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Highlights / Annotations / Catch Notes For May of 2017

Home Highlights May May 2017 Year 2017

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Showing 1 to 50 of 492 Records

12 3 4 5........ 10

May 31, 2017 Case Laws Service Tax

Levy of service tax in the State of Jammu and Kashmir (J&K)- demand of service tax in relation to services said to be rendered by Gun testing conducted by Quality......
May 31, 2017 Case Laws Service Tax

Liability of service tax - “market fees” or “mandi shulk” - the appellants, being an Agricultural Produce Marketing Committee, is excluded from the tax liability -......
May 31, 2017 Case Laws Service Tax

Territorial Jurisdiction - demand of service tax - Commissioner of Service Tax, Bangalore has no jurisdiction to make any demand of service tax in respect of......
May 31, 2017 Case Laws Central Excise

Cenvat Credit - Emergence of Compost - whether manufactured product or not? - dumping of the viz., press-mud, spent wash and boiler ash in the compost pit - Compost is......
May 31, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - it can be said that at the most, the name “Minimax” belongs to both the entities namely, the partnership firm as well as......
May 31, 2017 Case Laws Customs

Levy of SAD - level playing field for indigenous manufacturers - The mere fact that there might be some inconvenience for a short period on account of the increase or......
May 31, 2017 Case Laws Customs

Classification of machinery for preparing animal feedings stuff - classified under CTH 8436 10 00 or under CTH 8479 89 99? - it cannot be considered as an agricultural......
May 31, 2017 Case Laws Companies Law

Conversion from public to private company - Alternation of articles by special resolution subject to the approval by the tribunal - conversion allowed - Tri
May 31, 2017 Case Laws Income Tax

Benefit of section 80G - The fulfilment of conditions under Section 10(23C) of the Act is only one of the conditions prescribed under Section 80G of the Act but besides.....
May 31, 2017 Case Laws Income Tax

Interest on Advanced Tax - - section 132 B(1) does not prohibit utilization of amounts seized during the course of search towards the advance tax liability - charge of......
May 31, 2017 Case Laws Income Tax

Penalty u/s. 271B - If the audit report was not enclosed to the return of income filed by assessee subsequently in response to proceedings u/s. 153C, AO should have......
May 31, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - suppression in closing stock - Even if some deduction or benefit is claimed by the assessee wrongly but bonafide and no malafide can be......
May 31, 2017 Case Laws Income Tax

Assessee is member of AOP and received interest as member of the AOP, hence as per section 67A, the income has to be computed in the hands of AOP and the share income......
May 31, 2017 Case Laws Income Tax

Status of indeterminate trust - the names of the beneficiaries are not specified in the trust and the individual shares of the beneficiaries are not ascertainable on the....
May 31, 2017 Case Laws Income Tax

Receipt of Gift from HUF - income from other sources - whether HUF comes under the term ‘group of relatives’ defined u/s 56(2)? - Held Yes - Receipt of Gift from HUF -......
May 30, 2017 Case Laws Service Tax

CENVAT credit - Rule 6(3) of the CCR, 2004 - non-maintenance of separate books of accounts - there is no reason to insist at the respondent should necessarily follow the....
May 30, 2017 Case Laws Service Tax

Service tax on the amount of rent receivable shown in the books of account - No service tax is payable on the rent receivable, but admittedly not received by the......
May 30, 2017 Case Laws Service Tax

SSI exemption - determination of value of taxable services upto 10 lakhs - for calculating that for the purpose of determining the aggregate value for exemption under......
May 30, 2017 Case Laws Service Tax

Liability of service tax - construction activities mainly non commercial structures under JNNURM - none of the constructed blocks have got 12 or more units, attracting......
May 30, 2017 Case Laws Central Excise

Valuation - includibility - related party transaction - whether the allegation of dealers sharing portion of the advertisement expenses, will constitute a extraneous......
May 30, 2017 Case Laws Central Excise

CENVAT credit - credit availed during setting up of the plant - It is obvious that when the project work of renovation and modernization of the plant is undertaken, it......
May 30, 2017 Case Laws Central Excise

Valuation - sale through depot - appellant has failed to mention the fact that they were adopting the price listed in their website and the fact came to the notice only.....
May 30, 2017 Case Laws Central Excise

Imposition of penalty - when an assessee on his own ascertainment pays the amount of duty and interest thereon before issue of SCN, then SCN demanding the said amount......
May 30, 2017 Case Laws Central Excise

CENVAT credit - duty paying invoices - debit notes - any document which contains the details prescribed u/r 4A(1) of the STR, 1994, the same can be considered as the......
May 30, 2017 Case Laws Central Excise

