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Highlights / Annotations / Catch Notes For February of 2017

Home Highlights February February 2017 Year 2017

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Showing 101 to 150 of 420 Records

1 234 5 6 7........ 9

February 21, 2017 Case Laws Service Tax AT

Refund claim - export of services - Rule 5 of the CCR, 2004 - appellant failed to produce FIRC certificate issued from the Bank that remittance is convertible Foreign......
February 21, 2017 Case Laws Central Excise AT

Claiming benefit of exemption - While the said snap off cutter can also be use for sharpening the pencil, it has multiple uses - The N/N. 4/97-C.E. exempt the pencil......
February 21, 2017 Case Laws Central Excise AT

When the goods have been cleared by the assessee-Appellants to be supplied free of cost with other products manufactured by their sister concern, then the valuation of......
February 21, 2017 Case Laws Central Excise AT

Valuation - inclusion of ‘erection, commissioning and installation charges’ in the assessable value of ‘duct and duct support structures’ - The expenditure on such......
February 21, 2017 Case Laws Central Excise AT

Reversal of credit / payment of duty - removal of inputs as such - Merely because deeming fictions is given in rule for the purpose of procedure it does not empower to......
February 21, 2017 Case Laws Central Excise AT

CENVAT credit - if in the invoices end user’s name is appearing as consignee irrespective of fact that sale purchase transaction is not between the supplier of inputs......
February 21, 2017 Case Laws Customs HC

Duty Drawback - No doubt, the Department is at liberty to inquire in full details about the export or import in connection with the transaction which is the basis for......
February 21, 2017 Case Laws VAT and Sales Tax HC

The Railway Container Contractor is required in law to get itself registered and maintain records, as is clearly specified u/r 38 (7) of the Rules, and in case such......
February 21, 2017 Case Laws Indian Laws HC

Right to Information (RTI) form Bar Council - State Bar Council would be discussing confidential personal matters of advocates. - Putting all the minutes in public......
February 20, 2017 Case Laws Income Tax HC

Penalty u/s 271D and 271E - whether Section 245H of the Act excludes Sections 271D and 271E of the Act from the benefit of immunity by the Commission - Power of......
February 20, 2017 Case Laws Income Tax AT

Deduction u/s 80IA(4) - Commission for collection of electric duty is an independent income and it also cannot be accepted as reimbursement of manufacturing or selling......
February 20, 2017 Case Laws Income Tax AT

Levy of fee u/s 234E for late filing of quarterly e-TDS returns u/s 200(3) - admittedly all the TDS returns has been filed and processed by the TDS, CPC before 1.6.2015.....
February 20, 2017 Case Laws Income Tax AT

Donation to political parties - payments of donation have been made in Financial Year 2009-10 evidenced by the receipts issued by the political party whereas claim has......
February 20, 2017 Case Laws Income Tax AT

DTAA - once it is held that chartering includes slot charter, space charter and it falls within the ambit of “operation of ships”, then the benefit of Article 8 cannot......
February 20, 2017 Case Laws Service Tax AT

Levy of penalty - if an amount of service tax liability on CENVAT credit is reversed on being pointed out by the departmental officers, provisions of Section 73(3) of......
February 20, 2017 Case Laws Service Tax AT

Business Auxiliary Services - suppression of the value of services - It is settled law that if new category of services is introduced the same is taxable from that date.....
February 20, 2017 Case Laws Service Tax AT

CENVAT credit - input services - Golf Club Membership Fee - Cargo Handling Charges for Japanese expatriation/repatriation - Pandal/Shamiana Charges - these services are.....
February 20, 2017 Case Laws Central Excise AT

SSI Exemption - use of brand name of others - The activities of assembling of various components of computers into a working computer system will not amount to......
February 20, 2017 Case Laws Central Excise AT

Cenvat credit - Capital goods and input at service station - ISD - it is clear that to avail input service credit, the registration of head office/registered office is......
February 20, 2017 Case Laws Central Excise AT

Benefit of N/N. 6/2006-CE dated 1-3-2006 - purchase of car Skoda Laura fitted with Automatic Transmission - appellant being handicapped person pursuing his refund for......
February 20, 2017 Case Laws Central Excise AT

CENVAT credit - consumption variation - in the absence of evidence that the input was not received in the factory or the same after receipt cleared from the factory the.....
February 20, 2017 Case Laws Central Excise AT

Cenvat credit - Capital goods - appellants have not claimed the depreciation in the respective financial years, therefore, the entire allegation in the show-cause notice....
February 20, 2017 Case Laws Central Excise AT

Valuation - clearance to sister unit - goods were not fully finished - the valuation could not have been done under Rule 9 of Central Excise Valuation Rules 2000 - AT
February 20, 2017 Case Laws Customs AT

Classification of machinery for using thermal/mechanical pre-treatment of mixed feed for poultry industry - classified under CTH 84.38 or CTH 84.36? - specific......
February 20, 2017 Case Laws Customs AT

