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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 3951 to 4000 of 6863 Records

1 ....76 77 78 798081 82 83 84........ 138

March 21, 2018 Case Laws Central Excise

Liability of duty - extended period of limitation - there were conflicting views of different Benches of the Tribunal which came to be decided only with the issue of......
March 21, 2018 Case Laws Central Excise

Valuation - toilet soaps exclusively to the CSD Canteens, under the Ministry of Defence - requirement to affix MRP - A ‘maximum retail price’ is affixed on the impugned.....
March 21, 2018 Case Laws VAT and Sales Tax

Penultimate sale - whether the purchased goods and the exported goods are one and the same for the purpose of claiming penultimate sale exemption u/s 5(3) of the Central....
March 21, 2018 Case Laws VAT and Sales Tax

Sale of property for recovery of sales tax arrears - proper remedy available for the respondent/Department is to approach the Official Liquidator, by way of a Claim......
March 21, 2018 Case Laws Customs

Classification of semi-finished goods - spectacle lenses - change in classification to 8 digits tariff headings - when the spectacle lenses imported by the appellant......
March 20, 2018 Case Laws GST

Classification of imported goods - GSL ARTEMIA BRINE SHRIMP EGGS - petitioner sought to avail concessional duty (preferential rate of 0% IGST as against 5% IGST) by......
March 20, 2018 Case Laws Income Tax

Review of settlement to order passed u/s 245D(4) - If the view taken by the minority member of the Commission is accepted, we fear, that then there would be no finality.....
March 20, 2018 Case Laws Income Tax

Extension of time for filing of the income tax return rejected u/s 119 - delay in filing of the return was on account of illness of the CA i.e., the statutory auditor -.....
March 20, 2018 Case Laws Income Tax

Computation of interest u/s 234B - there is definite increase of tax liability from the regular assessment at the time of re-assessment - Tax paid u/s 140A was already......
March 20, 2018 Case Laws Income Tax

Non compliance with condition precedent u/s 179(1) - recovery of dues of the company from the directors - Order set aside - AO is at liberty to pass a fresh order after.....
March 20, 2018 Case Laws Income Tax

To solve the knotty issue of capital/revenue expenditure the aim and object of the expenditure is to be considered not the quantum. - entries made in the books of......
March 20, 2018 Case Laws Income Tax

Penalty u/s.271AAA - undisclosed income addition - the assessee's responsibility to substantiate the manner of deriving such income did not commence. - When the base......
March 20, 2018 Case Laws Income Tax

Penalty - Since the income under question was in fact entered in the “other documents” maintained in the normal course, which document was retrieved during search,......
March 20, 2018 Case Laws Income Tax

Transfer pricing adjustment - in case the segmental profitability of AE segment is applied, then the margins shown by the assessee are within +/- 5% range of mean......
March 20, 2018 Case Laws Income Tax

Exemption u/s 11 eligibility - cricket association - taking into consideration the object of the institution which fits into the definition of charitable purpose defined....
March 20, 2018 Case Laws Income Tax

Revision u/s 263 - claim of the assessee under section 80RR - availability of the benefit of DTAA - the reassessment proceedings were initiated for the purpose of......
March 20, 2018 Case Laws Customs

Power of tribunal to refuse to entertain an appeal where fine or penalty does not exceed ₹ 2 lakhs - Tribunal has not correctly exercised the discretion under the.....
March 20, 2018 Case Laws Indian Laws

Right of secured creditor - agriculture property - The High Court mis-directed itself in holding that the land was an agricultural land merely because it stood as such......
March 20, 2018 Case Laws Service Tax

Condonation of delay in making payment of tax - VCES 2013 - The petitioners have to blame themselves and they cannot take advantage of their own wrong and force the......
March 20, 2018 Case Laws Service Tax

Levy of service tax - GTA - reverse charge - It is undisputed fact that appellant has not paid freight charges. Therefore, they were not liable to pay service tax in the....
March 20, 2018 Case Laws Service Tax

Classification of services - transportation of coal and manual breaking and loading of coal - The demand under “Mining of Mineral, Oil or Gas Services” raised through......
March 20, 2018 Case Laws Service Tax

Import of service - Technical Inspection & Certification Services - reverse charge - merely because appellant receiving service in India does not mean service was partly....
March 20, 2018 Case Laws Central Excise

CENVAT credit - input services - Pandal Shamiana - the appellant is entitled to avail cenvat credit on the services of Pandal Shaminana used for Vishwkarma Pooja - the......
March 20, 2018 Case Laws Central Excise

Classification of goods - Organic Composite Solvents - no grounds to classify the said goods manufactured by respondent as Motor Spirit - goods to be classified under CETH 38140010 - AT
March 20, 2018 Case Laws Central Excise

