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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3751 to 3800 of 5778 Records

1 ....72 73 74 757677 78 79 80........ 116

December 9, 2016 Case Laws Customs

Valuation - If the product has been found to be classifiable under heading 7219/ 7220 the contemporaneous data of imports of heading 7208 cannot be used to redetermine......
December 9, 2016 Case Laws Indian Laws

Admissibility of vakalatnama filed by a new advocate in the absence of ‘no objection’ of the advocate already on record - Under no circumstance, a party can be denied of....
December 8, 2016 Case Laws Income Tax

Claim of exemption on Rental income from Umed Bhawan Palace u/s 10(19A) - whether Ruler is entitled to claim exemption for the whole of his residential palace or such......
December 8, 2016 Case Laws Income Tax

Nature of amount appropriated towards the Sinking Funds - The income was used by the assessee and for the assessee and the assessee retained the benefit arising......
December 8, 2016 Case Laws Income Tax

Speculation Loss - Trading in future and options - the amendment cannot be held as curative in nature or for that reason has a retrospective effect - HC
December 8, 2016 Case Laws Income Tax

Additional depreciation u/s 32(1)(iia) - Running a canteen cannot be said to be manufacturing of an article or thing. - AT
December 8, 2016 Case Laws Income Tax

Sales computation - goods under transit - We agree that the accounting policy, using the word ‘coincide’, is not very appropriately worded, but then the same is not to......
December 8, 2016 Case Laws Wealth-tax

Chargeability of interest from the legal representative of the deceased assessee - the interest liability cannot be fastened on a legal representative - HC
December 8, 2016 Case Laws Service Tax

Commercial concern - the appellant in his individual capacity has provided services and was not having any commercial concern for undertaking the business in regular......
December 8, 2016 Case Laws Service Tax

Cenvat Credit - mobile phones - use beyond factory premises - The rules are stringent in requiring the retention of capital goods at the factory of production but......
December 8, 2016 Case Laws Service Tax

Imposition of penalty u/s 78 - the amount of service tax collected wrongly but not deposited with the government - due to the service being not taxable at the relevant......
December 8, 2016 Case Laws Service Tax

Small service provider exemption - determination of turnover not exceeding ₹ 10 lakhs - the amount of services rendered to SEZ unit should be reduced to arrive at.....
December 8, 2016 Case Laws Service Tax

Refund claim by recipient of services - service tax discharged for rendering of ‘commercial and industrial construction service' in the bills - With that specific......
December 8, 2016 Case Laws Central Excise

Valuation - job work - inter-connected undertakings - rule 8 of Central Excise Valuation Rules 2000 - the valuation done by the appellant i.e. cost of raw material + job....
December 8, 2016 Case Laws Central Excise

CENVAT credit - The service tax paid on reimbursable part of the consideration paid towards manpower supply services is denied for the reason that such contributions are....
December 8, 2016 Case Laws Customs

Import of Data Projector - item in question is to be classified under Chapter Heading 85286100 for which the benefit of Notification No. 24/2005-CUS under its entry No......
December 8, 2016 Case Laws Customs

Confiscation of goods and imposition of redemption fine and penalty - The goods are not available for confiscation. The goods have not been seized or released against a.....
December 8, 2016 Case Laws Customs

The consequence of non-removal of warehoused goods within the permitted period or the permitted extension is, by virtue of the terms of Section 72, certain. - When the......
December 8, 2016 Case Laws Customs

The HSN Explanatory Notes to chapter 8901 specifically excludes the vessels of heading 8903. It would mean that heading 8901 would exclude vessels which are specifically....
December 8, 2016 Case Laws VAT and Sales Tax

Inter unit transfer of cotton and cotton yarn - two units of the same company having separate registration - cannot be treated as sale transaction - no tax liability - HC
December 7, 2016 Case Laws Income Tax

Conversion of the partnership firm into a Private Limited Company - notwithstanding the non-compliance with clause (d) of the proviso of Section 47(xiii) of the Income......
December 7, 2016 Case Laws Income Tax

Registration granted to the society u/s 12A(a) cancelled - 50% fees exemption has been granted to few students - The objections raised are without any basis and material....
December 7, 2016 Case Laws Income Tax

Eligibility of section 54F benefit - whether benefit will not be available if the residential house is purchased or constructed by the assessee outside India? - benefit.....
December 7, 2016 Case Laws Service Tax

The cancellation charges recovered by the appellant cannot be held to be the consideration for providing business exhibition services - The same are thus not liable to service tax - AT
December 7, 2016 Case Laws Service Tax

