Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For March of 2017

Home Highlights March March 2017 Year 2017

Filter:

Showing 151 to 200 of 608 Records

1 2 345 6 7 8........ 13

March 24, 2017 Case Laws Central Excise

Personal Penalty - scope of rule 15 of CCR, 2004 - penal provisions need strict interpretation and a person could only be able to defend his case only when the......
March 24, 2017 Case Laws Central Excise

Education Cess - Bidi cess is leviable u/s 3 of the “Beedi Workers Welfare Cess Act, 1976” - whether education and higher education cess can be computed on Bidi cess - Held No - AT
March 24, 2017 Case Laws Central Excise

Method of Valuation - transaction value u/s 4 or MRP based value u/s 4A - fuse base /fuse links - As the goods cleared by the appellant to the wholesaler are in bulk,......
March 24, 2017 Case Laws Central Excise

CENVAT credit - fabrication of support structures - Boiler Parts, Silo System, Boiler Radiation Hopper, Turbine Air Unit, EOT Crane, Hook Conveyor, Materials Handling......
March 24, 2017 Case Laws Central Excise

Benefit of N/N. 6/2006-CE - manufacturing/replicating of CD ROM were not of Educational nature or not - In the absence of any evidence on record that non-educational......
March 24, 2017 Case Laws Central Excise

Payment of excess duty wrongly - Adjustment of the accounts from Head of Account BED to Head of account SED - It would be too harsh to not allow the prayer of the......
March 24, 2017 Case Laws Central Excise

Valuation - supply of bought out items as parts of weigh bridge - erection and commissioning at the site of the buyer. - appellants are not liable to pay duty on......
March 24, 2017 Case Laws Central Excise

Method of Valuation - transaction value u/s 4 or MRP based value u/s 4A - toothpastes in tubes branded as ‘Calcium Prudent’ - destined for distribution by the Canteen......
March 24, 2017 Case Laws Central Excise

CENVAT credit - GTA service - outward transportation of cement - as goods have been supplied by the appellant on FOR basis to the buyers place and included the value of.....
March 24, 2017 Case Laws Central Excise

SSI exemption - CENVAT credit - stock of inputs lying as such and contained in process and in final products - the appellant had nil balance in their Cenvat credit......
March 24, 2017 Case Laws Customs

100% EOU - remission of duty - the fire department has certified that there is no foul play and that the fire has due to reasons beyond the control of the appellants.......
March 24, 2017 Case Laws Customs

Benefit of exemption N/N. 25/2005-Cus - the benefit of notification cannot be denied merely on the ground that the importer does not possess the facility to manufacture.....
March 24, 2017 Case Laws Customs

Detention of gold with vehicle - seizure of gold during movement - whether smuggled / imported gold or locally procured - gold was being transported by the appellant......
March 24, 2017 Case Laws Customs

Duty exemption entitlement scheme - respondent was neither the manufacturer nor the exporter - violation of condition of licence would not be within their knowledge -......
March 24, 2017 Case Laws Companies Law

Lifting of corporate veil - The decision in lifting the corporate veil, to discern the real involvement of individuals who set up a network of corporate entities to......
March 24, 2017 Case Laws Companies Law

Mppression and mismanagement - Maintainability of petition - members / petitioners holding less than l/10th of the Issued - it cannot be read that a 'class of members'......
March 23, 2017 Case Laws Service Tax

Validity of show cause notice - extended period of limitation - Whether the ingredients for resort to proviso to section 73(1) of FA, 1994 are present to obviate the......
March 23, 2017 Case Laws Service Tax

Refund - unjust enrichment - The mere fact that the service tax amount have not been in the clients ledger account, and that the service tax amount paid has been......
March 23, 2017 Case Laws Central Excise

Provisional assessment - whether adjustment of excess paid duty against short paid duty is permitted? - adjustment of excess paid duty against short paid duty is......
March 23, 2017 Case Laws Central Excise

Cement cleared for export to Nepal - there is no statutory requirement to declare sale price (RSP/MRP) on the cement bags meant for export to Nepal - the benefit of the.....
March 23, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - where the appellant have written off the excess duty paid to the profits in the relevant accounting year, that does not amount to......
March 23, 2017 Case Laws Central Excise

SSI exemption - use of Brand name which was assigned vide oral contract - even in the absence of written agreement the submission of the owner of the brand name is......
March 23, 2017 Case Laws Central Excise

CENVAT credit - input services - works contract service, GTA, telephone, security service, consulting engineering service, rent a cab operator service etc. - The said......
March 23, 2017 Case Laws Central Excise

Warehouse - whether the appellants licensed Warehouse (Customs Bonded Warehouse) located within the appellant's factory would be considered as part of factory as defined....
March 23, 2017 Case Laws Central Excise

