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Highlights / Annotations / Catch Notes For June

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June 20, 2018 Case Laws Income Tax

Accrual of income - Unspent amount of donations - The donation which pertains and to be used and spent during the next F.Y. cannot be treated as the income of the year......
June 20, 2018 Case Laws Income Tax

Charitable activity - relief of the poor - AO has himself accepted that the assessee to have been working with poor, marginal artisans and women crafts producers......
June 20, 2018 Case Laws Income Tax

Validity of assessment u/s 153C - scope of the special audit u/s 142(2A) - non speaking order - Since the extended period was taken under the guise of Special audit,......
June 20, 2018 Case Laws Income Tax

Special audit u/s 142(2A) - order is silent as to on what basis and on what grounds, the accounts proposed to audit u/s 142(2A) were considered complex - Mere reference.....
June 20, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - need for specification of charge - When the charge is to be framed against any person so as to move the penal provisions against him, he/she......
June 20, 2018 Case Laws Income Tax

Disallowance of foreign travel expense - these expenditure has not been stated to be incurred for the personal expenditure of the directors it was also not shown before.....
June 20, 2018 Case Laws Income Tax

Long term capital loss - Right as a capital asset created by MOU duly registered and the allotment letter, within the meaning of section 2(14) therefore when this right.....
June 20, 2018 Case Laws Companies Law

Oppression and mismanagement - it was not a mere handover of running of the business but the business itself had been sold behind the back and without the knowledge of......
June 20, 2018 Case Laws Customs

Misappropriation of duty free goods - The appellant have not involved themselves in sale or diversion of goods. In fact they have themselves been a victim of a fraud. In....
June 20, 2018 Case Laws Customs

Penalty u/s 112(a) of the Customs Act, 1962 on partner of CHA - The adjudicating authority himself is not sure about the involvement of the appellant in the modus......
June 20, 2018 Case Laws Service Tax

Reverse charge - import of services - Management consultant service or Legal services - M/s. Pinsent Masons are a law firm registered with “Solicitor’s Regulation......
June 20, 2018 Case Laws Service Tax

Convention Service - liability of service tax - complimentary convention facility being provided along-with renting of room service - since use of convention room is......
June 20, 2018 Case Laws Service Tax

Classification of services - sub-contract - advertising agency service or not - Fitment within an alternative classification suffices to erase the proposal in the notice....
June 20, 2018 Case Laws Central Excise

Excisability/movability - 'Fired Heater' fabricated at site - Since Revenue has failed to produce any evidence regarding movability and marketability of the said fire......
June 20, 2018 Case Laws Central Excise

Valuation - Related Person - Although a company, Partnership firm, Body Corporate, HUF, trust cannot be a relative of the others, but since the three companies in the......
June 20, 2018 Case Laws Central Excise

Classification of goods - Guest Room Control Systems (GRCS) - the said product has temperature control device i.e thermostat attached to it is classifiable under chapter....
June 20, 2018 Case Laws Central Excise

Whether repacking, inspection, labeling, affixation of MRP without price revision, affixation of “marketed by” label, affixing “HONDA” tape/sticker would be activities......
June 19, 2018 Case Laws Service Tax

BAS - At best it can be said that they have participated in promotion of the brand name of ‘Coca Cola’, ‘Pepsi’ etc. Such activities cannot be brought under ‘Promotion......
June 19, 2018 Case Laws Income Tax

Scrutiny assessment u/s 143(3) - in the absence of issue and service of notice u/s. 143(2) the re-assessment made by the AO u/s. 143 r.w.s. 147 for the AY 2011-12 became null and void.
June 19, 2018 Case Laws Income Tax

Additions u/s 41(1) for cessation of liability - simply because the liability is outstanding for quite some years the liability does not seize to exist - mere entry in......
June 19, 2018 Case Laws Income Tax

Disallowance of amount paid on donation and subscription - this claim is not fully verifiable in the absence of the relevant details and supporting documentary evidence.....
June 19, 2018 Case Laws Income Tax

Disallowance of labour charges - assessee violated the relevant statutory provision relating to PF & ESI Scheme in respect of the said workers - it would be fair and......
June 19, 2018 Case Laws Income Tax

Disallowance of exemption u/s 54F - assessee failed to deposit unutilized funds in a capital gains account scheme before filing the return of income u/s 139(1) -......
June 19, 2018 Case Laws Income Tax

Deduction u/s 80P - interest received on deposits with Sub Treasury - investment in treasury/banks and earning interest on the same is part of the banking activity of......
June 19, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - Those who will watching the proceeding such as (suspended) Board of Directors or its Partners; Operational Creditors or its......
June 19, 2018 Case Laws Central Excise

