kept on taking undue benefit of the legal process and harassed the respondent/complainant and......
December 19, 2016 Case Laws Income Tax

TDS - Section 194J is not a residuary clause. In other words, it is not that if a contract does not fall within the ambit of Section 194C, it must be deemed to fall......
December 19, 2016 Case Laws Income Tax

Penalty u/s 271B - it is a technical breach on the part of the assessee as the audit report could not upload on account of site/ server problem of the system - this is......
December 19, 2016 Case Laws Income Tax

TDS u/s 192 - secondment agreement - Addition of payment/reimbursement of amount on account of salary, relocation and other related costs of expatriate employees - TDS......
December 19, 2016 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - non attendance of the assessee - that this was a case of search and seizure on a big group. Four days time to submit details in such a......
December 19, 2016 Case Laws Income Tax

Addition on foreign exchange gain - restatement of liability - contingent gain - it would only result in Revenue trying to blow hot and cold simultaneously. - no additions - AT
December 19, 2016 Case Laws Service Tax

Classification of services - activity of Data Processing - The activity of the appellant falls under the category of BAS as it is not allege in the show cause notice to.....
December 19, 2016 Case Laws Service Tax

Classification of service - examination of the garments at various stages - When the outcome of the examination / inspection carried out does not result into some......
December 19, 2016 Case Laws Service Tax

Refund claimed of the amount paid twice, due to non-receipt of challans - whether refund claim justified? - Refund allowed - AT
December 19, 2016 Case Laws Central Excise

When there is no short fall in payment of duty after adjusting excess payment on other products, interest liability will not arise. - AT
December 19, 2016 Case Laws Central Excise

Cenvat Credit - sales commission/sales promotion expenses incurred by the appellant is expenditure or input service incurred or received prior to the removal of their......
December 19, 2016 Case Laws Central Excise

Manufacture - In view of the provisions of Rule 16 of the Rule, in our considered view the appellant’s act of availing the Cenvat Credit in respect of bought out items i....
December 19, 2016 Case Laws Central Excise

Valuation - rejection of transaction value - Provision of rule 9 also suggests that merely because buyer is interconnected undertaking that alone is not sufficient for......
December 19, 2016 Case Laws Central Excise

CENVAT credit - Outward transportation - if the contention is accepted, the appellant would end up availing undue privilege of credit balance by paying tax lower than......
December 19, 2016 Case Laws Customs

Levy of anti dumping duty (ADD) - Soda Ash - challenging the procedure undertaken by the designated authority - Jurisdiction of HC to writ entertain petition - the......
December 19, 2016 Case Laws VAT and Sales Tax

Validity of assessment order - whether the AO can make additions solely relying upon the third party statement and without any further corroborative evidence - Held No - HC
December 17, 2016 Case Laws Income Tax

Exemption / deduction u/s 10A or 10B - when to be allowed - Though Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing....
December 17, 2016 Case Laws Income Tax

Donations - originally donation as paid was claimed as expenses - while scrutiny assessment, on being pointed out, deduction u/s 80G claimed - Since AO did not find the.....
December 17, 2016 Case Laws Service Tax

Denial of cenvat credit - input services - Financial Advisor to the appellant - the activity would definitely be services used in relation to financing and financial......
December 17, 2016 Case Laws Service Tax

Demand of interest - reversal of credit on different dates - the period of limitation that applies to a claim for the principal amount would also apply to the claim of......
December 17, 2016 Case Laws Service Tax

Providing multi level marketing services - the activity is falling under the category of ‘Business Auxiliary Services’ - demand confirmed for the normal period of limitation only - AT
December 17, 2016 Case Laws Central Excise

Whether the statement recorded u/s 14 of the Central Excise Act, 1944 is admissible? - if it is subsequently retracted or explanation is furnished then it has to be......
December 17, 2016 Case Laws Central Excise

Valuation - suppression of value/undervaluation - clandestine removal - statements of 11 witnesses cannot be made the basis to prove charge against the appellant - in......
December 17, 2016 Case Laws Central Excise

