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Highlights / Annotations / Catch Notes For March of 2017

Home Highlights March March 2017 Year 2017

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Showing 551 to 600 of 608 Records

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March 4, 2017 Case Laws Income Tax

Levy of fees u/s 234E for default in TDS return - AO is not empowered to charge fees under section 234E of the Act by way of intimation issued u/s 200A in respect of......
March 4, 2017 Case Laws Income Tax

Computation of capital gain - three amounts are in the nature of cost of improvement and do not fall in the realm of repair and maintenance - the computation of capital.....
March 4, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - non disclosure of income earned by way of Director Sitting Fee - merely because the assessee is not maintaining books of accounts, he cannot get.....
March 3, 2017 Case Laws Service Tax

Rejection of refund claim - N/N. 41/2007-ST - there is no dispute about export of goods and charges collected by the bank for realization of export proceeds. Thus,......
March 3, 2017 Case Laws Service Tax

Transaction with International Financial Corporation (IFC) - whether liable to service tax? - IFC Act 1958 clearly provides for immunity of all transactions and......
March 3, 2017 Case Laws Service Tax

Import of services - Section 66A of FA, 1994 - the appellants received mainly legal consultancy service and not management or business consultant service - The finding......
March 3, 2017 Case Laws Service Tax

The service tax demand sought to be confirmed on translation fee itself supports the case of the appellant that translation is one of the gainful employment that can be.....
March 3, 2017 Case Laws Service Tax

The service tax liability on the amount paid as reimbursable to the professionals will not includable as gross value of services and not taxable under Rule 5(1) and also....
March 3, 2017 Case Laws Service Tax

Service tax liability - the target incentives received by the authorized dealer cannot be subjected to service tax under the category of "BAS" - AT
March 3, 2017 Case Laws Service Tax

Service tax liability - Publicity Expenses - the amount shown in the show cause notice was taken from the expense entry made by the appellant in their annual P&L Account....
March 3, 2017 Case Laws VAT and Sales Tax

Input tax credit - reversal on the ground that there was mismatch in information which was available on the departmental website, as against that, which was reflected in....
March 3, 2017 Case Laws Income Tax

Order 142(2A) appointing Special Auditor by AO - when it is stated in the order that looking to the complexity and the multiplicity of transactions, account are required....
March 3, 2017 Case Laws Income Tax

Nature of expenditure - revenue or capital in nature - assessee had engaged a professional interior designer to plan temporary access and exit from the Five Star Hotel......
March 3, 2017 Case Laws Income Tax

Satisfaction Note u/s. 153C - cash seized belonged to the third party, i.e., the assesse in the present case. Such statement also constitutes as material because it is......
March 3, 2017 Case Laws Income Tax

Penalty u/s. 271(1)(c) - bonafide mistake - assessee could not be said to have filed "false" returns when it did not include the amount of interest and notional house......
March 3, 2017 Case Laws Income Tax

Penalty U/S 271B - delay in filing the Tax Audit Report before the specified date - delay in appointment of auditors by the co-operative department for statutory audit -....
March 3, 2017 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - disclosure of additional income consequent to survey operation - the explanations of the assessee that he has declared additional income.....
March 2, 2017 Case Laws Income Tax

Estimation of value of assets by the Valuation Officer - if the petitioner has any objection to the Valuation Report, he can again raise an objection to the Valuation......
March 2, 2017 Case Laws Income Tax

Transfer pricing adjustment (TPA) - ALP determination - the contract termination fee also partakes the character of the contract receipt and is to be treated as......
March 2, 2017 Case Laws Income Tax

Allowability of business expenditure u/s 37(1) - Old business wisdom states that even at the cost of lakhs credit/ reputation/goodwill should be preserved(Jaaye laakh,......
March 2, 2017 Case Laws Income Tax

Addition u/s 68 - genuineness of the creditors - the burden cannot be shifted to the revenue to find out from the creditors about their identity and credit worthiness......
March 2, 2017 Case Laws Income Tax

TDS at higher rate of 20% in the absence of PAN - the assessee cannot be held liable to deduct tax at higher of the rates prescribed in section 206AA in case of payments....
March 2, 2017 Case Laws Income Tax

Merely because some of the donors have stated that they have given donation for admission, which have been retracted later on, the same in our opinion will not......
March 2, 2017 Case Laws Income Tax

Addition towards payment made to credit card company - since the assessee had not claimed any expenditure, the question of proving whether it was for the purpose of......
March 2, 2017 Case Laws Service Tax

Interest on delayed refund - Section 11B of the CEA, 1944 - the argument of the revenue that neither the adjudicating authority granted interest nor did petitioner seek.....
March 2, 2017 Case Laws Service Tax

