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Highlights / Annotations / Catch Notes For March of 2017

Home Highlights March March 2017 Year 2017

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Showing 51 to 100 of 608 Records

123 4 5 6........ 13

March 29, 2017 Case Laws Service Tax

Challenge to the Show Cause Notice (SCN) - it cannot be said that the authorities had acted without any basis in issuing a SCN. The SCN was issued on the basis of......
March 29, 2017 Case Laws Service Tax

Refund claim - Rule 5 of CCR read with N/N. 27/2012-CE(NT) dt. 18/06/2012 - rejection on the ground that the appellant had not taken registration - Registration not......
March 29, 2017 Case Laws Central Excise

Benefit of N/N. 3/2001 and 6/2002 - Maaza Orange drink - Maaza Pineapple drink - The test for determining classification of the goods under Tariff Heading 2202.40 is......
March 29, 2017 Case Laws Central Excise

Classification of goods - NIDO Nutritious milk for growing kid - Where flavouring agent of 0.03% of the total composition is added, which does not change the basic......
March 29, 2017 Case Laws Central Excise

Valuation - inclusion of charges for after Sales Service - Pre-Delivery Inspection (PDI) - expenses incurred by the dealer for PDI and said services has nothing to do......
March 29, 2017 Case Laws Central Excise

CENVAT credit - appellant is entitle to avail the Cenvat Credit as these prefabricated structures have been used by the appellant for fabrication of cold room which is a....
March 29, 2017 Case Laws Companies Law

Permission of substitution of petitioner - allegation of huge mismanagement against the company - the petition was validly filed by the original petitioners and......
March 29, 2017 Case Laws Income Tax

Allowance of expenditure incurred on issue of Foreign Currency Convertible Bonds (FCCB) - even if the FCCB are convertible into equity at a later date, yet on the date......
March 29, 2017 Case Laws Income Tax

Registration of assessee's entity u/s 12AA - assessee institution is run under the provisions of the Juvenile Act - the genuineness or otherwise of the functioning of......
March 29, 2017 Case Laws Income Tax

Disallowance on account of forfeiture of shares warrants - loss claimed by assessee has not been offered to tax by ECL - what will be the tax treatment of the forfeited.....
March 29, 2017 Case Laws Income Tax

MAT - Computation of book profit u/s 115JB - the excise duty subsidy and interest subsidy in question should be excluded for the purpose of determination of book profits....
March 29, 2017 Case Laws Income Tax

Depreciation @ 10% on landscaping & development charges which is capitalized in nature of land allowed - AT
March 29, 2017 Case Laws Income Tax

Chargeability of tax @ 20% as royalty under the Indian Italy DTAA, the amounts recovered towards reimbursement of expenses - Such reimbursement of expenses without any......
March 29, 2017 Case Laws Income Tax

Rate of tax to be applied on the royalty received under the royalty agreement - Under section 115A of the Act, it is provided that in case any new royalty agreement is......
March 29, 2017 Case Laws Income Tax

Income accrued and arise u/s.5(2) read with section 9(1)(i) - actual freight beneficiary of the vessel - DTAA - the ships operated in International Traffic and......
March 29, 2017 Case Laws Income Tax

Levy of penalty - assessee made an attempt to show the non agricultural income as agricultural income and because of scrutiny, the AO is able to find out the claim as......
March 29, 2017 Case Laws Income Tax

Addition of bogus purchases - allegation made by the VAT Department that the suppliers are Hawala operators - The grievance of the VAT authorities was on non-payment of.....
March 28, 2017 Case Laws Service Tax

Levy of tax - Construction services - the said construction was made under “Rajiv Gandhi basti Vikas karyakram” which was the Central sponsored scheme and the same is......
March 28, 2017 Case Laws Service Tax

Commercial Training and Coaching services - the appellant itself does not issue any kind of diploma or degree, which is recognised by law for the time being in force. In....
March 28, 2017 Case Laws Service Tax

Reversal of CENVAT credit - Rule 6(3A) of CCR - the value of exempted service was arrived at by the Original Authority as difference between sale price and cost of goods....
March 28, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - The appellant is fixing the brand name “Autopal” on the said goods, though the said brand name is registered in the name of....
March 28, 2017 Case Laws Central Excise

Reversal of credit on input services proportionate to the trading activity - there is no allegation in the said SCN that the appellants had taken credit of any......
March 28, 2017 Case Laws Central Excise

The allegation of clandestine removal has been established by the Revenue against the appellant. While the onus is on the Revenue to establish clandestine removal, they.....
March 28, 2017 Case Laws Central Excise

