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Highlights / Annotations / Catch Notes For March of 2017

Home Highlights March March 2017 Year 2017

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Showing 101 to 150 of 608 Records

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March 27, 2017 Case Laws Income Tax

Charitable activity u/s 2(15) - Exemption u/s 11 - asylum to old, maimed, sick and disabled cows - an incidental activity of selling milk which may result in receipt of.....
March 27, 2017 Case Laws Income Tax

Section 145 (1) permits two process of accounting and it is not the case of appellant that double entry system of account is not a recognized mercantile system of......
March 27, 2017 Case Laws Income Tax

Admission of additional evidence - no doubt the assessee did not cooperate with the Assessing Officer in completion of the assessment proceedings and that the books of......
March 27, 2017 Case Laws Income Tax

Reassessment u/s 147/148 - the mandatory procedure of disposal of the objection by AO before proceeding with the assessment has not been followed and exercise of power......
March 27, 2017 Case Laws Income Tax

Addition u/s 14A - If even after the decrease the assessee has interest free funds sufficient to make the investment in assets yielding the exempt income, the......
March 27, 2017 Case Laws Income Tax

Unexplained cash deposit - In many cases, small amounts were withdrawn two or three times on a single day by different persons. Further, the deposits in Bank were made......
March 27, 2017 Case Laws Income Tax

Disallowance of deduction - AO should have made disallowance only while framing regular assessment or reassessment, which was made prior to resorting to this......
March 25, 2017 Case Laws Income Tax

Admission of Additional evidence by the ITAT - Tribunal had in fact considered contents of the documents on merits - Tribunal did not commit any error in the facts and......
March 25, 2017 Case Laws Income Tax

Rejection of Grant of exemption u/s 10(23C)(via) - Merely because it charges fees for educational courses (as in the case of any school or college) or that it entered......
March 25, 2017 Case Laws Income Tax

Rectification of mistake - interpretation and consequence of expression "from the date of orders sought to be amended," u/s 154 (7) - in the garb of remand order in......
March 25, 2017 Case Laws Income Tax

Revision u/s 263 - provisions of Section 68 as amended given retrospective operation - Asking for source of source can be relevant inquiry - Demands confirmed - HC
March 25, 2017 Case Laws Income Tax

Penalty proceedings u/s 271(1)(c) - protective assessment - there can be a protective order qua assessment, there cannot be a protective order in respect of penalty - HC
March 25, 2017 Case Laws Income Tax

Adjustment of refund with the dues / tax arrears - a proposal for adjustment, by way of a show cause notice, will have to be served on the person, to whom, refund is due....
March 25, 2017 Case Laws Income Tax

Demand of TDS amount earlier deducted but returned later to the employees - Insurance company directed to pay/deposit amount deducted towards TDS - The poor workman, who....
March 25, 2017 Case Laws Income Tax

AO directed not to reduce interest payable to the partners on their capital contribution and remuneration from the eligible profits for grant of deduction u/s 80IB......
March 25, 2017 Case Laws Income Tax

Revision u/s 263 - nature of expenditure - revenue or capital - the issue of diversion of high tension lines of open cast mines of WCL is wholly and exclusively......
March 25, 2017 Case Laws Income Tax

Reopening of assessment after 4 years - approval not taken u/s. 151(1) - non appropriate sanctions - the notice u/s. 148 is bad in law and is quashed - AT
March 25, 2017 Case Laws Income Tax

Addition made u/s. 43B - Customs duty liability - the entire amount of customs duty liability has been adjusted against export obligation before the due date for filing.....
March 25, 2017 Case Laws Income Tax

Disallowing 100% of repairs & maintenance expenditure of buildings and plant & machinery - AO directed to treat 65% of the impugned claims as capital expenditure......
March 25, 2017 Case Laws Service Tax

Taxability - Renting of immovable property service - vacant land - the levy of tax on the rental income derived by the appellant from the lessee is beyond the scope of taxability - AT
March 25, 2017 Case Laws Service Tax

Nature of Activity - provision of services or mere profit sharing arrangement - The amount received by the appellants, though called as “profit sharing” is only a......
March 25, 2017 Case Laws Service Tax

Rejection of refund claim - the case of appellant is that the dispute pertains to the rejection of refund claim and not to a decision on taxability - SCN u/s 73 was not.....
March 25, 2017 Case Laws Service Tax

Refund - programme producers service - refund claim allowed on the ground that the service was taxable as “commercial use or exploitation of an event service” which was.....
March 25, 2017 Case Laws Central Excise

Cenvata Credit - Once the credit of inputs used in exempted goods stands reversed, the demand for reversal of 8%/10% amount of value of exempted goods in terms of Rule......
March 25, 2017 Case Laws Central Excise

Imposition of penalty u/r 25 - CENVAT credit - Even though the goods are not confiscated there is clear contravention of the provisions of the Rules/Notifications as......
March 25, 2017 Case Laws Central Excise

