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Highlights / Annotations / Catch Notes For April of 2017

Home Highlights April April 2017 Year 2017

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Showing 401 to 450 of 486 Records

1 ....5 6 7 8910

April 6, 2017 Notifications Income Tax

Central Government notifies provision of section 269ST shall not apply to receipt by any person from an entity referred to in sub-clause (b) of clause (i) of the proviso....
April 6, 2017 Case Laws Service Tax

Valuation - For authorized service stations, the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered - AT
April 6, 2017 Case Laws Service Tax

Valuation - the reimbursable amount sought to be taxed by revenue are in fact actual cost of stationery etc., hence adjudicating authority was correct in dropping......
April 6, 2017 Case Laws Service Tax

CENVAT credit - input services - setting up of Research Laboratory premises - if the premises are used for providing the output service, the credit of input services......
April 6, 2017 Case Laws Central Excise

Refund - the cenvat credit had reversed by the appellant voluntarily without any protest. In that circumstances, although the extended period of limitation is not......
April 6, 2017 Case Laws Central Excise

CENVAT credit - the appellant cannot be denied Cenvat Credit as final goods which are exempt has been cleared by the appellant on payment of duty. The said payment of......
April 6, 2017 Case Laws Central Excise

Imposition of equal penalty - availment of illegal CENVAT credit - when Section 11AC of CEA, 1944 has never been invoked by the Revenue in the SCN, the plea by the......
April 6, 2017 Case Laws Customs

Validity and legality of order passed by Settlement Commission - rejection of the application - looking to the totality of the facts of the present case, there is no......
April 6, 2017 Case Laws Customs

Valuation - inclusion of fees for engineering services - fee for technical services which are related to post-importation activities are not liable to be included in the....
April 6, 2017 Case Laws Customs

Valuation - 'apple juice concentrate' - documentary evidence of contemporaneous import not furnished - there is a gross contravention of the principles of natural......
April 6, 2017 Case Laws Indian Laws

A Private limited company is not discharging any public or governmental functions in carrying on its business as per the provisions of the SEZ Act - writ petition......
April 6, 2017 Case Laws Income Tax

Claim of deduction as Current repairs u/s 31 - when each of the Department/Division perform different functions, repair/substitution of an old machine will not come......
April 6, 2017 Case Laws Income Tax

Capital expenditure or revenue expenditure - The ‘loaner’ sets have been found to have average life of 36 months. In such circumstances, merely because the assessee has.....
April 6, 2017 Case Laws Income Tax

HRA exemption u/s 10(13A) - assessee was claiming loss from self occupied property and also claiming exemption u/s.10(13A) - The whole arrangement of rent payment by the....
April 6, 2017 Case Laws Income Tax

Liability to pay tax - Taxable in the hands of partner or Partnership Firm - the assessee has received interest and executed contracts in his name and TDS made on the......
April 6, 2017 News Income Tax

The restriction on cash transaction (an amount of two lakh rupees or more) shall not apply to withdrawal of cash from a bank, co-operative bank or a post office savings.....
April 5, 2017 Case Laws Service Tax

Challenge to the show cause notice - Cash discount - quantity discount - whether would come within ambit of service - The show cause notice will have to be adjudicated......
April 5, 2017 Case Laws Service Tax

SEZ unit - the assessee is eligible for refund of service tax on services used prior to commencement of commercial production - AT
April 5, 2017 Case Laws Service Tax

The persons who are providing services of construction of residential complex in the form of designing, planning, developing and so on will not be subject to service tax....
April 5, 2017 Case Laws Service Tax

Delayed payment of tax - reverse charge - whether a notice u/s 73(1) of FA, can demand interest or, for that matter, whether a penalty can be imposed for non-payment of.....
April 5, 2017 Case Laws Central Excise

Liability of the revenue to pay interest u/s 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund u/s......
April 5, 2017 Case Laws Central Excise

Valuation - There is no denying of this fact that this extra amount has been recovered from the buyer and the same is in respect of the goods manufactured and supplied......
April 5, 2017 Case Laws Central Excise

Since the scrap which has been cleared are in the form of old and used drums and claimed to have been received prior to appellant getting the status of EOU, in the facts....
April 5, 2017 Case Laws Central Excise

Manufacture - captive consumption - no duty liability arises as it is undisputed that the appellant has installed these reacting pots and distillation pots in its......
April 5, 2017 Case Laws Customs

Valuation - The consultancy charges are not to be included to the invoice values for import of the goods as product consultancy charge which has got nothing to do with......
April 5, 2017 Case Laws Customs