Delegation of power of adjudication to the chemical examiner - It is the responsibility of the Adjudicating Authority to take chemical examiner’s report and apply it to.....
March 19, 2018 Case Laws Insolvency and Bankruptcy

Initiation of Corporate Insolvency Resolution Process - applicant has not come with clean hands and has suppressed facts - it is no longer res integra that pendency of a....
March 19, 2018 Case Laws Insolvency and Bankruptcy

Deed of guarantee executed by the guarantors duly stamped - whether or not this company petition be admitted basing on this deed of guarantee? - the Creditor has......
March 19, 2018 Case Laws GST

Levy of GST - Works Contract, on which VAT was imposed previously - The appropriate person who would be in a position to give reply is that the Commissioner of......
March 19, 2018 Case Laws Income Tax

Addition u/s 40A - purchases of meat in cash in excess of ₹ 20,000/ - whether assessee has fulfilled the condition laid down in Rule 6DD? - CBDT Circular cannot......
March 19, 2018 Case Laws Income Tax

Application for rectification made u/s 154 has been rejected in breach of principles of natural justice, i.e. without granting the petitioner a personal hearing - the......
March 19, 2018 Case Laws Income Tax

Unexplained cash deposits - addition u/s 68 - Merely because the creditor did not respond to the notice, no adverse inference can be taken with regard to the......
March 19, 2018 Case Laws Income Tax

Additions on account of suppression of closing stock - defects in the LIFO method adopted - AO, is wrong in disturbing the method of accounting regularly employed by the....
March 19, 2018 Case Laws Income Tax

Addition on account of bogus creditors - if the income has been assessed after rejecting the books of accounts and net profit rate has been applied, then no separate......
March 19, 2018 Case Laws Income Tax

Exemption u/s 11 & 12 - sale the immovable property for medical facilities - the activities of the trust are carried out in accordance with objects mentioned in the......
March 19, 2018 Case Laws Income Tax

Scope of Section 73 - carry forward of loss on sale of investment - loss in share trading was not to treated as speculative loss in case of an company whose principal......
March 19, 2018 Case Laws Income Tax

Additions u/s 56(2)(viib) r.w.r 11UA on account of undervaluation of shares - fair market value - share price calculated by the assessee of TEPL for ₹ 5 per shares....
March 19, 2018 Case Laws Income Tax

Addition on account of gift and presents and general expenses - All the expenses as claimed are fully verifiable and supported by third party vouchers - AO cannot make......
March 19, 2018 Case Laws Customs

Vires of para 7 of Annexure-1 of the Anti- Dumping Rules - Section 9A of the Customs Tariff Act, 1975 - the Petitioner’s submission that the determination of "normal......
March 19, 2018 Case Laws Customs

Duty demand on crude oil based on Bills of Lading quantity - customs duty needs to be worked out only on the basis of the quantity of crude oil received in the shore tanks - AT
March 19, 2018 Case Laws Customs

Import of prohibited item - batteries as per ISO-9128 specifications or not? - only on the basis of internet website, the learned Commissioner has concluded that the......
March 19, 2018 Case Laws Companies Law

Winding up petition - non reply to statutory notice - commercial insolvency - as each of the companies are unable to discharge their debts, are commercially insolvent......
March 19, 2018 Case Laws Companies Law

Application before the NCLT seeking facility of attending the Board meetings through video-conferencing - It would not be appropriate to shut-out these provisions on......
March 19, 2018 Case Laws Indian Laws

Partition of Hindu Joint Family (HUF) - Daughters as Coparceners in the Joint Family - In the present case, no doubt, suit for partition was filed in the year 2002.......
March 19, 2018 Case Laws Service Tax

Scientific or technical consultancy service - The assessee is manufacturer of excisable goods and they are not Scientist or Technocrat or any science or technology......
March 19, 2018 Case Laws Service Tax

Intellectual Property Right Services - the transfer of right is absolutely in terms of the agreement, therefore, proviso Section 65(55)b) of the act are not applicable - AT
March 19, 2018 Case Laws Service Tax

Renting of immovable property service - appellant collected the rend and remitted tot he board - The Board is also paying the service tax to the department - if service.....
March 19, 2018 Case Laws Central Excise

Manufacture or service - catering services, according to the Revenue, amount to manufacture of edible preparation and supply of food preparation/materials to various......
March 19, 2018 Case Laws Central Excise

CENVAT credit - the denial of credit of service tax paid on renting of immovable property services seems to be totally incorrect proposition when the factory is......
March 19, 2018 Case Laws Central Excise

Levy of excise duty - manufacture of Corrugated Boxes - payment of service tax instead of excise duty - if Revenue has accepted service tax from the appellant,......
March 19, 2018 Case Laws Central Excise

CENVAT credit - duty paying documents - it cannot be said that prior to 01.04.2011, the appellant was not entitled to avail Cenvat Credit on the strength of......

1 ....76 77 78 798081 82 83 84........ 138

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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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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