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Highlights / Annotations / Catch Notes For February of 2017

Home Highlights February February 2017 Year 2017

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Showing 201 to 250 of 420 Records

1 2 3 456 7 8 9

February 14, 2017 Case Laws Income Tax AT

Having regard to plain provisions of the statute, in the absence of non-adjudication of the ground by the Commissioner Income-tax (Appeals), the assessee can come only......
February 14, 2017 Case Laws Income Tax AT

ALP - brand promotion expenses - TPO has not been able to prove that the AMP expenses incurred was not for the benefit of the assessee - The payment made by the assessee....
February 14, 2017 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - not offering correct MAT on the book profit u/s 115JB - assessee had not furnished any detail of MAT calculation and also had not filed form 29B.....
February 14, 2017 Case Laws Income Tax AT

Treatment of quantum capital loss as speculation loss in terms of provision of Explanation to Section 73 - The activities through Portfolio Management Scheme (PMS)......
February 14, 2017 Case Laws Income Tax AT

Addition on account of Short term capital gain u/s 50C - sale of Reservation Letter (Arakshan Patra) - assessee's case capital assets are neither land nor building. -......
February 14, 2017 Case Laws Income Tax AT

TDS u/s 194C OR 194J - payment as SMS and short code charges - it cannot be held that the assessee is making any payment for use or right to use any equipment. Further,.....
February 14, 2017 Case Laws Income Tax AT

Revenue or Capital expenditure - Hire charges paid for hiring equipment - assessee has brought on hire computers and peripherals from third parties - TDS was deducted......
February 14, 2017 Case Laws Income Tax AT

Validity of assessment order pursuant to order u/s 144C - there is no direction given by the ld. DRP to ld. Assessing Officer but the directions were only given to the......
February 14, 2017 Case Laws Income Tax HC

TDS u/s 194C - payment to sub-contractors - Merely because the Form No.15J was not filed before the concerned Authority, that too due to human mistake, the disallowance.....
February 14, 2017 Case Laws Income Tax AT

Additional depreciation allowed u/s.32(1)(iia) of the Act is a one-time benefit to encourage industrialisation, and the provisions related to it have to be construed......
February 14, 2017 Case Laws Service Tax HC

Recovery of service tax dues - Extension of the period of provisional attachment - extension for a further period of one year - franchise agreement - natural justice -......
February 14, 2017 Case Laws Service Tax AT

Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT
February 14, 2017 Case Laws Service Tax AT

Refund claim - works contract services and various other input services - denial on the ground of nexus of input service with the output services - the adjudicating......
February 14, 2017 Case Laws Central Excise AT

Natural justice - Revenue unilaterally concluded that the goods manufactured by appellants were Gutkha/Pan Masala. Therefore, there has been violation of principle of......
February 14, 2017 Case Laws Central Excise AT

Clandestine removal - Shortage of stock - Penalty - Rule 25 of CER, 2002 - stock valuation was by way of estimation basis - no case of clandestine removal and......
February 14, 2017 Case Laws Central Excise AT

Cenvat credit - Capitalization of Input services - restriction on availing depreciation - Rule 4(4) of CCR - Since there is no explicit provisions to restrict the Cenvat....
February 13, 2017 Case Laws Income Tax AT

Additions u/s 41(1) - Authorities Below has presumed that the trading liability ceased to exist as the notice u/s 133(6) of the Act issued were not served - liability......
February 13, 2017 Case Laws Income Tax AT

Bad debits - if the assessee decided to write off the said advances/securities given in ordinary course of business, in its books of accounts, the claim of assessee......
February 13, 2017 Case Laws Income Tax HC

Addition u/s 41 - amount shown as 'advance against export' outstanding since 1997 - Liability for a period of more than 10 years - Section 41(1) cannot be applied so......
February 13, 2017 Case Laws Income Tax HC

Validity of proceedings u/s 153C - addition u/s 69C - non satisfaction of the condition precedent viz. the seized document must belong to the assessee is a......
February 13, 2017 Case Laws Income Tax AT

TDS liability of individual - for the applicability of the provisions of section 44AB and 194J, the gross receipts from both the sources shall be clubbed - the assessee.....
February 13, 2017 Case Laws Income Tax AT

As the gross receipts of the assessee are less than ₹ 1 crore, so it is not required to get the approval from the income tax authority for claiming the exemption......
February 13, 2017 Case Laws Income Tax AT

Partnership firm - deduction u/s 40(b) - AO observed that partnership firms could not exist with artificial persons alone - there is nothing in that section to conclude.....
February 13, 2017 Case Laws Income Tax AT

Addition on the basis of statements recorded Sales Tax Department (STD) - The information received from the STD was a good starting point for making further......
February 13, 2017 Case Laws Service Tax AT

