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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 4051 to 4100 of 6336 Records

1 ....78 79 80 818283 84 85 86........ 127

June 28, 2017 Case Laws Income Tax

Addition on account of waiver of loan - assessee has never claimed a waiver of interest as expenditure in its books of accounts and return of income. Therefore, there is....
June 28, 2017 Case Laws Income Tax

Genuineness of agriculture income - If the Assessing Officer was not satisfied with the veracity of Forms No. J, it was for him to make investigation and prove that such....
June 28, 2017 Case Laws Income Tax

Allowing interest pertaining to earlier financial years as part of the cost of acquisition under the head capital gain - the assessee is certainly entitled to include......
June 27, 2017 Case Laws Income Tax

Penalty u/s 271(1)(b) - non compliance to notice 142(1) - It is evident that date of service of the statutory notice in question issued u/s 142(1), has not been......
June 27, 2017 Case Laws Income Tax

Since assessee’s incomes were accepted u/s 44AF, after due examination of assessee’s cash deposits in the first assessment completed u/s. 143(3) r.w.s. 148 vide order dt....
June 27, 2017 Case Laws Service Tax

Refund claim - N/N. 41/2007-ST - when the appellant availed services provided by others, in the port or other specified services and produced the evidence of payment of.....
June 27, 2017 Case Laws Service Tax

Determination of consideration for taxable services - amount debited to the books of accounts - The admitted facts are that the appellant is a branch project office of......
June 27, 2017 Case Laws Service Tax

CBEC vide their Circular dated 12.3.2007 clarifies to the effect that IUC will not be liable to pay service tax under the category of telephone services since it is not.....
June 27, 2017 Case Laws Central Excise

Area based exemption - The conditions do have specific legal implication and by no means be considered as a simple procedural requirement, infringement of which is......
June 27, 2017 Case Laws Central Excise

CENVAT credit - the availment of CENVAT credit on bus service and recovery of the service charges from the employee were not disclosed to the department by the......
June 27, 2017 Case Laws Central Excise

The parts of the Non-conventional Energy Devices/Systems would be eligible for full exemption from duty under this notification only when such parts are used within the.....
June 27, 2017 Case Laws Customs

Import of one aircraft engine - Exemption from Customs duty and CVD - The lease for aircraft has already been terminated. There is no way the aircraft can be considered.....
June 27, 2017 Case Laws Customs

Misdeclaration of imported goods - imported Pregnancy (HCQ) Test Strip and Pregnancy (HCQ) Test Cassettee - Appellant made attempt to be enriched at the cost of Revenue.....
June 27, 2017 Case Laws Companies Law

Conversion from public to private - alteration of articles - the conversion from public to private is in the interest of the Company which is being made with a view to......
June 26, 2017 Case Laws Service Tax

Amendment in notification - retrospective effect or prospective? - A benefit available on a plain reading of the notification cannot be denied retrospectively by issuing....
June 26, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances - mutuality of interest - The free flow back of finance between the two firms establishes that there was mutuality on interest......
June 26, 2017 Case Laws Central Excise

Natural justice - when there is no adjudication order passed by the competent authority under the Statute there cannot be any appeal against interim order/communication.....
June 26, 2017 Case Laws Customs

Valuation - the transaction value has been sought to be rejected only on the basis of the price list, catalogue, market enquiry as well as contemporaneous import of some....
June 26, 2017 Case Laws Customs

Valuation - the enhancement cannot be based merely on contemporaneous imports. The time, place, the relationship of parties as well as the quantity to be supplied are......
June 26, 2017 Case Laws Customs

Valuation - rejection of declared value - The price of the identical goods which has been adopted to be assessed is not the declared value. In fact, the same is the......
June 26, 2017 Case Laws Customs

Valuation - rejection of declared value - The price of the identical goods which has been adopted to be assessed is not the declared value. In fact, the same is the......
June 24, 2017 Notifications Income Tax

Scrutiny assessment - Issue of notices u/s 143(2) of Income-tax Act, 1961 in revised format-regd. - Notification
June 24, 2017 Case Laws Service Tax

CENVAT credit - interpretation of definition of input service - advertising for sale of cars - That it was performed elsewhere does not alter the factum of usage of......
June 24, 2017 Case Laws Central Excise

SSI exemption - availing cenvat credit - The appellant has made a feeble attempt to satisfy the condition of the notification by reversing an amount @ 10% of the value......
June 24, 2017 Case Laws Customs

Constitutional validity - mandatory pre-deposit for filing an appeal - duty drawback - The aim of the amended provision is also to curtail litigation which had assumed......
June 24, 2017 Case Laws Customs

