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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 4051 to 4100 of 6917 Records

1 ....78 79 80 818283 84 85 86........ 139

August 30, 2017 Case Laws Service Tax

Classification of services - reverse charge mechanism (RCM) - Merely because appellant receiving certificate in India does not mean service was partly performed in India - not taxable
August 30, 2017 Case Laws Service Tax

Site Formation Services - benefit of abatement - The allegation prima facie incorrect as there is no restriction in availing Cenvat credit on capital goods in order to......
August 30, 2017 Case Laws Service Tax

Commercial Training or Coaching Services in the field of Auto CAD/CAM, computer networking, multi-media, DTP, computer repair and maintenance, call centre training, etc.....
August 30, 2017 Case Laws Central Excise

CENVAT credit - scope of input services - Service Tax paid on the Courier Services for various purposes viz., Sending Samples, Documents, finished goods etc., would be......
August 30, 2017 Case Laws Central Excise

Exemption from Special Excise Duty (SED) - At the point of sale of the motor vehicle, only six tyres have been found fitted on the chassis. Such being the case, the......
August 30, 2017 Case Laws Central Excise

Classification of the miniature cars (Electro plated with Gold over FRP mould) - Taking into consideration the proportion of the gold content in the miniature car with......
August 30, 2017 Case Laws Central Excise

Benefit of exports - once the goods have been exported even though the goods were rejected by the buyer side, duty cannot be demanded as there is no condition provided......
August 29, 2017 Case Laws Income Tax

Deduction u/s 80-IA - agreement for operating and maintaining the infrastructure facility viz the airport - whether MOU entered into by the assessee with the Airport......
August 29, 2017 Case Laws Income Tax

Capital gain tax - Assessment of long term capital gain - entering development agreement between the developer and other 7 joint co-owners without any considerations -......
August 29, 2017 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - nature of receipt - advances against sale of land - arrangement tailored by the assessee with the sole intent to wriggle out of......
August 29, 2017 Case Laws Income Tax

Stamp duty paid on demerger - Though section 35DD is applicable, the provisions of section 43B has an overriding effect on all other provisions of the Act, any......
August 29, 2017 Case Laws Income Tax

TCS u/s 206C - TCS & interest liability where the buyer has paid the taxes - sale of ship-breaking scrap against delcaration in Form no. 27C - matter remanded back to verify the facts.
August 29, 2017 Case Laws Income Tax

Addition under Sec. 69C - unexplained credit card expenses - assessee had failed to explain, both the nature of the transactions and the source of money deposited by him....
August 29, 2017 Case Laws Service Tax

VCES Scheme - appellant declared a turnover in their Income Statement which has been accepted by the department under the VCES scheme. When that is accepted by the......
August 29, 2017 Case Laws Service Tax

Suo-moto adjustment of excess amount of service tax paid - there is no specific mention that the adjustment has to be done on monthly basis - non-filing of intimation......
August 29, 2017 Case Laws Central Excise

100% EOU - remission of duty - the goods cleared for export got damaged in an accident and it cannot be said that the goods have been cleared in DTA
August 29, 2017 Case Laws Central Excise

There was no provisional assessment during the relevant period - the appellants are not required to pay differential duty in cases where goods have been sold at higher......
August 29, 2017 Case Laws Central Excise

Valuation - stock transfer - Motor Spirit (MS) - the demand of duty is not from depots but from Korukkupet terminal who have stock transferred the petroleum products to.....
August 29, 2017 Case Laws VAT and Sales Tax

Works contract - levy of sales tax - single indivisible contract - State Legislature is empowered to segregate the goods part of the works contract and impose sales tax thereupon.- SC
August 29, 2017 Notifications GST

Due date for filing of FORM GSTR-6 for months of July & August extended to 8-9-2017 and 23-9-2017 respectively - Return by an Input Service Distributor
August 29, 2017 Notifications GST

Due date for filing of FORM GSTR-5A for month of July extended to 15-9-2017 - Details of supplies of online information and database access or retrieval (OIDAR) services....
August 29, 2017 Notifications Companies Law

Sub-sections (8), (9) and sub-section (10) of section 212 of Companies Act, 2013 came into effect w.e.f. 24-8-2017 - relating to Powers of Director, Additional Director.....
August 29, 2017 Notifications DGFT

Policy Condition No. 4 restricting imports of gold and silver under Exim Codes 7113, 7114, 7115 and 7118 from South Korea is inserted in Chapter 71 of ITC(HS) 2017.
August 29, 2017 Act Rules DGFT

Powers of DGFT to impose restrictions on export and import of specified purposes, extended in relation to the importations or exportations of gold or silver
August 29, 2017 Act Rules Companies Law

