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Highlights / Annotations / Catch Notes For February of 2017

Home Highlights February February 2017 Year 2017

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Showing 51 to 100 of 420 Records

123 4 5 6........ 9

February 25, 2017 Case Laws Central Excise AT

CENVAT credit - the apex court in its various decisions has excluded only things of the type such as building or tree which get fixed to the earth - both blast furnace......
February 25, 2017 Case Laws Central Excise AT

The appellant had claimed that even if the lessor had availed depreciation, the CENVAT credit cannot be denied on such capital goods in the hands of lessee. The argument....
February 25, 2017 Case Laws Central Excise AT

Personal penalty on the Director - from the evidences as recorded and analysed in the impugned order, the role of the Director has not been specifically discussed and......
February 25, 2017 Case Laws Central Excise AT

CENVAT credit - duty paying documents - the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to......
February 25, 2017 Case Laws Central Excise AT

Valuation - packing charges - the assessee has under obligation to refund the amount of packing, which is not in dispute in the present case - the packing charge of......
February 25, 2017 Case Laws Central Excise AT

Valuation - freight - there is no doubt that even though the freight was paid by M/s TISCO, since invoice does not show freight separately, the freight is deemed to be......
February 25, 2017 Case Laws Central Excise AT

Valuation - inclusion of notional interest - The respondent paid the duty on the sale price of M/s. MFIL, which includes all the expenditure and profits of respondent as....
February 25, 2017 Case Laws Central Excise AT

Manufacture of readymade garments - except the part of the embroidery process, which was carried through pedal operated machine, most of the processes such as......
February 25, 2017 Case Laws VAT and Sales Tax HC

Questions framed by the tribunal to by answered by the High Court - though it is a mixed question and could not have been entertained in appeal unless a foundation was......
February 24, 2017 Case Laws Service Tax AT

Penalty u/s 78 - Without the raising of the demand u/s 73(1) ibid and its determination by the adjudicating authority, the penalty u/s 78 of the Act is not sustainable. - AT
February 24, 2017 Case Laws Central Excise AT

CENVAT credit - use of Furnace Oil - On basis of merely information indicated in the books of accounts of the respondents, it can not be conclusively said that......
February 24, 2017 Case Laws Central Excise SC

Quantum of penalty - Tribunal erred in reducing the amount of penalty - Tribunal, failed to take into consideration the law laid down in the case of Dharamendra Textile Processors - SC
February 24, 2017 Case Laws Central Excise AT

Benefit of N/N. 67/95-CE dt. 16.03.1995 - captive consumption - Department's claim that once invoice is raised to the customer, they were supposed to pay duty even if......
February 24, 2017 Case Laws Customs AT

Valuation - import of cineprints - whether the amount of license fee remitted by the appellant to the supplier of cine prints needs to be included in the Assessable......
February 24, 2017 Case Laws Customs AT

Classification - import of Cameo Carving - classified under CTH 9601 9090 or not? - the Carved Shell Articles i.e. Worked Coral has been declared as Free imports, and......
February 24, 2017 Case Laws Customs AT

Mis-declaration of imported goods - Heavy Melting Scrap - presence of restricted goods in the import - the war material as was found was used and rusted and totally......
February 24, 2017 Case Laws Income Tax AT

Addition on account of the receipts on dissolution of trusts - receipt in the capacity of beneficiaries - the addition cannot be upheld on the applicability of section......
February 24, 2017 Case Laws Income Tax AT

Transfer pricing adjustment - TPO made an adjustment taking in to consideration the OP/OC for AE segment at 23% [26%(-)3%,an allowance for delay in receivables and after....
February 24, 2017 Case Laws Income Tax AT

Addition of unexplained cash credit u/s 68 - whether nature and genuineness of the transaction of investment of Compulsorily Convertible Preference Shares ("CCPS") in......
February 24, 2017 Case Laws Income Tax HC

Non-deduction of tax (TDS) u/s 194I - Natur of payment - The cinema was exclusively owned and managed by the cinema owner and the assessee was having no interference......
February 24, 2017 Case Laws Income Tax AT

Validity of assessment order u/s 143(3) r.w.s. 92C(4) and 144C - non passing draft assessment order - Assessing Officer had issued covering letter where it says that it.....
February 24, 2017 Case Laws Income Tax AT

Disallowance of consultancy charges incurred on designing and implementation of TDS and other systems - nature of expenditure - it is quite clear that it is revenue expenditure - AT
February 24, 2017 Case Laws Income Tax AT

CIT(A) has rightly directed the A.O. to work out capital gain on surrender of tenancy rights after taking into account the cost of acquisition of tenancy right as worked....
February 24, 2017 Case Laws Income Tax AT

Penalty order u/s 271(1)(c) - validity of notice issued u/s 274 - non-striking off of ‘inaccurate particular’ or marking on ‘concealment of income’ portion - mere not......
February 23, 2017 Case Laws Central Excise AT

