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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 4051 to 4100 of 5999 Records

1 ....78 79 80 818283 84 85 86........ 120

February 6, 2017 Case Laws Customs

Classification of imported goods - Thiourea - the appellants are also traders and the imported goods have been used for non-insecticidal purpose - appellants do not......
February 6, 2017 Case Laws Customs

Jurisdiction - the Commissioner of Appeals and the Joint Secretary of the GOI, who exercised the power of the revisional authority, hold the same rank - GOI to pass fresh order - HC
February 6, 2017 Case Laws VAT and Sales Tax

The jurisdiction to conduct VAT audit, which was authorised by the Joint Commissioner was not accepted by the petitioner and therefore, the assessment orders passed were....
February 6, 2017 Case Laws Indian Laws

Prosecution against the partners - Offence punishable u/s 138 of the Negotiable Instruments Act - it is very difficult for the Court to take a view that a partnership......
February 4, 2017 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - one of the partners of the assessee firm was holding major share holding - Since the assessee firm was not shareholder in the lender......
February 4, 2017 Case Laws Income Tax

Rectification of mistake - AO should not take undue advantage of ignorance of the assessee and should follow a fair approach by allowing legitimate claims of the......
February 4, 2017 Case Laws Income Tax

Bogus purchases - addition made u/s 69C - assessee is making local purchases without any transportation bills, delivery challans etc., the possibility of the Assessee......
February 4, 2017 Case Laws Income Tax

It is only performed the work as a contractor and the assessee’s job is not included designing the project and selling of the project and the assessee would not get any.....
February 4, 2017 Case Laws Income Tax

Reopening of assessment - Revenue has not been able to bring on record that how by following FIFO method of valuation of inventory based on cost, the profits of the......
February 4, 2017 Case Laws Income Tax

Seizure of Cash in transit - remedy under the “Pradhan Mantri Garib Kalyan Yojana, 2016 (PMGKY)” - adjustment from cash account seized by the department, tax, charge and....
February 4, 2017 Case Laws Income Tax

Taxability of technical services to other airlines - DTAA with Germany - the expanded meaning of operation of aircraft included those activities in Article 8(3) through.....
February 4, 2017 Case Laws Service Tax

Validity of SCN - an error in the invocation of provisions - Section 11A of Central Excise Act, 1944 has been invocated in the said show cause notice and said Section......
February 4, 2017 Case Laws Service Tax

CENVAT credit - service tax paid by utilising the cenvat credit availed from a common pool - the utilisation of cenvat credit from common pool for payment of excise duty....
February 4, 2017 Case Laws Service Tax

The service tax liability for the amount as commission/consideration by appellant by operating multiple/chain marketing system is clearly taxable under Business Auxiliary Service - AT
February 4, 2017 Case Laws Service Tax

Closure of proceedings u/s 73(3) of the FA, 1994 - Service tax with interest was paid before SCN - Revenue authorities have misdirected themselves by wrongly issuing......
February 4, 2017 Case Laws Central Excise

Valuation - goods cleared for export, and not exported - The appellant is required to discharge the duty on the price declared in the AR4 - AT
February 4, 2017 Case Laws Central Excise

Classification - chapter heading 8468 is meant for welding machine - welding transformer even though used for welding purpose it merit classification under Chapter 8504 - AT
February 4, 2017 Case Laws Central Excise

CENVAT credit - non-existent supplier - forged invoices - the ledger account as well as the statutory records establish the receipt of the goods - In such a situation,......
February 4, 2017 Case Laws Customs

Concessional rate of duty - Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods - It may be reasonable that if the goods on importation are......
February 4, 2017 Case Laws Customs

Valuation - The sheer quantity advantage that appellant has on import of such chemicals could have also influenced the price as the quantity of 480 Kgs. imported by......
February 4, 2017 Case Laws Customs

Classification of Nigerian origin teak rough square logs - classified under heading 4403.4910 or under heading 4407 as "sawn teak wood"? - the classification of the......
February 4, 2017 Case Laws Customs

Classification of imported goods - Omnical Calcium Nitrate Solution Grade Fertilizer for Agriculture use - the goods does not belong to "Strontium Nitrate (28342910) or.....
February 4, 2017 Case Laws Customs

Undervaluation of the goods imported - Rule 5 & Rule 6 of the Valuation Rules needs to be applied which contemplates for the application of contemporaneous value; which.....
February 4, 2017 Case Laws Customs

Confiscation of currency u/s 121 of the CA, 1962 - There is no bar on the imposition of separate penalty on the company and the director - the director has played......
February 3, 2017 Case Laws Income Tax

