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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 4501 to 4550 of 6863 Records

1 ....87 88 89 909192 93 94 95........ 138

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....
March 20, 2017 Case Laws Service Tax

CENVAT credit - procedural lapses - whether credit of Cenvat taken on the basis of ISD Invoices issued by the Head Office of the appellant units is deniable for curable.....
March 20, 2017 Case Laws Service Tax

Import of services - An advertisement in “Fertilizer Focus”, a magazine published from U.K. - the magazine ‘Fertilizer Focus’ will be covered under the definition of......
March 20, 2017 Case Laws Service Tax

Refund claim - Rule 5 of CCR, 2004 read with N/N. 27/2012 CE (NT) dated 08.06.2012 - Natural justice - rejection of refund without issuing a Show Cause Notice is highly.....
March 20, 2017 Case Laws Central Excise

Returned goods - Rule 16 - Reversal of CENVAT credit or payment of appropriate duty on goods processed - such goods / vehicles undergo a process of manufacture and......
March 20, 2017 Case Laws Central Excise

Classification of tooth paste - Sensodent-K and Sensodent-KF having active ingredient namely Potassium Nitrate - classifiable under Chapter 3003.10 as medicated dentist.....
March 20, 2017 Case Laws Central Excise

Valuation - place of removal - in transit insurance is taken by the appellant - there is no condition related to the issue whether the inspection is carried out at site.....
March 20, 2017 Case Laws Central Excise

CENVAT credit availed on goods exempted by notification - fabrication of body / structure on motor vehicle chassis - assessee has not paid the correct amount under Rule.....
March 20, 2017 Case Laws Central Excise

Exemption subject to conditions - Benefit of N/N. 44/2001-CE(N.T.), dt.26.06.2001 - when the conditions have not been fullfilled, necessary consequences are to be faced.....
March 20, 2017 Case Laws VAT and Sales Tax

Input Tax Credit (ITC) - If, the effective date of cancellation of registration certificate follows the date of invoice, then, the fact the registration certificate was.....
March 20, 2017 Case Laws Companies Law

As a whole, as discussed above, we find no financial mismanagement with malafide intention of siphoning off company's funds - But certainly, if examined cumulatively in.....
March 20, 2017 Case Laws Companies Law

Misuse of position by Directors - misuse of digital signature - the respondent nos.2 to 4 have misused their position and the petitioner company in spite of being......
March 20, 2017 Case Laws Income Tax

Depreciation - determination of cost - At the time of purchase of machineries there was no whisper about the meeting of the cost directly or indirectly by the machine......
March 20, 2017 Case Laws Income Tax

Defaults in furnishing of TDS statements - AO is not empowered to charge fees under section 234E of the Act by way of intimation under section 200A of the Act in respect....
March 20, 2017 Case Laws Income Tax

Refusal to stay the collection of demand - Asst. CIT directed the petitioner to deposit 15% of the disputed demand - Prl. CIT confirmed the order - it has failed to......
March 20, 2017 Case Laws Income Tax

Addition u/s 68 by the AO - CIT(A) confirmed the additions u/s 69 - The provisions of Section 292B of the I.T. Act, 1961 are not applicable because there is no mistake,.....
March 20, 2017 Case Laws Income Tax

Liability towards interest u/s 234A & 234B - assessment u/s 153A - The earlier regular assessment in the instant case survives and does not stands abated - liability......
March 19, 2017 Case Laws Service Tax

Business Auxiliary Service - whether the activity of cutting and packing of lettuce, onion and salad mix would fall under the category of business auxiliary service......
March 19, 2017 Case Laws Service Tax

Business Auxiliary Services - receipt of markup on freight - with reference to amount collected from exporters/ shippers the original authority clearly recorded that it.....
March 19, 2017 Case Laws Central Excise

CENVAT credit - natural justice - simple reversal of the CENVAT credit at the asking of the Revenue does not debar the appellant to contest the same by filing a detailed....
March 19, 2017 Case Laws Central Excise

Valuation - inclusion of notional interest on advances received - they did not extend this cash discount to those dealers who are not making advance payment - additions.....
March 19, 2017 Case Laws Customs

Classification of imported zinc dross shelf - resticted item - whether classified under CTH 79020090 or under CTH 79020010 - whether the zinc dross in question is of......
March 19, 2017 Case Laws Customs

Project import - import of field joint coating material, welding electrodes, magnetic ribbon and welding material - once Essentiality Certificate has been given by the......
March 19, 2017 Case Laws Customs

Valuation - CD/DVDs - Once this unit price at which the imported goods were institutionally sold has been decided, the deductive value is to be arrived at after giving......
March 19, 2017 Case Laws Customs

