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Highlights / Annotations / Catch Notes For April of 2017

Home Highlights April April 2017 Year 2017

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Showing 151 to 200 of 486 Records

1 2 345 6 7 8........ 10

April 20, 2017 Case Laws Customs

Sealing of factory premises - seizure of machinery - EPCG Scheme - the act of locking the immovable property instead of movable property, against the provisions of......
April 20, 2017 Case Laws VAT and Sales Tax

Penalty u/s 34(8) of the UPVAT Act - once it is found that tax deducted at source was not deposited within time, as was warranted under sub-section 6, payment of......
April 20, 2017 Case Laws VAT and Sales Tax

Cancellation of registration certificate - The Act does not contemplate that if claim of I.T.C. is reversed the registration of a dealer could be cancelled in addition......
April 20, 2017 Case Laws Indian Laws

Attachment of immovable properties ordered by PF organization - priority over the dues - Secured creditors (Banks) or PF organization - PF organization was within its......
April 20, 2017 Case Laws Indian Laws

The cheque was presented by the complainant for encashment after the expiry of currency of three months and in such circumstances, the provisions of Section 138 of the......
April 20, 2017 Case Laws Income Tax

Nature of expenditure through credit card - The bank statement, produced by it before the AO indicates the expenditure incurred but it does not prove the fact of......
April 20, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition of deemed dividend u/s 2(22)(e) - addition on account of deemed provisions cannot be construed as furnishing inaccurate particulars of......
April 20, 2017 Case Laws Income Tax

Contribution to State Renewal Fund - allowable expenditure - it was a legal obligation of the assessee towards contribution of the said amount to the State Renewal Fund.....
April 20, 2017 Case Laws Income Tax

TDS u/s 195 - payment made to KPMG International, Switzerland without TDS - principle of Mutuality application - Indian-Switzerland tax treaty - Once such identity is......
April 20, 2017 Case Laws Income Tax

Addition u/s 68 - the documents available with the AO could not be ignored as they reveal the modus operandi of the working particularly in the case of the assessee, as.....
April 20, 2017 Case Laws Income Tax

TPA - ALP - the corporate guarantee commission fee which is to be recovered from AE should be 0.50% which would meet the arms length requirement. - AT
April 20, 2017 Case Laws Income Tax

Accommodation entries - if the shares were of some fictitious company which was not listed in the Bombay Stock Exchange/National Stock Exchange, the shares could never......
April 19, 2017 Case Laws Service Tax

Scope of service - Once the State Authorities have treated the supply of food to the workers of the petitioner as sale, it is not open to the respondents to treat the......
April 19, 2017 Case Laws Service Tax

Validity of challenge made against order-in-original - Erroneous orders of statutory forums and/or courts can only be corrected by a procedure known to law - after more.....
April 19, 2017 Case Laws Service Tax

Mere non-payment of service tax and mere non-filing of returns does not attract the provisions of Section 78 as it contains the words fraud, wilful mis-statement and......
April 19, 2017 Case Laws Service Tax

Refund of interest - demand held as time barred - even though the appellant paid the amount voluntarily prior to issuance of show cause notice, he has contested the......
April 19, 2017 Case Laws Service Tax

Imposition of penalties - provisions of Section 73(3) of the FA, 1994 will be applicable in cases wherein appellant has discharged service tax liability and the interest....
April 19, 2017 Case Laws Service Tax

Extended period of limitation - there cannot be any intention to evade the service tax liability as the entire service tax paid under reverse charge mechanism can be......
April 19, 2017 Case Laws Service Tax

100% EOU - Rent-a-Cab service - the service recipient of the appellant, who is a 100% EOU, benefit of non-payment of service tax or refund of the service tax paid, can......
April 19, 2017 Case Laws Service Tax

Delayed payment of service tax with interest before issue of SCN - Invocation of section 73(4) - Levy of penalty - the adjudicating authority has failed to record any......
April 19, 2017 Case Laws Service Tax

Tour Operator Service - business of organizing outbound tour - division bench of tribunal referred the matter to the larger bench
April 19, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - refund claim forming part of finished goods - the dealers were not registered with the department and therefore, could not issue......
April 19, 2017 Case Laws Central Excise

SSI exemption - If the use of the brand name or trade name is not intended for the purpose of indicating a connection in the course of trade between such specified goods....
April 19, 2017 Case Laws Central Excise

SSI Exemption - proof of trading activity - since the Department had established the prima-facie case on the basis of seized private records and investigation carried......
April 19, 2017 Case Laws Central Excise

Excisability - manufacturing / fabrication of chimney - goods have in fact been manufactured and marketed by IEF and thus the marketability of the goods is established......
April 19, 2017 Case Laws Central Excise

