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Highlights / Annotations / Catch Notes For February of 2017

Home Highlights February February 2017 Year 2017

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Showing 351 to 400 of 420 Records

1 ....4 5 6 789

February 4, 2017 Case Laws Service Tax AT

The service tax liability for the amount as commission/consideration by appellant by operating multiple/chain marketing system is clearly taxable under Business Auxiliary Service - AT
February 4, 2017 Case Laws Service Tax AT

Closure of proceedings u/s 73(3) of the FA, 1994 - Service tax with interest was paid before SCN - Revenue authorities have misdirected themselves by wrongly issuing......
February 4, 2017 Case Laws Central Excise AT

Valuation - goods cleared for export, and not exported - The appellant is required to discharge the duty on the price declared in the AR4 - AT
February 4, 2017 Case Laws Central Excise AT

Classification - chapter heading 8468 is meant for welding machine - welding transformer even though used for welding purpose it merit classification under Chapter 8504 - AT
February 4, 2017 Case Laws Central Excise AT

CENVAT credit - non-existent supplier - forged invoices - the ledger account as well as the statutory records establish the receipt of the goods - In such a situation,......
February 4, 2017 Case Laws Customs AT

Concessional rate of duty - Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods - It may be reasonable that if the goods on importation are......
February 4, 2017 Case Laws Customs AT

Valuation - The sheer quantity advantage that appellant has on import of such chemicals could have also influenced the price as the quantity of 480 Kgs. imported by......
February 4, 2017 Case Laws Customs AT

Classification of Nigerian origin teak rough square logs - classified under heading 4403.4910 or under heading 4407 as "sawn teak wood"? - the classification of the......
February 4, 2017 Case Laws Customs AT

Classification of imported goods - Omnical Calcium Nitrate Solution Grade Fertilizer for Agriculture use - the goods does not belong to "Strontium Nitrate (28342910) or.....
February 4, 2017 Case Laws Customs AT

Undervaluation of the goods imported - Rule 5 & Rule 6 of the Valuation Rules needs to be applied which contemplates for the application of contemporaneous value; which.....
February 4, 2017 Case Laws Customs AT

Confiscation of currency u/s 121 of the CA, 1962 - There is no bar on the imposition of separate penalty on the company and the director - the director has played......
February 3, 2017 Case Laws Income Tax HC

Once it is found that no expenditure was incurred in earning this income, there would be no further expenditure in relation thereto that falls within the ambit of section 14A - HC
February 3, 2017 Case Laws Income Tax HC

Condonation of delay in filing the Return of Income - When once an authority has been conferred discretion to condone the delay, application seeking condonation of delay....
February 3, 2017 Case Laws Income Tax AT

Export commission paid outside India on service rendered outside India was not liable to deduction of tax at source, consequently no disallowance is warranted. - AT
February 3, 2017 Case Laws Income Tax AT

Even the provision of Section 50C r.w.s. 69 and 69B, i.e. the special provision for full value of consideration in certain cases creates a legal friction for taxing......
February 3, 2017 Case Laws Income Tax AT

The claim of the assessee to allow expenses from the income earned by way of commission on providing accommodation entries of transportation is rejected. - AT
February 3, 2017 Case Laws Income Tax AT

Interest receipts earned by the assessee out of FDs kept with Banks by way of margin money made for the purposes of the assessee’s business of import/ export trading in.....
February 3, 2017 Case Laws Income Tax AT

AO cannot make the addition u/s 69C by merely relying on information obtained from the Sales Tax Department, the statements/ affidavits of third parties, without the......
February 3, 2017 Case Laws Income Tax AT

CIT(A) was justified in estimating the income from the on-money receipts @ 17% for this year also by following the order passed by the Settlement Commission. - AT
February 3, 2017 Case Laws Service Tax AT

Levy of tax - advisory services - taxable under the head 'management consultancy service' - neither the original authority nor the first appellate authority have......
February 3, 2017 Case Laws Service Tax AT

Definition of AOP - immovable property given on rent by 8 joint co-owners (respondents) - whether these 8 co-owners can be said to be AOP, and whether each co-owner has.....
February 3, 2017 Case Laws Service Tax AT

Interest on delayed payment of tax - There is no whisper in the SCN concerning any ingredient present for invocation of extended period - demand for interest is......
February 3, 2017 Case Laws Service Tax AT

Classification of service - loading agreement for loading of coal from coal face into tipper trucks - service is not classifiable under mining service - AT
February 3, 2017 Case Laws Central Excise AT

Re-credit of duty from cenvat account - the duty was paid twice on the same clearances however the duty passed on is only one time duty paid on the clearances, therefore....
February 3, 2017 Case Laws Central Excise AT

