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Highlights / Annotations / Catch Notes For June of 2017

Home Highlights June June 2017 Year 2017

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Showing 251 to 300 of 304 Records

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June 5, 2017 Case Laws Income Tax

Since notice u/s 153C of the Act is always issued by the AO of the other person and not by the Assessing Officer of the searched person, the sentence that “notices are......
June 5, 2017 Case Laws Income Tax

Addition on account of Notional income from House property from a house kept vacant for self occupation - the owner of the property was not staying at other place due to....
June 5, 2017 Case Laws Income Tax

Disallowance u/s. 40A(3) - payment made to the truck drivers in cash - Where cash payments are made under bonafide conditions and no doubt is raised over genuineness of.....
June 5, 2017 Case Laws Income Tax

Addition on account of arrears of gratuity and leave encashment - claim of exemption - the assessee is found to be an employee holding a civil post under a State, the......
June 5, 2017 Case Laws Income Tax

TDS u/s 195 - payment towards software purchase - the purchase agreement payment made to acquire the software license does not fit into the definition of royalty and......
June 3, 2017 Case Laws Service Tax

Recovery of refund - the orders-in-original sanctioning the refund have already attained finality and the Revenue has not filed any appeal against the sanctioning of the....
June 3, 2017 Case Laws Central Excise

CENVAT credit - Natural Air - Molecular Sieve and activated Alumina - To be treated as Inputs - Cenvat Credit cannot be denied as it was claimed as capital goods - AT
June 3, 2017 Case Laws Central Excise

Interpretation of statute - Section 4A of the Act - Valuation - RSP valuation - quantity discount - There is no scope for deducting the value of M.R.P goods which are......
June 3, 2017 Case Laws Central Excise

Penalty - Reversal of CENVAT credit - Rule 6(3) of the CCR 2004 - the provisions of Section 11AC of the CE Act are applicable only in respect of short- payment of duty......
June 3, 2017 Case Laws Central Excise

Liability of interest - Since differential duty was voluntarily paid before finalization of assessments which did not result in any dues and payable to the Govt, the......
June 3, 2017 Case Laws Customs

Imposition of penalty u/s 112(a) of the CA, 1962 on CHA - In the present case, there is no material available on record that the appellant CHA was involved with the......
June 3, 2017 Case Laws Customs

Valuation - rejection of declared price - allowance of discount - loading the assessable value on the basis of other brand of goods not justified - AT
June 3, 2017 Case Laws Income Tax

Denial of exemption u/s 10(10) - Once a case falls under clause (i) of section 10(10), the same cannot be brought within the purview of clause (iii) of section 10(10) -.....
June 3, 2017 Case Laws Income Tax

Addition u/s 68 - why a person will purchase the shares of the assessee company at such a huge premium, more so, when there is no payment of any dividend, etc.? - No......
June 3, 2017 Case Laws Income Tax

Nature of receipt - the compensation received by the appellant is purely for non fulfillment of contractual obligations with regard to purchase of built up area in......
June 3, 2017 Case Laws Income Tax

TPA - the TPO and the DRP were in error in holding that the nature of services rendered by ANPAP were in the nature of stewardship activity or shareholder activity - The....
June 3, 2017 Case Laws Income Tax

Computation of long term capital gains - value determined by the DVO - application of Sec. 50C - distress sale - merely because the assessee concerned was not able to......
June 2, 2017 Case Laws Service Tax

Renting of immovable properties - case of petitioner is that they were landlords or tenants of leased premises and contended that they could not have been saddled with......
June 2, 2017 Case Laws Service Tax

The only requirement is that against the export of service payment should be in convertible foreign exchange. If that is satisfied even though the DFRC is not submitted.....
June 2, 2017 Case Laws Service Tax

SSI exemption - Benefit of N/N. 6/2005-ST dt. 01/03/2005 - denial on the ground that the services rendered were under a brand name or trade name of another person - the.....
June 2, 2017 Case Laws Service Tax

Refund of cenvat credit - export of services - The appellants are entitled for refund of the amount incurred on General Insurance Services and all other services except.....
June 2, 2017 Case Laws Central Excise

CENVAT credit - fake invoices - it would be impractical to require the assessee to go behind the records maintained by the first stage dealer - credit cannot be denied - HC
June 2, 2017 Case Laws Service Tax

CENVAT credit - input service of commissioning erection and installation of said transmission towers/lines would also be eligible to Cenvat credit - AT
June 2, 2017 Case Laws Central Excise

Refund claim - courier services availed for the export of goods - rejection on the ground of non-realization of foreign exchange - appellants are under obligation to......
June 2, 2017 Case Laws Central Excise

CENVAT credit - duty paying invoices - invoices which are not addressed to it and are addressed to its sister concern which is only a technical lapse - the rejection of.....
June 2, 2017 Case Laws Central Excise

