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Highlights / Annotations / Catch Notes For May

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May 11, 2017 Case Laws VAT and Sales Tax

Doctrine of Promissory Estoppel - while upholding the retrospective restriction of sales tax exemption, Apex Court observed that, "at the time of insertion of Section......
May 11, 2017 Case Laws Companies Law

Compounding of offence - Unless and until a reference is made to the Tribunal, unless and until the Tribunal declares contravention of requirements of Schedule XIII and.....
May 11, 2017 Case Laws Income Tax

Reopening of assessment - return filed was processed u/s 143(1) - ITAT was right that the reopening was based merely on a change of opinion. Not only did he examine the.....
May 11, 2017 Case Laws Income Tax

Claim of depreciation on the plant & machinery purchased from the amount withdrawn from the account maintained with NABARD - the depreciation is not a expenditure but an....
May 11, 2017 Case Laws Income Tax

Addition on cess on green leaf expenditure - Expenditure on cess should be allowed as a deduction before computing the composite income under Rule 8 and the......
May 11, 2017 Case Laws Income Tax

TDS u/s 194H - assessee is not required to deduct tax at source under section 194H of the Act in respect of bank guarantee commission/charges paid to banks.- AT
May 11, 2017 Case Laws Income Tax

Denial of claim of bad debts - Genuineness of the claim made by the assessee has not been proved by it. As far as bad debts of Rokko Sarees and Fabrics Ltd. are......
May 11, 2017 Case Laws Income Tax

TP adjustment related to Interest on Mobilization advance - since assessee-company is not charging any interest from the AEs and non-AEs and also not paying any interest....
May 11, 2017 Case Laws Income Tax

Transfer Pricing adjustment - The assessee could not have approached the two unrelated parties and have asked them to explain why they were giving discount to the......
May 11, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - unexplained expenditure - Merely because the suppliers could not be traced at the given address would not automatically lead to a conclusion that....
May 11, 2017 Case Laws Income Tax

Transfer pricing adjustment - absence of international transaction - If the product manufactured and sold by the assesse is India specific then it cannot be said that......
May 11, 2017 Case Laws Income Tax

Determination of nature of expenditure incurred for renovation of factory building - A repair ordinarily involves renewal and restoration of the existing wear and tear......
May 10, 2017 Case Laws Service Tax

IPR services - Section 65 (105) (zzr) - The design or technical knowhow has to be first covered under an Indian law on the subject of intellectual property right, so......
May 10, 2017 Case Laws Service Tax

Mandap Keeper Service - functions and activity of giving hotel rooms while organising functions in hotels is entirely different from Mandap Keeper Service - appellant......
May 10, 2017 Case Laws Service Tax

For another field formation of the same tax collection mechanism to take an alternative stand and, that too, for a limited period of time is best described, for want of.....
May 10, 2017 Case Laws Central Excise

Molasses lost due to mishap - The respondent has not applied for any remission of duty to the Proper Officer inspite of the provisions in the Central Excise Rules for......
May 10, 2017 Case Laws Central Excise

CENVAT credit - input - case of Revenue is that rails were used to repair of the Bay by replacing the old worn out rail by a new rail and therefore, it would not come......
May 10, 2017 Case Laws Central Excise

Classification of NIDO Nutritious Milk for growing kids - flavouring agent of 0.03% of the total composition is added, which does not change the basic characteristic of.....
May 10, 2017 Case Laws Central Excise

Refund of cenvat credit in cash - respondent is not able to utilize the cenvat credit account - During pendency of the appeal before the Commissioner (Appeals), the......
May 10, 2017 Case Laws Central Excise

Valuation - inclusion of amount collected towards compensation for non lifting of the goods - It is alleged that the recovery of amount from the customers as operational....
May 10, 2017 Case Laws Service Tax

Levy of penalty Penalty - amount of CENVAT credit reversed but without interest - When the assessee appellant has not paid the interest part of the demand confirmed by......
May 10, 2017 Case Laws Customs

Classification - import of hardware with embedded software - the software has merged and formed part of the essential constituent of software for which reason, the......
May 10, 2017 Case Laws VAT and Sales Tax

Reopening of assessment - The moment the petitioner on his own verification lodges an FIR against consignee agent regarding the use of the disputed Form-F, it is......
May 10, 2017 Case Laws Indian Laws

Misconduct of Chartered Accountant - A Chartered Accountant is a person, who holds an office of confidence and not only his client, but even in Department in which......
May 10, 2017 Case Laws Income Tax

TDS u/s 195 - The payment of export commission by the Assessee to HMCL was not in the nature of payment of royalty or fee for technical services attracting disallowance.....
May 10, 2017 Case Laws Income Tax

