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Highlights / Annotations / Catch Notes For March of 2017

Home Highlights March March 2017 Year 2017

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Showing 301 to 350 of 608 Records

1 ....3 4 5 678 9 10 11........ 13

March 16, 2017 Case Laws Income Tax

Interest expenditure on borrowed fund advanced to its sister concern u/s 36(1)(iii) - Assessee did not give any explanation as to how there is a commercial expediency in....
March 16, 2017 Case Laws Income Tax

Disallowance u/s. 40A(3) - assessee has made cash payment of ₹ 2 Lakhs to a sister concern - this amount was not claimed as an expenditure, no disallowance is......
March 16, 2017 Case Laws Income Tax

Rejection of books of accounts - the assessee is not maintaining the proper books of account with regard to stock - to plug the leakage of revenue, certain disallowance.....
March 16, 2017 Case Laws Income Tax

Rental income from the property - income from other sources OR income from house property - By not recording construction expenses in books of account, the rights of......
March 16, 2017 Case Laws Service Tax

CENVAT credit - goods imported for providing taxable services - Lighting equipments - Gloves and Tissues - the imported goods fall within the definition of parts and......
March 16, 2017 Case Laws Service Tax

The dual approach by the Revenue is not legally sustainable. Having accepted the appellant assessee as advertising agency, a portion of the consideration in the same......
March 16, 2017 Case Laws Service Tax

Classification of services - additional activity related to main activity which is production process - Unloading of coal is only incidental operation in work, that......
March 16, 2017 Case Laws Central Excise

100% EOU - Valuation - The whole proceedings for demanding differential duty was solely on the ground that LME price of copper ingot as well as tariff value for import......
March 16, 2017 Case Laws Central Excise

Exemption from duty - building a body or fabrication or mounting or fitting of structure or equipment on a chassis - denial of exemption on the premise that the car......
March 16, 2017 Case Laws Central Excise

CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not......
March 16, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - the price charged by the appellant did not include the element of duty - though they have mentioned the duty element, the same has not....
March 16, 2017 Case Laws Central Excise

Refund claim - when invoice showed duty and ex-duty price separately in invoice and on scrap being held non-excisable, refund of duty shown in invoice is not hit by bar.....
March 16, 2017 Case Laws Central Excise

Transfer of CENVAT credit - Large Tax Payers Units (LTU) - the denial is only on the ground that such transfer was done before formal addition of Pune Unit in the......
March 16, 2017 Case Laws Central Excise

Manufacture - They are merely the scum thrown out in the process of manufacture of aluminium sheets. Therefore it cannot be said that dross and skimmings are......
March 16, 2017 Case Laws Central Excise

CENVAT credit - bought out item - Without saree guard, the vehicle ( motor cycle) will remain incomplete and the same cannot be said to the finished goods ready for sale....
March 16, 2017 Case Laws Central Excise

Imposition of penalty u/r 26 - wrongly passing of fraudulent cenvat credit - Issuance of cenvatable invoices without supply of goods for passing out fraudulent credit -.....
March 16, 2017 Case Laws Customs

Increase in the rate of duty vide notification dated 21.01.2013 - goods were assessed and cleared was 21.01.2013 - admittedly the Notification was printed, published and....
March 16, 2017 Case Laws Customs

Valuation - transaction value was enhanced on the basis of certain alleged emails of third party - under-valuation must be established through proper methods under the......
March 16, 2017 Case Laws Customs

DFIA benefits - validity of transfer of DFIA issued under SION E-5 (Biscuits) - There is no actual user condition in existence prior to the issue of PN 84 - There is no.....
March 16, 2017 Case Laws Customs

Exemption from Cost Recovery Charges - The denial of exemption to the appellant on the ground that the due application was not filed in time and the matter was not......
March 16, 2017 Case Laws VAT and Sales Tax

Natural justice - The petitioner is right in contending that he had no clue as to whether or not his request for adjournment had been considered. Therefore, quite......
March 16, 2017 Case Laws Indian Laws

Offence punishable under Sections 138 read with 142 of the Negotiable Instruments Act - petitioner is the independent non-executive nominee director - No vicarious......
March 16, 2017 Case Laws Indian Laws

Co-operative Bank jurisdiction to invoke the provisions of SARFAESI Act, 2002 - load was taken by the father who has died - the petitioner, who has approached this......
March 15, 2017 Circulars Central Excise

“Saree” which has undergone further processing such as embroidery, stitching of lace and tikki etc. and stitched with two or more kinds of fabrics will be classifiable......
March 15, 2017 Case Laws Service Tax

