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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3801 to 3850 of 5778 Records

1 ....73 74 75 767778 79 80 81........ 116

December 5, 2016 Case Laws Income Tax

Income of the Society cannot be anything beyond the scope of Chapter XVI of the Bye – laws. Therefore, logically the amount transferred to the ‘Distribution Pool Fund......
December 5, 2016 Case Laws Income Tax

Once the assessee and Northstar are held to be independent enterprise, outside the scope of Section 92A, the very basis of ALP adjustments ceases to hold good in law. - AT
December 5, 2016 Case Laws Income Tax

AO was justified in directly issuing the assessment order u/s 143(3), without first issuing a draft assessment order, even though the assessee was an ‘eligible assessee’....
December 5, 2016 Case Laws Income Tax

Allowability of development expenses incurred in respect of land sold - assessee failed to prove that the said charges was paid for removal of encroachments have been paid in cash - AT
December 5, 2016 Case Laws Income Tax

Disallowance u/s 43B on account of bonus - an incentive which has been paid out of his business consideration would not partake the nature of bonus, merely because the......
December 5, 2016 Case Laws Service Tax

Principle of seperate purposes - CENVAT credit - Under any circumstances an individual cannot avail CENVAT credit on the basis of invoices which is not in his name - For....
December 5, 2016 Case Laws Service Tax

Import of services - reverse charge mechanism - Business Auxiliary Service - though the amount shown in the Invoice as Commission, in the absence of third party, it......
December 5, 2016 Case Laws Service Tax

Exemption from levy of service tax on import of services - When the enactments that honour international agreements specifically immunize the operations of the service......
December 5, 2016 Case Laws Central Excise

Valuation - metallic - reduction of value of bought out items supplied with manufactured goods - There is no legal requirement that any bought out items are to be......
December 5, 2016 Case Laws Central Excise

Classification of manufactured carpet - no pile or looped surface formed - the impugned goods are jutes carpet classifying the same under sub heading 5703.20. - AT
December 5, 2016 Case Laws Customs

Pre-deposit - Section 129E of the Customs Act,1962 - The argument cannot be accepted that, Appellant is required to deposit 2.5% and not 10% as prescribed under the said provision - AT
December 5, 2016 Case Laws VAT and Sales Tax

The STO virtually reviewed the decision of the Commissioner u/s 49 which, merged with the order of the Tribunal, as it were, based on no new material much less any......
December 3, 2016 Case Laws Income Tax

TDS u/s 194D - TDS on expenditure incurred on its insurance agents and SBI employees - such expenditure has been incurred on the group as a whole and also the same is......
December 3, 2016 Case Laws Income Tax

The expenditure in question, viz. plastering work, providing grills, granite flooring in corridors, terrace waterproofing, etc. are expenses which facilitate the upkeep.....
December 3, 2016 Case Laws Income Tax

Penalty u/s. 271(1)(c) - false claim of business expenditure - it is not a case where the explanation given by assessee was bona fide and there was full disclosure of......
December 3, 2016 Case Laws Service Tax

Extended period of limitation - The initial burden of proving that the situations visualized by proviso to Section 73 (1) has, thus, not been discharged. It is,......
December 3, 2016 Case Laws Service Tax

Whether the printing service provided by the appellant to M/s. HDFC Bank Ltd during the period July, 2003 to March, 2004 falls under the category of Business Auxiliary......
December 3, 2016 Case Laws Service Tax

Refund claim - certificates for a produced of foreign inward remittances, though in Indian rupees, cenvat credit cannot be denied as it is a certificate of foreign......
December 3, 2016 Case Laws Customs

Import of two Bentley cars under EPCG scheme - the usage for purposes other than earning of foreign exchange is not a breach of the conditions of the scheme or of the......
December 3, 2016 Case Laws Customs

Benefit of Exemption Notification No. 17/2001–Cus - whether “Cardiac Catheters” includes “Stents” or not? - it should not be misconceived that stent is to be understand.....
December 3, 2016 Case Laws VAT and Sales Tax

The reason for cancellation of the petitioner's registration is for non filing of the returns for 3 months and this defect does not exist any longer, since the......
December 2, 2016 Case Laws Income Tax

TDS u/s 195 - FOWC carried on business in India through a PE, at the circuit, it is held that payments made to FOWC, under the RPC were business income and accordingly......
December 2, 2016 Case Laws Income Tax

Disallowance of Commission paid in respect of exports to Iraq - Explanation to section 37 of the Act cannot be invoked merely on the basis of an unestablished doubt that....
December 2, 2016 Case Laws Service Tax

Nature of activity - Sharing of expenditure under joint venture agreement - By no stretch of imagination, it can be treated as common 'service' provided by GSFC to GACL.....
December 2, 2016 Case Laws Service Tax

Levy of tax - amount recovered from sale proceed of auction of unclaimed cargo - The activity is of sale of abandoned goods and the proceed of sale of goods does not......
December 2, 2016 Case Laws Service Tax