Levy of duty - manufacture of various gases such as Oxygen, Nitrogen, Argon etc. - gases which were vented out in the atmosphere are exempted from excise duty - duty not leviable - AT
May 30, 2017 Case Laws Central Excise

CENVAT credit - scope of input service - the services on which credit of tax paid was taken had been rendered to the respondent. It would also be natural for any......
May 30, 2017 Case Laws Central Excise

Valuation - Applicability of Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - The goods manufactured were both sold at the......
May 30, 2017 Case Laws Central Excise

CENVAT credit - Rule 3 (5A) of the CCR, 2004 - removal of Brass Tubes - removal as such or as waste? - the appellant have removed used Brass Tubes as ‘Brass Tubes’ and......
May 30, 2017 Case Laws Customs

Valuation - Import of crude oil - the demurrage charges are admittedly incurred after the goods reached the Indian port and therefore it is a post-importation event.......
May 30, 2017 Case Laws Customs

Violation of conditions for goods imported at concessional rate of duty for manufacture - import of LCD Panel - if the goods on importation are re-exported as such then.....
May 30, 2017 Case Laws Income Tax

Addition made on the basis of declaration of the assessee during search action - bogus purchases - The said letter clearly indicates that the additional income declared.....
May 30, 2017 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - load & advanced to the shareholders in the guise of share application money to the another concern / company - the dividend income is......
May 30, 2017 Case Laws Income Tax

Claim of exemption u/s 11 - violating conditions u/s 13 - foreign travel expenditure which has been incurred on the wife of Managing Director and Executive Director is......
May 30, 2017 Case Laws Income Tax

Penalty U/s 271AAA - In the statement recorded U/s 132(4) of the Act when the assessee categorically stated that he has derived undisclosed income by way of inflating......
May 30, 2017 Case Laws Income Tax

Revision u/s 263 - period of limitation - In the garb of revising the order of AO dated 14.03.2013 passed u/s 254 r.w.s.143(3) of the Act, the CT was virtually seeking......
May 30, 2017 Case Laws Income Tax

Penalty u/s. 271(1)(c) - assessment u/s 153A - the incorrect claim did not get noticed either by the assessee or by the AO and its correction at the time of filing of......
May 30, 2017 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(i) - overriding effect of section 172 - freight paid to non-resident shipping companies - there is no warrant in applying the......
May 30, 2017 Case Laws Income Tax

TPA - ALP adjustment in respect of royalty payment made - In the absence of justification, clubbing other transactions is not possible. The onus always lies on the......
May 30, 2017 Case Laws Income Tax

Income from a let out house property determination - The list of allowance of section 24 is exhaustive. In other words, no deduction can be claimed in respect of......
May 30, 2017 Case Laws Income Tax

The presumption u/s 292C of the Act is rebuttable presumption and does not lead to a conclusive evidence. The assessee from the very beginning denied that the documents.....
May 30, 2017 Case Laws Income Tax

Extension of stay for the recovery of demand granted subject to the condition that the assessee shall give undertaking to the effect that assessee shall not transfer,......
May 29, 2017 Case Laws Service Tax

Whether exemption provided for job work activities under N/n. 8/2005 dated 01.03.2005 should be considered as exempted service in terms of Rule 2(e) ibid for......
May 29, 2017 Case Laws Service Tax

Refund claim - N/N. 41/2007-ST dated 06/10/2007 - the refund of Service tax is available in spite of claiming drawback - AT
May 29, 2017 Case Laws Service Tax

Refund claim - N/N. 41/2007-ST dated 06.10.2007 - freight (GTA) paid to and fro to the port of export - the appellant has explained that the transportation charges paid.....
May 29, 2017 Case Laws Central Excise

As the amount paid by the respondent was during the pendency of finalisation of their provisional assessment and therefore, the same shall be treated as duty and on......
May 29, 2017 Case Laws Central Excise

Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT
May 29, 2017 Case Laws Central Excise

100% EOU - CENVAT credit - whether the respondent was correct in utilising the CENVAT credit balance available with him for discharge of applicable duties on the inputs.....
May 29, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances - whether the appellants have played foul of the provisions of 2(vi) of SSI exemption N/N. 8/2002-CE, which was in force during......
May 29, 2017 Case Laws Central Excise

Manufacture - Intermediary product - impregnated special woven fabric - chargeability of duty/marketability - this intermediate product cannot be marketed and therefore.....
May 29, 2017 Case Laws Customs

Classification of Dumb Floating Cranes Barge - The purpose of such vessel is to load/unload cargo from ship/shore on to the barge and to move such cargo between ship and....

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