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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 4701 to 4750 of 6863 Records

1 ....91 92 93 949596 97 98 99........ 138

March 9, 2017 Case Laws Income Tax

Addition u/s 41 - proof of ceasation of liability - the burden of the Revenue to summon such creditors or transporters for establishing that the liability has ceased......
March 9, 2017 Case Laws Income Tax

Amount received on account of forfeiture of share application money by way of issue of share warrants - capital receipts OR revenue receipt - It is capital receipt and......
March 9, 2017 Case Laws Income Tax

Revision u/s 263 - claim of TDS - In the absence of any demonstrable loss of revenue, interference in exercise of power u/s 263 cannot be justified - AT
March 9, 2017 Case Laws Income Tax

Income from sale of the scrips - systematic purchase and sale transactions in shares - The profits/gains arising in the hands of the assessee company from the sale of......
March 8, 2017 Case Laws Service Tax

Refund claim - purchase of flats from builder - whether the appellants who are purchasers of an apartment/flat/residence from a builder or a developer is entitled to......
March 8, 2017 Case Laws Service Tax

SEZ unit - Refund claim - reversal of Modvat credit amounts to non-taking of credit on the inputs. Hence the benefit has to be given of the notification granting......
March 8, 2017 Case Laws Service Tax

Self / suo-moto adjustment of excess service tax paid - The only irregularity raised is that they did not intimate before adjustment - The facts do not reveal any......
March 8, 2017 Case Laws Service Tax

Business Auxiliary Services - receipt of commission - deposit of service tax by the recipient of services i.e. MUL - the petitioner’s contention that MUL/MSIL had paid......
March 8, 2017 Case Laws Central Excise

Scope for collecting duty - Additional Duties of Excise - whether the said duty being a surcharge leviable on duty, which itself being ‘nil’, would exclude the......
March 8, 2017 Case Laws Central Excise

CENVAT credit - appellant is liable to pay 10% of the value of e-bikes at the time of their clearance and the cenvat credit lying in their cenvat account shall not lapse....
March 8, 2017 Case Laws Central Excise

Valuation - manufacture of motor vehicles parts and clearance to own other unit - even though duty is payable and the recipient unit is part of the same entity and is......
March 8, 2017 Case Laws Central Excise

Classification of waste - cotton waste is predominates by weight over acrylic fibre in the facts and circumstances of the case, therefore, the same is to be classified......
March 8, 2017 Case Laws Central Excise

Clandestine removal - the income surrendered before the income tax department cannot be presumed as profit of manufactured goods without any cogent evidence that the......
March 8, 2017 Case Laws Central Excise

No doubt, the railway yard was definitely used for handling coal which is essential to the manufacturing process, nonetheless as, the same is outside the factory......
March 8, 2017 Case Laws Central Excise

CENVAT credit - Refund claim of the credit restored after reversal / restoration of disallowed credit - unjust enrichmen - to even conceive that restoration of CENVAT......
March 8, 2017 Case Laws Central Excise

CENVAT credit - denial on the ground that invoices issued by service provider do not contain STP code of the service provider - the availment of the said credit on the......
March 8, 2017 Case Laws Central Excise

Refund claim - accumulated CENVAT credit availed on input services - clearances to 100% EOU - the clearances to an EOU is to be treated as export and refund of......
March 8, 2017 Case Laws Customs

The lifesaving equipment that was imported is totally out of scope of either entry 19, 42 or 44 of Part B to the notification 208/81 for the reason that there was no set....
March 8, 2017 Case Laws Customs

Refund claim - additional duty of Customs paid u/s 3(5) of the CTA, 1975 - N/N. 102/2007-Cus dated 14.09.2007 - it is well settled that the substantial benefit granted......
March 8, 2017 Case Laws Customs

Continued imposition of ADD - import of Viscose Staple Fibre excluding bamboo fibre from Hongkong - It has been clearly recorded that cessation of existing anti dumping.....
March 8, 2017 Case Laws Customs

Import of Bakery Shortening from Sri Lanka - import prior to withdrawal of exemption - it is reflected that much before 2.6.2006, the goods have been imported under......
March 8, 2017 Case Laws Income Tax

TDS u/s 194I - non-deduction of tax at source on the hotel expenses - the rooms were hired on as and when available basis at the regular tariff rates subject to the......
March 8, 2017 Case Laws Income Tax

Addition on account of advances written off - whether allowable u/s. 37 - the advances were given in the course of business and accordingly the same is eligible for deduction - AT
March 8, 2017 Case Laws Income Tax

Receipt on account of sale of Shrink-wrap software is not in the nature of royalty hence is not liable in India in view of the provision of section 9(1)(iv) of the Act......
March 8, 2017 Case Laws Income Tax