Valuation - The appellant has specifically asked for cross examination of Chartered Engineers and the persons to whom the market survey was conducted but the cross......
June 24, 2017 Case Laws Income Tax

Revision u/s 264 - period of limitation - The petitioner had applied before the AO u/s 154 within four years of the order sought to be corrected. The petitioner did not.....
June 24, 2017 Case Laws Income Tax

Claim of exemption u/s 54F - It is enough that the assessee procures the new property within the stipulated time provided in section 54F to claim the exemption. How the.....
June 23, 2017 Case Laws Service Tax

Classification of services - whether works contract services or maintenance and repair services? - the work prior to 1st June, 2007 is also classifiable under the......
June 23, 2017 Case Laws Customs

Warehousing of goods - extension of warehousing period - Since, the goods were cleared against zero per cent duty, no interest could have been levied. - HC
June 23, 2017 Case Laws Customs

Once the company has admitted the undervaluation and has paid the penalty, the appellant who is the Director of the company and also looking after the affairs of the......
June 23, 2017 Case Laws Income Tax

Addition - presumptions u/s 132(4A) - this is not a case where the additions are made on the basis of mere loose papers seized during search. It is a case where the......
June 23, 2017 Case Laws Income Tax

Disallowance of deduction u/s 80IB(10) - period of completion of project - The project was completed within the stipulated period, applied within time by the assessee......
June 23, 2017 Case Laws Income Tax

Unexplained cash credit - AO has allowed interest on the borrowed funds in the current years and also in the subsequent years and therefore the order of the ld.CIT(A)......
June 22, 2017 Case Laws Service Tax

CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory......
June 22, 2017 Case Laws Service Tax

CENVAT credit - Rule 5 of Taxation of Services (Provided from outside India and received in India) Rules, 2006 does not restrict the availment of other input services......
June 22, 2017 Case Laws Central Excise

Manufacture - whether the fabrication and erection of steel structural at the site of the respondent amounts to manufacture or not? - The immovable iron and steel......
June 22, 2017 Case Laws Central Excise

Adjustment of sanctioned refund towards other alleged dues - Whether the department can suo moto adjust from the sanction refund / rebate? - Section 11 of the Central......
June 22, 2017 Case Laws Service Tax

Distribution of CENVAT credit - Input service - The finding recorded by the Appellate Authority that the assessee is entitled to take credit only in the unit where the......
June 22, 2017 Case Laws Central Excise

Whether the resins in question are classifiable under heading 3909 or 3506? - As per HSN explanatory notes to chapter 39, glue manufactured by appellant for use as......
June 22, 2017 Case Laws Customs

Refund of SAD - period of limitation - The provisions of the General Clause Act, 1897 does indicate that the day on which the duty has been paid has to be excluded for......
June 22, 2017 Case Laws Income Tax

Disallowance u/s 40A(3) - payment of expenditure in cash - CIT-A relied on sub rule (j) of 6DD for deleting disallowance - claim of the assessee that it was on account......
June 22, 2017 Case Laws Income Tax

Income from a let out house property - If a particular type of expenditure is not specifically provided to be deductible, deduction, therefore, cannot be claimed from......
June 22, 2017 Case Laws Income Tax

Notional income from house property - the building is under furnishing itself shows that it is being used and occupied by the assessee for the purpose of the business.......
June 22, 2017 Case Laws Central Excise

Distribution of CENVAT credit - Input service - technical consultancy fee - denial on account of nexus - The finding recorded by the Appellate Authority that the......
June 21, 2017 Case Laws Service Tax

Refund claim - export of services - various input services - When all the conditions of the Notification No. 27/2012-CE (NT) dated 18.06.2012 are satisfied, there......
June 21, 2017 Case Laws Service Tax

Business Auxiliary Services - Joint venture - sharing of consideration - the service tax has already been paid by the co-venturer and it would amount to taxing the same.....
June 21, 2017 Case Laws Customs

Import of used offset printing machines along with standard accessories - The importers have violated the provisions of Foreign Trade (Development and Regulation) Act,......
June 21, 2017 Case Laws Customs

Import of restricted item - second hand tyres - the imported tyres are used tyres, capable of direct reuse, accordingly they will fall in the categories excluded one......
June 21, 2017 Case Laws Income Tax

TDS u/s 195 - Taxability as royalty or FTS - the payment in question made was towards reimbursement or expenses and not reimbursement of service - HC

1 ....78 79 80 818283 84 85 86........ 127

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