Imposition of penalty - reversal of credit for obtaining the Terminal Excise Duty (TED) benefit from the DGFT - Since the appellant has reversed the cenvat credit before....
March 25, 2017 Case Laws Central Excise

CENVAT credit - Concast blooms - structural cobbles - rail cuttings - The inferences based on possible loss on sale, lesser usage of electricity or gas etc. are not......
March 25, 2017 Case Laws Central Excise

SSI Exemption - clubbing of turnover of dummy units - non-issue of notice/non-participation of the other units whose turnover was added to turnover of main appellant,......
March 25, 2017 Case Laws Central Excise

SSI exemption - exemption for own products, manufactured by SSI units, cannot be denied on the ground that the said unit undertaken manufacture and clearance of branded.....
March 25, 2017 Case Laws Central Excise

Manufacturers of excisable goods – stainless steel patta/pattis - The closure of units admittedly, beyond the control of the assessee/appellant, is not to be treated as.....
March 25, 2017 Case Laws Central Excise

SSI exemption - dummy units - use of brand of others - Not knowing the excise provisions for duty liability is not a factor for setting aside the duty demand - AT
March 25, 2017 Case Laws Central Excise

Imposition of penalty u/r 26 of CER 2002 on transporters - clandestine removal - there is no evidence to prove that the lorry drivers or the owners had involved......
March 25, 2017 Case Laws Customs

Valuation of imported goods - market enquiry alone cannot become the basis of enhancement of the value unless the results of the market enquiry are corroborated by......
March 25, 2017 Case Laws Customs

Project import - moulds were cleared without availing the benefit of Project Import Regulations, the appellant have paid applicable custom duty therefore once the import....
March 25, 2017 Case Laws Customs

Imposition of personal penalties u/s 112 of the CA, 1962 - both the appellants were indulged in purchase of fabrics in cash without any documents - the appellants’ claim....
March 25, 2017 Case Laws Customs

Classification of imported goods - FOF (Fibre Optic Ferrule) - Revenue wants to classify the item under Chapter 6914 because of its constitution as it is made up of......
March 25, 2017 Case Laws Companies Law

Winding up petition - Whether an employee can maintain a Petition for winding up of a Company under section 439 r/w sections 433(e) and 434(1)(a) of the Companies Act,......
March 24, 2017 Case Laws Income Tax

Dividend income received from a foreign country - exemption from taxation - DTAA between Government of India and Government of the foreign country - Not Taxable - SC
March 24, 2017 Case Laws Income Tax

Penalty non leviable u/s 271(1)(c) if the income disclosed in the Return and the income assessed is nil - even after addition there is no positive income - penalty is to....
March 24, 2017 Case Laws Income Tax

Revaluation of closing stock routed through profit and loss account - revaluation of Fixed Assets does not lead to any taxable income of an Assessee - HC
March 24, 2017 Case Laws Income Tax

The land which was within the municipal limits, could not have been treated to be ''agricultural land' on the basis of revenue record prepared under U.P. Z.A. & L.R. Act....
March 24, 2017 Circulars Income Tax

Clarifications on Income Computation and Disclosure Standards (ICDS) notified u/s 145(2) of the Income-tax Act, 1961 - ICDS applicable w.e.f. FY 2016-17
March 24, 2017 Case Laws Income Tax

TPA - Adjustment of customs duty - Since, the assessee himself claimed that selected comparables and worked out the gross profit margin was more than at arm’s length, we....
March 24, 2017 Case Laws Income Tax

Assessee in the instant case had written off the TDS portion due to non-availability of the same and hence it becomes a trading loss u/s 28 of the Act as to that extent,....
March 24, 2017 Case Laws Service Tax

Bill printing service to telecom companies - whether business auxiliary service or not? - the appellant/assessee is nowhere connected with promotion of service or......
March 24, 2017 Case Laws Service Tax

Taxability of excess amount collected in the name of reimbursement - “over and above” amount - post period to 18.4.2006, the appellant is liable to pay the service tax......
March 24, 2017 Case Laws Service Tax

GTA service - reverse charge mechanism - transporting companies have only raised invoices for transportation of cement clinkers as per the contract which did not satisfy....
March 24, 2017 Case Laws Service Tax

Classification of services - BAS or C&F - sale of cement by working under the cover of purchase invoices - when the principal has taken a responsibility for safe......
March 24, 2017 Case Laws Central Excise

Unutilized Cenvat Credit - refund in cash - it is neither the case of "otherwise due" of the refund nor the case of exported goods. Similarly, absence of express grant......
March 24, 2017 Case Laws Central Excise

Imposition of penalty u/r 26 of CER, 2002 on transporter - contraband items - transporter can not be expected to be the expert of Central Excise laws to find out before.....

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