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Highlights / Annotations / Catch Notes For April of 2017

Home Highlights April April 2017 Year 2017

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Showing 351 to 400 of 486 Records

1 ....4 5 6 789 10

April 10, 2017 Case Laws Central Excise

Filter Cake emanated from the affluent plant - excisability / marketability - Revenue thereby failed to discharge its burden of proof demonstrating that the Filter Cake.....
April 10, 2017 Case Laws Central Excise

Valuation - technical know-how fee - royalty fee - There is no evidence that the burden of royalty is to be borne by the appellants. Same is therefore not includible in.....
April 10, 2017 Case Laws Customs

Prohibited goods - import of old and used furniture, not more than 10 years old - furniture would fall under the category of capital goods used for providing services -.....
April 10, 2017 Case Laws Customs

Classification of the technical documents which were imported by the appellants for the use in setting up spin drawing winding machine - classifying the technical......
April 10, 2017 Case Laws Customs

Classification of empty bottle Inspector Morella number Lynott Tronic 735M 2 - forming of the PET bottle - The machines imported by the appellant being used in......
April 10, 2017 Case Laws Customs

Project import - Prima facie, Turbine does not produce energy without being integrally connected to other energy producing devices. Therefore any grant of exemption......
April 10, 2017 Case Laws Indian Laws

The offence u/s 138 of the NI Act though technical, is punitive in nature. Hence, once the accused had rebutted the initial presumption it was imperative upon the......
April 8, 2017 Case Laws Service Tax

Adjustment of excess amount of Service Tax paid in earlier months in the succeeding months - whether the adjustment made by the appellant on the excess payments made by.....
April 8, 2017 Case Laws Central Excise

SSI exemption - Valuation - the appellant has put mark of M/s Director Transport, UT, Chandigarh and M/s Chief General Manager, DTC, New Delhi i.e. CTU/DTC, therefore,......
April 8, 2017 Case Laws Central Excise

CENVAT credit - inputs written off - even for the period prior to insertion of sub-rule (5B) of Rule 3 of the CCR, 2004, this Tribunal in the appellant's own case......
April 8, 2017 Case Laws Central Excise

Removal of capital goods after use - once the appellant have admittedly paid the duty, payment of interest is inevitable and the same is piggyback of the principal......
April 8, 2017 Case Laws Central Excise

Valuation - sales promotion which is part and parcel of sale price of distributors cannot be added in the sales price of the appellant, particularly when there is no......
April 8, 2017 Case Laws Customs

Export of rice - the proportion of non-Basmati Rice found in the samples exceeded 20%. The goods were exported against test bond and therefore the liability of......
April 8, 2017 Case Laws Customs

Classification of butter flavouring - classified under CTH 3302 10 90 or CTH 2106 90 60? - the ingredients i.e. butter fat is not a plant origin. Therefore, in our......
April 8, 2017 Case Laws VAT and Sales Tax

The legislature is entitled to prescribe the conditions subject to which the taxable person shall be entitled to ITC. When a party fulfills the conditions, as may be......
April 8, 2017 Case Laws Income Tax

The Finance Act, 2002 itself indicates that during the relevant assessment year compensation received by the Assessee under non-competition agreement was a capital......
April 8, 2017 Case Laws Income Tax

TPA - reject the 53 comparable entities - scope of adjudication in remand proceedings - The operative part of the ITAT’s direction to carry out the exercise afresh since....
April 8, 2017 Case Laws Income Tax

Nature of Land - assessee has erred in disclosing the land earmarked for promoting software park in the financial system of stock-in-trade - it is genuine mistake of the....
April 8, 2017 Case Laws Income Tax

Addition u/s 40A(2)(a) - payment to the shareholders-directors - compensation to the tenants for vacating the premises - Since the amount was paid as a commercial......
April 8, 2017 Case Laws Income Tax

Expenses incurred for CSR by providing ambulance services, paramedical services and medical supplies to villagers in the vicinity of its container terminal cannot be......
April 8, 2017 Case Laws Income Tax

We are inclined to adopt GP ratio of 12.5% on alleged bogus purchases in the instant case which in our considered view is fair, reasonable and rational keeping in view......
April 8, 2017 Case Laws Income Tax

When the provision of section 80lA had been substantially amended and where the enterprise was only a developer of the Infrastructure facility, deduction could not be......
April 8, 2017 Case Laws Income Tax

An isolated transactions or activity cannot be a part of business and to consider the question of business there must regular activity of purchasing and selling. In the.....
April 8, 2017 Case Laws Income Tax

In the event of assessee being allowed only partial tax credit in respect of taxes withheld abroad, the assessee cannot be allowed any deduction, in respect of the......
April 8, 2017 Case Laws Income Tax