Interest - penalty - reversal of irregularly availed credit - whether the appellant is liable to pay the interest and penalty for the irregularly availed credit, which......
February 13, 2017 Case Laws Service Tax AT

Cenvat Credit - Merely because the SIM card or invoice is in the name of the employee it cannot be concluded that the mobile phone is for personal use of the employee......
February 13, 2017 Case Laws Service Tax AT

Refund claim - unjust enrichment - The amount was collected as service tax on the mistaken belief that the services were taxable. The amount however does not have the......
February 13, 2017 Case Laws Central Excise AT

Cenvat credit - Input service - pre-mining activities - Department took a view that as these were not approved mines and the said activities availed by the appellants......
February 13, 2017 Case Laws Central Excise AT

Demand of duty u/s 11D or recovery of amount u/s 11D - Revenue could not decide as to ₹ 74,20,714/- & ₹ 3,43,26,040/- were the duties of excise short paid or....
February 13, 2017 Case Laws Central Excise AT

Cenvat Credit - there was no time limit during the relevant period for availment of Cenvat Credit after the receipt of inputs into the factory - AT
February 13, 2017 Case Laws Central Excise AT

Cenvat Credit - duty paying documents - The defect that invoices were issued prior to clearances of goods from port is too flimsy and baseless allegation particularly to....
February 13, 2017 Case Laws Central Excise AT

Refund claim - price variation clause - payment of excess duty - When the department has denied provisional assessment particularly, they cannot deny the refund saying......
February 13, 2017 Case Laws Central Excise AT

Benefit of refund of the said SAD as per Notification No.102/2007-Cus cannot be denied to them only on the ground that movement of goods is from SEZ and it cannot be......
February 13, 2017 Case Laws VAT and Sales Tax HC

Classification of NEBULA Jewellery Watch - Even the dress having diamond on it predominantly can be in a given case said to be a jewellery. Mainly because the NEBULA......
February 13, 2017 Case Laws Companies Law HC

Winding-up petition - appellant acquiescing in the order admitting the winding up petition and proceeding to settle the disputes with a number of creditors. This itself.....
February 11, 2017 Case Laws Income Tax AT

Deduction of tax at a lower rate - It is therefore clear in the statutory provision of deduction of tax at source at lower rate is “person specific” and cannot be......
February 11, 2017 Case Laws Income Tax AT

Revision u/s 263 - neither detail in respect of financial charges was also asked by the Assessing Officer nor any information was filed by the assessee - CIT is correct.....
February 11, 2017 Case Laws Income Tax AT

Interest for defaults in furnishing return of income - credit of only self-assessment tax paid before the due date of filing of return has to be allowed while computing.....
February 11, 2017 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - claim of entire interest as deduction u/s 24 under the head income from house property - assessee had filed the revised return of income by......
February 11, 2017 Case Laws Income Tax HC

Deduction towards license fee, external development charges and conversion charges - the appellant was under no obligation to make any payments to the original allottee.....
February 11, 2017 Case Laws Income Tax HC

The Gotanagar truck terminus is a plant and not building, for the purpose of claiming depreciation under section 32 read with section 43 of the Income-tax Act.......
February 11, 2017 Case Laws Service Tax AT

Construction of petrol pumps - the classification adopted in the impugned order Erection Commissioning and Installation Service is not tenable and palpably wrong - the......
February 11, 2017 Case Laws Service Tax AT

Rent-a-cab - the educational body is using the said vehicles for bringing the students to schools and back to their houses and they are also rented - they are covered by....
February 11, 2017 Case Laws Central Excise AT

CENVAT credit - denial on the ground that the Bill of entry was not in the name of the appellant - entire consignment had been transferred by the principal manufacture......
February 11, 2017 Case Laws Central Excise HC

Though the assessee paid the excise duty at ₹ 80/- (after debiting ₹ 20/- paid on input, namely, Cut Tobaco) they recovered excise duty at ₹ 100/- from....
February 11, 2017 Case Laws Central Excise HC

When Section 11D of the Act is made applicable retrospectively with effect from 20/09/1991, show cause notice has been issued in the month of December, 2000, and......
February 11, 2017 Case Laws Central Excise AT

SSI exemption - use of brand name of others - It is not only the invoice which bear the description of sunflex brand goods but also the customers accepted that they were....
February 11, 2017 Case Laws Central Excise HC

Cenvat Credit - a mere minor loss in transit or a difference in the weight due to differences in weighing scale or in dip reading, would not lead to the conclusion that.....
February 11, 2017 Case Laws Customs AT

Detention of goods - foreign bike - smuggling - detention on the ground that the appellant could not produce any documents evidencing the legal import of the bike -......
February 11, 2017 Case Laws Customs HC

Inland Air Travel Tax - refund claim - refund sought contending that it was not liable to pay the said amount towards the IATT dues - The monies deposited by a third......

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