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Highlights / Annotations / Catch Notes For February

Home Highlights February

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1 ....76 77 78 798081 82 83 84........ 120

February 11, 2017 Case Laws Income Tax

Interest for defaults in furnishing return of income - credit of only self-assessment tax paid before the due date of filing of return has to be allowed while computing.....
February 11, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - claim of entire interest as deduction u/s 24 under the head income from house property - assessee had filed the revised return of income by......
February 11, 2017 Case Laws Income Tax

Deduction towards license fee, external development charges and conversion charges - the appellant was under no obligation to make any payments to the original allottee.....
February 11, 2017 Case Laws Income Tax

The Gotanagar truck terminus is a plant and not building, for the purpose of claiming depreciation under section 32 read with section 43 of the Income-tax Act.......
February 11, 2017 Case Laws Service Tax

Construction of petrol pumps - the classification adopted in the impugned order Erection Commissioning and Installation Service is not tenable and palpably wrong - the......
February 11, 2017 Case Laws Service Tax

Rent-a-cab - the educational body is using the said vehicles for bringing the students to schools and back to their houses and they are also rented - they are covered by....
February 11, 2017 Case Laws Central Excise

CENVAT credit - denial on the ground that the Bill of entry was not in the name of the appellant - entire consignment had been transferred by the principal manufacture......
February 11, 2017 Case Laws Central Excise

Though the assessee paid the excise duty at ₹ 80/- (after debiting ₹ 20/- paid on input, namely, Cut Tobaco) they recovered excise duty at ₹ 100/- from....
February 11, 2017 Case Laws Central Excise

When Section 11D of the Act is made applicable retrospectively with effect from 20/09/1991, show cause notice has been issued in the month of December, 2000, and......
February 11, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - It is not only the invoice which bear the description of sunflex brand goods but also the customers accepted that they were....
February 11, 2017 Case Laws Central Excise

Cenvat Credit - a mere minor loss in transit or a difference in the weight due to differences in weighing scale or in dip reading, would not lead to the conclusion that.....
February 11, 2017 Case Laws Customs

Detention of goods - foreign bike - smuggling - detention on the ground that the appellant could not produce any documents evidencing the legal import of the bike -......
February 11, 2017 Case Laws Customs

Inland Air Travel Tax - refund claim - refund sought contending that it was not liable to pay the said amount towards the IATT dues - The monies deposited by a third......
February 11, 2017 Case Laws VAT and Sales Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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......

1 ....76 77 78 798081 82 83 84........ 120

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