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Highlights / Annotations / Catch Notes For May

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May 18, 2017 Case Laws Customs

Scope of levy of ADD - glass woven roving - Revenue’s interpretation of the notification that only those glass woven rovings which are used only for thermoplastic......
May 18, 2017 Case Laws VAT and Sales Tax

Restoration of registration of dealer - the dealer filed returns and also paid the penalty. The dealer also paid the tax with interest. Nothing adverse to the dealer was....
May 18, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee did not furnish inaccurate particulars with the intention to conceal income and rather it made a claim on the advise of the chartered......
May 18, 2017 Case Laws Income Tax

Restriction on expenses - merely because GMDC agreed to pay diesel expenses to the extent of 30% the Assessing Officer was not justified in restricting the diesel expenses to 30%. - HC
May 18, 2017 Case Laws Income Tax

Revision u/s 263 - While passing the order u/s.143(3), the AO has not uttered a single word with regard to applicability of provisions of Section 50C in respect of......
May 18, 2017 Case Laws Income Tax

Loss arising on the demolition of a depreciable asset - where an asset is demolished, and the block of asset ceases to exist, the difference between the written down......
May 18, 2017 Case Laws Income Tax

Determination of residential status of assessee - Relaxation of period of 60 days as per section 6(1)(a) to 182 days when employment is taken outside India as per clause....
May 18, 2017 Case Laws Income Tax

Levy of penalty - TDS deducted in paid in the next year - assessee had reasonable cause for non deduction of tax on such payments and after reconciliation the assessee......
May 18, 2017 Case Laws VAT and Sales Tax

Scope of Section 29 of the U.P. VAT - The power of re-assessment is quite different and distinct from that of review or of the appellate power. Therefore, the assessing.....
May 18, 2017 Case Laws Indian Laws

Requirement of deposit of seventy-five per cent of the amount of award as a pre-condition for entertaining an application / appeal - While upholding the validity of......
May 17, 2017 Case Laws VAT and Sales Tax

Deemed Sale - Transfer of right to use the goods - buses given on hire - The hired buses will be registered with the RTO, Pune in the name of the PMT as lessees and will....
May 17, 2017 Case Laws Service Tax

Cargo handling service - shifting of minerals from pithead to a specified area located within the mines and also removing over burden at mining sites to other location......
May 17, 2017 Case Laws Central Excise

Forced recovery of duty / collection of undated cheques - This illegal practice adopted by the Anti-Evasion Department of Central Excise requires a deeper investigation.....
May 17, 2017 Case Laws Central Excise

Classification of goods - Soft Drink Concentrates - there cannot be two opinions regarding the classification of the item Soft Drink Concentrates (unbranded) and,......
May 17, 2017 Case Laws Central Excise

Classification of Orthopaedic Heating Pads/Belts/Bands - classifiable under CTH 9021 10 00 or under CTH 3005 90 40? - the belts would fall under Orthopaedic appliances -....
May 17, 2017 Case Laws Service Tax

Refund claim - commission received in convertible foreign exchange - the appellant was the agent of Electro Motive Diesel (EMD), who obtained the orders from the Indian.....
May 17, 2017 Case Laws Central Excise

Cenvat Credit - Removal of goods as such - the quantity which has come back to the appellants cannot be considered as removal of input and no duty can be demanded on that quantity - AT
May 17, 2017 Case Laws Central Excise

Interest - penalty - reversal of CENVAT credit - if the duty liability does not arise, the question of payment of interest and imposition of penalty will not arise,......
May 17, 2017 Case Laws Central Excise

Cenvat Credit - There is no requirement in the Cenvat Credit Rules that prohibits a common Cenvat account for all the units comprised in one registration - there is no......
May 17, 2017 Case Laws Customs

Effective date of notification - the N/N. 1/2013 Customs dated 21.01.2013 was received by the government press on 21.01.2013 at 9.45 p.m., printed on 01.02.2013 and sent....
May 17, 2017 Case Laws Customs

Levy of Additional duty of Customs - Limestone Cess - mining of lime stone - no Additional Duty of Customs in the form of Lime Stone Cess u/s 3 of the Customs Tariff......
May 17, 2017 Case Laws Customs

Classification of imported “copper sulphate technical grade” - copper sulphate technical grade is used by the appellant for manufacturing of zinc concentrate. - the......
May 17, 2017 Case Laws Customs

The goods which were cleared earlier were cleared on final assessment of the bills of entry and the goods are not available for confiscation. In the absence of any......
May 17, 2017 Case Laws VAT and Sales Tax

Sale / Deemed sale - Transferable Development Rights (TDR) - whether handing over and construction of tenements to SRA amounts to sale within the meaning of MVAT or not?....
May 17, 2017 Case Laws Income Tax