Refund claim - export of services - The BAS provided from Gurgaon unit is not disclosed in the monthly SOFTEX filed with the STPI as the Gurgaon unit is not registered......
March 2, 2017 Case Laws Service Tax

Rent-a-car service - abatements - the notification was not mentioned in the ST 3 return - linkage for the consideration to the services rendered previously - apart from.....
March 2, 2017 Case Laws Service Tax

Refund claim - export of service from an unregistered premises - rejection on the ground of jurisdiction - N/N. 27/2012-CE(NT) - Notification being part of legislation,.....
March 2, 2017 Case Laws Service Tax

Recovery of short paid service tax from legal heir, on death of assessee - there is no charge on the dead person - the demand of tax is not legal and proper - AT
March 2, 2017 Case Laws Central Excise

Demand of differential duty - parties are related or not - loan licencee arrangement - the petitioners are not concerned whether M/s. Boots makes a loss or profit in the....
March 2, 2017 Case Laws Central Excise

Clandestine Removal - in the absence of evidence in the form of to Manufacture of such huge quantity, the consumption of electricity, additional packing material payment....
March 2, 2017 Case Laws Central Excise

Failure to make an entry in RG-1 (DSA) register - manufacturing of Gutkha - confiscation of goods manufactured in the factory and not cleared from the factory -......
March 2, 2017 Case Laws Central Excise

Who is liable to pay duty - Export Goods allegedly diverted in the local market in the guise of export - Bond executed by the non-existent merchant exporter -......
March 2, 2017 Case Laws Central Excise

CENVAT credit - site formation services - captive coalmines - Since there is no dispute that such services have been used, it is concluded that service tax paid is......
March 2, 2017 Case Laws Central Excise

Clandestine removal - tobacco pouches - While the presence of machines is an admitted fact, the manufacture and clearance has not been evidenced with any corroborative......
March 2, 2017 Case Laws VAT and Sales Tax

Valuation - inclusion of freight in the sales turnover - the entry in the books of account appropriating the amount of freight towards expenses and not including it in......
March 2, 2017 Case Laws VAT and Sales Tax

Reversal of Input Tax Credit (ITC) - whatever be the effect of retrospective cancellation upon the selling dealer, it can have no effect upon any person, who has acted......
March 2, 2017 Case Laws VAT and Sales Tax

Classification of goods - KVAT - Whether the Tribunal is right in law in holding that the Arecanut peeling/de- husking machine is classifiable under Agricultural......
March 1, 2017 Case Laws Income Tax

Liability of directors of private company in liquidation - lifting the corporate veil - The overall situation if we analyze in its true perspective then only one......
March 1, 2017 Case Laws Income Tax

Penalty u/s 271D for violating provision of section 269SS - In view of the bona fide belief of the assessee that the amount could have been received by her from her......
March 1, 2017 Case Laws Income Tax

Cancelling the registration of the Trust - the issue of the trust not being genuine cannot be concluded by merely giving a finding in one year that income earned from......
March 1, 2017 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s 80GGB in respect of its donation to Electoral Trust instead of political parties - the contribution made to ‘Electoral......
March 1, 2017 Case Laws Income Tax

TDS u/s 194C or 194J - production of programmes for broadcasting or telecasting - the legislature had clearly brought ‘production of programmes for such broadcasting or.....
March 1, 2017 Case Laws Income Tax

TDS u/s 195 - TDS liability - While examining taxability of income in the hands of the recipient, embedded in foreign remittance, all that is required to be seen is......
March 1, 2017 Case Laws Income Tax

Transfer pricing adjustment - international transaction relating to acquisition of intangible assets by assessee from its associated enterprise - All the additions......
March 1, 2017 Case Laws Income Tax

Where the AO initiates proceedings u/s. 271(1)(c) for concealment particulars of income but levies penalty for furnishing inaccurate particulars the penalty order could.....
March 1, 2017 Case Laws Income Tax

Addition u/s 69C - the assessee had discharged the initial burden. It was duty of the AO to rebut the evidences produced by the assessee. But, he did not bring anything.....
March 1, 2017 Case Laws Income Tax

The term “reimbursement” does not fall in the characteristics of income. No doubt the definition of ‘income’ is inclusive. This, of course, does not mean that an amount.....
March 1, 2017 Case Laws Service Tax

100% EOU - Refund of cenvat credit - there cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever......
March 1, 2017 Case Laws Service Tax

Levy of Penalty - site formation and clearance, excavation services - matter was under confusion and was only clarified subsequently, the provisions of section 80 would.....

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