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Highlights / Annotations / Catch Notes For February of 2017

Home Highlights February February 2017 Year 2017

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Showing 251 to 300 of 420 Records

1 ....2 3 4 567 8 9

February 11, 2017 Case Laws VAT and Sales Tax HC

The piston ring manufactured and sold by the appellant dealer as declared goods falling u/s 14(iv)(viii) on CST Act 1956 - HC
February 11, 2017 Case Laws VAT and Sales Tax HC

Anticipatory bail - The applicant is involved in making use of fake Firms by getting the Firms registered from the Commissioner of Commercial Taxes to get the tax credit....
February 11, 2017 Case Laws Indian Laws HC

Professional misconduct - default of audit party - Chartered Accountants - The obligation of the auditor concerning transactions which are merely book entries was......
February 10, 2017 Case Laws Income Tax HC

Incentive subsidy - It was meant for entrepreneurs and industrialists who had established their units and made certain capital outlay and the assessee was merely......
February 10, 2017 Case Laws Income Tax HC

Revision u/s 264 - whether benefit of Section 54F could be granted when it was originally not claimed during the assessment proceedings - there is no bar in the grant of....
February 10, 2017 Case Laws Income Tax AT

Nature of contribution to another institution - nothing was brought on record to highlight, how the assessee has got the benefit either in this year or in the future or.....
February 10, 2017 Case Laws Income Tax AT

Determination of Annual Value u/s. 23(l)(a) - Assessee has rightly assigned “NIL” Annual Lettable Value of the impugned 16 shops which were ready to be let out during......
February 10, 2017 Case Laws Income Tax AT

Revision u/s 26 - The order was also prejudicial to the interest of Revenue because in the absence of assessee succeeding to establish the nexus between cash deposits......
February 10, 2017 Case Laws Income Tax AT

TDS u/s 194H - commission or brokerage - cash discount on sale - assessee was not required to deduct tax at source from the amount in question paid to the Hawkers and......
February 10, 2017 Case Laws Service Tax AT

Levy of penalty for late filing of return - It is not disputed that appellant had filed returns along with the late fee and also paid the service tax along with interest....
February 10, 2017 Case Laws Service Tax AT

CENVAT credit - input services - Labor charges for drinking water and cleaning at Lorry Yard - Maintenance of cycle stand - erection of Cycle shed - Insulation works at.....
February 10, 2017 Case Laws Service Tax AT

CENVAT Credit - inputs - angles, channels and beams etc., used to erect the towers and pre-fabricated buildings on which transmission equipments were installed -......
February 10, 2017 Case Laws Central Excise AT

Levy of penalty for Double availment of Cenvat credit - willfully suppression of fact with an intent to evade duty - onus of taking credit correctly has been put on the.....
February 10, 2017 Case Laws Central Excise AT

Zinc Sulphate, Ferrous Sulphate and Magnesium Sulphate and Micro Nutrients manufactured by M/s. Chakradhar Chemicals are fertilizer - benefit of exemption allowed - AT
February 10, 2017 Case Laws Central Excise AT

Refund claim - amount paid during investigation - section 11B of Central Excise Act, 1944 - denial of the claim as barred by limitation owing to payment having been made....
February 10, 2017 Case Laws Central Excise AT

Valuation - fabrication and mounting of LPG tanker on the chassis - in terms of the notification, the value of running gear is not includible in the value of motor......
February 10, 2017 Case Laws Customs HC

Non-fulfillment of export obligation - Diversion of imported polyester staple fibres under DEEC scheme - the import duty has to be paid inevitably by the importer.......
February 10, 2017 Case Laws VAT and Sales Tax HC

Imposition of penalty - Deemed assessment u/s 22(2) of the TNVAT Act, 2006 - whether the impugned notice is premature and is liable to be set aside? - Held Yes - HC
February 10, 2017 Case Laws Indian Laws HC

Offence under Section 138 NI Act - Cheque bounce - The accused also did not explain as to why the cheque allegedly given to Manoj Kumar was, firstly, given in blank i.e.....
February 9, 2017 Case Laws Income Tax AT

MAT - Book adjustment u/s 115JB - marked–to–market loss on stock in trade cannot be considered as unascertained liability Explanation 1(c) to section 115JB makes it......
February 9, 2017 Case Laws Income Tax AT

Since the process carried out by the assessee of slitting the Rolls and printing thereon has been held by the Tribunal to be a manufacturing process in the case of......
February 9, 2017 Case Laws Income Tax AT

Unexplained investment - Once the assessee demonstrates the sources clearly, there is no room for other views. There may be some delay in making the payment but the......
February 9, 2017 Case Laws Income Tax AT

Disallowance of Payment of on-money for purchase of land - It is misconceived idea to charge payment of ‘on money’ to the shareholders of the company, in which company......
February 9, 2017 Case Laws Income Tax HC

Entitlement to deduction of interest/service charges paid on funds raised to subscribe to the rights issue and for retaining control of 28% of its holding - Since this......
February 9, 2017 Case Laws Income Tax HC

