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Highlights / Annotations / Catch Notes For July

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Showing 4101 to 4150 of 6408 Records

1 ....79 80 81 828384 85 86 87........ 129

July 15, 2017 Case Laws Income Tax

Deduction u/s 80GGB - donation made by the assessee to the political parties - claim made first time before the CIT(A) - Power of appellate authority - claim allowed - HC
July 15, 2017 Case Laws Income Tax

Reopening of assessment - the notice for reopening was issued under the directives and compulsion of the audit party, a mode which is not permissible - HC
July 15, 2017 Case Laws Income Tax

Claim of deduction u/s 40(b) - book profit - amount surrendered in the course of survey U/s. 133A -The character of the income does not change dependent upon the section....
July 15, 2017 Case Laws Service Tax

Consulting Engineers service - license and technical co-operation agreement - the main contention raised by the respondents before the authorities below is that there is....
July 15, 2017 Case Laws Central Excise

CENVAT credit - catch covers, a packing material - denial for the reason that the catch covers are not the essential primary or secondary packing material - Once it is......
July 15, 2017 Case Laws Central Excise

Valuation - service charges - includibility - these services were provided by the assessee apart from the manufacture and sale of goods at the factory gate and therefore....
July 15, 2017 Case Laws Central Excise

Metal scrap and waste arising out of the repair and maintenance work of the machinery used in manufacturing of cement, by no stretch of imagination, can be treated as a.....
July 15, 2017 Case Laws Central Excise

CENVAT credit - inputs - short received inputs from job-worker - denial of credit on the ground that certain inputs were rejected/ spoiled by the job worker and certain.....
July 15, 2017 Case Laws Central Excise

The appellant though engaged in the manufacture of Nuts and Bolts have also bought out duty paid Nuts and Bolts and thereafter they have carried out certain activities......
July 15, 2017 Case Laws Central Excise

CENVAT credit - GTA service on iron ore and coal - Revenue is of the view that the respondent should have reversed the input service credit on the ground that the iron......
July 14, 2017 Case Laws Income Tax

Levy of fee u/s 234E - TDS return default - Even in absence of such provision, as noted, it was always open for the Revenue to charge the fee in terms of section 234E of....
July 14, 2017 Case Laws VAT and Sales Tax

Jurisdiction of Assessment Order passed to deny ITC where appellant had sold goods at a price lesser than the price at which the goods were purchased by him - the......
July 14, 2017 Case Laws Service Tax

Validity of SCN - during the pendency of finalization of assessment, no SCN can be issued - SCN were issued before finalization of assessment, therefore, the same are......
July 14, 2017 Case Laws Service Tax

Valuation - Reimbursement expenses - the so-called reimbursable expenses are part and parcel of the gross value of the service. Therefore, the same is includible in the.....
July 14, 2017 Case Laws Central Excise

SSI exemption - Goods cleared to merchant exporter and domestic consumption - Where proof of export was furnished within 6 months, the clearances made for export were......
July 14, 2017 Case Laws Service Tax

100% EOU - STPI - Refund of unutilised CENVAT credit - in terms of Regulation 3 made under Section 47 of the Foreign Exchange Management Act, 1999, in the present case......
July 14, 2017 Case Laws Central Excise

SSI exemption - use of brand name - the respondents would not be eligible for the benefit of SSI exemption even for the cookies sold in loose from their outlets
July 14, 2017 Case Laws Central Excise

CENVAT credit - removal of defective/rejected/waste components of television receivers - when inputs become damaged during the course of assembling of finished goods,......
July 14, 2017 Case Laws Central Excise

SSI exemption - Apart from alleging that the appellant is not eligible for SSI exemption after amalgamation of the two companies, there is no allegation of suppression......
July 14, 2017 Case Laws Income Tax

Rectification of mistake - In the absence of any provision to condone the delay under the Income Tax Act, it may be a case of omission in the provision of Act which......
July 13, 2017 Notifications Income Tax

Income-tax (20th Amendment), Rules, 2017 - Determination of fair market value of unquoted equity shares and other than a quoted share
July 13, 2017 Notifications DGFT

Amendment in Chapter Notes and Import Policy and Policy Conditions of items under Chapter 98 of ITC (HS), 2017 - Schedule -1 (Import Policy) - Notification
July 13, 2017 Case Laws Income Tax

The transaction of acquisition business as a going concern is between two related parties and the seller had a substantial interest by holding 50% share. The assets were....
July 13, 2017 Case Laws Income Tax

Expenses incurred on market research - revenue expenses - whether expenses not to be amortized u/s 35D(2)(a)(iii) as held by AO? - Both the conditions are not fulfilled.....
July 13, 2017 Case Laws Income Tax

TDS u/s 194I - TDS on rent to AAI - the payment made by the Assessee to AAI under the LA is ‘rent’ within the meaning of Section 194-I of the Act.
July 13, 2017 Case Laws Customs

