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Highlights / Annotations / Catch Notes For June

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1 ....76 77 78 798081 82 83 84........ 127

June 7, 2018 Case Laws Income Tax

Depreciation on intangible assets being “business and commercial rights” - payment made by the assessee in the form of compensation for acquiring mining rights in the......
June 7, 2018 Case Laws Income Tax

Disallowance of loss on sale of shares of associated concern - speculation loss - only the loss resulting from the activity of sale and purchase of shares of other......
June 7, 2018 Case Laws Income Tax

Late fees u/s 234E - Condonation of delay in filing appeal - When TDS returns/statements have been filed by assessee for each quarter online and orders have been served.....
June 7, 2018 Case Laws Income Tax

TDS u/s 194C - ascertaining the nature of payment - these facts are exclusively in his knowledge and he is only privy to it and how the AO will be knowing these things......
June 7, 2018 Case Laws Income Tax

Applicability of section 50C - objection of the assessee against the value adopted by the stamp valuation authority - It is not optional for the Assessing Officer to......
June 7, 2018 Case Laws Customs

Validity of Notifications - Extension of ADD - extension of Anti-Dumping Duty for the one year pending the Sunset Review - The period of three months under Rule 18(1)......
June 7, 2018 Case Laws Customs

Misdeclaration of goods evading Anti dumping duty - goods found were “cold rolled” stainless steel as against declaration of “hot rolled” - the declaration regarding the....
June 7, 2018 Case Laws Customs

Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import.....
June 7, 2018 Case Laws Customs

Mis-declaration of goods - Even assuming that it is for an EOU, and there was change in transport mode still fact of non-declaration of the machinery in the bill of......
June 7, 2018 Case Laws Service Tax

Service tax on sale of statistical data (statistical service subscription) - transaction of sale of data - it is a transaction of pure sale of data and thus no service......
June 7, 2018 Case Laws Service Tax

GTA service - non-issuance of consignment note - the Transporters cannot be called ‘Goods Transport Agency’ and, hence, in these cases, the service of transportation of.....
June 7, 2018 Case Laws Service Tax

Classification of services - Finishing Work - From the nature of the work orders, it is found that the same does not appear to include supply of material alongwith......
June 7, 2018 Case Laws Central Excise

Quantum of pre-deposit u/s 35F - Deposits made during the pendency of the proceedings, or even after the order-in-original is passed, have to be taken into consideration....
June 7, 2018 Case Laws Central Excise

Classification of goods meant for Construction Industry - Ready Mix (Dry Mix) manufactured under the brand name “Roofit mix” - the impugned product can only be......
June 7, 2018 Case Laws Central Excise

GTA Service - CENVAT credit - input services - Outward transportation of goods up to the buyer’s premises - credit is eligible up to 01.04.2008 and after such date, the.....
June 7, 2018 Case Laws Central Excise

Manufacture - the activity performed by the appellants in respect of circular diffusers and jet diffusers do not amount to manufacture - AT
June 7, 2018 Case Laws Central Excise

Manufacture - assembly at site - tower clock - cannibalization - each clock tower is a separate entity and the clock designed for one tower cannot be dismantled and......
June 7, 2018 Case Laws Central Excise

Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong availment/utilization of cenvat credit but the demand under Rule 6(3A). Therefore, Rule 14 is not applicable -.....
June 7, 2018 Case Laws Central Excise

Penalty on partner - Firm already penalized - The appellant also tried his best to conceal the relevant records and played a pivotal role in evasion of duty with the......
June 6, 2018 Circulars GST

Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips.
June 6, 2018 Circulars Customs

Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases
June 6, 2018 Circulars Customs

Pilot implementation of paperless processing under SWIFT — Uploading of supporting documents regarding
June 6, 2018 Case Laws Income Tax

Jurisdiction of AO to pass assessment order u/s 124(2) - it is necessary that the Assessing Officers having concurrent jurisdiction ensure that only one of them proceeds....
June 6, 2018 Case Laws Income Tax

Existence PE - dependent agent Permanent Establishment - All the substantive parts of the key activities in making sales were done by DAIPL from India. This shows that......
June 6, 2018 Case Laws Income Tax

Permanent Establishment (PE in India) - scope of the agreement - the Indian hotel, Swissotel Kolkata, satisfies all the three tests and does constitute a fixed place PE.....
June 6, 2018 Case Laws Income Tax

Representative/liaison office (LO) - Doctrine of Mutuality - Applicant works on the principle of mutuality and is not an enterprise set up for the purpose of doing......
June 6, 2018 Case Laws Income Tax