Denial of CENVAT credit - Lighting equipments, fittings and fixture - these items are classifiable under the eligible category of Chapters 84, 85 and 9405 of the Tariff.....
December 17, 2016 Case Laws Central Excise

Recovery of refund already made - unjust enrichment - Refund claim - unjust enrichment - finalization of provisional assessment - appellant is entitled for the refund of....
December 17, 2016 Case Laws VAT and Sales Tax

Levy of VAT - Franchise agreement - Grant of non-exclusive licence to Franchisee for use of Brand name of petitioner under the agreement for consideration is exigible to....
December 17, 2016 Case Laws VAT and Sales Tax

Assessment of high value transactions - Government Representative Cell (GR Cell) to represent the case before the AO before adjudicating the case - it cannot be said......
December 16, 2016 News Indian Laws

THE TAXATION LAWS (SECOND AMENDMENT) ACT, 2016
December 16, 2016 Case Laws Income Tax

Whether the compressed natural gas produced by the appellant, having different name, character and use from natural gas can be said to be covered by the phrase......
December 16, 2016 Case Laws Service Tax

Validity of SCN - so long as material is relevant, how it is sourced is immaterial and the courts would examine it provided it fulfils the test of relevance - HC
December 16, 2016 Case Laws Income Tax

If the relevant television set was installed in the office of the assessee as claimed, it was used for the purpose of the business of the assessee and depreciation......
December 16, 2016 Case Laws Income Tax

The lady Directors being well qualified persons and associated with the company since earlier period cannot be disallowed the remuneration of 50% - AT
December 16, 2016 Case Laws Service Tax

SEZ - rejection of refund claim - refund of CENVAT credit availed on rent-a-cab service - wrong mention of the name of place i.e. Bombay will not take away the benefit of refund - AT
December 16, 2016 Case Laws Central Excise

Classification of goods - grain cleaning and drying machine - the goods manufactured by the appellant serves no useful purpose of entry 84.19 rather it serves useful......
December 16, 2016 Case Laws Central Excise

CENVAT credit - credit of service tax on warranty provided by their dealers - repair and maintenance of transformers during warranty period is an activity of relating to....
December 16, 2016 Case Laws Central Excise

Valuation - the financial assistance given by the principal manufacturer to the job worker appellant was given for capital expenditure to upgrade/renovate the machinery.....
December 16, 2016 Case Laws Customs

EPCG scheme - it is not open to the Customs authorities to initiate action for non-fulfillment of export obligation until the period of export obligation is complete. - AT
December 16, 2016 Case Laws Customs

Unjust enrichment - Since there is no dispute that the amount of refund sought was shown as receivables, appellant has been able to prove that he has not recovered the......
December 16, 2016 Case Laws Customs

Import of goods by contractor of nuclear project - without any doubt as to the import of the goods and use thereof in the Nuclear Project as per certificate issued by......
December 16, 2016 Case Laws Customs

Revocation of CHA licence - time limitation - inordinate delay in the processes by Revenue - due to the delays, people who are not guilty will continue to suffer the......
December 16, 2016 Case Laws VAT and Sales Tax

Classification - when the assessee is selling the purified water under the brand name “Shital” in a capsule jar i.e. in the jars / water jugs having the capacity of 5 or....
December 15, 2016 Case Laws Income Tax

The work in the case of assessee, are meant to altogether change the use by way of expanding its capacity substantially and changeover of its look. The expenditure is......
December 15, 2016 Case Laws Income Tax

Validity of reopening of assessment - reasons to believe - bogus entries made - Clearly, there was no full disclosure of material facts. - The petitioner is disentitled to relief. - HC
December 15, 2016 Case Laws Service Tax

Cenvat Credit - duty paying documents - The instant case is not a case of endorsed invoice. A perusal of invoice clearly shows that the appellant’s name mentioning as a.....
December 15, 2016 Case Laws Service Tax

Valuation - renting of immovable property service - The other amounts are paid a reimbursement for common additional services. These services can no stretch of......
December 15, 2016 Case Laws Service Tax

Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not......

1 ....70 71 72 737475 76 77 78........ 116

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