Classification of imported item - Danload 6000 Electronic Preset Metering Equipment, parts thereof and configuration software - to be classified under 9032 of the First.....
July 13, 2017 Case Laws Central Excise

CENVAT credit availed suo moto - second time debit made by the appellant is not duty which only happened due to inadvertent mistake of the appellant. Accordingly, no......
July 13, 2017 Case Laws Central Excise

CENVAT credit - duty paying invoices - job-work - department took the view that no service was rendered by BIL, hence, availment of credit of service tax component......
July 13, 2017 Case Laws Central Excise

CENVAT credit - Broadcasting services - advertising services - the Broadcasting and advertisement have been done on behalf of the appellant and they have borne the......
July 13, 2017 Case Laws Central Excise

Clandestine removal - extended period of limitation - Considering the voluminous nature of evidences, we do hold that the issuance of the second show cause notice dated.....
July 13, 2017 Case Laws Central Excise

Valuation - clearance of manufactured computers after pre-loadingh with Application Software - Deduction of software cost has to be on the basis of amount equivalent to.....
July 13, 2017 Case Laws Service Tax

Business Auxiliary Services - Subvention charges - taxability - Such subvention charges collected are part of the commission, which falls under the taxable category of......
July 13, 2017 Case Laws Service Tax

Self adjustment of excess paid service tax - appellant already claimed the refund for excess amount adjusted against the service tax liability for the month of April,......
July 13, 2017 Case Laws Service Tax

Condonation of delay in filing an appeal - the law of limitation is not intended to defeat the rights of parties except those who are adopting dilatory tactics or......
July 12, 2017 Case Laws Income Tax

Revision order u/s. 263 - CIT(A) was not justified in directing additional claim of ₹ 20 lakhs based on the fresh claim by the assessee. The provisions of section.....
July 12, 2017 Case Laws Income Tax

Un-explained deposit into bank - proof of fund available with the HUF - when the particulars of the cash flow statements are accepted by the AO then the source as......
July 12, 2017 Case Laws Income Tax

Entitlement to registration u/s 12A - DIT(Exemptions) as well as the Tribunal committed 2 mistakes, namely, (a) that of overlooking the first 6 activities covered by......
July 12, 2017 Case Laws Income Tax

Sale of plot - STCG OR LTCG - The mere fact that the sale of the property in the earlier AY and the resultant reduction of the ‘stock in trade’ was not questioned by the....
July 12, 2017 Case Laws Customs

A benefit that was not claimed at the time of import is not available for being extended in recovery proceedings. Accordingly, there is no merit in the claim of the......
July 12, 2017 Case Laws Central Excise

Recovery of interest amount in respect of rebate claim, without issuance of SCN - once it has been held that the appellant is entitled for rebate claim, in absence of......
July 12, 2017 Case Laws Central Excise

Write-off of inputs and finished goods - Since the period covered in this case is prior to insertion of sub rule (5B) in Rule 3 of Credit Rules, 2004, the embargo......
July 12, 2017 Case Laws Central Excise

Re-crdit of duty on goods returned by the customer - the appellants modus operandi does not exhibit that it has come out with clean hands when procedural deviation was......
July 12, 2017 Case Laws Central Excise

100% EOU - clandestine removal of raw materials - When the impugned goods not found at the EOU unit have, however, been subsequently found in their adjacent DTA unit,......
July 12, 2017 Case Laws Central Excise

Refund claim of excess duty paid - valuation of Physician's sample - The assessable value, as indicated in the 2002 circular, is 115% of the cost of production. The......
July 12, 2017 Case Laws Service Tax

Abatement of value of material - N/N. 12/2003-ST dated 20th June 2003 - discharge of VAT liability would preclude the levy of service tax on the value of those goods
July 12, 2017 Case Laws Service Tax

Sub-contract - tax liability - Service Tax is leviable on any taxable services provided, whether or not the services are provided by a person in his capacity as a......
July 12, 2017 Case Laws Service Tax

CENVAT credit - input services - club services - whether the appellant who is a manufacturer of excisable goods, is eligible to avail CENVAT credit of the service tax......
July 12, 2017 Case Laws Service Tax

Cenvat Credit - demand of interest - appellant had taken input service credit even before payments were made, in contravention of Rule 4(7) of CCR, 2004 - appellant......
July 11, 2017 Case Laws Income Tax

Disallowance of Commission paid to Direct Selling Agents (DSA) - the liability to pay the commission / brokerage to DSAs had duly crystallized and hence the comments of.....
July 11, 2017 Case Laws Income Tax

Penalty u/s 271 (1)(c) - computing the revenue neutral income by the assessee as per provisions of Section 10(38) for the Long Term capital gain - Bonafide......

1 ....79 80 81 828384 85 86 87........ 129

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