CENVAT credit - credit availed on this service is denied for the reason that rail freight was brought under service tax net only w.e.f 01.09.2009 - appellants are......
April 19, 2017 Case Laws Customs

Refund claim - short landing of goods - till date no action has been proposed or taken against the Steamer Agent - rejection of refund is unjustified - AT
April 19, 2017 Case Laws Customs

Duty drawback - re-imported goods not re-exported within stipulated time - if the lower authorities are intending to collect the duty liability on the re-imported goods,....
April 19, 2017 Case Laws Customs

Valuation - Rejection of transaction value on the ground that there is a discount which has been offered to the appellant which is not in conformity with the trade......
April 19, 2017 Case Laws VAT and Sales Tax

Revision of order - Section 74A of the DVAT Act - Entitlement to interest u/s 42 of the DVAT Act - delayed grant of refund - notice uploaded on the Petitioner’s Web ID......
April 19, 2017 Case Laws Indian Laws

Liability under section 141 of the N.I. Act - criminal cases against partnership firm - the complaint was liable to be dismissed on the very first day of its......
April 19, 2017 Case Laws Indian Laws

Liability under section 141 of the N.I. Act - When such a trial proceeds against the known accused, if the evidence led in trial discloses offences committed by other......
April 19, 2017 Case Laws Income Tax

Compounding of offence u/s 276CC - assessee failed to file the return for two assessment years - it cannot be said to be the "first offence" committed by the assessee -.....
April 19, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition on remission/cessation of liability as per the provisions of section 41(1)(a) - the income was merely estimated without finding any......
April 19, 2017 Case Laws Income Tax

Validity of assessment proceedings - scrutiny assessment - AO has not issued any notice u/s 143(2) of the I.T. Act to the assessee. During the entire assessment......
April 19, 2017 Case Laws Income Tax

Addition u/s 68 - the assessee is not required to explain source of source of the fund gets buttressed by the amendment made in section 68 with effect from 01.04.2013,......
April 19, 2017 Case Laws Income Tax

Revision u/s 263 - revenue failed to bring on record that the order passed by the AO was erroneous and prejudicial to the interest of the Revenue - This is a case of......
April 19, 2017 Case Laws Income Tax

Claim of depreciation on motor car registered in the name of the Director and not the company - As the funds for purchase of vehicles have been provided by the assessee.....
April 19, 2017 Case Laws Income Tax

Revision u/s 263 - Disallowance u/s 14A r.w. rule 8D(2)(ii) - the mere fact that the CIT is not in agreement with the view adopted by the AO, would not render the order.....
April 19, 2017 Case Laws Income Tax

Validity of protective assessment - AO had taxed the capital gains in the hands of the assessee as it was found that her husband had not filed return of income.In......
April 19, 2017 Case Laws Income Tax

Disallowance out of travel expenditure - AO has rightly declined the said travelling expenses being not incurred upon the employees of the assessee firm - AT
April 18, 2017 Case Laws Service Tax

CENVAT credit - it is apparent that credit for the sewage treatment plant and for the garden maintenance cannot be denied as the same are statutory requirement for......
April 18, 2017 Case Laws Central Excise

Manufacture - clearances of the mixed solvent (spent solvents), which is done from the factory premises, is the residue, which gets retained after the manufacturing of......
April 18, 2017 Case Laws Central Excise

Valuation - Royalty paid to copyright owners - apportioned cost of master CD and its contents provided by the principal to the appellant is includible in the assessable.....
April 18, 2017 Case Laws Central Excise

Supply of goods to sub-contractor - International Competitive Bidding (ICB) - whether the appellant being supplier of the goods to sub-contractor whose name is appearing....
April 18, 2017 Case Laws Central Excise

Classification of goods - quilts - expended period of limitation - Since the CBEC Circular had issued clarification only on 20.10.2009 that the product manufactured and.....
April 18, 2017 Case Laws Central Excise

100% EOU - refund claim - rejection on the ground that the concept of cum-duty is not applicable to the DTA clearances made by EOUs - assessee had not collected any duty....
April 18, 2017 Case Laws Central Excise

Waste - Char Fines/Lumps arise as a waste during the manufacture of Sponge Iron are not excisable - AT
April 18, 2017 Case Laws Customs

Penalty - smuggling - Merely, because the other persons had pleaded guilty before the Trial Court and accepted the punishment, that would not have a bearing on the......
April 18, 2017 Case Laws Customs

Mere reference to paragraphs numbers of the Final Findings ex facie does not satisfy the requirements of passing a reasoned order. - HC

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