Once it is found that no expenditure was incurred in earning this income, there would be no further expenditure in relation thereto that falls within the ambit of section 14A - HC
February 3, 2017 Case Laws Income Tax

Condonation of delay in filing the Return of Income - When once an authority has been conferred discretion to condone the delay, application seeking condonation of delay....
February 3, 2017 Case Laws Income Tax

Export commission paid outside India on service rendered outside India was not liable to deduction of tax at source, consequently no disallowance is warranted. - AT
February 3, 2017 Case Laws Income Tax

Even the provision of Section 50C r.w.s. 69 and 69B, i.e. the special provision for full value of consideration in certain cases creates a legal friction for taxing......
February 3, 2017 Case Laws Income Tax

The claim of the assessee to allow expenses from the income earned by way of commission on providing accommodation entries of transportation is rejected. - AT
February 3, 2017 Case Laws Income Tax

Interest receipts earned by the assessee out of FDs kept with Banks by way of margin money made for the purposes of the assessee’s business of import/ export trading in.....
February 3, 2017 Case Laws Income Tax

AO cannot make the addition u/s 69C by merely relying on information obtained from the Sales Tax Department, the statements/ affidavits of third parties, without the......
February 3, 2017 Case Laws Income Tax

CIT(A) was justified in estimating the income from the on-money receipts @ 17% for this year also by following the order passed by the Settlement Commission. - AT
February 3, 2017 Case Laws Service Tax

Levy of tax - advisory services - taxable under the head 'management consultancy service' - neither the original authority nor the first appellate authority have......
February 3, 2017 Case Laws Service Tax

Definition of AOP - immovable property given on rent by 8 joint co-owners (respondents) - whether these 8 co-owners can be said to be AOP, and whether each co-owner has.....
February 3, 2017 Case Laws Service Tax

Interest on delayed payment of tax - There is no whisper in the SCN concerning any ingredient present for invocation of extended period - demand for interest is......
February 3, 2017 Case Laws Service Tax

Classification of service - loading agreement for loading of coal from coal face into tipper trucks - service is not classifiable under mining service - AT
February 3, 2017 Case Laws Central Excise

Re-credit of duty from cenvat account - the duty was paid twice on the same clearances however the duty passed on is only one time duty paid on the clearances, therefore....
February 3, 2017 Case Laws Central Excise

Remission of duty u/r 21 of CER - damage of godos due to flood and rains - destruction and disposal of goods without verification/inspection cannot be condoned - AT
February 3, 2017 Case Laws Central Excise

Classification of parts of manufactured motor - stators and rotors - on the date on which the earlier circular was in force, the SCN could not have been issued nor the......
February 3, 2017 Case Laws Central Excise

100% EOU - Refund claim - Rule 5 of CCR, 2004 - rejection of refund claims merely on the ground of nexus with the manufacture of the product is not legally tenable - AT
February 3, 2017 Case Laws VAT and Sales Tax

Extended period for exercise of revisional jurisdiction will be applicable only in cases where period prescribed prior to the amendment had not expired and not where the....
February 2, 2017 Notes Bill

SEZ units - method of computation of an amount of deduction u/s 10AA - Budget 2017-18 w.e.f. AY 2018-19
February 2, 2017 Case Laws Income Tax

To hold the transactions as mere accommodation entries and not real purchases is quite different from saying that the sources of expenditure for the purchases from the 7....
February 2, 2017 Case Laws Income Tax

Disallowance made by AO u/s.40A(3)- The assessee has declared more than 10% of net profit of its gross turn over, therefore, there is no justification for coming to the.....
February 2, 2017 Case Laws Income Tax

Validity of assessment u/s 144 without issuing notice - best judgment assessment - the assessment was patently illegal - HC
February 2, 2017 Case Laws Income Tax

Assessee had incurred the said expenditure only to preserve and maintain the existing asset and that the expenditure was not of a nature which brought into being a new......
February 2, 2017 Case Laws Income Tax

Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s......
February 2, 2017 Case Laws Income Tax

Refund of TDS - Rate of Withholding tax (TDS) - assessee deducting tax at 20% instead of 15% u/s 195 - - assessee’s claim for refund of tax deducted at source @ 5% on......
February 2, 2017 Case Laws Service Tax

Bundle of services - Unless the show cause notice exhibits the activity carried out, and the service which has essential character to embrace the cluster of service to......
February 2, 2017 Case Laws Service Tax

Services provided to M/s GWSSB, in lying down pipelines for supply of drinking water is not leviable to service tax under the said category of Commercial or Industrial......

1 ....78 79 80 818283 84 85 86........ 120

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