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Highlights / Annotations / Catch Notes For April of 2017

Home Highlights April April 2017 Year 2017

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Showing 251 to 300 of 486 Records

1 ....2 3 4 567 8 9 10

April 15, 2017 Case Laws Income Tax

Payment of agency fees - construction of toll rod / Noida DND fly over - Revenue expenditure or capital expenditure - activities of these agents during the post......
April 15, 2017 Case Laws Income Tax

Trading addition on account of bogus purchase - Merely non-appearance of the supplier in absence of any other corroborate evidence cannot be a basis to justify the stand....
April 15, 2017 Case Laws Income Tax

Assessee is a credit cooperative society. It is entitled for deduction u/s 80P(2)(1) on the interest income earned by it from its members. The interest income earned on.....
April 14, 2017 Notifications Central Excise

CENVAT Credit (Second Amendment) Rules, 2017 - Amendments relating to Input services - transportation of goods by a vessel from a place outside India up to the customs......
April 14, 2017 Notifications Service Tax

Service Tax (Third Amendment) Rules, 2017 - Composite levy in case of transportation of goods by a vessel from a place outside India up to the customs station of......
April 14, 2017 Notifications Service Tax

Point of Taxation (Amendment) Rules, 2017 - Determination of point of taxation in case of services provided by a person located in non-taxable territory to a person in......
April 14, 2017 Notifications Service Tax

Seeks to Amend Notification No. 30/2012-Service Tax, dated the 20th June, 2012 - Reverse Charge Mechanism - Notification
April 14, 2017 Notifications Service Tax

Service Tax (Settlement of Cases) Amendment Rules, 2017 - Notification
April 14, 2017 Case Laws Service Tax

Laying optical fibre cable alongside or under the road - the word “cable” will include all types of cables including electrical cables as well as optical fibre cables -.....
April 14, 2017 Case Laws Service Tax

Refund claim - N/N. 41/2007-S.T. - Instead of certifying each and every invoice individually and separately, if a consolidated certificate giving details of the......
April 14, 2017 Case Laws Central Excise

Valuation - cost of design and development of art work - as per the clear provision made in the Central Excise Valuation Rules, 2000 w.e.f 01/07/2000 - for the entire......
April 14, 2017 Case Laws Central Excise

Cenvat credit - cement has been admittedly used in the erection of capital goods, being machinery, without which manufacture of dutiable goods is not possible - credit allowed - AT
April 14, 2017 Case Laws Central Excise

Assessable value - deduction towards cash discount on excise duty payable realized back through debit notes - There will be no need to add back the discounts to the......
April 14, 2017 Case Laws Central Excise

Refund - the appellant is a 100% EOU and exporting 100% of their final product. The duty was paid on the furnace oil which was used in the manufacture of exported goods.....
April 14, 2017 Case Laws Customs

Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the......
April 14, 2017 Case Laws Companies Law

Condonation of delay - Company application - this Court has no power to condone delay beyond the period of 60 days and admittedly in this case delay is 135 days,......
April 14, 2017 Case Laws Indian Laws

When cheque towards advance payment is dishonoured, it will not give rise to criminal liability u/s 138 of the Act. Issuance of cheque towards advance payment could not.....
April 14, 2017 Case Laws Indian Laws

Entertainment tax on the musical concert performed / organized by the petitioner - It is an admitted position that same is having commercial element and even they charge....
April 14, 2017 Case Laws Income Tax

Petition to Accept amount of 25% tax payable on declared undisclosed income under the Income Declaration Scheme, 2016 even after the specified date to make the payment -....
April 14, 2017 Case Laws Income Tax

Estimation of income - N.P. determination - the method adopted to make the estimate of income of the assessee cannot be said to be based on no evidence or basis. No......
April 14, 2017 Case Laws Income Tax

Addition in the hands of a company can be made u/s 68 in its first year of incorporation - The mere fact that the assessment year is the year of commencement of business....
April 14, 2017 Case Laws Income Tax

Commission to sole selling agent disallowed - Reasonableness - There was no service provided by the partners of M/s. Laxmi & Co. in respect of manufacture and sale of......
April 14, 2017 Case Laws Income Tax

Undisclosed cash credit - receipt from the close relatives of the Assessee - creditworthiness and source - additions have not been made based on mere suspicion, surmises....
April 14, 2017 Case Laws Income Tax

Additions u/s 41(1) when the liability is no longer payable - CENVAT credit appears on the liability side and this amount was apparently payable to the parties from whom....
April 14, 2017 Case Laws Income Tax

