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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 4001 to 4050 of 5999 Records

1 ....77 78 79 808182 83 84 85........ 120

February 8, 2017 Case Laws Income Tax

Allowance of deduction the expenses - when executives are employed and the infrastructure is ready to commence business, it can be said that the business has been set up....
February 8, 2017 Case Laws Income Tax

Reopening of assessment - while issuing notice, the subsequent Assessing Officer did consider the material which was already on the record, which was considered by the......
February 8, 2017 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - this is not a fit case for levy of 300% penalty. Therefore, we direct the assessing officer to levy minimum penalty i.e. 100% of the......
February 8, 2017 Case Laws Income Tax

Entrance fee received from members - since the amount was in the nature of deposits, i.e., capital receipts, in the hands of the assessee, the forfeiture of the same......
February 8, 2017 Case Laws Income Tax

Undisclosed current asset - the impugned addition was part of gross receipt and as shown income in the profit and loss account, thus, it can not become an addition again....
February 8, 2017 Case Laws Income Tax

TDS - non availability of PAN - @ 20% OR 10% - Since the mistake of quoting wrong PAN has been rectified in the revised TDS return filed by the assessee which has been......
February 8, 2017 Case Laws Income Tax

Estimation of cost of construction - Adopting State PWD rate for construction may be preferable rather than Central PWD rate - AT
February 8, 2017 Case Laws Income Tax

Exemption claimed u/s 10(10)(i)- arrear of gratuity received from the State Government after retirement - assessee to be entitled to exemption u/s 10(10)(i) in respect......
February 8, 2017 Case Laws Service Tax

Rejection of VCES declaration - clerical error - the appellant had failed to consider the amount of APMC contract in VCES declaration, no benefit in respect of said duty....
February 8, 2017 Case Laws Service Tax

CENVAT credit - all these insurance policies which have been taken by appellant are connected with the activity of the appellant i.e. manufacturing of Hot Iron and......
February 8, 2017 Case Laws Central Excise

Valuation - The tools were used for manufacture of components under job work in terms of Rule 4(5)(a). In such case no excise duty is payable. Therefore, no question of.....
February 8, 2017 Case Laws Central Excise

Refund of unutilized cenvat credit - deemed export ie. Supplies made to 100% EOU is at par with the physical export and all the benefit otherwise available to the export....
February 8, 2017 Case Laws Central Excise

Valuation - physician samples manufactured and supplied either on loan license basis or on job-work basis - irrespective it is physician samples, the valuation shall be.....
February 8, 2017 Case Laws Central Excise

Valuation - royalty - even though there is a clause of royalty payment but since payment transaction was not made, there is no question of inclusion of any amount in the....
February 8, 2017 Case Laws Central Excise

Valuation - the notional interest of the advance which is not only against the appellants manufactured goods but also towards other bought out items and service of the......
February 8, 2017 Case Laws Central Excise

The appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules - Levy of......
February 8, 2017 Case Laws Central Excise

Refund claim - cenvat credit - Rule 5 read with N/N. 11/2002-CE(NT) dated 1-3-2002 - Commissioner (Appeals) had no jurisdiction to question the appellant that why credit....
February 8, 2017 Case Laws Central Excise

Cenvat credit Rules 2002 permitting carry forward of the unutilised Cenvat credit remained in the hands of the amalgamating company to be utilized by the amalgamated......
February 8, 2017 Case Laws Customs

EPCG Scheme - breach of condition of EPCG - import of Rolls Royce Ghost model car - If the vehicle has been imported, there is nothing that could be enforced as far as......
February 8, 2017 Case Laws Customs

Import of cosmetics - Loomy Tunes Room Air Fresheners - The Commissioner of Customs has no power to waive the conditions subject to which such cosmetic products can be......
February 8, 2017 Case Laws Customs

Import of rigs for repair and reexport - non filing of Import General Manifest of the towing rigs - Provisions of the Act are required to be met and complied with even......
February 8, 2017 Case Laws Customs

Denial of exemption on the ground that the re-imported goods is not the same goods which were exported by the appellant - However, the goods contain two stickers and one....
February 8, 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 8, 2017 Case Laws VAT and Sales Tax

Exemption from sales tax - Entitlement certificate - backward area - Vires of notification - the fundamental and underlying difference between the two schemes and the......
February 8, 2017 Case Laws Customs

The Tribunal has become functus officio and has no jurisdiction to entertain the application for restoration of appeal in view of the clear violation of the Hon’ble High....
February 8, 2017 Case Laws Income Tax