Remission of duty u/r 21 of CER - damage of godos due to flood and rains - destruction and disposal of goods without verification/inspection cannot be condoned - AT
February 3, 2017 Case Laws Central Excise HC

Classification of parts of manufactured motor - stators and rotors - on the date on which the earlier circular was in force, the SCN could not have been issued nor the......
February 3, 2017 Case Laws Central Excise AT

100% EOU - Refund claim - Rule 5 of CCR, 2004 - rejection of refund claims merely on the ground of nexus with the manufacture of the product is not legally tenable - AT
February 3, 2017 Case Laws VAT and Sales Tax HC

Extended period for exercise of revisional jurisdiction will be applicable only in cases where period prescribed prior to the amendment had not expired and not where the....
February 2, 2017 Notes Bill

SEZ units - method of computation of an amount of deduction u/s 10AA - Budget 2017-18 w.e.f. AY 2018-19
February 2, 2017 Case Laws Income Tax AT

To hold the transactions as mere accommodation entries and not real purchases is quite different from saying that the sources of expenditure for the purchases from the 7....
February 2, 2017 Case Laws Income Tax AT

Disallowance made by AO u/s.40A(3)- The assessee has declared more than 10% of net profit of its gross turn over, therefore, there is no justification for coming to the.....
February 2, 2017 Case Laws Income Tax HC

Validity of assessment u/s 144 without issuing notice - best judgment assessment - the assessment was patently illegal - HC
February 2, 2017 Case Laws Income Tax AT

Assessee had incurred the said expenditure only to preserve and maintain the existing asset and that the expenditure was not of a nature which brought into being a new......
February 2, 2017 Case Laws Income Tax AT

Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s......
February 2, 2017 Case Laws Income Tax AT

Refund of TDS - Rate of Withholding tax (TDS) - assessee deducting tax at 20% instead of 15% u/s 195 - - assessee’s claim for refund of tax deducted at source @ 5% on......
February 2, 2017 Case Laws Service Tax AT

Bundle of services - Unless the show cause notice exhibits the activity carried out, and the service which has essential character to embrace the cluster of service to......
February 2, 2017 Case Laws Service Tax AT

Services provided to M/s GWSSB, in lying down pipelines for supply of drinking water is not leviable to service tax under the said category of Commercial or Industrial......
February 2, 2017 Case Laws Service Tax AT

Appreciating that the services taxes have been paid before issue of show cause notice, there shall be no penalty - AT
February 2, 2017 Case Laws Central Excise AT

Reversal of Cenvat Credit - Write off of certain slow and non-moving stock of raw materials and finished goods - Only after 1.3.2011, payment has been required in......
February 2, 2017 Case Laws Central Excise AT

Valuation - MRP based valuation - inclusion of value of accessories of Kenstar Food Processors cleared separately in separate packages to the purchasers - revenue......
February 2, 2017 Case Laws Central Excise AT

Valuation - trade discount versus commission for after sale service - appellant raises invoice on the sales agent indicating trade discount 10% to 20% - any amounts paid....
February 2, 2017 Case Laws Central Excise AT

100% EOU - CENVAT credit - the appellants are entitled to CENVAT credit of service tax paid on rent of Mumbai premises as the said premises is directly related to the......
February 2, 2017 Case Laws Customs HC

Conversion of shipping bill from duty drawback scheme to Advance Authorization Scheme - export of white refined sugar / raw sugar - conversion of shipping bill from one.....
February 2, 2017 Case Laws Customs AT

Classification - valuation - import of old and used tyres - classified under CTH 40122090 or CTH 40122010? - importer cannot be forced to do repairs or retreading on the....
February 2, 2017 Case Laws Customs AT

Confiscation of goods - export of finished leather - one of the export consignments not meeting the requisite standards cannot be attributed to intentional or obvious......
February 2, 2017 Case Laws Customs AT

Claiming benefit of exemption on import of Disposable Solution Infusion sets - Exemption under N/N. 208/1981-Cus. - It was only disposable and non-disposable cannulae......
February 2, 2017 Case Laws VAT and Sales Tax HC

Refund - provisional refund cannot be rejected merely on the ground that the return and the revised return contain the error - limiting the amount of refund, allegedly......
February 1, 2017 Indian Laws

THE FINANCE BILL, 2017 - As passed by Lok Sabha
February 1, 2017 News Indian Laws

BUDGET SPEECH - Speech of Mr. Arun Jaitley, Minister of Finance as on February 1, 2017
February 1, 2017 Case Laws Income Tax AT

For the purpose of claiming benefit of deduction of the sum paid against the liability of tax, duty; cess, fee, etc., the year of payment is relevant and is only to be......

1 ....4 5 6 789

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