Imposition of penalty u/r 26 of CER, 2002 - there is nothing on record to evidence the fact that ICICI Bank has played any role in getting the forged certificate -......
March 28, 2017 Case Laws Customs

Skillful grafting to deceive the tribunal - it does not do credit to the integrity or the expertise of officials who constituted this particular Review Committee. In the....
March 28, 2017 Case Laws Customs

Imposition of penalty u/s 114 of CA, 1962 on freight forwarder - Since upon completion of the formalities of factory stuffing, the container was sealed in presence of......
March 28, 2017 Case Laws Indian Laws

Conviction u/s 138 of the Negotiable Instruments Act - dishonoured cheques - generally there is no bar under the N.I. Act to send a reminder notice to the drawer of the.....
March 28, 2017 Case Laws Income Tax

Adjustment of amount refundable for the Assessment Year 2012-13 against the tax demands raised for the Assessment Years 2013-14 and 2014-15 - The order u/s 220(6) as......
March 28, 2017 Case Laws Income Tax

Speculation loss u/s.73 - assessee had in the normal course of business purchased the shares - Because of the turmoil in the share market in the year under consideration....
March 28, 2017 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s.40(a)(ia) - non deduction of TDS on professional fee - U.K. DTAA - There is no iota of evidence on record to which it can be assumed that.....
March 28, 2017 Case Laws Income Tax

Sale of long term shares - tax planning by not paying STT for not to claim exemption u/s 10(38) - The decision taken by the assessee to arrest the loss arising on......
March 28, 2017 Case Laws Income Tax

Levy of penalty u/s. 271D - violating the provisions of section 269SS - Assessee is a Co-operative credit society and has accepted cash deposits from its members -......
March 28, 2017 Case Laws Income Tax

Benefit of deduction u/s. 80IB(10) - The assessee had applied for grant of completion/occupancy certificate in respect of entire 128 flats well before due date. Delay......
March 28, 2017 Case Laws Income Tax

The balance consideration out of slump sale consideration after adjusting the value of asset and liabilities is, the value of goodwill in the hands of the assessee,......
March 28, 2017 Case Laws Income Tax

Delay in furnishing of TDS return - AO while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered.....
March 28, 2017 Case Laws Income Tax

Disallowance u/s 40A(2)(b) - excessive salary to related person - no disallowance of expense can be made when the person to whom the payment is made is also assessed at.....
March 27, 2017 Case Laws Service Tax

Nature of activity - levy of service tax - When the assessee-Appellants had no relationship with the imported goods, then the services provided by them were nothing else....
March 27, 2017 Case Laws Service Tax

Security agency service provided by the society of ex-serviceman - commercial concern or not - tax entry section 65(105)(w) - demand of service tax confirmed for the full period - AT
March 27, 2017 Case Laws Service Tax

Exemption under notification no. 12/2013 dated 01.07.2003 - The material where the VAT has already been paid cannot be brought to the service tax levy; otherwise it......
March 27, 2017 Case Laws Service Tax

De-husking of the paddy is covered in relation to the agricultural activity hence, the service tax is not applicable on such activity - AT
March 27, 2017 Case Laws Central Excise

When once duty is paid by the assessee treating the activity as manufacturing activity by the Department, CENVAT credit is available and there is no question of reversal....
March 27, 2017 Case Laws Central Excise

Penalty u/s 11AC - Whether the appellant was entitled to the benefit of payment of only 25% of the penalty? - The first Proviso not having been complied with, the......
March 27, 2017 Case Laws Central Excise

CENVAT credit - Whether the appellant is eligible to avail cenvat credit on the items which are used in the transmission line which has been erected as dedicated......
March 27, 2017 Case Laws Central Excise

Classification of goods - rate of duty - wheat puffs - goods have been cleared to Integrated Child Development Scheme (ICDS) for free supply and not for sale - the......
March 27, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - packing material - brand name used on packaging material supplied to the person owning the brand name, would not be the......
March 27, 2017 Case Laws Customs

Levy of ADE - the goods which were imported by the appellant were diverted to the domestic market - the justification provided for levy of ADE at the rate of 8% under......
March 27, 2017 Case Laws Customs

Classification of imported goods - Thermacool Thermage Radio Frequency Therapeutic device and its accessories - beauty care equipment or medical device? - the device is.....
March 27, 2017 News GST

GST Bills - PDF files + Clause by Clause
March 27, 2017 Case Laws Income Tax

The penalty u/s 271(1)(c) was imposed because the assessee did not offer any explanation to the assessing officer in the first instance and then the penalty was......
March 27, 2017 Case Laws Income Tax

Where the Revenue urges that the amount of share application money has been received from bogus shareholders then it is for the Income Tax Officer to proceed by......

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