Clam of deduction u/s 54F - assessee made the investment within the due date prescribed under section 139(4) and it was held that section 54 or section 54F for that......
April 7, 2017 Case Laws Service Tax

Tour operator service - They only provided buses on fixed charges for transportation of staff as per the schedule and timing decided by the client company. In such......
April 7, 2017 Case Laws Service Tax

Taxability - amount received and/or retained by assessee towards expenditure as consideration for rendering of 'club or association service' - There can be no doubt that....
April 7, 2017 Case Laws Service Tax

Classification of service - Unless an activity is optional for the continued existence of the organization and permits the flexibility of self-performance vis-a-vis......
April 7, 2017 Case Laws Central Excise

Recovery of dues of sole proprietor concern - both proprietress as well as power of attorney holder of concern died - the heirs of such deceased sole......
April 7, 2017 Case Laws Central Excise

Levy of duty on manufacturing of Chewing Tobacco or Unmanufactured Tobacco - if a packing machine is in working condition, then, its speed is a relevant consideration......
April 7, 2017 Case Laws Central Excise

100% EOU - Refund claim - it cannot be said that Rule 5 refund is applicable only for exports of goods out of India and not for deemed exports supplies in India - deemed....
April 7, 2017 Case Laws Central Excise

100% EOU - cotton waste cleared to DTA sales - cotton waste is exempted under N/N. 23/2003-C.E. without any condition. Even if the respondents have no permission for DTA....
April 7, 2017 Case Laws Central Excise

Valuation - transaction value - the price being paid by the Oil Marketing Companies (other than BPCL) includes the terminal charges also - price or cost paid to the......
April 7, 2017 Case Laws Customs

Import of video cassette blanks - the goods are correctly classifiable under Exim Code No.852390 03.20 and as such freely importable - AT
April 7, 2017 Case Laws Customs

If the Revenue has chosen to rely only upon some of the documents recovered from the assessee, it is the duty of the Revenue to return all the balance documents on which....
April 7, 2017 Case Laws VAT and Sales Tax

The difference in the amount of tax paid with the return and the tax payable would be more than 25% - penalty u/s 45(6) is rightly imposed on the difference of tax paid.....
April 7, 2017 GST

Customs, Excise & CST amendments - Post GST
April 7, 2017 Case Laws Income Tax

Special audit u/s 142(2A) - there are complex issues relating to introduction of land by the partners into the firms; revaluation of land; credit of partners in capital.....
April 7, 2017 Case Laws Income Tax

CBDT directed to process the petitioner’s application under the IDS, 2016, and give adjustment or credit to the amounts paid as advance tax and TDS to its account, under....
April 7, 2017 Case Laws Income Tax

Tax withholding liability - liability to deduct tax at source u/s 196C r.w.s. 115AC on the interest payable on FCCBs - since income in question is squarely falling under....
April 7, 2017 Case Laws Income Tax

Nature of receipt - damages received from DDA - loss of sources of income - Arbitration awards from DDA in respect of construction of houses - Receipt is capital in......
April 7, 2017 Case Laws Income Tax

Royalty/fees for technical services u/s. 9 (1) (vi)/9 (1)(vii) - payment made by SCB to assessee company does not fall within the realm of “fees for technical......
April 7, 2017 Case Laws Income Tax

Assessing Officer was right in making additions towards difference in turnover as per books of account and TDS certificates - AT
April 7, 2017 Case Laws Income Tax

Reopening of assessment - As a matter of fact despite assessee’s repeated submission that notice has not been served properly, the AO has not bothered to serve the......
April 7, 2017 Case Laws Income Tax

Assets given on lease and returning back to the assessee and again given on lease depreciation is required to be allowed once the assets purchased in the earlier year......
April 7, 2017 Case Laws Income Tax

The liability of sales and promotion expenses or advertisement lies with the wholesale buyers and not on the assessee and assessee merely acts as a coordinating/managing....
April 7, 2017 Case Laws Income Tax

The best judgment is not a provision to penalize the assessee and resort to wild estimate but it is a machinery provision which is to be based on assessing the correct......
April 7, 2017 Case Laws Income Tax

Interest was payable u/s 234B - if the assessee is not able to forecast / anticipate the event for accrual of income during the previous year, no Interest can be demanded u/s 234B - AT
April 6, 2017 GST

Rajya Sabha today cleared the decks for the rollout of the historic Goods and Services Tax (GST) from July 1 - Lok Sabha has already cleared these bills
April 6, 2017 Notifications Customs

Seeks to amend Notification No.12/2012-Customs, dated the 17th March, 2012, so as to allow duty free import of raw sugar upto a quantity of 5 lakh MT under Tariff Rate......

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Latest Circulars

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,...

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