CENVAT credit - input services - Club Bill which is paid to Madras Gymkhana Club and Presidency Club - these are private clubs and are not business clubs and therefore......
June 2, 2017 Case Laws Central Excise

Cenvat credit taken on the inputs, input services and capital goods, cannot be denied on the ground that those goods and services were used for manufacture of......
June 2, 2017 Case Laws Customs

Jurisdiction of CESTAT - as per section 129C, if the value of the goods confiscated without right of redemption exceeds ₹ 50 lakhs, a single member of the CESTAT......
June 2, 2017 Case Laws VAT and Sales Tax

ITC - Whether on the purchase of cement, sand, steel, greet, concrete etc. that are used for manufacturing of capital goods viz. Dry Dock and Fit Out Berth, the Dealer......
June 2, 2017 Case Laws Income Tax

Custom duty paid on purchase of plant and machinery - capital or revenue expenditure - assessee has converted its unit from 100% EOU under EPCG Scheme to DTA Unit and......
June 2, 2017 Case Laws Income Tax

Reopening of assessment - Whether the tribunal is justified in setting aside the assessment order as confirmed by the Commissioner of Income Tax, Appeals holding the......
June 2, 2017 Case Laws Income Tax

TDS u/s 195 - it is only elementary that existence of PE is sine qua non only for taxation of business profits but that the foreign entity not having a PE in India does.....
June 2, 2017 Case Laws Income Tax

Depreciation on Capital subsidy - subsidy was granted for the specific purpose of technology up-gradation - for the purpose of computing depreciation allowable to the......
June 2, 2017 Case Laws Income Tax

Penalty u/s. 271(1)(c) - calibre and expertise of the assessee has little or nothing to do with the inadvertent error. Absence of due care, in a case such as the present....
June 2, 2017 Case Laws Income Tax

Addition on account of gain on settlement of loan u/s 28(iv) or 41(1) - the instant loan was not utilized for the trading liability of the assessee and therefore the......
June 2, 2017 Case Laws Income Tax

Expenditure development of software - If over the period of time the said product could not be sold and has become obsolete due to fast changing technologies and......
June 2, 2017 Case Laws Income Tax

Bank guarantee commission paid by the assessee is not in the nature of interest expenditure warranting disallowance u/s 14A r.w.r 8D(2)(ii). - AT
June 1, 2017 Case Laws Service Tax

Classification of services - haulage charges - the services provided by the Indian Railways to CTOs is a service of ‘Transport of Goods by Rail’ and, therefore, eligible....
June 1, 2017 Case Laws Service Tax

Whether hiring-out industrial endoscopes would qualify as “supply of tangible goods for use service” or not? - matter remanded back to ascertain that the item/......
June 1, 2017 Case Laws Service Tax

Validity of SCN issued in a very hasty and slipshod manner - Such short comings and deficiencies in the show cause notices are uncurable defects which will inevitably......
June 1, 2017 Case Laws Service Tax

The scope of work undertaken by them which involves painting and other incidental activities of the gas cylinders, to make them fit for again use is clearly covered by......
June 1, 2017 Case Laws Service Tax

Service tax on advance received - The appellants cannot take a plea that they will discharge service tax when they adjust the said advance amount as and when there is......
June 1, 2017 Case Laws Service Tax

Valuation - includibility - whether amounts recovered by the assessee’s towards royalty, advertising plan, cost of manual supplied and certificates issued under the......
June 1, 2017 Case Laws Service Tax

Refund of unutilized cenvat credit - Business Auxiliary Services - identifying potential clients, gathering market data, identifying potential markets, providing......
June 1, 2017 Case Laws Central Excise

CENVAT credit - Merely because the value of goods diminished in the books of accounts of the assessee would not by itself permit the Department to insist on reversal of.....
June 1, 2017 Case Laws Central Excise

Benefit of N/N. 6/2000-CE - vibration insolation systems - manufactured goods supplied to M/s. Roshni Power Tech Ltd., who in turn utilised such goods in the manufacture....
June 1, 2017 Case Laws Central Excise

Levy of duty - marketability - dummy packs distributed to dealers, free of cost, for the purpose of advertisement - the dummy packs did not attract Central Excise duty - AT
June 1, 2017 Case Laws Central Excise

Classification of machines - Air Jet Filters - Super Jet Small Filters - rice milling machinery or otherwise? - whether classified under CTH 8421.10 or under CTH 8437? -....
June 1, 2017 Case Laws Customs

The word “Magistrate” appearing in Section 110 (IB) and (1C) of the Customs Act, 1962 must be interpreted so as to be read as a reference to an Executive Magistrate and.....
June 1, 2017 Case Laws Income Tax

Validity of Search proceedings - whether no action could have been initiated u/s 132(3) without there being any action initiated u/s 132 - no tax demand was pending -......

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