Import of Parts of Computers - denial of exemption on the ground that the Notification applies to Central Processing Unit (CPU) and not to Parts of Computers - Tribunal.....
March 19, 2017 Case Laws Customs

Diversion of goods imported under DEEC Scheme - the main appellant has to use the same for manufacture of final products. In the absence of any such manufacture,......
March 19, 2017 Case Laws VAT and Sales Tax

Whether the sales tax dues constitute a first charge over the property? - the sales tax dues constitute a first charge over the property by virtue of the provisions of......
March 19, 2017 Case Laws Income Tax

Exemption u/s 10(37) - compulsorily acquired of land - merely because the assessee to avoid litigation entered into negotiations and settled the final compensation would....
March 19, 2017 Case Laws Income Tax

Addition u/s 68 - proof of source of the donor - Gift from his brother (relative) - The assessee had not proved his brother's source of income to the Department - demand confirmed - HC
March 19, 2017 Case Laws Income Tax

Automatic abatement of settlement application if no final order is passed by the Settlement Commission - though the petitioners to some extent were also responsible for.....
March 19, 2017 Case Laws Income Tax

Application for rectification / review of its order - Omission on the part of counsel to cite an authority of law does not amount to error apparent on the face of record....
March 19, 2017 Case Laws Income Tax

Validity of recording of observations by the ITAT while remanding the matter to the A.O. for re-adjudication of the issue - the observations made by the Tribunal at......
March 19, 2017 Case Laws Income Tax

Disallowance of the payment of the privilege fee - business expenditure or not - If any assessee has incurred expenses to discharge its statutory obligation for doing of....
March 18, 2017 Case Laws Income Tax

Determination of fee payable to Chartered Accountant (CA) for special audit assigned to him u/s 142 - Chartered Accountants are not automatons who, without having access....
March 18, 2017 Case Laws Companies Law

Compounding of offences arising out of various defaults and non- compliance of statutory requirements - Compounding of the offences under the Companies Act would hamper.....
March 17, 2017 Case Laws Service Tax

Principles of natural justice - the letters obtained from Blue Dart and the recitals contained therein, are in line with the statements made by the respective......
March 17, 2017 Case Laws Service Tax

Works contract - service tax amount had already been collected by his principals - merely for the reason that a person did not pay service tax or did not file return......
March 17, 2017 Case Laws Service Tax

Hiring of equipment and facilities - leasing of high quality fire equipments, electrical systems, Air Conditioning plants, DG sets, elavators, fixtures and fittings,......
March 17, 2017 Case Laws Central Excise

Restoration of CENVAT credit - The failure to challenge the reversal ordered by the assessing officer has settled that burden on the assessee. The restoration of credit.....
March 17, 2017 Case Laws Central Excise

Re-classification of goods - fly waste - classified under heading 5505.20 or under heading 5601.20? - the appellant had been initially directed to classify the goods......
March 17, 2017 Case Laws Central Excise

Valuation - sale through Depot - inclusion of incidental expenses - Subsequent sale at a later point of time and the actual sale price at the later point of time is not.....
March 17, 2017 Case Laws Central Excise

Manufacture / construction at site - 3.05 KMs away from the ‘site’ of the flyovers - since the said site was mentioned in the regular correspondence between N.H.A.I. and....
March 17, 2017 Case Laws Central Excise

CENVAT credit - the appellant received ‘supply of manpower’ from the service provider for the work in the nature of packing, forwarding, sales promotion and/or marketing....
March 17, 2017 Case Laws Customs

Release of seized gold - failure to issue within 6 months - service by affixing the notice on the notice board of the customs house would arise only in the event that......
March 17, 2017 Case Laws Customs

Refund - BCD - import from Japan - duty was paid at the time of import but refund claimed subsequently after obtaining certified copy of certificate of origin - The......
March 17, 2017 Case Laws Companies Law

Over-charge towards wharfage claim from the Board of Trustees - refund of the amount allegedly paid in excess - Period of limitation - revival of extinguished claim -......
March 17, 2017 Case Laws Income Tax

Agricultural income - Merely because the assessee’s husband owns some land, it cannot be assumed that the land was cultivated by his wife and she earned agricultural income. - AT
March 17, 2017 Case Laws Income Tax

Additions u/s 68 - Cash deposits in the bank account - since there are deposits and withdrawals during the year, the contention of peak credit can be accepted as there......
March 17, 2017 Case Laws Income Tax

Whether the Ld.CIT(A) can issue a direction to assess to tax the amount in the hands of HUF? - Even though HUF is represented by KARTA, still as per law, HUF is ‘such......

1 ....87 88 89 909192 93 94 95........ 138

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