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Highlights / Annotations / Catch Notes For June

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Showing 4151 to 4200 of 6336 Records

1 ....80 81 82 838485 86 87 88........ 127

June 18, 2017 Case Laws Central Excise

Classification of goods - boora - mishri - batasha - makhana - conversion of sugar into subject goods is “manufacture” - produce/goods are liable to be classified under.....
June 18, 2017 Case Laws Customs

Whether, before finalization of Bill of Entry, which was provisionally assessed under Section 18 ibid, can the Department proceed against the importer to confirm the......
June 18, 2017 Case Laws VAT and Sales Tax

Mere affirmation of the reassessment order passed by the assessing authority under Section 39 of the Act by the two higher appellate forums does not deter us from......
June 18, 2017 Case Laws Companies Law

When a Company is unable to pay the debt or refuse to pay the debt, the financial creditor or the operational creditor, as the case may be, can initiate insolvency......
June 18, 2017 Case Laws Income Tax

Validity of final assessment order u/s 143(3) r/w Section 144(C)(13) - Petitioner is entitled to file an appeal before the Appellate Authority as contemplated under......
June 17, 2017 News GST

JK Assembly adjourned indefinitely without taking up the GST bill for discussion
June 17, 2017 GST

West Bengal Goods and Services Tax Ordinance, 2017
June 16, 2017 Case Laws Service Tax

BAS - classification of services - the services of billing, collection of freight etc. are stand alone services by themselves and would qualify to be Business Auxiliary Service. - AT
June 16, 2017 Case Laws Central Excise

CENVAT credit - services rendered by the foreign company for due diligence of purchase of mines in Indonesia and Turkey - credit cannot be allowed since it is not an......
June 16, 2017 Case Laws Central Excise

CENVAT credit - fire extinguishers used in the factory premises - denial on account of nexus - Since the products are classified under Chapter 84 and the CENVAT credit......
June 16, 2017 Case Laws Service Tax

Rule 6(3)(c) restricting utilization of credit for payment of service tax on output services to 20% of amount is attracted – but such restriction is not applicable on......
June 16, 2017 Case Laws Central Excise

Reversal of CENVAT credit - confirmation u/s 11D of the CEA, 1944, with respect to amounts reimbursed to the appellant, equivalent to the payments made under Rule 6(3)......
June 16, 2017 Case Laws Customs

Modification of condition of provisional release of seized goods - That the appellant herein had not gone to the High Court along with the other nine exporters, does not....
June 16, 2017 Case Laws Indian Laws

Offence under Section 138 Negotiable Instruments Act - When a blank cheque is signed and handed over, it only implies that the person signing it, and handing it over,......
June 16, 2017 Case Laws Income Tax

Addition on account of cash deposit in the bank account - unexplained sources - Anyhow if the claim of assessee may be considered favourably for receipt of marriage gift....
June 16, 2017 Case Laws Income Tax

Reopening of assessment - there was a live link with formation of belief that income in the hands of the assessee had duly escaped assessment by way of alleged trading......
June 16, 2017 News GST

Reduced Liability of Tax on complex, building, flat etc. under GST - CBEC clarifies that why the prices should not increase post GST
June 16, 2017 Case Laws Wealth-tax

Royal Buggy - art work - scope of exemption from wealth tax - ITAT committed an error in holding that even if the article was one of “work of art”, since it is possible.....
June 15, 2017 Notifications Companies Law

Exemption to Government Companies under section 462 of CA, 2013 - Notification
June 15, 2017 Notifications Companies Law

Exemption to Private Companies under section 462 of CA, 2013 - Notification
June 15, 2017 Notifications Companies Law

Exemption to Section 8 Companies under section 462 of CA, 2013 - Notification
June 15, 2017 Case Laws Service Tax

Reversal of CENVAT credit - If, the appellant has accepted before us that he was not paying service tax on an activity, then the credit of services vis-a-vis input......
June 15, 2017 Case Laws Central Excise

CENVAT credit - fake invoices - it was alleged that AEPL were claiming CENVAT credit by fraudulent means on the basis of invoices against which no goods were actually......
June 15, 2017 Case Laws Central Excise

Refund of CENVAT credit and interest paid due to wrong direction of the audit authorities - appellant allowed to take recredit of the CENVAT credit reversed along with interest - AT
June 15, 2017 Case Laws Income Tax

Recovery proceedings u/s 221 - It is true that, the petitioner ought to applied to the Assessing Officer or to the Appellate Authority for keeping the additional tax......
June 15, 2017 Case Laws Income Tax

Recovery proceedings u/s 221 - withdrawing a sizeable sum from such bank account unilaterally - Filing of appeal before CIT(A) without seeking stay - Revenue directed to....
June 15, 2017 Case Laws Income Tax