Imposition of penalties - business auxiliary services - whether period of limitation can be invoked in the cases where section 80 has been invoked? - Held No - AT
December 7, 2016 Case Laws Service Tax

Business Auxiliary Services - while the consideration is based on the quantum of sale, the services provided is not ‘sale or purchase of goods” but is in the nature of......
December 7, 2016 Case Laws Service Tax

Refund claim - service tax was wrongly paid - The refund claim filed after one year from relevant date, i.e. from the date of payment of service tax in the present case.....
December 7, 2016 Case Laws Central Excise

Remission of duty on loss of goods - cement and cement clinkers - it can be safely concluded that the shortage is due to transit loss - demand set aside - AT
December 7, 2016 Case Laws Central Excise

Valuation - job work - The main appellant (Avtec) are liable to pay differential duty due to revised valuation of FOC materials supplied by GMI. - AT
December 7, 2016 Case Laws Central Excise

Levy of duty - fly ash bricks - various sales invoice of the impugned goods clearly mention them as ‘fly ash bricks’. Admittedly in the common trade parlance the product....
December 7, 2016 Case Laws Central Excise

Refund claim u/r 5 of the CENVAT Credit Rules, 2004 - clearances to SEZ - the date on which the goods entered the SEZ can be taken into consideration for ascertaining......
December 7, 2016 Case Laws Customs

Import of drawings and designs for construction activity of various hotels - whether drawings and designs are goods so as to attract duty liability under customs act? - Held Yes - AT
December 7, 2016 Case Laws Customs

Classification of Bleaching Earth V2 Super Galleon - Bleaching earth may or may not be Decolourising earth but Chapter Heading 382090 covered Activated Natural Mineral......
December 7, 2016 Case Laws Customs

Recovery of duty - there is no dispute as to the fact that the Phosphoric Acid imported is for manufacture of fertilizers. When there is no dispute as to the short......
December 7, 2016 Case Laws VAT and Sales Tax

Classification - rate of tax - though tyre and tubes can certainly be said to be parts and accessories, to be fitted in a motor vehicle, without which a motor vehicle......
December 7, 2016 Case Laws Companies Law

Nomination - The object of the provisions of the Companies Act is not to either provide a mode of succession or to deal with succession. The object of the Section 109A......
December 6, 2016 Case Laws Income Tax

Addition on unaccounted cash balance - the Department cannot blow hot and cold and take a divergent decision qua addition in wealth-tax and income-tax proceedings - AT
December 6, 2016 Case Laws Income Tax

Depreciation on electrical fittings - "electrical fittings" include electrical wiring, switches, sockets, other fittings and fans, etc. - AT
December 6, 2016 Case Laws Income Tax

Addition u/s. 69 - the lower authorities should not have disbelieved the gift received by the assessee from his wife for purchase of the agricultural land in question - AT
December 6, 2016 Case Laws Service Tax

Levy of service tax - activity of bill discounting - The benefit of the exemption will be available whether the consideration is described as interest or discount - AT
December 6, 2016 Case Laws Service Tax

The fees collected by the police department is in the nature of fee prescribed for performing statutory function, which has been deposited into the Govt. treasury -......
December 6, 2016 Case Laws Service Tax

Levy of service tax - benefit of exemption Notification No.12/2003, dated 26.06.2003 will be allowable to the cost of the study materials - AT
December 6, 2016 Case Laws Service Tax

Levy of tax - availing the services of foreign commission agent - reverse charge mechanism - appellant was available to them as Cenvat credit and as such the entire......
December 6, 2016 Case Laws Central Excise

Transfer of CENVAT credit - physical transfer of inputs and raw material nor services are required, for transfer of cenvat credit accumulated and available in the books.....
December 6, 2016 Case Laws Central Excise

Adjudicating authority should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. - AT
December 6, 2016 Case Laws Central Excise

ITC - non registration of office as input service distributor - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service.....
December 6, 2016 Case Laws Central Excise

CENVAT credit - input services - outstanding debtors - not making full payment of the billed amount and retaining with them a part of the amount billed by the service......
December 5, 2016 News Indian Laws

Any Payment above ₹ 5,000 to Suppliers, contractors, grantee/loanee institutions etc by Government Departments to be now made through e-Payment
December 5, 2016 News Indian Laws

Benefits of Debit Card Activation – FAQs
December 5, 2016 News Indian Laws

Presently, out of 331 notified SEZs a total of 206 SEZs are operational.

1 ....72 73 74 757677 78 79 80........ 116

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