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Highlights / Annotations / Catch Notes For December

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Showing 3701 to 3750 of 5778 Records

1 ....71 72 73 747576 77 78 79........ 116

December 15, 2016 Case Laws Central Excise

CENVAT credit - the fact of loss of Iron Ore during the process of screening, when screening process is a part of the manufacturing process, cannot result in denial of......
December 15, 2016 Case Laws Central Excise

Refund - The goods having been exported, it is immaterial whether the accumulated credit has been shown as receivable/advances and the appellant is eligible for refund......
December 15, 2016 Case Laws VAT and Sales Tax

ITC - Product Information Literature and Laboratory Stores purchased by the appellant are eligible for Inputs Tax Credit - HC
December 14, 2016 Case Laws Income Tax

If the stand of the writ petitioner company is bona fide and indeed if no international transaction is involved, see no reason why the company should shy away from the......
December 14, 2016 Case Laws Income Tax

Unexplained expenditure u/s 69C - once estimation of GP has been made on the unaccounted sales it covers unexplained expenditure also to this extent - AT
December 14, 2016 Case Laws Income Tax

Rent expenses - plot was used for the purpose of sister concern - if the expense has incurred expenses for business expediency and third party also gets some benefit in.....
December 14, 2016 Case Laws Income Tax

Deduction towards the Central Excise on the basis of provision made - matter was under dispute - the revenue will not suffer any prejudice since the department can bring....
December 14, 2016 Case Laws Income Tax

Validity of reopening of assessment - the analysis of data (material) would alone determine whether, prima facie, income chargeable to tax has escaped assessment - AO......
December 14, 2016 Case Laws Service Tax

Rejection of refund claim - in the Show Cause Notice there is no allegation raised that the refund claims are filed beyond time limit - The rejection of refund claim on.....
December 14, 2016 Case Laws Central Excise

When in the first place there was no requirement of issue of SCN itself, penalties will not survive particularly as there was some confusion on the duty rates and the......
December 14, 2016 Case Laws Central Excise

Cenvat credit on capital goods - Conveyor Belt - Circular Bottom Plate - Rubber goods - Steel wire ropes - Wire woven Mesh - subject goods fall within the definition of.....
December 14, 2016 Case Laws VAT and Sales Tax

Assessment once having become final should not have been reopened on the basis of judgment of the Apex Court which has no applicability to the facts of this case and is.....
December 14, 2016 Case Laws Companies Law

Winding up petition - inability to pay debts - The disputes to the debt due as raised in the reply to the winding up petition are a mere after thought and without......
December 13, 2016 Case Laws Customs

Merchant Overtime Fee (MOT) - the services are rendered within the range of such officer and since admittedly these functions were executed during "normal working......
December 13, 2016 Case Laws Income Tax

Revision u/s 263 - In the present case the petitioner had informed the department as to its address before the initiation of proceeding. Therefore it was obligatory on......
December 13, 2016 Case Laws Service Tax

Business auxiliary services - preparation of ID cards for fresh and renewed bus passes - the activity carried out by the appellant is definitely in the nature of IT......
December 13, 2016 Case Laws Central Excise

Valuation of Compact Fluorescent Lamps to be done on MRP basses even if sold in bulk - However, no case of contumacious conduct or suppression is made out, extended......
December 13, 2016 Case Laws Central Excise

CENVAT credit - job-work - the transport of material directly to the job worker’s premises to avoid payment of extra period and same time, cannot lead to denial of credit. - AT
December 13, 2016 Case Laws Central Excise

Classification of goods - The commutators remain a part of motor, which in turn is used as a component of other machine. In view of the above, the correct classification....
December 13, 2016 Case Laws Customs

Rejection of value of imported goods - Revenue explains that issuance of SCN is sufficient compliance of Rule 10A. We do not understand how a citizen can be dealt to the....
December 13, 2016 Case Laws Customs

Import of medical equipment - failure to fulfillment of export obligation - it would be fully open to the authority to ask the person who have availed of the benefit of.....
December 13, 2016 Case Laws Customs

Rejection of declared value - Import of Sodium Saccharin - The enhancement of the value which was done mainly based on NIDB data and Profoma Invoice of the Chinese......
December 12, 2016 Case Laws Income Tax

TDS u/s 194C - making charges of gold - Even if we assume that the 23 persons who were paid making charges were employees of the appellant, then also in most of the......
December 12, 2016 Case Laws Income Tax

Deduction u/s 24(a) against income from house property - any material collected at the back of the assessee and not confronted to the assessee ad without calling for......
December 12, 2016 Case Laws Service Tax

Renting of Immovable Property service - There is no liability of service tax in respect of property of ‘Hotel Chandela’ leased out for running, operating, etc. to IHCL AT
December 12, 2016 Case Laws Service Tax