Reopening of assessment - mere disclosure of transaction at the time of original assessment proceedings cannot be said to be a disclosure of the “true” and “full” facts.....
June 15, 2017 Case Laws Income Tax

When the assessee incurred expenses towards consultancy charges in order to make investment, the Assessing Officer was not justified in treating and considering the......
June 15, 2017 Case Laws Income Tax

Taxability of Remittances of salary into NRE Account maintained with an Indian Bank - There is a distinction between receiving money and transfer of money. - The latter.....
June 15, 2017 Case Laws Income Tax

Refund of excess appeal fees paid by the assessee at the time of filing of appeal before the CIT(A) - AO directed to verify this aspect and refund the excess appeal fees....
June 15, 2017 Case Laws Income Tax

TPA - As per TNMM study filed by the appellant, the margin on total cost earned by AE is 4.52% which is less when compared with 5.18% in case of other eleven comparable.....
June 14, 2017 Case Laws Central Excise

Valuation - Job work - Undervaluation of assessable value by the appellant by not adopting CAS-4 valuation for as many as 22 months is nothing but a deliberate......
June 14, 2017 Case Laws Central Excise

Refund claim - manufacture and export of pan masala and pan masala containing tobacco - The fact that there was no provision for grant of rebate of excise duty on export....
June 14, 2017 Case Laws Customs

Refund of SAD - N/N. 102/2007-Cus. - if the appropriate rate of sales tax/VAT was NIL then the appropriate sales tax/VAT paid will also be NIL - refund allowed - AT
June 14, 2017 Case Laws VAT and Sales Tax

Penalty u/s 34(7) of VAT Act - The legislature having set out an upper limit for imposition of penlaty without providing for any minimum mandatory tax, has left a wide......
June 14, 2017 Case Laws Income Tax

Addition on account of cash deposited in bank - AO cannot on one hand take all the deposits as income of the assessee without giving the benefit of withdrawal. The......
June 14, 2017 Case Laws Income Tax

Reopening of assessment - AO was having with him findings of the Investigating Team based on the material recovered during the search conducted of Shri Pravin Kumar Jain....
June 14, 2017 Case Laws Income Tax

Capital gain computation - The very purpose of the Legislature behind the provisions u/s 50C(2) is that a valuation officer is an expert of the subject for such......
June 14, 2017 Case Laws Income Tax

Tds u/s. 194H - payment of referral fee to the doctors - The payment made by the assessee as referral fees is directly proportionate or percentage of an amount received.....
June 14, 2017 Case Laws Income Tax

Penalty u/s. 271C - short deduction of TDS - Only demurrage charges were paid without any deduction of tax - the said payment was made for delay in lifting the goods and....
June 14, 2017 Case Laws Income Tax

MAT application - scope of rectification of mistake - AO is not empower to take contrary view to review entire assessment order already framed. It is against the spirit.....
June 13, 2017 Case Laws Service Tax

CENVAT credit - eligible input service - airport services - the CENVAT credit availed by the appellant cannot be called in question since the Revenue has accepted the......
June 13, 2017 Case Laws Service Tax

Rule 7 of PoTR, overrules the other Rules and specifically applies to the case in hand and as per the said Rule, the assessee is required to pay service tax under......
June 13, 2017 Case Laws Central Excise

CENVAT Credit - once the duty on the final product has been accepted by the Department, the CENVAT Credit availed need not be reversed even if the activity does not......
June 13, 2017 Case Laws Customs

Anti dumping duty - Notification imposing ADD on Acrylonitrile Butadiene Rubber was in the nature of temporary legislation and could not be amended after it lapsed - SC
June 13, 2017 Case Laws Customs

Imposition of ADD - retrospective amendment to the notification - When Notification dated January 02, 2009 itself had lapsed on the expiry of five years, i.e. on January....
June 13, 2017 Case Laws Income Tax

Nature of royalty expenses - the Agreement in question was crucial for setting up of the plant project in question for manufacturing of the goods, the expenditure in the....
June 13, 2017 Case Laws Income Tax

Whether development of immovable property is in the nature of trade - period of holding since 1965 - the transaction could not come within the ambit of adventure in the.....
June 13, 2017 Case Laws Income Tax

Disallowance of compensation paid on breach of contract - Assessee need not to be the owner of the property and still enter into a contract with promoters to sell such......
June 13, 2017 Case Laws Income Tax

Bogus purchases u/s 69C - merely because the assessee is able to produce the purchase bills evidencing the VAT charged to the assessee, does not establish the factum of.....

1 ....80 81 82 838485 86 87 88........ 127

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

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H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number