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Highlights / Annotations / Catch Notes For May

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Showing 4101 to 4150 of 6674 Records

1 ....79 80 81 828384 85 86 87........ 134

May 27, 2017 Case Laws Central Excise

CENVAT credit - fake transaction - Once, it is demonstrated that reasonable steps had been taken, which is a question of fact in each case, it would be contrary to the......
May 27, 2017 Case Laws Customs

Classification of Rubber Process Oil - whether hazardous goods or not? - Held No - the raw RPO imported by the Appellants would merit classification under chapter......
May 27, 2017 Case Laws Customs

Penalty - confiscation - permission to re-export goods - import of baggage - Even though he has not made a correct declaration of the value of the imported goods by......
May 27, 2017 Case Laws VAT and Sales Tax

Validity of re-assessment proceedings - UP VAT - It is only on the basis of the fact that the royalty amount has not been clarified in the invoices that a decision has......
May 27, 2017 Case Laws Companies Law

Lien on shares - The amount which was due and payable by the Petitioner to the company have not been paid, due to which the company has rightly exercised its lien on the....
May 27, 2017 Case Laws Income Tax

Addition on accrual of income - deferred revenue - royalty - The rights of the TV Serial were to come back to the assessee after a period of 6 years - AS-9 allows......
May 27, 2017 Case Laws Income Tax

No disallowance could be made by applying section 40(a)(ia) of the Act in a case where tax was deducted at source under a wrong provision resulting in short deduction of tax. - AT
May 27, 2017 Case Laws Income Tax

Exemption u/s 54 - capital gains - acquiring substantial domain over the new flat within the specified period, the assessee could be said to have complied with......
May 27, 2017 Case Laws Income Tax

TDS u/s 194C - non-deduction of tax on the payment of supply of printed packing material - transaction on account of supply of printed packing material to the assessee......
May 27, 2017 Case Laws Income Tax

Bogus purchases - Addition made on account of purchases from the hawala parties - addition is to be restricted by applying GP rate of 10% on the said purchases over and.....
May 27, 2017 Case Laws Income Tax

Unexplained cash credit u/s 68 - AO has merely proceeded and relied on the information received from the DGIT(Inv), Mumbai that the assessee is one of the beneficiary of....
May 26, 2017 News GST

ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017]
May 26, 2017 Case Laws Service Tax

Demand of service tax - An agent merely procuring an order for advertisement for a principal namely print media is not an advertising agency. The appellants activity......
May 26, 2017 Case Laws Service Tax

Renting of immovable property service - The appellant have only let out plant and machinery and the manufacturing facility, which does not qualify under the definition......
May 26, 2017 Case Laws Service Tax

Work Contract - Whether the respondent-assessee is liable to service tax for constructing low cost housing or housing for economically weaker section for Varanasi......
May 26, 2017 Case Laws Central Excise

Reversal of cenvat credit - The appellant, being a Government Company, ought to have been more prudent and transparent in all its deeds, acting as a model to others. No.....
May 26, 2017 Case Laws Central Excise

CENVAT credit - before utilisation of credit if the same has been reversed will amount to not taking credit and would not attract liability of interest - Interest......
May 26, 2017 Case Laws Central Excise

CENVAT credit - Once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, the duty......
May 26, 2017 Case Laws Central Excise

Classification of goods - rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - AT
May 26, 2017 Case Laws Central Excise

Classification of goods - Milk Shake Mix (MSM) - Soft Serve Mix (SSM) - Coffee Cream - Addition of stabilizers is essential to maintain the consistency and shelf life of....
May 26, 2017 Case Laws Central Excise

CENVAT credit - job-work - goods were not received back within 180 days - The liability of interest is limited to the amount of CENVAT credit only for the period beyond.....
May 26, 2017 Case Laws Customs

Fraudulent availment of drawback - Was the CESTAT is justified in directing the concerned Authority to issue a SCN within 15 days for complete the proceeding within the.....
May 26, 2017 Case Laws Customs

Detention of goods - provisional release of goods - The drawing of a distinction between seizure of imported goods as a result of undervaluation and seizure of imported.....
May 26, 2017 Case Laws Customs

Power of the proper officer - A new inserted Section 28(11) does not empower either the officers of DRI or the DGCEI to adjudicate the SCN issued by them for the period.....
May 26, 2017 Case Laws VAT and Sales Tax

Penalty u/s 45(6) of the Gujarat Sales Tax Act, 1969 - the penalty u/s 45(6) of the Act is mandatory and therefore, the same can be levied by the revisional authority......
May 26, 2017 Case Laws Income Tax

Accrual of interest income - Commercial decision was taken by the appellant-assessee not to charge interest from these two borrowers as the assessee wanted to ensure......
May 26, 2017 Case Laws Income Tax