Order of attachment of the property - permissible for the Tax Recovery Officer to sell the property in question for the dues of the original assessee - order of......
February 9, 2017 Case Laws Service Tax AT

Charitable institution - Business Auxiliary services - commission agency - The appellant was not a commercial concern before 30.04.2006 under the law - demand set aside - AT
February 9, 2017 Case Laws Central Excise AT

Whether an adjudication order can, in the manner natural to protozoa, split into two? - The Commissioner who issued the order in 2005 was well aware of the existence of.....
February 9, 2017 Case Laws Central Excise AT

Classification of manufactured product - Shapes and Sections - these goods cannot be considered as prepared for use in structurals. Consequently, they merit......
February 9, 2017 Case Laws Central Excise AT

Valuation - whether transportation charges paid by the appellant for clearances of their final product and subsequently taken reimbursement from the customers is......
February 9, 2017 Case Laws Central Excise AT

Valuation - sale price charged to oil marketing companies - In absence of any evidence to show that the buyer and seller were mutually interested to make gain at the......
February 9, 2017 Case Laws Central Excise AT

Valuation - There is no allegation that amount of sales tax that was collected on this component of value of the car has not been deposited in the state treasury or has.....
February 9, 2017 Case Laws Central Excise AT

CENVAT credit - Unhooked hanger imported and used for hooking the same was input since only upon hooking, the hanger becomes a complete hanger - credit allowed - AT
February 9, 2017 Case Laws Customs AT

Non-production of Homologation certificate of the imported cars - since the car is used by the company in India and there is no commercial consideration attached or......
February 9, 2017 Case Laws Customs AT

Imposition of penalty u/s 114A of Customs Act, 1962 - failure to specify the name of the firm or individual on whom the penalty u/s 114A of CA, 1962 was fastened - There....
February 9, 2017 Case Laws Customs AT

EPCG Scheme - import of Magnetic Mixers/agitators with mixing head, drive unit and accessories in SKD position - there was no bar on importing the individual components.....
February 9, 2017 Case Laws VAT and Sales Tax HC

Levy of entry tax - entry / import of Tractors into the State of Gujarat - State cannot levy / charge Entry Tax on Tractors beyond Value Added Tax under the VAT Act i.e. beyond 5% - HC
February 8, 2017 Case Laws Income Tax AT

Reopening of assessment on the basis of perusal of the balance sheets - Re-appreciating the very same material on facts ad-infintum lays the Revenue open to the charge......
February 8, 2017 Case Laws Income Tax HC

Allowance of deduction the expenses - when executives are employed and the infrastructure is ready to commence business, it can be said that the business has been set up....
February 8, 2017 Case Laws Income Tax HC

Reopening of assessment - while issuing notice, the subsequent Assessing Officer did consider the material which was already on the record, which was considered by the......
February 8, 2017 Case Laws Income Tax AT

Penalty levied u/s 271(1)(c) - this is not a fit case for levy of 300% penalty. Therefore, we direct the assessing officer to levy minimum penalty i.e. 100% of the......
February 8, 2017 Case Laws Income Tax AT

Entrance fee received from members - since the amount was in the nature of deposits, i.e., capital receipts, in the hands of the assessee, the forfeiture of the same......
February 8, 2017 Case Laws Income Tax AT

Undisclosed current asset - the impugned addition was part of gross receipt and as shown income in the profit and loss account, thus, it can not become an addition again....
February 8, 2017 Case Laws Income Tax AT

TDS - non availability of PAN - @ 20% OR 10% - Since the mistake of quoting wrong PAN has been rectified in the revised TDS return filed by the assessee which has been......
February 8, 2017 Case Laws Income Tax AT

Estimation of cost of construction - Adopting State PWD rate for construction may be preferable rather than Central PWD rate - AT
February 8, 2017 Case Laws Income Tax AT

Exemption claimed u/s 10(10)(i)- arrear of gratuity received from the State Government after retirement - assessee to be entitled to exemption u/s 10(10)(i) in respect......
February 8, 2017 Case Laws Service Tax AT

Rejection of VCES declaration - clerical error - the appellant had failed to consider the amount of APMC contract in VCES declaration, no benefit in respect of said duty....
February 8, 2017 Case Laws Service Tax AT

CENVAT credit - all these insurance policies which have been taken by appellant are connected with the activity of the appellant i.e. manufacturing of Hot Iron and......
February 8, 2017 Case Laws Central Excise AT

Valuation - The tools were used for manufacture of components under job work in terms of Rule 4(5)(a). In such case no excise duty is payable. Therefore, no question of.....
February 8, 2017 Case Laws Central Excise AT

Refund of unutilized cenvat credit - deemed export ie. Supplies made to 100% EOU is at par with the physical export and all the benefit otherwise available to the export....
February 8, 2017 Case Laws Central Excise AT

Valuation - physician samples manufactured and supplied either on loan license basis or on job-work basis - irrespective it is physician samples, the valuation shall be.....

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