Revocation of CHA licence - revocation on the ground that appellant is a defaulter of service tax liability - No proceeding under that regulation lies for default to pay....
February 20, 2017 Case Laws VAT and Sales Tax HC

Works contract - cleaning activity - The property in the consumable chemicals used in the process of cleaning does not transfer to the Contractee/Railways and......
February 20, 2017 Case Laws Indian Laws HC

Dishonour of cheques - if the cheque is issued by an individual not acting on behalf of the company, the vicarious liability on the company cannot be fastened in the......
February 19, 2017 Case Laws Income Tax AT

When there is no misunderstanding between the parties on the terms and conditions of the agreement, in our view, the tax authorities may not be justified in interpreting....
February 19, 2017 Case Laws Income Tax AT

TDS u/s 194H - the consideration received by the bank on account of guarantee commission cannot be reckoned as commission as contemplated u/s 194H and accordingly, there....
February 19, 2017 Case Laws Income Tax AT

Sale of patent/ know-how known as “Profofal” - disputed amount is taxable as capital receipt/ gains u/s. 55 (2) - The assessee was not in the business of purchase and......
February 19, 2017 Case Laws Income Tax AT

MAT - As per the provisions of section 115JB of the Act the amount of book profit will not be increased by the amount of bad debts actually written off in the books of accounts - AT
February 19, 2017 Case Laws Income Tax HC

The submission that, non-payment of advance tax was on account of circumstances beyond the control of the assessee and for a reasonable cause, would not warrant deletion....
February 19, 2017 Case Laws Income Tax AT

Denial of exemption under sections 11/12 - propagation of yoga - commercial activities by receiving certain contributions under the scheme for construction of cottages......
February 18, 2017 Case Laws Service Tax AT

CENVAT credit - duty paying document - endorsed bill of entry - import of goods by the customers for use in rendering of ‘technical testing and analysis service' -......
February 18, 2017 Case Laws Service Tax HC

CENVAT credit - input service distributor (ISD) - The objection of the department that the credit from one unit was utilized for the purpose of duty liability of other......
February 18, 2017 Case Laws Service Tax HC

Joint Development Agreement - The OMDA does not constitute a “Franchise” in terms of Section 65(47) of the Finance Act and the transaction between the Petitioners and......
February 18, 2017 Case Laws Service Tax AT

Refund claim - input services (GTA) received were exempted retrospectively - the order denying refund only on the non compliance of procedural condition cannot be sustained - AT
February 18, 2017 Case Laws Central Excise AT

Reversal of CENVAT credit - Department has force upon the assessee to pay 10% of the value of clearances even though the assessee has reversed the credit attributable to....
February 18, 2017 Case Laws Central Excise AT

SSI exemption - use of brand name of others - , the appellant did not disclose the relevant facts in respect of the clearances of goods affixed with brand name "5 CEES".....
February 18, 2017 Case Laws Central Excise AT

Classification - gun metal castings - the cast iron and goods remain classified under chapter 74 unless certain machining is done however as the goods emerged from the......
February 18, 2017 Case Laws Central Excise AT

Self adjustment of excess duty paid with short duty paid - Price variation clause - the appellant has gone ahead and adjusted the excess duty paid with the short paid......
February 18, 2017 Case Laws Central Excise AT

Classification of Katha - classified as Indian Katha under Tariff item No. 14049050 or as Katha substitute under Tariff item No. 32019090 - during the relevant period it....
February 18, 2017 Case Laws Customs AT

Valuation - when the said import documents reveal that the goods have been procured from third party and the value declared is the value of the third party supplying the....
February 18, 2017 Case Laws Customs AT

Valuation - the amount paid for technical know-how fee and the royalty charges are not to be included in the assessable value of the imported goods, if such payment is......
February 18, 2017 Case Laws VAT and Sales Tax HC

Levy of entry tax - the petitioner cannot be permitted to ignore, and circumvent the alternative remedy provided by law. It cannot be allowed to rush to this Court after....
February 18, 2017 Case Laws Indian Laws HC

Misconduct of CA - He cannot be a director of a company without the permission of the Council - Being a Chartered Accountant the respondent cannot actively carry on......
February 17, 2017 Case Laws Income Tax HC

Initiation of proceedings u/s 158BD - unless the basic finding is held to be valid, the consequential order is bad in law - since there was no notice served under......
February 17, 2017 Case Laws Income Tax AT

Addition u/s 145A - valuation of closing stock - Since CENVAT is not available to the assessee then the enhancing the value of semi finished and finished goods in the......
February 17, 2017 Case Laws Income Tax AT

When the same amount has been surrendered and taxed in the hands of donor then the source of the funds which were used for expenditure as to held as explained in the......
February 17, 2017 Case Laws Income Tax AT

Denial of claim of set off of loss from derivative u/s 73 - Loss incurred on derivative transaction was not a speculative loss and is allowed to be adjusted against......

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