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Highlights / Annotations / Catch Notes For May

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Showing 4051 to 4100 of 6674 Records

1 ....78 79 80 818283 84 85 86........ 134

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....
May 29, 2017 Case Laws Customs

Classification of Rubber Process Oil - the imports of the appellants do contain a higher percentage of aromatic constituent than prescribed for classification under Heading 2710. - AT
May 29, 2017 Case Laws Customs

Mere failure on the part of the appellant to produce some document to the satisfaction of the Customs Authority does not ipso-facto lead to inevitable conclusion that......
May 29, 2017 Case Laws Income Tax

Addition u/s 44BB - AO has presumed that assessee’s representative might have come earlier also before the actual arrival of the barge in the Indian waters. Such......
May 29, 2017 Case Laws Income Tax

Expenses incurred on dismantling, transportation and re-erection and commissioning of the manufacturing units to another location - Shifting of the plant was only for......
May 29, 2017 Case Laws Income Tax

The depreciation is allowed by the government to give part of the profit to the businessman and he can make another plant and machinery at the end of the old machinery......
May 29, 2017 Case Laws Income Tax

Short deduction of TDS - Non residents not having PAN - TDS @10% or 20% - invoking the provisions of Section 206AA - the PANs now made available for both the assessment.....
May 27, 2017 Case Laws Service Tax

The appellants are liable to service tax on reverse charge basis in respect of commission paid to foreign agents. Such liability will be only w.e.f. 18/04/2006 and......
May 27, 2017 Case Laws Service Tax

Liability of tax - The activity of foreign exchange broking liable to service tax under the provisions of Finance Act has been explained and the activities of the......
May 27, 2017 Case Laws Service Tax

Penalty - supply of tangible goods service - reverse charge mechanism - during the course of investigation they were convinced and they have discharged the entire......
May 27, 2017 Case Laws Service Tax

Aviling CENVAT credit while availing the benefit of abatement under N/No. 1/2006-ST - The appellant have admittedly reversed the said amount of credit much before the......
May 27, 2017 Case Laws Central Excise

Recovery of excess duty - Section 11D(2) of the CEA, 1944 - the appellant had cleared the inputs as such on payment of duty, adopting transaction value, instead of......
May 27, 2017 Case Laws Central Excise

CENVAT credit - removal of input as such by manufacturer after reversal of Cenvat credit cannot be treated as trading activity - AT
May 27, 2017 Case Laws Central Excise

Remission of duty - from the Fire Report, the reason of fire is evident, that the fire occurred due to short circuit of electricity, which is definitely beyond the......
May 27, 2017 Case Laws Central Excise

Classification of Henna powder in unit containers - classifiable under CTH 3305 or under 1401 1019? - if Henna Powder is indicated to be used as hair dye then it would......

1 ....78 79 80 818283 84 85 86........ 134

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F: ITC Issue in case of Acqusition of Company in Insolvency

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N: Central Government notifies transfer of capital asset from NLC India L...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

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N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

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H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

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H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

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H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

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H: Directors' remuneration not liable for service tax as employer-employe...

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