Classification of goods - Wrap Knit Fabric - Since the strips in the present case are of width less than 5mm, the classification of Warp Knit Fabrics made therefrom will....
June 19, 2018 Case Laws Central Excise

Manufacture - activity of fabrication of storage tanks of various capacities - activity of converting steel sheets into the form of storage tanks amounts to manufacture.....
June 19, 2018 Case Laws Customs

Liability of Customs Duty - Yellow peas - There is dispute as to the correct date on which the Entry Inwards was granted to the vessel “MV Riva Wind" - there is no......
June 18, 2018 Case Laws Income Tax

Validity of reopening u/s 147 - the escaped income for which proceedings were initiated were brought to tax. AO has power to make enquiry on other issues also and the......
June 18, 2018 Case Laws Income Tax

Right to file an appeal before CIT(A) where the application for revision u/s 264 rejected by the CIT - Notwithstanding unsuccessful effort of the assessee in the......
June 18, 2018 Case Laws Income Tax

Disallowance for conversion charges paid to the Municipal Corporation - when necessary expenditure has been incurred by making payment to the MCD, it cannot be of any......
June 18, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Once the AO accepts the revised return filed u/s 153A, the original return under Section 139 abates and becomes non-est - assessee has......
June 18, 2018 Case Laws Customs

Absolute Confiscation - Gold jewellery in question was not declared - Since it is not prohibited item, in terms of the liberalized policy, jewellery can be brought and......
June 18, 2018 Case Laws Customs

Import of Asphalt Hot Mix Plant - since the conditions of the notification were not complied with and from the facts of the case it is very clear that the same were......
June 18, 2018 Case Laws Customs

Mis-declaration of imported goods - Import of D. C. Defibrillators’ (DCD) with Standard Accessories - The wrong serial number of notification mentioned during filling of....
June 18, 2018 Case Laws Customs

Import of Lead Acid Batteries - The appellant being the actual user and the lead batteries have been imported not for the purpose of sale, the condition of filing the......
June 18, 2018 Case Laws Service Tax

Refund of CENVAT credit - N/N. 05/2006 – CE (NT) lays down that the amount claimed as refund of CENVAT amount should be debited before applying for the Refund and the......
June 18, 2018 Case Laws Service Tax

Renting of immovable property - joint ownership - SSI exemption - Clubbing of clearances - each individual owner is entitled to avail the benefit of threshold limit of......
June 18, 2018 Case Laws Service Tax

Extended period of limitation - The appellant have made proper compliances by maintaining proper books of accounts, recording all the transactions and also filed their......
June 18, 2018 Case Laws Service Tax

Classification of services - During the relevant period not only the degree/ diploma courses recognized by the University were exempted from Service Tax, but even the......
June 18, 2018 Case Laws Service Tax

Business auxiliary services – job work – as per the Chapter note 6 of the CETA, since the activities in relation to milk such as Labelling Or re-labelling of containers.....
June 18, 2018 Case Laws Service Tax

The work order issued by the Rajasthan Housing Board for construction of Residential houses by the appellant is a composite contract, which involves both supply of......
June 18, 2018 Case Laws Service Tax

Construction of residential and commercial complex - Tri-partite Agreement - there cannot be any service tax liability in respect of the construction of flats provided......
June 18, 2018 Case Laws Service Tax

As, camp as such is not supplied by the appellant and the same was already at the site of client. Thus, service tax demand on supply of camp cannot be taxed under......
June 18, 2018 Case Laws Service Tax

GTA service or not - The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to.....
June 18, 2018 Case Laws Service Tax

Business Auxiliary Service - appellants herein were providing bed rolls to upper class railway passengers of Southern Railways as per contracts awarded to them by the......
June 18, 2018 Case Laws Central Excise

Deemed manufacture - removal of MRP stickers - In the absence of any allegation of fixation or alteration of MRP, it cannot be said that, manufacture has taken place.
June 18, 2018 Case Laws Central Excise

CENVAT credit - Rule 4(1) of CCR - entitlement of credit after crossing the SSI Exemption limit - the appellant right to avail the credit at the time of coming out of......
June 18, 2018 Case Laws Central Excise

Classification of manufactured goods - recombinant erythropoietin (r-EPO) - The impugned product is not a ‘blood fraction’. Neither is it a hormone.
June 18, 2018 Case Laws Central Excise

Penalty u/r 25 of CER - storage of goods outside factory premises - imposition of penalty on the sole ground of non-observing of procedural requirement of Rule 4(4)......

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