Classification of imported oil - In the absence of any categorical finding of the Dy. Chief Chemist that the product is furnace oil, the non-confirming oil has to be......
April 5, 2017 Case Laws Companies Law

The removal of the Director in violation of mandatory provisions of Section 169 of the Companies Act, 2013 has repeatedly been held to be an act of mismanagement and,......
April 5, 2017 Case Laws Income Tax

There is breach of Rule 46A(3) of Income-tax Rules, 1962 as no remand report was called by learned CIT(A) from AO and principles of natural justice is also breached as......
April 5, 2017 Case Laws Income Tax

Since the AO made the disallowance only on the ground that Form 15G/15H were not submitted to the ld. Commissioner in time, only penalty proceedings can be initiated......
April 5, 2017 Case Laws Income Tax

Depreciation on building - though the assessee might have taken possession of the property on 31.03.2007, there was no possibility for the building to be put to use on......
April 5, 2017 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - addition u/s 68 - the entire addition itself becomes debatable one. It is well settled proposition of law that the penalty u/s 271(1)(c)......
April 4, 2017 Case Laws Service Tax

Business Auxiliary Service - the services rendered to principal in USA, who had paid for the services in foreign exchange, has to be considered as export of service - AT
April 4, 2017 Case Laws Service Tax

Valuation - Works contract - The appellant have suo-moto paid service tax on the labour component, have paid Excise duty on the manufacture of LV/HV coils, and further......
April 4, 2017 Case Laws Service Tax

The SCN never proposed imposition of penalty under various sub-section/sub-clauses of Section 77 and the Original Authority traveled beyond the scope of SCN in imposing.....
April 4, 2017 Case Laws Service Tax

CENVAT credit - works contract - the Cenvat credit to which the contractor themselves are not entitled to, the said cenvat credit cannot be transferred to anyone - AT
April 4, 2017 Case Laws Central Excise

Valuation - subsidy - manufacture of DDT - whether amount of subsidy received by the appellant from the Government of India is to be treated as additional consideration.....
April 4, 2017 Case Laws Central Excise

CENVAT credit - there was no bar to utilize Cenvat credit of Basic Excise Duty for payment of Education Cess - demand set aside - AT
April 4, 2017 Case Laws Customs

Effective date of amending notification - In the notification dated 27.01.2017, nothing has otherwise been provided as regards the date of its enforcement. Therefore, it....
April 4, 2017 Case Laws Customs

Quantum of surety amount - If the petitioner can travel by Air and can have 1 kg. gold, he cannot be said to be a poor person - petition lacks merit, deserves to be dismissed - HC
April 4, 2017 Case Laws Customs

The mistake of law or mistake in legal understanding of opinion of a counsel does not bind the party whom he or she represents or at least to the extent of causing......
April 4, 2017 Case Laws Companies Law

Sanction and approval of a Scheme of Arrangement - looking from any angle this Tribunal is perforce to apply the provisions of 2013 Act in considering the sanction of......
April 4, 2017 Case Laws Income Tax

Nature of land - merely because the peculiar situation of the land near the sea side or stony side of the sea and that they never shown agriculture income out of it, it.....
April 4, 2017 Case Laws Income Tax

TDS u/s 194A - interest payment made under the award of the Tribunal in motor vehicle accident case - action of the Petitioner deducting tax at source on the interest......
April 4, 2017 Case Laws Income Tax

Additions cannot be made u/s 69C of the Act, as unexplained expenditure, towards difference between purchase price found in loose slips and amount recorded in books of account - AT
April 4, 2017 Case Laws Income Tax

A.O. has no jurisdiction to make additions in respect of concluded assessments in the absence of any incriminating materials. Hence, we direct the A.O. to delete......
April 4, 2017 Case Laws Income Tax

Levy of penalty u/s 271B read with section 274(1) - technical snag while upholding the tax audit report electronically - aking into the fact that the audit report has......
April 4, 2017 Case Laws Income Tax

Addition of the land development expenses - Taking into consideration all aspects, we are of the view that end of justice would meet if the expenditure out of land......
April 4, 2017 Case Laws Income Tax

Addition of cessation of liability u/s 41 - since the coupon in question is valid for a clear-cut expressly stated time period of one year wherein the coupon holder is......
April 4, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee has made a claim, which is one of the arguable claims, but assessee in its own wisdom, withdrawn that claim During the course of......
April 4, 2017 Case Laws Income Tax

The punitive charges paid are only compensatory in nature pursuant to the contractual obligation which is directly connected or intrinsically related with the carrying......

1 ....5 6 7 8910

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

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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.

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

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

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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...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

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