The availment of credit is derived from rule 3 of CENVAT Credit Rules, 2004 and, as the taxes have been paid on common services used for property that is not in use by......
December 2, 2016 Case Laws Central Excise

An exemption from duty, if otherwise available on fulfillment of all conditions cannot be denied on the ground that another exemption was wrongly availed by the appellant - AT
December 2, 2016 Case Laws Central Excise

Classification of manufactured item - Advanced Variable Speed (AVS) Drive Controller - these goods are not meant for electric control or the distribution of electricity.....
December 2, 2016 Case Laws Central Excise

Cenvat Credit - supplementary invoice, issued by the registered dealer, on which credit was availed by the main appellant are not the document on which such Credit can be availed - AT
December 2, 2016 Case Laws Central Excise

Benefit of exemption notification - classification - Solid/Hollow Cement Concrete Blocks - product represent to description used for the marketing of the goods should be....
December 2, 2016 Case Laws Central Excise

Both the inputs i.e. Ceramic Balls and Ethyl Alcohol are used in the manufacturing of final product of the appellant. Therefore the appellant is entitled for the MODVAT.....
December 2, 2016 Case Laws Customs

Denial of the benefit of refund of terminal excise duty in relation to capital goods supplied to power projects - since there was a justification and even a strong......
December 2, 2016 Case Laws Customs

Import of vessel ‘MT Navdhenu Sana’ - smuggled goods - the vessel could not be considered as ‘dutiable goods’ - if the goods are not dutiable, and there is no......
December 2, 2016 Case Laws VAT and Sales Tax

Printing of currency notes for Government of India - Business or not - before selling currency notes to the government, these are merely goods and liable to be taxed......
December 1, 2016 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - addition of unexplained sundry creditor - bogus purchases - the nonpayment of purchase consideration is a strong circumstance regarding......
December 1, 2016 Case Laws Income Tax

Addition of bogus purchases of machinery - the proceedings before Sales Tax Department alone could not be the sole basis of addition in the hands of assessee before......
December 1, 2016 Case Laws Income Tax

When the existence of the stated outstanding liability on account of aviation fuel is found to be bogus, the addition is to be upheld on account of the said bogus......
December 1, 2016 Case Laws Income Tax

CIT (A) did not have the power to enhance the income of the assessee in the instant case and the enhancement made by him is beyond the powers conferred upon him by the statute - AT
December 1, 2016 Case Laws Income Tax

Exemption u/ss. 11 & 12 as well as u/s. 10(23C) - status of society - assessee is eligible for exemption u/s. 11 of the Act and therefore the status of the assessee......
December 1, 2016 Case Laws Income Tax

Effective date of registration u/s 12AA - the registration has been granted w.e.f. from the last day of the financial year 2002-03 whereas the scheme of the Act......
December 1, 2016 Case Laws Service Tax

Refund - SEZ unit - services consumed wholly by the appellant within SEZ within which it is situated - rent-a-cab services - outdoor catering services - refund allowed - AT
December 1, 2016 Case Laws Service Tax

Classification of taxable serivce - the activities of loading, unloading of cargo from the local warehouse to the trucks as also at the premises of dealers or godown -......
December 1, 2016 Case Laws Service Tax

Valuation - photographic service the term 'sold' appearing thereunder has to be interpreted using the definition of 'sale' in the Central Excise Act, 1944 and not as per....
December 1, 2016 Case Laws Service Tax

Refund - CENVAT credit - 100% EOU - export - the provisions of rule 4(1) are not attracted and, in terms of rule 6A of Service Tax Rules, 1994, the definition of export.....
December 1, 2016 Case Laws Central Excise

Manufacture - assembling of semi finished Auto Parts - the appellant has rightly availed the CENVAT credit in respect of semi finished bought out components - credit allowed - AT
December 1, 2016 Case Laws Central Excise

Job-work - CENVAT credit - goods not received back - These manufactured items have been cleared on payment of proper central excise duty at the job worker's end - there.....
December 1, 2016 Case Laws Central Excise

The Department by entertaining a view that assessee manufactured only “Ready Mix Concrete” and not “Concrete Mix” proceeded to demand central excise duty - if the......
December 1, 2016 Case Laws Central Excise

Interest on delayed refund of pre-deposit -The appellants are entitled for interest for the period beyond three months from the date of final order of the Tribunal dated....
December 1, 2016 Case Laws Central Excise

Clearance of Cement - concessional rate of duty - the sales without RSP marking is direct to the consumer not through an intermediary as such the criteria for “retail......
December 1, 2016 Case Laws Central Excise

Manufacture of PVC footwear - exemption under N/N. 10/96-CE - Some process like preparation of EVA compound is carried out in one premises and consumed for manufacture......

1 ....73 74 75 767778 79 80 81........ 116

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