The fact that the payment took the character of liquidated damages, does not obliterate the fact that the liability to pay was on account of dividend. Failure on the......
February 7, 2017 Case Laws Income Tax

TDS u/s 194J or 194C - When the basket of services is filled with different and distinguishable services, we are of the opinion that the assessee was correct in adopting....
February 7, 2017 Case Laws Income Tax

TDS u/s 194H - on the basis of the mistaken presumption of existence of relationship of principal and agent, that the discount offered by the assessee to its customers......
February 7, 2017 Case Laws Service Tax

CENVAT credit - denial on the ground that the appellant should not have taken service tax credit at Nagpur for the services received in Pune. - In the absence of any......
February 7, 2017 Case Laws Service Tax

Renting of machinery - Computer Colour Display Machines along with software for matching of shades - the amount received by appellant in the case in hand would not be......
February 7, 2017 Case Laws Central Excise

Returned goods - re-conditioning of the duty paid motor vehicle - Rule 16(2) - whether the the process on the re-made goods, amounts to manufacture or not? - Held No -......
February 7, 2017 Case Laws Central Excise

Valuation - inclusion of overhead charges - Since there is no supporting documents either by the department or by the appellant for their respective claim of 300% and......
February 7, 2017 Case Laws Central Excise

Manufacture - whether the activity of conversion of edible oil from tanker to retail pack and labeling amounts to manufacture and repacked refined edible oil is liable......
February 7, 2017 Case Laws Central Excise

Manufacture - assembling of the parts of computers systems - whether the activity of while installing all the items, the appellant used to connect each other by using......
February 7, 2017 Case Laws Central Excise

Inter-mediate product - captive consumption - the sugar syrup in the present case has indeed shelf life therefore, it is marketable - sugar syrup is dutiable - AT
February 7, 2017 Case Laws Central Excise

Cenvat credit - Plastic Wire Scrap - process of separation of copper is not amounting to manufacture - It is not in dispute that out of the said waste and scrap,......
February 7, 2017 Case Laws Customs

Revision of bill of lading - Penalty - the person who filed the manifest is not proceeded against in its individual capacity but as the agent of the shipping line; the......
February 7, 2017 Case Laws Customs

The action of the Asst. Commissioner in terming the application as premature is really an act of refusal to exercise a statutory duty to decide upon the refund......
February 7, 2017 Case Laws VAT and Sales Tax

Validity of assessment order - notice returned on account of non-availability of address of petitioner - all avenues of effecting service on petitioner were not......
February 6, 2017 Case Laws Income Tax

Claim of deduction u/s 80-IC - when the assessee installs/erects the self-manufactured stone crushing plants and service them at the customer's site, the amount received....
February 6, 2017 Case Laws Income Tax

Merely because the assessee was a common shareholder in BVCPL and BOPL, the loan given by the BVCPL to BOPL could not have been treated as deemed dividend u/s 2(22)(e) - HC
February 6, 2017 Case Laws Income Tax

Deduction u/s.80IB(4) in respect of Scrap Sales - whether Scrap Sales be treated as income derived from business activity of the industrial undertaking - . No claim of......
February 6, 2017 Case Laws Service Tax

The sub-broker who received commission from the main broker while main broker has paid the service tax on commission received by him cannot be once again subjected to service tax - AT
February 6, 2017 Case Laws Service Tax

Appellant has already paid entire tax liability along with interest hence the provisions of Section 73(3) of the Finance Act, 1994 gets attracted in this case - SCN was.....
February 6, 2017 Case Laws Central Excise

Suo motu taking re-credit of the CENVAT credit reversed earlier - there is only an account entry reversal and factually there is no outflow of funds from the assessee to....
February 6, 2017 Case Laws Central Excise

CENVAT credit - Rule 3(5) of CCR, 2004 - removal of base oil - The input were manufactured prior to imposition of education cess in the Budget of 2004, for this reason......
February 6, 2017 Case Laws Central Excise

Reversal of CENVAT credit - since the appellant had been reversing the credit at the time of clearance of the goods on pro rata basis no further demand under Rule 6 can be made - AT
February 6, 2017 Case Laws Central Excise

100% EOU - the allegation / contention of the Department that the raw materials bought by the Appellant from 14 suppliers was diverted and never brought to the......
February 6, 2017 Case Laws Central Excise

Credit of NCCD on POY - the utilization of credit of NCCD for the purpose of payment of NCCD on POY cannot be challenged - AT
February 6, 2017 Case Laws Customs

Valuation - misdecaration of value - absence of contemporaneous imports - the value which is declared by the appellant needs to be accepted as there is no valid reason......

1 ....77 78 79 808182 83 84 85........ 120

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