CENVAT credit - capital goods - disallowance of Cenvat credit being 50% of the eligible credit, which was required to be taken in the subsequent year, but was taken in......
March 23, 2017 Case Laws Central Excise

Valuation - manufacture of computers - whether the 'Technical Service Charges' recovered vide separate invoice are includible in the assessable value or not? - Held No - AT
March 23, 2017 Case Laws Central Excise

Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -....
March 23, 2017 Case Laws Customs

Entitlement of interest of amount deposited during investigation - the officers of DRI had clearly no jurisdiction to demand and collect any amounts from the assessee,......
March 23, 2017 Case Laws Customs

Finalization of provisional assessments of ex-bond Bills of Entry filed - Import of crude palm oil - Timing of measurement of quantity - since the goods had already been....
March 23, 2017 Case Laws VAT and Sales Tax

Re-opening of assessment - - sales tax / vat - escaped assessment - whether an ‘audit objection’ can be construed as ‘information’ within the meaning of Section 19 of......
March 23, 2017 Case Laws VAT and Sales Tax

Liability of tax - transfer of stock was not backed by any Form-F - Once a statutory presumption is drawn regarding sale in the absence of Form-F, and the assessee has......
March 23, 2017 Case Laws Income Tax

Addition on account on account of interest subsidy and excise refund - incentives to new industrial units and substantial expansion of the existing units - J & K -......
March 23, 2017 Case Laws Income Tax

Allowing set off of long-term capital loss on sale of preference shares against the long term capital gain earned on sale of apartment - The assessee can plan to reduce.....
March 23, 2017 Case Laws Income Tax

Addition u/s 68 - When the depositors are regular tax payers and the advances made by such depositors as also share application monies paid by such shareholders are duly....
March 23, 2017 Case Laws Income Tax

Explanation 5A to section 271(1)(c) is now very clear, that if there is a difference in the original return filed under section 139 (1) of the Act and the return filed......
March 23, 2017 Case Laws Income Tax

Estimation of profit - purchase from hawala operators - bogus purchases - CIT(A) estimated GP @ 17.5% on alleged bogus purchases as against 7.11% declared by the......
March 23, 2017 Case Laws Income Tax

Interest u/s 234B and 234C - additional income was surrendered during survey to buy peace and avoid further adverse consequences - since the assessee was not liable to......
March 22, 2017 Case Laws Income Tax

TDS u/s 194J OR 194C - running x-ray and sonography services in all four MCH centre - the activity clearly falls within the definition of ‘work’ as stated in section 194C - AT
March 22, 2017 News Indian Laws

W.e.f. 1.7.2017 it is mandatory to Quote Aadhaar Number in the ITR and update the PAN withe the Aadhaar Number - New Section 139AA
March 22, 2017 News Indian Laws

Requirement of 1% TCS on cash sale of jewellery u/s 206C removed - Loksabha Passed the Finance Bill, 2017 today i.e. 22-3-2017
March 22, 2017 News Indian Laws

100% penalty on cash transaction over ₹ 2 lakh (originally it was proposed as 3 lakh) from April 1, 2017 - Loksabha Passed the Finance Bill, 2017 today i.e. 22-3-2017
March 22, 2017 Case Laws Service Tax

Refund claim - payment of tax under protest - rejection of refund on the ground of taxability of activity - By not issuing a show cause notice and a consequential order,....
March 22, 2017 Case Laws Service Tax

Refund claim - Rule 5 of the CCR, 2004 - Service provided from outside the taxable territory to a person located outside the taxable territory are not services for the......
March 22, 2017 Case Laws Service Tax

The aircraft lease service cannot be subjected to service tax under the category of Management, Maintenance and Repair. - AT
March 22, 2017 Case Laws Service Tax

Classification of service - business of moving personal effects/household goods from one place to another place - GTA service or Cargo handling service? - Held as GTA......
March 22, 2017 Case Laws Service Tax

Business auxiliary service - They are by using these GDS/CRS for booking tickets, receiving incentives from the said companies for every segment booked by them - service....
March 22, 2017 Case Laws Central Excise

Benefit of N/N. 50/2003 - area based exemption - the area in which the appellants unit is situated has been deleted from the relevant notification, the appellant will......
March 22, 2017 Case Laws Central Excise

Benefit of N/N. 6/2006 - International Competitive Bidding (ICB) - If we take a view that the goods cleared by sub-contractors are not entitled for exemption on the......
March 22, 2017 Case Laws Central Excise

Manufacture - The laminated HPDE fabrics that comes into existence due to the process of lamination cannot be held as a manufactured product attracting Central Excise duty - AT
March 22, 2017 Case Laws Central Excise

Valuation - royalt - The value of design, drawing and technical know-how, provided free of charge, should form part of the assessable value of power units manufactured......

1 2 345 6 7 8........ 13

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...