Benefit of Indo-Swiss treaty / DTAA - Although the assessee company had a PE in India in the year under consideration, the ships i.e. the property in respect of which......
May 26, 2017 Case Laws Income Tax

Additions u/s 41 - the assessee had stopped its business and liability is had been shown on account of interest payable for the last for many years which was not paid......
May 26, 2017 Case Laws Income Tax

Carry forward and set-off of losses - demerger - Applicability of provisions of Sec. 72A(4) - transfer of only the specified assets and liabilities - the scheme of......
May 26, 2017 Case Laws Income Tax

Revision u/s 263 - Opportunity of being heard is little more than serving a notice on assessee. It is not an empty formality. - Since the mandatory requirement of......
May 26, 2017 Case Laws Income Tax

Addition on account of insurance claim - ascertaining actual loss of stock in fire - we fail to understand as to why and how the assessee has written off partial claim......
May 25, 2017 Case Laws Service Tax

Penalty u/s 78 - the respondent has collected the service tax from the client and not paid to Revenue - The reason given by the Commissioner (Appeals) for non-imposition....
May 25, 2017 Case Laws Service Tax

SEZ unit - Recovery of interest - adjustment with Refund claim - The Department cannot proceed to recover the interest u/s 87 without issuing a SCN and determination of.....
May 25, 2017 Case Laws Service Tax

Refund claim - Club or Association Service - Marking of protest is a message to the department that there is a dispute in payment of tax. - In the present case, no such.....
May 25, 2017 Case Laws Service Tax

Construction service - Valuation - the value of free supplied material from the service recipient need not to be included in the value of discharge of service tax liability - AT
May 25, 2017 Case Laws Central Excise

Valuation - MRP Valuation - cement in packed form (in 50 kg bags) - supply to industrial consumer or institutional consumer - though goods marked as not for sale, are......
May 25, 2017 Case Laws Central Excise

Refund of CENVAT Credit lying unutilized - Rule 5 authorizes grant of refund only in case where final products have been exported. Thus, there is no provision in law of.....
May 25, 2017 Case Laws Central Excise

Classification of Magnesium Sulphate - Fertilizer/Micronutrient - there is no specific heading in the tariff for classification of micronutrient. However, where the......
May 25, 2017 Case Laws Central Excise

CENVAT credit - input services - pipelines exclusively used for transport of water - subject input service is having sufficient nexus with the manufacturing process of......
May 25, 2017 Case Laws Customs

Classification of New Trim Cutting Synthetic Waste - classified under CTH 63109040 or under CTH 5603 - imported goods are in the nature of waste used for manufacture of.....
May 25, 2017 Case Laws Customs

Imposition of penalty u/s 114 (iii) of the CA and u/s 117 of the CA on CHA - o evidence on record to show that he was aware of the over-valuation of the export......
May 25, 2017 Case Laws Customs

Penalty on C&F Agent - aid and abetment in the evasion of the customs duty - it cannot be said that since the CHA was not penalised the appellants should also be......
May 25, 2017 Case Laws VAT and Sales Tax

Composite works contract - valuation - remainder i.e. after excluding the earthwork, entire contract constitutes the works contract and that 30% thereof was liable to be....
May 25, 2017 Case Laws VAT and Sales Tax

Levy of penalty - Rate of tax - Solvent Cement Solution - classification - it is a case of classification and two views are possible and at least the assessee also......
May 25, 2017 Case Laws Income Tax

Registration under Section 12A/12AA - The mere fact that there were no financial irregularities in running of the societies is not sufficient to infer that the societies....
May 25, 2017 Case Laws Income Tax

Transfer of cases - section 127 - Considering it cannot be said that the impugned order of transfer under Section 127 of the IT Act suffers from any illegality more......
May 25, 2017 Case Laws Income Tax

Penalty u/s 271BA - non-filing of audit report in Form 3CEB - international transactions - the expression "May" used in section 271BA needs to be viewed liberally - in......
May 25, 2017 Case Laws Income Tax

Unexplained cash credit u/s.68 - unsecured loan taken - the assessee has maintained stoic silence on being told about these lenders being alleged to be shell entities,......
May 25, 2017 Case Laws Income Tax

Capital gain computation - fair market value of the property - Applicability of section 50C - If the sale transaction in question is not registered with stamp value......
May 24, 2017 Case Laws Service Tax

Business Exhibition Service - service received from foreign service provider - There is not even part performance or part receipt of service within India - there cannot.....

1 ....79 80 81 828384 85 86 87........ 134

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

F: Consolidated SCN and Order

F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

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?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

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.

H: Dividend income taxability, intra-group services' TP adjustment throug...

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

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

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

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...

H: Charitable trust denied tax exemption for excessive commercial exploit...

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

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

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

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

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