Unexplained cash credit - AO has wrongly treated the share application money as income of the assessee. If any amount is to be added it should be added in the hand of......
March 8, 2017 Case Laws Income Tax

Exemption u/s 10A - Human Resources Services under Information Technology Enabled Products are eligible for the said exemption. - AT
March 8, 2017 Case Laws Income Tax

Addition on account of profit on pre-payment of deferred sales tax loan liability - claimed by the assessee as capital receipt - It is capital receipt and is not taxable u/s. 41(1) - AT
March 8, 2017 Case Laws Income Tax

Registration u/s 12AA - proof of charitable activities u/s 2(15) - The imparting of training in Correctional Administration to all officials of prison/police/judicial......
March 8, 2017 Case Laws Income Tax

MAT computation - adding back Rent equalisation reserve to the book profits - AS 19 is not applicable to lease of immovable property. - AO rightly added back the rent......
March 7, 2017 Case Laws Service Tax

Refund of unutilised CENVAT credit - rejection on the ground that the assessee was not registered with the service tax department at the time of providing / export of......
March 7, 2017 Case Laws Service Tax

CENVAT credit - book adjustments - When the service tax has been paid by the Associated Enterprises within time the demand of interest cannot sustain, in terms of......
March 7, 2017 Case Laws Service Tax

Imposition of penalty u/s 76 of FA - works contract service - doubts regarding the interpretation of relevant provisions - benefit of section 80 extended to appellant - AT
March 7, 2017 Case Laws Service Tax

Challenge to the issuance Show Cause Notice (SCN) - Levy of tax - Societies registered under the Co-operative Societies Act - there is no reason for this Court to......
March 7, 2017 Case Laws Service Tax

Refund claim - rejection on the ground of limitation - duty becomes refundable “as a consequence of” judgment, decree etc. - the judgment, decree etc. need not be......
March 7, 2017 Case Laws Central Excise

CENVAT credit - input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as......
March 7, 2017 Case Laws Central Excise

Availing cenvat credit while availing benefit of exemption - The reversal of Cenvat Credit on inputs used attributable to manufacture of said goods or reversal of amount....
March 7, 2017 Case Laws Central Excise

Cash refund - CENVAT credit lying unutilised - closure of factory - Section 11B of the CEA, 1944 - refund allowed - AT
March 7, 2017 Case Laws Central Excise

Valuation - the installation, erection & commissioning charges are not added/included in the assessable value for determination of Central Excise duty - AT
March 7, 2017 Case Laws Central Excise

Refund claim - excess payment of duty due to post removal discount - the appellant paid duty on the value including the discount that is to be allowed and therefore......
March 7, 2017 Case Laws Central Excise

Clandestine Removal - Fake invoices - the job workers are the manufacturer of the goods cleared on the strength of parallel/fake invoices. In that case if any duty is to....
March 7, 2017 Case Laws Central Excise

CENVAT credit - registered dealer from whom the goods have been procured by the appellants found to be non-existent - CENVAT Credit cannot be denied to the appellants on....
March 7, 2017 Case Laws Central Excise

Captive consumption - intermediate producut - Benefit of N/N. 67/95 dated 16.03.1995 - While trimming untrimmed sheets and circles scrap was generated, whether untrimmed....
March 7, 2017 Case Laws Customs

Valuation - import of crude oil - Quantity actually received into shore tank in port in India should be the basis for payment of Customs duty. Quantity shown in bill of.....
March 7, 2017 Case Laws Customs

Valuation - polyester PVC coated fabrics - either transaction value of the goods have been rejected under Section 14 of the Customs Act, 1962 and there is no......
March 7, 2017 Case Laws Customs

Remission of demurrage charges - Board of Trustee of Port could not bring anything on record to our notice which demonstrates the reasons for declining remission as......
March 7, 2017 Case Laws VAT and Sales Tax

Interpretation of statute - proviso to Section 19(2)(v) of the TNVAT Act, 2006 - reversal of input tax credit (ITC) - the proviso, on account of erroneous interpretation....
March 7, 2017 Case Laws Income Tax

Block assessment - Receipt of two gifts received by the assessee and the gift to the Assessee’s wife - Where an income and assets are disclosed in the books of account......
March 7, 2017 Case Laws Income Tax

Addition u/s. 69B - unexplained investment in land - AO was not justified in making addition under Section 69B of the Act solely relying upon the statements of those two farmers - HC
March 7, 2017 Case Laws Income Tax

Reopening of assessment - capital gain addition - transfer of land - the capital gain u/s 45 arises in the year of execution of deed and not when the same was registered....
March 7, 2017 Case Laws Income Tax

MAT computation - Book adjustments - Liability of interest on turnover tax - whether an allowable expenditure for computing book profit? - the provisions for interest on....

1 ....91 92 93 949596 97 98 99........ 138

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