Disallowance u/s 40(b) - enhancement in the remuneration by amendment in the Partnership Deed through supplementary deed - assessee-firm is entitled to deduct the......
June 6, 2018 Case Laws Income Tax

Reopening of assessment before expiry of 4 years - no sufficient reason to believe - Merely because reopening of assessment was before expiry of four years from the end.....
June 6, 2018 Case Laws Customs

Import of unused goods - Secondary Second Choice Carbon Steel Pipes in Mix Size Mix Thickness - restricted item or not? - The second grade pipes cannot be termed as......
June 6, 2018 Case Laws Customs

Duty Drawback - description of the goods - Burnishable Leathers - exemption from export duty - whether test result of one shipping bill can be made applicable to other......
June 6, 2018 Case Laws Service Tax

CENVAT credit - input services - repairs and maintenance of the insured vehicles by the ‘Authorized Service Stations’ - insurgence company is hte recipient of service or not - Held Yes
June 6, 2018 Case Laws Service Tax

Interest or service charge - Interest received for loan given to Subsidiary company for short period - The amount received by the appellant is interest cannot be said as....
June 6, 2018 Case Laws Service Tax

Business Auxiliary Service or Manufacture - activity of cutting, straightening and bending - The activity of appellant would fall under Clause (v) wherein, the......
June 6, 2018 Case Laws Service Tax

Benefit of N/N. 12/03 - reduction of the cost of materials for arriving at the value of such service tax liability - the restriction is for non-availment of credit of......
June 6, 2018 Case Laws Central Excise

Cotton waste arising in the course of manufacture - cotton waste which arises during the manufacturing process is not leviable to duty of excise.
June 6, 2018 Case Laws Central Excise

Refund of excess Excise duty paid - unjust enrichment - adjustments at the time of finalization of provisional assessments would be permissible without putting the......
June 5, 2018 Circulars Customs

Procedure for e-commerce exports through Post and clarification on personal imports - CBIC issues clarification and prescribes new procedures.
June 5, 2018 Case Laws Income Tax

Nature of loss - speculative transaction - When the assessee is not dealer in foreign exchange and as a part of his normal business activity, enters into hedging......
June 5, 2018 Case Laws Income Tax

Valuing perquisites of the accommodation, provided to employees of the assessee society - Taxability - Employees of the society cannot be equated with the employees of......
June 5, 2018 Case Laws Income Tax

Rate of depreciation on intangible asset of licence for running container trains - commercial rights for 20 years - such rights would amount to capital asset - claim of.....
June 5, 2018 Case Laws Income Tax

Addition relying on the confessional statement in pursuance to survey u/s 133A - Merely on the basis of admission/confession, the assessee could not have been subjected.....
June 5, 2018 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - The assessee had not concealed any income or furnished inaccurate particulars of income. The exemption u/s. 11 of the Act was denied to......
June 5, 2018 Case Laws Income Tax

AO has failed to follow the mandate of the provisions of section 144C whereby he was required to pass a draft assessment order - the issuance of a show-cause notice......
June 5, 2018 Case Laws Customs

Classification of DC Motor which is performing dual function i.e. of DC Motor and of rear wheel - It become rear wheel only after mounting the tyre and without tyre, it.....
June 5, 2018 Case Laws Customs

Imposition of ADD on Vitamin C and its synonyms - import of Sodium Ascorbate - only the end use of the impugned good i,e Sodium Ascorbate does not make it fall under the....
June 5, 2018 Case Laws Service Tax

Demand of service tax - amounts received from the manufacturer under ‘Serve to Win’ reward scheme it is not correct to conclude that it is reimbursement for three free......
June 5, 2018 Case Laws Service Tax

Exemption to taxable service provided for distribution of electricity - services performed as an agent on behalf on the principal - benefit exemption N/N. 32/2010-ST......
June 5, 2018 Case Laws Central Excise

Classification of stitching machines - the machine in question is sewing but they can do ordinary embroidery sewing - as per HSN Explanatory Note 7 to Chapter 84, the......
June 5, 2018 Case Laws Central Excise

Undervaluation - goods sold over and above MRP Declared - The appellant has shown MRP at ₹ 675/- and paying duty after claiming abatement thereof, but charging......
June 4, 2018 Case Laws GST

Nature of supply - divisible contract [Supply of goods & Supply of Services] or an indivisible contract [works contract] - Construction of power lines, erection of......

1 ....76 77 78 798081 82 83 84........ 127

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