Intimation u/s 143(1) by changing the status of the assessee which consequently enhanced the tax liability of the assessee - from an AOP to a person taxable in terms of.....
April 14, 2017 Case Laws Income Tax

Prior period expenditure - when prior period income is taxed prior period expenditure cannot be disallowed - AT
April 14, 2017 Case Laws Income Tax

Addition u/s 194C r.w.s 40(a)(ia) - When the assessee has been alleging that he was only extending facility to his client for delivery of lignite and coal, he has not......
April 13, 2017 Articles Service Tax

Service Tax on Construction Services / Works Contract wherein the cost of Land is involved - Retrospective amendment - Service Tax
April 13, 2017 Case Laws Central Excise

CENVAT credit - calcined lime is generated unavoidably during the course of manufacture of lime - Rule 6(3) is not applicable in case of calcined lime which is by......
April 13, 2017 Case Laws Central Excise

Samples of medicine for testing - duty liability discharged by the appellant itself does not arise as there is no clearance of the finished goods from the factory premises - AT
April 13, 2017 Case Laws Central Excise

Since the appellant had categorically informed the department regarding supply of goods under EPCG licence and filed the re-warehousing certificate, the allegation of......
April 13, 2017 Case Laws Service Tax

Failure to pay tax - financial difficulty - repeated failure - keeping in mind that financial difficulties of appellant have escalated to a point that they have had......
April 13, 2017 Case Laws Service Tax

Since the appellant is an exporter of manganese ore, on which no duty and tax is payable, there was scope for entertaining the bona fide belief that no service tax is......
April 13, 2017 Case Laws Service Tax

CENVAT credit was rightly denied on Construction of cabin chair, etc., bill for miscellaneous work in MD quarters, bill for miscellaneous work in apartment and use of telephone - AT
April 13, 2017 Case Laws Service Tax

Deploying highly skilled and trained personnel for taking care of periodical servicing or even putting those people throughout the year on such job in respect of......
April 13, 2017 Case Laws Customs

Suppression and mis-declaration of value of goods - extended period of limitation - Leaving column of invoice value blank, failure to mention invoice number and......
April 13, 2017 Case Laws Customs

Refund claim without challenging the assessed bill of entry - whether the appellants are eligible to refund of cess paid against 48 assessed shipping bills during the......
April 13, 2017 Case Laws VAT and Sales Tax

A dealer entrusted with the task of carrying out drilling operations in the west-coast on the Arabian Sea, when subjected to service tax liability by the concerned......
April 13, 2017 Case Laws VAT and Sales Tax

Deemed sale - VAT - the equipment and technical personnel provided by the petitioner to the main contractor are on charter hire, where the complete control was retained.....
April 13, 2017 Case Laws Income Tax

Addition of sum paid to secure the possession of the flat - unexplained investment - since the broker had denied the receipt of payment and the Society had also denied......
April 13, 2017 Case Laws Income Tax

Deduction u/s.80IC in respect to third party manufacturing done by the assessee - assessee is engaged in the manufacturing and selling of the products on its own account....
April 13, 2017 Case Laws Income Tax

Unexplained purchase u/s 69C - addition of the peak of financial transaction - the entries were bereft of reality and are prepared only to escape any negative......
April 13, 2017 Case Laws Income Tax

Once the assessee has claimed the standard deduction in relation to the leased property which includes furniture and fixtures, the assessee is not entitled to further......
April 13, 2017 Case Laws Income Tax

Addition u/s 14A - Once holding of investment was considered incidental to the business of banking to the assessee, Section 14A of the Act could not have been applied. - AT
April 12, 2017 Circulars Income Tax

Salary accrued to a non-resident seafarer for services rendered outside India on a foreign ship shall not be included in the total income merely because that said salary....
April 12, 2017 Case Laws Service Tax

Rejection of VCES - The scheme itself cannot be defeated by holding that on the earlier occasion parties like the petitioners have accepted their liability - The......
April 12, 2017 Case Laws Service Tax

Refund of cenvat credit for the period prior to registration of Assessee - refund should not be denied on technical grounds. - HC
April 12, 2017 Case Laws Service Tax

Construction and commissioning of petrol pumps for oil companies - denial of abatement - when the works contracts were not subject to service tax prior to 1.6.2007,......
April 12, 2017 Case Laws Service Tax

Refund - deposit of service tax with interest on the instruction of revenue - Subsequently, CBEC clarified that service as provided by the appellant, was covered under......
April 12, 2017 Case Laws Service Tax

Extended period of limitation - There were two earlier proceedings against the appellant regarding the tax liability as “Commission Agent” under “BAS” - No justification....

1 ....2 3 4 567 8 9 10

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H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...