Method of accounting - development agreement - Adhoc addition of 3% of work in progress - assessee is regularly following project completion method of accounting for......
May 17, 2017 Case Laws Income Tax

Denial of exemption u/s. 10(23C)(iii)(ad) - assessee is AOP - the Assessee is a family Trust and earning profit/benefits and not achieving the objects of the Trust -......
May 17, 2017 Case Laws Income Tax

Taxability of benefit or perquisite received from customers - section 28(iv) would not apply when the amount received is cash or is considered in terms of money - the......
May 17, 2017 Case Laws Income Tax

Penalty u/s. 271(1)(c) - wrong valuation of the property - assessee as well as the Revenue have been found to be at equal fault in evaluating the land in question -......
May 17, 2017 Case Laws Income Tax

Nature of activity - dividend received - taking land from the company on lease - sham transaction - amount received by the assessee to be treated as dividend income due.....
May 17, 2017 Case Laws Income Tax

TDS u/s 194H - TDS provisions under section 194H are not applicable in respect of sale of SIM cards/recharge coupons at discounted rates to the distributors. - AT
May 16, 2017 Case Laws Service Tax

Valuation - Business Auxiliary Service - deemed additional consideration - Revenue has no evidence to support the allegation that the value of iron ore fines likely to......
May 16, 2017 Case Laws Service Tax

CENVAT credit - classification of service at the recipient's end - case of appellant is that once the Department has accepted the service tax paid by GHIAL under Airport....
May 16, 2017 Case Laws Service Tax

The phase “in respect of roads” contained in clause (25b) of Section 65 ibid has a wider connotation and bears the widest possible scope and may be taken to mean “for......
May 16, 2017 Case Laws Service Tax

Business Auxiliary Service - activity of arranging finance/loans for various borrowers - amount received by the appellant and recorded in his books accounts as......
May 16, 2017 Case Laws Service Tax

Business Auxiliary Service - money changers business - the relationship between the appellant and the TCIL is that of seller and purchaser and cannot be termed as......
May 16, 2017 Case Laws Central Excise

Cenvat Credit - scope of input service - on the definition of the words “input service” itself, the LNG, to the extent used for production of electricity wheeled out to.....
May 16, 2017 Case Laws Central Excise

CENVAT credit - spring steel bars (SS Bars) - denial on the ground that these items are not purchased from authorized dealers as approved by railways and further these......
May 16, 2017 Case Laws Central Excise

SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI......
May 16, 2017 Case Laws Central Excise

Clearance made against CT-3 provided by the consignee of the goods - demand on the ground that the appellants have not produced the re-warehousing certificate in time -.....
May 16, 2017 Case Laws Income Tax

Non-supply of the certified copies of the order sheet - Revenue directed to supply the copy of entire order sheet on deposit of applicable fee as computed and intimated.....
May 16, 2017 Case Laws Income Tax

Exemption u/s 11 - On enquiry by assessing officer, it was proved that the persons who paid rent of community hall and who paid the corpus donation were same - This is......
May 16, 2017 Case Laws Income Tax

Validity of proceedings u/s 153A - When the name of the assessee does not appear in the panchanama and no material is seized with respect to the assessee from business......
May 16, 2017 Case Laws Income Tax

Disallowance of salary paid to relative - excessive and unreasonable expenses - Wife of son of the partner does not fall within the definition of the relative as defined....
May 16, 2017 Case Laws Income Tax

Levy of penalty - defective notice - provisions of section 271AAB are not mandatory -Sub-section (1) of section 271AAB uses the word "may" not "shall". "May" cannot be......
May 16, 2017 Case Laws Income Tax

Disallowance of commission expenses - the agents had no knowledge of the product sold, had no links with the purchasers, had claimed the receipt of commission only for......
May 15, 2017 Case Laws Service Tax

Demand of service tax on transfer charges - transfer of plot is subject to payment of transfer fee - the appellants are liable to be taxed under the category of renting.....
May 15, 2017 Case Laws Service Tax

Renting of immovable property - Assessee is liable to pay service tax in respect of such one time amounts received in respect of lease granted for less than 30 years - AT
May 15, 2017 Case Laws Service Tax

Health and fitness services - There is a very clear distinction between fitness centres or unisex saloons, which provide different types of services to the customers.......
May 15, 2017 Case Laws Central Excise

Refund of CENVAT credit - clearances made to 100% EOU - deemed exports - denial on the ground that the supplies made to EOU cannot be considered as actual physical......
May 15, 2017 Case Laws Companies Law

The expression 'Financial Debt' in section 5(8) to mean a debt which is disbursed against the consideration of time value of money. However the framer of the Code has......

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F: Registration Required or Not

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

F: Consolidated SCN and Order

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...

F: GSTR-1 LATE FEE FY 2020-21

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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