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Highlights / Annotations / Catch Notes For March of 2017

Home Highlights March March 2017 Year 2017

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Showing 201 to 250 of 608 Records

1 2 3 456 7 8 9........ 13

March 22, 2017 Case Laws Central Excise

SCN is the foundation in the matter of levy and recovery of duty and penalty and interest; if there is no invocation of relevant Rules it would not be open to the......
March 22, 2017 Case Laws Central Excise

Valuation - fabric - The fabric so supplied shrinks during processing and demand was raised on such shrinkage as having not been subject to duty - inclusion of shrinkage....
March 22, 2017 Case Laws Central Excise

Undoubtedly, interpretation of exemption notifications cannot be left to the hands of authorities that are not created by or acknowledged in the relevant taxing statutes....
March 22, 2017 Case Laws Central Excise

Clandestine removal - Contradictory claims have been made by both sides before us, as to whether spit tobacco can be made using Hookah tobacco. The entire demand hinges.....
March 22, 2017 Case Laws Customs

Import of Pressed Distillate oil (FDO), Heavy Alckeys (RPO), calcium base grease and slack Wax - Once it is established that the impugned goods are in the nature of......
March 22, 2017 Case Laws Customs

Valuation - accessories and batteries for mobile phones/ laptop - NIBD data is for unbranded goods and that too for imports many months back from the date of present......
March 22, 2017 Case Laws Customs

Denial of Benefit of concessional rate of CVD on the ground that the certificate submitted by assessee-Respondents, has been issued by the Superintendent of Customs and.....
March 22, 2017 Case Laws Customs

Mis-declaration of goods - goods declared as 'starch' whereas goods imported was synthetic diamond powder (greenish in colour) and white colour powder, which was found......
March 22, 2017 Case Laws Customs

Classification of imported goods - if Revenue had a dispute on the said CTH, they could have changed the same when the said Bills of Entry were filed for assessment by......
March 22, 2017 Case Laws VAT and Sales Tax

Input tax credit - if, material was available with respondent to come to the conclusion that the transaction were bogus, adequate opportunity had to be given to the......
March 22, 2017 Case Laws Income Tax

Addition as Professional fee - accrual of benefit / perquisites - AO has not been able to establish as to what benefit has been obtained by assessee within the meaning......
March 22, 2017 Case Laws Income Tax

Allowable deduction u/s 37(1) - expenditure incurred by the assessee by way of payment to Knight Riders Sports Pvt. Ltd. for obtaining sponsorship rights in favour of......
March 22, 2017 Case Laws Income Tax

Disallowance of interest - assessee has given interest free advances to two family members with whom the assessee did not have any business connection - Additions confirmed - AT
March 22, 2017 Case Laws Income Tax

Onus lies on the AO to prove that the assessee had actually earned any undisclosed higher price on sale of these shares than the rate as disclosed by assessee. The AO's.....
March 22, 2017 Case Laws Income Tax

Tds u/s 194A - interest for late payment - interest was not actually in the nature of interest which was paid on the loan taken but actually it is of nature of purchase.....
March 22, 2017 Case Laws Service Tax

Aircraft lease charges - lease charges were to include maintenance charges and AIL was under obligation to maintain and repair the aircrafts as part of the lease......
March 22, 2017 Case Laws Income Tax

Claim of depreciation - Ownership - scope of explanation to Section 32(1) - Cost of the Hospital building constructed by the partnership firm reimbursed by the Assessee.....
March 21, 2017 News Indian Laws

Cash transactions proposed to be capped at ₹ 2 lakh
March 21, 2017 Case Laws Service Tax

Import of services - reverse charge - amount paid as insurance premium by the appellant to TD Bank as part of loan amount - borrower of money in India is neither a......
March 21, 2017 Case Laws Service Tax

Import of services - reverse charge - if a foreign entity is having a business establishment in India, the service rendered through such establishment cannot be taxed......
March 21, 2017 Case Laws Service Tax

Business Auxiliary services - PFL is only producing and selling concentrate to the main appellant for converting into aerated water - the main appellant is not promoting....
March 21, 2017 Case Laws Service Tax

Service to foreign party - scope of the term export - the destination has to be decided on the basis of the place of consumption, not the place of performance of Service....
March 21, 2017 Case Laws Service Tax

Liability of tax - GTA service - the appellant being a public limited company is covered within one of the seven categories specified where the service tax liability......
March 21, 2017 Case Laws Service Tax

Airport service - sale of entry ticket at the airport - in terms of the agreement with the Airport Authority of India the appellant was allowed to recover the entry......
March 21, 2017 Case Laws Service Tax

Classification of taxable service - various composite activities starting from receipt, shifting, handling, loading, packaging in suitable manner, security X-ray,......
March 21, 2017 Case Laws Service Tax

