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Highlights / Annotations / Catch Notes For July

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1 ....80 81 82 838485 86 87 88........ 129

July 11, 2017 Case Laws Customs

Import of restricted item - used tyres of various sizes - imported goods cannot be treated as "hazardous waste" - the clearance of goods shall be allowed for home......
July 11, 2017 Case Laws Customs

Redemption fine - Whether the Tribunal has misdirected itself in law and on facts in holding, that under the provisions of Section 125(1) of the Customs Act, 1962, the......
July 11, 2017 Case Laws Customs

Anti Dumping duty - Whether Anti Dumping Duty is applicable on flat roll product of stainless steel having width between 1250 mm to 1280 mm under N/N. 14/2010-Cus.,......
July 11, 2017 Case Laws Central Excise

Suo-moto the re-credit of such amount debited erroneously - the amount paid by mistake cannot be termed as duty - suo motto credit of Cenvat can be allowed if there is......
July 11, 2017 Case Laws Central Excise

Rate of duty applicable on subject goods - P&P medicaments - The demand of duty would be at the rate as applicable on the day of destruction, when the appellant had......
July 11, 2017 Case Laws Central Excise

100% EOU - Remission of duty - Rule 21 of Central Excise Rules, 2002 - remission is allowed on the goods which were cleared for export but could not be exported due to accident.
July 11, 2017 Case Laws Central Excise

CENVAT credit - Since the godonwn was not a part of the registered factory premises, the same cannot be considered as “place of removal” for the purpose of consideration....
July 11, 2017 Case Laws Central Excise

Classification of Micronutrients - Chelamin, Agromin, Chelafer and Chelacop - In view of presence of nitrogen, and also considering that they are mixtures and not......
July 11, 2017 Case Laws Service Tax

Benefit of abatement - N/N. 1/2006-ST - To the extent that the assessee did not utilise credit, the availment of which is in dispute, there is no detriment to Revenue.......
July 11, 2017 Case Laws Service Tax

Reverse charge - transaction between the overseas branch and the appellant. - In the absence of an activity between the branch and the headquarters for an identified......
July 11, 2017 Case Laws Service Tax

Erection, Commissioning and Installation charges - services provided in respect of erection of sub stations, erection of transmission lines - We fail to understand how......
July 11, 2017 Case Laws Service Tax

Refund claim - rejection on the ground that at the time of export of goods, the appellant was entitled for the benefit of exemption N/N. 17/2008-ST dated 01.04.2008......
July 10, 2017 Case Laws Service Tax

Reverse charge - section 66A of Finance Act, 1994 deems the recipient to the be the provider of service for fastening of tax liability. Such deeming provision is found......
July 10, 2017 Case Laws Service Tax

Valuation - reimbursable expenses - It would not be possible to draw a distinction between the portion of the consideration that does not relate to these activities. In.....
July 10, 2017 Case Laws Companies Law

The revival of Company does not necessarily mean revival and restoring of the usual manufacturing or the business activity. It is a broader term including therein, the......
July 10, 2017 Case Laws Income Tax

The assets transferred being the shares, which was never part of assessment of Stamp Duty Authority of the State Government. In such circumstances that cannot be no......
July 10, 2017 Case Laws Income Tax

Disallowance being donation made u/s.35AC - if there is a malpractice or discrepancies in the management of the Trust Account for which the assessee cannot be......
July 10, 2017 Case Laws Income Tax

Eligibility for deduction u/s 54EC - investment in Bonds specified u/s 54EC after a period of six months from the date of transfer but before the due date specified u/s.....
July 10, 2017 Case Laws Income Tax

Addition u/s 68 - unexplained cash credits - mere recording of the statement and filing acknowledgement of ITR would not be sufficient to prove the creditworthiness of......
July 8, 2017 Case Laws Customs

Valuation of imports - loading of 20% - It would be only natural to assume that the technical know how that has been accrued by way of such payments would go in to each.....
July 8, 2017 Case Laws Customs

Refund claim - once a certificate from Chartered Accountant, who is also statutory auditor, if filed by the appellant, then there is no need for insisting on production.....
July 8, 2017 Case Laws Companies Law

True & Fair view” is not depicted in the Balance Sheet - Generally the decrease in paid up capital can occur in various ways viz buyback of shares, forfeiture of shares,....
July 8, 2017 Case Laws Income Tax

Exemption u/s. 10B - Tribunal correctly held that the assessee cannot be allowed to blow hot and cold. Having set up and established the claim of being engaged in the......
July 8, 2017 Case Laws Income Tax

Reopening of assessment - unaccounted investment in the purchase of the property - There cannot be an automatic presumption that a purchaser of the property had paid......
July 8, 2017 Case Laws Income Tax

"Mark to Market” loss - AO did not disallow the claim of loss but CIT(A) disallowed the claim of loss - In the absence of any fact with regard to the nature of the said.....
July 8, 2017 Case Laws Income Tax

Levying penalty u/s 271(1)(c) - whatever entries were passed in the books were passed in the bona fide manner. No penalty is leviable for violation of deeming provisions
July 8, 2017 Case Laws Service Tax

Nature of activity of "chit fund business" - cash management / fund management - whether classifiable under the category of "banking and other financial services" - No......
July 7, 2017 Case Laws Service Tax

Business auxiliary services - various components of the sale value recovered as ‘trade margin’ - the appellant does not, at any stage, become the owner of the goods,......
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.....

1 ....80 81 82 838485 86 87 88........ 129

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