The capital gain would be taxable in the year in which such transactions are entered into even if the transfer of the immovable property is not effective or complete......
May 10, 2017 Case Laws Income Tax

Undervaluation of closing stock - CENVAT benefit was not available to the assessee therefore enhancement in the value of closing stock on account of CENVAT was not warranted - AT
May 10, 2017 Case Laws Income Tax

TDS u/s 194C - non deduction of tds on labour charges - whether the labourers are the employees of assessee or they are working in contractual capacity attracting the......
May 10, 2017 Case Laws Income Tax

Case basis of accounting - Accrual of interest income - the stand of the assessee of offering interest income from Kisan Vikas Patra on cash basis cannot be held as incorrect - AT
May 10, 2017 Case Laws Income Tax

Denial of exemption claimed u/s 11 - receipt of the assessee classified by it as "other income", comprised in it seminars/delegates fees, advertisement and miscellaneous....
May 9, 2017 Case Laws Income Tax

Application of Section 14A r.w.rule 8D - whereas in the earlier years AO did not make any disallowance - While it is true that the principle of res judicata would not......
May 9, 2017 Case Laws Income Tax

Section 14A of the Act would operate to disallow deduction of all expenditure incurred in earning the dividend income u/s 115-O which is not includible in the total......
May 9, 2017 Case Laws Service Tax

Refund claim - rejection on the ground that the appellant has availed drawback - the services availed in the course of export, post clearance have not been factored in......
May 9, 2017 Case Laws Service Tax

GTA service - mining of coal in various coal fields - recipient of service - reverse charge mechanism - as no consignment note as generally understood or delineated in......
May 9, 2017 Case Laws Service Tax

Renting of premises for residential purposes is not included within the scope and preview of such taxable service, for the reason that such renting is not in connection.....
May 9, 2017 Case Laws Central Excise

Benefit of N/N. 6/2002-CE - clearance of vibration isolation systems - denial of benefit on the ground that the impugned item can be considered as parts of waste......
May 9, 2017 Case Laws Central Excise

Remission of duty - Rule 21 of CER, 2002 - goods destroyed by fire - The satisfaction envisaged by the rule is not arbitrary satisfaction but the judicial satisfaction......
May 9, 2017 Case Laws Central Excise

Penalty u/r 26 - in the present case it is not the case of the clandestine removal of the goods but non-receipt of the inputs and fraudulent availment of the credit......
May 9, 2017 Case Laws Central Excise

Classification of rectified spirit - ethyl alcohol and rectified spirit are one and the same - rectified spirit which is not used for human consumption is nothing but......
May 9, 2017 Case Laws Service Tax

CENVAT credit - credit taken for the unit not registered - centralized registration not there - the CENVAT Credit in respect of input and input services used for......
May 9, 2017 Case Laws Central Excise

Zinc Ash - cleared from factory for consideration - whether excisable product or not? - Goods are non-excisable when cleared from the factory for a consideration, are to....
May 9, 2017 Case Laws Customs

Refund of SAD - N/N. 102/2007 - There is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the......
May 9, 2017 Case Laws VAT and Sales Tax

Assessee is entitled to the benefit of Incentive Scheme/Sales Tax Exemption on the expenses incurred/investment made on purchasing the land, constructing building and......
May 9, 2017 Case Laws VAT and Sales Tax

Classification of Vicco Vajradanti tooth paste and powder or Vicco Turmeric cream in the said judgments dealing with the Central Excise Laws are not relevant for......
May 9, 2017 Case Laws Indian Laws

Order to pay compensation - N.I. Act - whether when compensation is ordered as payable for an offence committed under Section 138 of the Negotiable Instruments Act, and.....
May 9, 2017 Case Laws Indian Laws

Liability of one of an independent Director of a Company under Section 141 of N.I. Act for the dishonour of the cheque issued by the original accused on behalf of the......
May 9, 2017 Case Laws Income Tax

Nature of loss on the sale of foreign - the foreign cars do not form part of a block of assets and, admittedly, have not been granted depreciation - the foreign cars......
May 9, 2017 Case Laws Income Tax

Non-compliance of the provisions of section 40(a)(i) - commission payments received by the Indian agent on behalf of the Hong Kong entity in India - Non deduction of TDS....
May 9, 2017 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment for purchase of land - assessee has filed necessary evidences to prove that the impugned land has been acquired as an investment......
May 9, 2017 Case Laws Income Tax

Disallowance of legal & professional fee - pre-bidding expenses - The assessee after participating in the bidding, if the bid is successful, it allotted the work to the.....

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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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