Public Relation Service - The use of the phrases “in relation to” and “in any manner” widens the scope of the taxability with reference to public relations - the......
March 21, 2017 Case Laws Service Tax

Valuation - inclusion of airport taxes, passenger service fee (PSF) - it is necessary to establish with documentary evidence the background of such fee or taxes, legal......
March 21, 2017 Case Laws Service Tax

Classification of services - packaging activity cannot be equated with cargo handing services - prior to the amendment made by the Finance Act of 2005 with effect from......
March 21, 2017 Case Laws Central Excise

Classification of Synthetic Web Equipment - classified under Chapter Sub Heading No. 6307.90 or under Tariff Item No. 4202 1990 - Synthetic Web Equipment are......
March 21, 2017 Case Laws Central Excise

Claim of refund and interest on delayed refund - adjustment of refund with the amount due in another case against which the appeal was pending - It is improper for them.....
March 21, 2017 Case Laws Central Excise

MODVAT credit - iron and steel products - welding items - the word ‘include’ in the definition of inputs cannot be given a restrictive approach. The items shown in the......
March 21, 2017 Case Laws Central Excise

SSI exemption - dummy units - The concept of “related person” is relevant for valuation of excisable goods. The turnover of related persons cannot be perse clubbed......
March 21, 2017 Case Laws Customs

Valuation of imported goods - Time Bound Software - Beta Software - deductive value or computed value - the value shall be determined using reasonable means consistent......
March 21, 2017 Case Laws Customs

Classification of imported goods - Eye Tracking System - considering note 5 to chapter 90, the item deserves classification under chapter 9031 and further under its sub.....
March 21, 2017 Case Laws Customs

Loss in transit - normal loss or not? - import of Crude Palm Oil - benefit of N/N. 12/2012-CUS dated 17.03.2012 - the loss in the given facts and circumstances is a......
March 21, 2017 Case Laws Income Tax

Penalty proceeding u/s271B - reason for the delay in auditing the accounts - accountant and the other employees had resigned during the relevant period - assessee also......
March 21, 2017 Case Laws Income Tax

Exemption u/s 11 - trust - Financial status of the said student or other things are immaterial so far as purpose for which scholarship to Adheesh Bhagat is concerned -......
March 21, 2017 Case Laws Income Tax

100% Depreciation on "Jetty" - The main function of a Jetty was to provide a passage or, a platform to ferry articles onto the concerned Vessels. This could have been......
March 21, 2017 Case Laws Income Tax

Addition u/s 69 - unless it is first established beyond doubt that there is an investment which is not recorded by the Assessee in its books, no occasion to explain......
March 21, 2017 Case Laws Income Tax

Income generated on sale of goods generated on trial run - taxable as revenue or not - if the assessee receives any amounts which are inextricably linked with the......
March 21, 2017 Case Laws Income Tax

TDS u/s 194C - assessee a sugar manufacturer made payment of harvesting and transportation charges to harvesting and transport contractors on behalf of farmers which......
March 21, 2017 Case Laws Income Tax

Addition of unexplained cash not recorded in the books of account u/s 69A - Merely because, at the relevant time aforesaid amount was not seized and returned, it cannot.....
March 21, 2017 Case Laws Income Tax

Entitled to raise a fresh claim before the Appellate Authorities - claim which was not made in the return of income originally filed under Section 153A r.w.s. 143(3) of.....
March 21, 2017 Case Laws Income Tax

TDS - taking of the machinery and equipment on hire would not amount to a contract for carrying out any work as contemplated in section 194C - The said contract i.e.......
March 20, 2017 Finance Act / Amendment Acts

Goods and services Tax Rules, 2017 (GST Rules)
March 20, 2017 Case Laws Service Tax

CENVAT credit - denial on the ground that invoices bearing the addresses of the branches which are not registered - even though the said services have been received at......
March 20, 2017 Case Laws Service Tax

Rebate claim - time limitation - Rule 5 of CCR, 2004 read with N/N. 11/2005-ST - export of services - in the case of claim of rebate the prescription of one year u/s 11B....
March 20, 2017 Case Laws Service Tax

CENVAT credit - input services utilised at the R&D centres of the appellant company and transferred to factory through input service distribution mechanism - the......
March 20, 2017 Case Laws Service Tax

100% EOU - refund claim - encashment of unutilized Cenvat Credit of input services used in the manufacture of the final product - Just because the notification has not......
March 20, 2017 Case Laws Service Tax

CENVAT credit - supporting structures for capital goods - Since, cargo handling is specified under the definition of capital goods, the appellant will be entitled to the....

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F: Transfer of ITC without filing ITC-02

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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

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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 ...

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