C&F agent service - inclusion of reimbursement of expenses - the service tax stands demanded on the total amount paid to the assessee by the principal. Clearly, there is....
December 12, 2016 Case Laws Central Excise

Captive consumption - intermediate product i.e. armoured cable, which has been used for manufacture of power cables which is ultimately cleared to Mega Power Projects -.....
December 12, 2016 Case Laws Central Excise

CENVAT credit - input services - Merely because the input service tax is paid at a particular unit and the benefit is sought to be availed at another unit, the same is......
December 12, 2016 Case Laws Central Excise

CENVAT credit - Aviation fuel - definition of inputs expressly excludes Light diesel oil, HSD and motor spirit. In that case the credit on Aviation turbine fuel cannot be allowed. - AT
December 12, 2016 Case Laws Central Excise

CENVAT credit - Umbrella structure is part of the high mast lighting where high inflammable products are manufactured. Therefore the denial of credit is unjustified. - AT
December 12, 2016 Case Laws Customs

Exemption from CVD - import of mobile phones - the condition which was not possible of satisfaction - appellants were entitled to exemption from payment of CVD in terms.....
December 12, 2016 Case Laws VAT and Sales Tax

Inter state sale or intra state sale - retail sales of goods via the online portal www.flipkart.com - the bill is raised and the identified package is consigned to......
December 12, 2016 Case Laws VAT and Sales Tax

Classification - WBVAT - Wooden Cable Drum cannot come within the description of a Wooden Crate or Box or Tea Chest as enumerated in serial No. 169. A drum cannot be......
December 12, 2016 Case Laws VAT and Sales Tax

Partial rejection of the petitioner's applications for refund of the input tax credit for the period from July 2015 to June 2016 - wastage under Section 19(9) of the......
December 11, 2016 Case Laws Income Tax

The income received from the cancellation of the contract and the interest thereon received would all constitute revenue receipt in the hands of the assessee - HC
December 11, 2016 Case Laws Service Tax

Turnkey contract - Erection Commissioning or Installation Services or under Commercial and Industrial Construction Services - Contract for providing and laying spiral......
December 11, 2016 Case Laws Service Tax

Export of services - sale promotion and back office accounting services - the benefits of the services provided by the appellant has accrued to the foreign principals -.....
December 11, 2016 Case Laws Central Excise

Remission of duty - the first information regarding such loss or destruction etc. to be sent within 24 hours of the occurrence. That they have failed to inform the......
December 10, 2016 Case Laws Customs

Import of old and used tyres - confiscation and again ordering re-export of confiscated goods is contrary to each other - confiscation of goods upheld with imposition of....
December 9, 2016 Case Laws Income Tax

Penalty under section 271(1)(c) - There is no concrete positive evidence against the assessee exhibiting unexplained investment, except unregistered sale deed, which......
December 9, 2016 Case Laws Income Tax

Computation of annual value of the property let out to the assessee’s sister concern - otional interest on security deposit is to be treated as income from house property - AT
December 9, 2016 Case Laws Income Tax

Disallowance of interest paid to close relatives of the assessee - Interest of 18% paid by the assessee could not considered as excessive. Application of Sec. 40A(2) was....
December 9, 2016 Case Laws Income Tax

Addition made u/s.40A(3) - cash payment to transporters - If the assessee had paid money to the lorry drivers, as argued by it, vouchers would have been given by the......
December 9, 2016 Case Laws Income Tax

Once the book results are rejected by invoking provisions of section 145(3) of the Act, no separate additions could be made under section 68 - AT
December 9, 2016 Case Laws Income Tax

AO having estimated the higher profit rate on total contract receipts after rejection of the books of account invoking the provisions of s. 145(3), no separate additions....
December 9, 2016 Case Laws Income Tax

The assessee had taken the loan less than ₹ 20,000/- from his close relatives and family members Further the assessee immediately deposited the amount in bank......
December 9, 2016 Case Laws Service Tax

Where the appellant has worked as co-loader their role is limited to delivery of the packets to the ultimate customer - it cannot be said that they have carried out......
December 9, 2016 Case Laws Service Tax

Rebate of service tax u/r 5 of Export of Services Rules, 2005 - The Reserve Bank regulations permit such amounts received through intermediate nostro accounts as receipt....
December 9, 2016 Case Laws Service Tax

In the absence of show cause notice, penalty under section 76 of Finance Act, 1994 could not have been imposed - penalty u/s 76 set aside - AT
December 9, 2016 Case Laws Central Excise

Cenvat Credit - common inputs and input services - Rule 6(3) - The formula prescribed for the period after 1.4.2011 does not provide reasonable estimate of the credit......

1 ....71 72 73 747576 77 78 79........ 116

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