The appellant is eligible for abated rate of duty in terms of N/N. 1/2006-ST as they reversed the entire Cenvat credit availed during the material time along with......
March 15, 2017 Case Laws Service Tax

100% EOU - Refund claim - various input services - these are minor Civil works received by the appellant for the purpose of renovation/repair and maintenance of the......
March 15, 2017 Case Laws Service Tax

Imposition of penalty u/s 78 - delay in payment of tax - Financial hardship cannot be pleaded against penal action when the tax collected is not remitted to the......
March 15, 2017 Case Laws Service Tax

Franchise Service - Extended period of limitation - it is submitted that since the business activities of the appellant were known to the Department, suppression of......
March 15, 2017 Case Laws Service Tax

Cleaning service rendered to railways, diesel locomotives, railway station premises, general manager's office, Airport Authority of India and certain colleges and......
March 15, 2017 Case Laws Service Tax

Tax liability - sub-contract - the main contractor has discharged the service tax liability and the same has been informed to the department by the appellant - demand......
March 15, 2017 Case Laws Service Tax

Imposition of penalty u/s 78 of FA, 1994 - mere failure to take registration or mere non-filing of returns cannot be considered as suppression of facts - penalty waived.....
March 15, 2017 Case Laws Service Tax

CENVAT credit - credit was availed on input service on the strength of debit notes, letters, bills, vouchers and other documents issued by service providers - The......
March 15, 2017 Case Laws Central Excise

Valuation - The royalty charges paid in respect of technical knowhow would be includible in the cost, irrespective of the fact that the same are paid at the time of sale....
March 15, 2017 Case Laws Central Excise

Waiver of interest and penalty - seeking of waiver on the ground that duty was paid prior to issuance of SCN - Since the goods were cleared clandestinely the......
March 15, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - it is obvious that the appellants are not the owners of the brand name, but they have merely acquired the right to produce.....
March 15, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances - merely because units set up by the family members, by clubbing of clearance, we would be doing great disservice to the spirit of....
March 15, 2017 Case Laws Central Excise

Inter unit transfer - clandestine removal or not - the goods though recorded in the RG-I register of unit I were found in unit II due to shortage of space in unit I and.....
March 15, 2017 Case Laws Central Excise

SCN were issued periodically for normal period therefore there was no suppression of facts and for that reason only for every period within normal period of one year,......
March 15, 2017 Case Laws Central Excise

CENVAT credit - the use of MS items for fabrication of capital goods namely Storage Tank and the credit availed by the appellant under the category of inputs is legal and proper - AT
March 15, 2017 Case Laws Customs

Penalties u/s 112 (a) of CA, 1962 on CHA - at the time of filing the bill of entry the appellants did not get all the required documents to fulfill the KYC norms of the.....
March 15, 2017 Case Laws Customs

Absolute confiscation - foreign currency - appellant had not declared that he was carrying foreign exchange - in the absence of any prescription requiring declaration of....
March 15, 2017 Case Laws Customs

Import of Gold Findings - The notification fixing 10% rate of duty did not provide for any condition to be fulfilled. The impugned order also records clearly that there.....
March 15, 2017 Case Laws Customs

although the benefit of exemption Notification was not claimed by the Appellants at the time of import, but claimed at a later date, the legitimate exemption, which was.....
March 15, 2017 Case Laws Customs

Import of drawings and designs specifications - The appellant have already discharged the Service Tax on the said receipt of drawings - there was no further requirement.....
March 15, 2017 Case Laws VAT and Sales Tax

Reversal of ITC u/s 19(16) of the TNVAT Act, 2006 - verification of web report of buyer and seller as per Annexure-I revealed that the Assessee had claimed certain......
March 15, 2017 Case Laws VAT and Sales Tax

Recovery of tax dues by coercion - Unless the liability attains finality through legal process, i.e. except through procedure established by law, the respondents have......
March 15, 2017 Case Laws Income Tax

TDS u/s 192 from salary - in the instant case it cannot be stated that assessee’s estimation is bonafide or honest estimation of salary income of its employees - AO had.....
March 15, 2017 Case Laws Income Tax

Exemption u/s 11 - Jaipur National University (JNU) doesn’t qualify as a specified person u/s 13(3) - Accordingly, the contribution to JNU will qualify as due......
March 15, 2017 Case Laws Income Tax

TDS u/s 195 - services provided by two Belgium parties cannot be considered as technical services as there was no making available of technology by the said two......
March 15, 2017 Case Laws Income Tax

Charging of interest u/s.234C - Interest for deferment of advance tax - whether to charge interest u/s.234C only on the income disclosed in the return of income filed......

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