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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 3801 to 3850 of 5999 Records

1 ....73 74 75 767778 79 80 81........ 120

February 22, 2017 Case Laws Income Tax

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

Scope of rectification proceedings - whether the exemption granted to the assessee u/s 54 of the Act could be withdrawn in part in the proceedings u/s 154?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

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

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

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

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

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

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

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

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

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

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

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
February 21, 2017 Case Laws Service Tax

Refund claim - export of services - Rule 5 of the CCR, 2004 - appellant failed to produce FIRC certificate issued from the Bank that remittance is convertible Foreign......
February 21, 2017 Case Laws Central Excise

Claiming benefit of exemption - While the said snap off cutter can also be use for sharpening the pencil, it has multiple uses - The N/N. 4/97-C.E. exempt the pencil......
February 21, 2017 Case Laws Central Excise

When the goods have been cleared by the assessee-Appellants to be supplied free of cost with other products manufactured by their sister concern, then the valuation of......
February 21, 2017 Case Laws Central Excise

Valuation - inclusion of ‘erection, commissioning and installation charges’ in the assessable value of ‘duct and duct support structures’ - The expenditure on such......
February 21, 2017 Case Laws Central Excise

Reversal of credit / payment of duty - removal of inputs as such - Merely because deeming fictions is given in rule for the purpose of procedure it does not empower to......
February 21, 2017 Case Laws Central Excise

CENVAT credit - if in the invoices end user’s name is appearing as consignee irrespective of fact that sale purchase transaction is not between the supplier of inputs......
February 21, 2017 Case Laws Customs

Duty Drawback - No doubt, the Department is at liberty to inquire in full details about the export or import in connection with the transaction which is the basis for......
February 21, 2017 Case Laws VAT and Sales Tax

The Railway Container Contractor is required in law to get itself registered and maintain records, as is clearly specified u/r 38 (7) of the Rules, and in case such......
February 21, 2017 Case Laws Indian Laws

Right to Information (RTI) form Bar Council - State Bar Council would be discussing confidential personal matters of advocates. - Putting all the minutes in public......
February 20, 2017 Case Laws Income Tax

Penalty u/s 271D and 271E - whether Section 245H of the Act excludes Sections 271D and 271E of the Act from the benefit of immunity by the Commission - Power of......
February 20, 2017 Case Laws Income Tax

Deduction u/s 80IA(4) - Commission for collection of electric duty is an independent income and it also cannot be accepted as reimbursement of manufacturing or selling......
February 20, 2017 Case Laws Income Tax

Levy of fee u/s 234E for late filing of quarterly e-TDS returns u/s 200(3) - admittedly all the TDS returns has been filed and processed by the TDS, CPC before 1.6.2015.....
February 20, 2017 Case Laws Income Tax

Donation to political parties - payments of donation have been made in Financial Year 2009-10 evidenced by the receipts issued by the political party whereas claim has......
February 20, 2017 Case Laws Income Tax

DTAA - once it is held that chartering includes slot charter, space charter and it falls within the ambit of “operation of ships”, then the benefit of Article 8 cannot......
February 20, 2017 Case Laws Service Tax

Levy of penalty - if an amount of service tax liability on CENVAT credit is reversed on being pointed out by the departmental officers, provisions of Section 73(3) of......
February 20, 2017 Case Laws Service Tax

Business Auxiliary Services - suppression of the value of services - It is settled law that if new category of services is introduced the same is taxable from that date.....
February 20, 2017 Case Laws Service Tax

CENVAT credit - input services - Golf Club Membership Fee - Cargo Handling Charges for Japanese expatriation/repatriation - Pandal/Shamiana Charges - these services are.....
February 20, 2017 Case Laws Central Excise

SSI Exemption - use of brand name of others - The activities of assembling of various components of computers into a working computer system will not amount to......
February 20, 2017 Case Laws Central Excise

Cenvat credit - Capital goods and input at service station - ISD - it is clear that to avail input service credit, the registration of head office/registered office is......
February 20, 2017 Case Laws Central Excise

Benefit of N/N. 6/2006-CE dated 1-3-2006 - purchase of car Skoda Laura fitted with Automatic Transmission - appellant being handicapped person pursuing his refund for......
February 20, 2017 Case Laws Central Excise

CENVAT credit - consumption variation - in the absence of evidence that the input was not received in the factory or the same after receipt cleared from the factory the.....
February 20, 2017 Case Laws Central Excise

Cenvat credit - Capital goods - appellants have not claimed the depreciation in the respective financial years, therefore, the entire allegation in the show-cause notice....
February 20, 2017 Case Laws Central Excise

Valuation - clearance to sister unit - goods were not fully finished - the valuation could not have been done under Rule 9 of Central Excise Valuation Rules 2000 - AT
February 20, 2017 Case Laws Customs

Classification of machinery for using thermal/mechanical pre-treatment of mixed feed for poultry industry - classified under CTH 84.38 or CTH 84.36? - specific......
February 20, 2017 Case Laws Customs

Revocation of CHA licence - revocation on the ground that appellant is a defaulter of service tax liability - No proceeding under that regulation lies for default to pay....
February 20, 2017 Case Laws VAT and Sales Tax

Works contract - cleaning activity - The property in the consumable chemicals used in the process of cleaning does not transfer to the Contractee/Railways and......
February 20, 2017 Case Laws Indian Laws

Dishonour of cheques - if the cheque is issued by an individual not acting on behalf of the company, the vicarious liability on the company cannot be fastened in the......
February 19, 2017 Case Laws Income Tax

When there is no misunderstanding between the parties on the terms and conditions of the agreement, in our view, the tax authorities may not be justified in interpreting....
February 19, 2017 Case Laws Income Tax

TDS u/s 194H - the consideration received by the bank on account of guarantee commission cannot be reckoned as commission as contemplated u/s 194H and accordingly, there....
February 19, 2017 Case Laws Income Tax

Sale of patent/ know-how known as “Profofal” - disputed amount is taxable as capital receipt/ gains u/s. 55 (2) - The assessee was not in the business of purchase and......
February 19, 2017 Case Laws Income Tax

MAT - As per the provisions of section 115JB of the Act the amount of book profit will not be increased by the amount of bad debts actually written off in the books of accounts - AT
February 19, 2017 Case Laws Income Tax

The submission that, non-payment of advance tax was on account of circumstances beyond the control of the assessee and for a reasonable cause, would not warrant deletion....
February 19, 2017 Case Laws Income Tax

Denial of exemption under sections 11/12 - propagation of yoga - commercial activities by receiving certain contributions under the scheme for construction of cottages......
February 18, 2017 Case Laws Service Tax

CENVAT credit - duty paying document - endorsed bill of entry - import of goods by the customers for use in rendering of ‘technical testing and analysis service' -......
February 18, 2017 Case Laws Service Tax

CENVAT credit - input service distributor (ISD) - The objection of the department that the credit from one unit was utilized for the purpose of duty liability of other......
February 18, 2017 Case Laws Service Tax

Joint Development Agreement - The OMDA does not constitute a “Franchise” in terms of Section 65(47) of the Finance Act and the transaction between the Petitioners and......
February 18, 2017 Case Laws Service Tax

Refund claim - input services (GTA) received were exempted retrospectively - the order denying refund only on the non compliance of procedural condition cannot be sustained - AT

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