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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 3751 to 3800 of 5999 Records

1 ....72 73 74 757677 78 79 80........ 120

February 25, 2017 Case Laws Income Tax

Additional depreciation on diagnostic/service equipments claimed as a deduction u/s. 32(1)(iia) - assessee is eligible for additional depreciation on vaporizers u/s. 32(1)(iia) - AT
February 25, 2017 Case Laws Income Tax

TDS u/s 195 - charter payments (hire charges) to Foreign Shipping Companies - the amount paid by the assessee to the FSC on time charter agreement would not amount to......
February 25, 2017 Case Laws Income Tax

Deduction u/s 80IB - The assessee-firm was not manufacturing proto-type of jewellery. It has produced variety of items containing numerous designs, shape, size and......
February 25, 2017 Case Laws Income Tax

Unaccounted cash for the purchase of property - in the absence of any other corroborative evidence to establish a direct nexus, it cannot be said that the notings in the....
February 25, 2017 Case Laws Income Tax

Penalty u/s. 271(1)(c) - unexplained cash deposited in bank - revised return of income filled - penalty levied u/s 271(1)(c) cannot be sustained as the assessee had came....
February 25, 2017 Case Laws Income Tax

Depreciation on computer systems on the WDV @60% - display system - AO has reduced the depreciation rate claimed at 60% to 15% - Since assessee was already getting......
February 25, 2017 Case Laws Income Tax

TPA - ALP - Corporate Guarantee given by the assessee being a domestic transaction is outside the purview of TP provisions is claimed to be covered in favour of the......
February 25, 2017 Case Laws Income Tax

Disallowance of special discount - same is not claimed by filing revised return and claimed by way of a letter during the course of assessment proceedings - the action......
February 25, 2017 Case Laws Service Tax

Adjustment of excess service tax paid in advance - the intention of paying advance should be made clear immediately after the payment - it can be seen that the said......
February 25, 2017 Case Laws Service Tax

Refund claim - whether the refund of rebate of the tax paid on input services is to be allowed to respondent or otherwise? - In the absence of any time limit in the......
February 25, 2017 Case Laws Service Tax

100% EOU - Refund claim - rejection on the ground that the appellants are only registered under the taxable category of Information Technology Service and are not......
February 25, 2017 Case Laws Service Tax

VCES Scheme - petitioner submitted a declaration form in which he had wrongly declared that no inquiry or investigation or audit is pending against him which is a basic.....
February 25, 2017 Case Laws Central Excise

SSI Exemption - use of brand name of others - Kanachur is the name of the village and cannot be appropriated as a brand name - also, the proprietor of the appellant was.....
February 25, 2017 Case Laws Central Excise

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Business expenditure comprising of administrative expenses, marketing and selling expenses and finance expenses - even if AS-7 is applied, it nowhere suggests that......

1 ....72 73 74 757677 78 79 80........ 120

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