Refund claim - per-deposited amount - the amount which is in excess of the adjudged amount if retained that such retention of said amount shall be without authority of......
February 23, 2017 Case Laws Central Excise AT

Waste and scrap - removal without payment of duty - when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - AT
February 23, 2017 Case Laws Central Excise AT

Job-work - Rule 4 (5) (a) of the CCR - principal manufacturer is permitted to send inputs to his job worker and get back the processed goods for subjecting such......
February 23, 2017 Case Laws Central Excise AT

Refund of unutilized cenvat credit - availing area based exemption - there is no bar on payment of refund by way of cheque/cash in case the assessee ceases to exist as a....
February 23, 2017 Case Laws Central Excise AT

Valuation - sale of chewing tobacco in pouches - valuation to be done as per Section 4A instead of Section 4 of the CEA - assessee are required to pay duty as per......
February 23, 2017 Case Laws Central Excise AT

Refund - revenue filed an appeal against the order sanctioning refund order - mere filing of the appeal before the Tribunal did not result in granting an automatic stay.....
February 23, 2017 Case Laws Central Excise AT

100% EOU - refund claim of unutilized cenvat credit of Input services - the refund being a substantive right may not be denied merely because a notification prescribing.....
February 23, 2017 Case Laws Service Tax AT

Cenvat credit - Input services - renting of immovable property - the entire input services have been received and utilized for their business activity at their head......
February 23, 2017 Case Laws Service Tax AT

Levy of penalty - There were some delay in deposit of the taxes and the same was deposited by the appellant along with interest from time to time - there is no case of......
February 23, 2017 Case Laws Customs AT

Valuation - enhancement of the value - US $ 85,000 paid for erection and commissioning which is post importation activity is not includible in the assessable value of......
February 23, 2017 Case Laws Customs HC

Import of Cigarettes - Smuggling - In a case where the Bills of Entry declared the goods to be Baby Diapers and the Proper Officer also cleared the goods for home......
February 23, 2017 Case Laws VAT and Sales Tax HC

Works contract - transfer of material purchased by the assessee at concessional rate to contractor - whether such arrangement, permitting utilization of construction......
February 22, 2017 Case Laws Income Tax AT

Business expenditure comprising of administrative expenses, marketing and selling expenses and finance expenses - even if AS-7 is applied, it nowhere suggests that......
February 22, 2017 Case Laws Income Tax AT

Since, the assessee is claiming DTAA exemptions on the said interest income, the onus is on the assessee to demonstrate that the assessee is not a conduit company for......
February 22, 2017 Case Laws Income Tax AT

Scope of rectification proceedings - whether the exemption granted to the assessee u/s 54 of the Act could be withdrawn in part in the proceedings u/s 154? - proceedings....
February 22, 2017 Case Laws Central Excise AT

SSI exemption - use of brand name by others - Mere user of the name or logo used by others which has not acquired the status of brand name or trade name within the......
February 22, 2017 Case Laws Central Excise AT

Remission of duty - burning of tank containing molasses due to internal combustion - What is expected is reasonable care and caution to avoid the accident and not the......
February 22, 2017 Case Laws Central Excise AT

Valuation - discount given to buyers - The first condition to avail the quantity discount that it is known prior to the clearance is fulfilled, the second condition that....
February 22, 2017 Case Laws Central Excise AT

CENVAT credit - generic medicines - the names of the medicines were created names as brand name of the buyer. Therefore, it clearly falls under the category of patent or....
February 22, 2017 Case Laws Customs AT

Anti Dumping Duty - When the object of both the paragraphs of the policy is looked into, that brings out difference between the two. Paragraph 4.1.1 deals with normal......
February 22, 2017 Case Laws Customs HC

Imposition of penalty u/s 112 (a) of the Customs Act, 1962 - mis-declaration of the description of the goods - Whether deletion of penalty imposed u/s 114A justified? - Held No - HC
February 22, 2017 Case Laws VAT and Sales Tax HC

Rejection of books of accounts - undervaluation of sales turnover - permissible transportation loss - there was nothing on record for the revenue to hold that the......
February 22, 2017 Case Laws Indian Laws HC

Prosecution of the 'Karta' of HUF when cheque issued by the HUF got dishonored - whether an H.U.F. will constitute an “association of individuals” according to the term.....
February 21, 2017 Case Laws Income Tax AT

TDS u/s 192 - Amount paid to Ex-empoyees - Profits in lieu of salary - the assessee was under bona fide belief that payment made to the ex-employees was in nature of......
February 21, 2017 Case Laws Income Tax AT

TPA - lower authorities having rejected the TNMM method did not verify the appropriateness of the comparables selected by the assessee in its TP study. Functional......
February 21, 2017 Case Laws Service Tax HC

Validity of Garnishee order - the respondents could not have, willy-nilly, passed the garnishee orders without first passing an assessment order - garnishee order set aside - HC

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