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Highlights / Annotations / Catch Notes For July of 2017

Home Highlights July July 2017 Year 2017

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Showing 251 to 279 of 279 Records

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July 7, 2017 Case Laws Central Excise

Valuation - product development cost - includibility - The appellant made attempt to be enriched at the cost of Revenue. For deliberate act of the appellant to exclude......
July 7, 2017 Case Laws Central Excise

Refund of accumulated CENVAT credit - The refund was rightly denied to the appellant as the same is not governed by Rule 5 of CCR, 2004
July 7, 2017 Case Laws Customs

Valuation of imported second hand car - There has been a misdeclaration of the year of manufacture leading to undue benefit in the duty that is to be levied on the......
July 7, 2017 Case Laws Indian Laws

Cheques on presentation got dishonoured with remarks "insufficient funds" - complaints filed under Section 138 of the Negotiable Instruments Act - it does not form one......
July 7, 2017 Case Laws Income Tax

Addition on account of difference in stock - Once the statement has been given making a surrender, the presumption is that it has been given voluntarily without any......
July 7, 2017 Case Laws Income Tax

Treatment of the technical fees paid to M/s Mahindra & Mahindra for use of design, drawing production tooling for manufacturing of independent front suspension - nature.....
July 6, 2017 Case Laws Income Tax

The payments were made for the purpose of improvement of the software consequent upon merger of other companies, which was necessitated to generate some reports in......
July 6, 2017 Case Laws Income Tax

Attachment orders - The transfer of immovable property can only be, by way of a sale deed. In the absence of a deed of conveyance, duly stamped and registered, no right,....
July 6, 2017 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - Insect killer products - They are household insecticides, considered as a separate class of goods even under the Insecticides......
July 6, 2017 Case Laws Central Excise

100% EOU - burning loss - difference between the permissible burning loss of 7.5% and actual burning loss of 15% - Therefore there is always difference between the input....
July 6, 2017 Case Laws Service Tax

CENVAT credit - input service distributor - recovery under Rule 14 can be only be from the manufacturer or service provider and there is no provision for issuing a......
July 6, 2017 Case Laws Service Tax

Validity of show cause notice (SCN) - it is the duty of executive to examine the records and examine the objection raised with reference to the records and facts of the.....
July 6, 2017 Case Laws Service Tax

Refund claim - Port Service - Inspection Certification Services - Customs House Agent service - Storage Warehousing Service - these services have been received for......
July 6, 2017 Case Laws Service Tax

Self adjustment of service tax - Rule 6(4A) and 6(4B) - demand has been confirmed solely on the ground that the adjustment under Rule 6(4B)(ii) cannot be done after the.....
July 5, 2017 Case Laws Income Tax

NPA - the real income principle would have no application as far as Section 43D of the Act. A distinction is required to be drawn between the concept of 'deductions'......
July 5, 2017 Case Laws Income Tax

The unclaimed amounts out of the Guarantee Reserve Account received in earlier years was assessable to tax as the deposit had changed its character into income - HC
July 5, 2017 Case Laws Customs

Valuation - includibility - royalty paid to copyright-holders of films - The appellant is not wrong in contending that there is no proper finding on relationship with......
July 5, 2017 Case Laws Central Excise

Refund of excess paid duty - The contention of the revenue that since the duty was based on sale value of their sister concern is absolutely incorrect for the reason......
July 5, 2017 Case Laws Service Tax

Cleaning services - Cleaning Service of swimming pool, deck and toilets which are owned by Pimpri Chinchwad Municipal Corporation - being in respect of Government......
July 5, 2017 Case Laws Service Tax

Business Support Services - charges towards registration fees of the RTO - service in question is not covered under Business Support Service
July 4, 2017 Case Laws Central Excise

Extended period of limitation - the expression "suppression of facts", has to take colour from the words whose company, it appears in. A mere non-disclosure of......
July 4, 2017 Case Laws Customs

Penalty - misdeclaration of goods - proceedings against the inspector of customs - the Disciplinary Authority was correct in reaching the conclusion that the respondent.....
July 4, 2017 Case Laws Customs

Unjust enrichment - refund claim - bar of unjust enrichment not applicable to imported capital goods used captively by the importer - refund cannot be denied.
July 4, 2017 Case Laws Income Tax

AO can impose penalty for default in making the payment of tax, but the same shall not exceed the amount of tax in arrears. Tax in arrears would not include the interest....
July 4, 2017 Case Laws Income Tax

Penalty u/s 271B - trading in derivatives transaction - whether the assessee is not liable to get the books of accounts audited u/s 44AB? - bonafide belief - assessee......
July 3, 2017 Case Laws Income Tax

Jurisdiction assumed by the ITO - There was no valid objection filed by the assessee before the Assessing Officer and in the absence of the same, the assessee cannot now....
July 3, 2017 Case Laws Income Tax

Disallowance of commission as business expenditure - the agents had no knowledge of the product sold, had no links with the purchasers, had claimed receipt of commission....
July 3, 2017 Case Laws Income Tax

Penalty order passed u/s 271E - reasonable cause - cash loan from her husband and mother-in-law which has been repaid in cash - the expression “reasonable cause” in......
July 1, 2017 Notifications Central Excise

GST Transition - the credit transfer document under rule 15(2) of CCR, 2017 - Notification

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F: Stock damaged in recent floods

F: GST on Solar Plant

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A: Difference between “License” and “Royalty”

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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