Appearance of authorised representative before National Company Law Appellate Tribunal - Rule 63 of NCLAT Rules, 2016 as amended
August 29, 2017 Act Rules DGFT

Exports from India Schemes - Privileges of Status Holders - Entitlement to export freely exportable items on free of cost basis by Status Holders has been revised.
August 28, 2017 Case Laws Income Tax

Reopening of assessment - LTCG - transfer of rights in favour of the Developer (JDA) - year of taxability - assessee contended that, in subsequent years he has paid the.....
August 28, 2017 Case Laws Income Tax

LTCG - gift of immovable property to daughter - it is argued that, mistakenly instead of gift deed, sale deed was made - assessee failed prove that the same is exemption....
August 28, 2017 Case Laws Income Tax

Addition on unverified purchases - Even though the books of account have not been rejected, since the AO has clearly established that the purchases were bogus, there is.....
August 28, 2017 Case Laws Income Tax

Addition u/s 68 - capital contribution by the partners in the partnership firm - the assessee could not be expected to prove the source of source and addition which......
August 28, 2017 Case Laws Income Tax

Addition u/s 68 - When Appellant is doing business, then it was incumbent on him to maintain proper books and/ or books of account. It may be in any form. Therefore, if.....
August 28, 2017 Case Laws Income Tax

Addition u/s 68 - unsecured loan - ITAT, turning a blind eye, has erred in holding that, assessee has discharged his onus merely because the money was advanced through......
August 28, 2017 Case Laws Service Tax

Refund claim - service tax paid erroneously under GTA services - though appellant may have a legal claim, the same is not sufficiently substantiated by evidence - though....
August 28, 2017 Case Laws Service Tax

Advertisement Agency Service - in case of free commercial time, selling the time allotted does not fall within the purview of Advertisement Service since the said......
August 28, 2017 Case Laws Service Tax

Banking and other financial services - cheque return charges, minimum balance violation charges and non-maintenance of Quarterly Average Balance (QAB) received - Naming.....
August 28, 2017 Case Laws Central Excise

CENVAT credit - captive consumption - steam produced by appellant used by sister concern - it would be determined whether the end products of the sister concern are......
August 28, 2017 Case Laws Central Excise

Cenvat credit - reversal of credit on removal of capital goods - Penalty - The fact of removal of one Auto Coner to Guna Plant, which took place within 2 days of taking.....
August 28, 2017 Case Laws Central Excise

Capital goods cleared for export - whether duty is payable on the capital goods cleared for exports after use on which Cenvat credit was availed? - no duty is chargeable....
August 28, 2017 Case Laws Central Excise

CENVAT credit - input services - installation, repair and maintenance service of wind mill - a distinct unit and situated at a place away from the factory of manufacture....
August 28, 2017 Case Laws VAT and Sales Tax

Withdrawal of appeals - Amnesty Scheme - In order to get the benefit of the Scheme, the Appeals had to be withdrawn. Once the benefit was such a scheme was not extended,....
August 26, 2017 Case Laws Income Tax

Constitutional validity of the amendment to Section 142(2A) - arbitrary powers of AO - special audit of accounts - it was contended that sch unguided discretion, having.....
August 26, 2017 Case Laws Income Tax

Unexplained cash deposit in assessee’s bank account - proof of primary activities for earning agricultural income - In absence of any reliable and cogent material, claim....
August 26, 2017 Case Laws Income Tax

Tribunal is custodian of the 1961 Act and is the last fact finding authority vested with powers of wide amplitude to enforce implementation of the provisions of the 1961 Act.
August 26, 2017 Case Laws Income Tax

LTCG - Just by mentioning in block of asset that too with Zero depreciation rate should not change nature of the asset. Ultimately the facts remain that no benefit of......
August 26, 2017 Case Laws Indian Laws

Complaint u/s 138 - The presumption under Section 139 of the Act, is always in favour of the complainant. Though it is a rebuttable presumption, the rebuttal has to come....
August 26, 2017 Case Laws Service Tax

Classification of services - as per the agreement, they have to pay royalty @ 3% on local sales and 7.5% on export sales of the equipment/parts manufactured and sold -......
August 26, 2017 Case Laws Service Tax

00% EOU - Refund claim - export of services - cenvat credit - whatever service improves the quality of output service, the same has to be held as availed in connection......
August 26, 2017 Case Laws Service Tax

Export of services - promotion and marketing of spares and accessories of Yamazaki Mazak Trading Corporation, Japan(YMTCJ) and they have received commissioner from YMTCJ....
August 26, 2017 Case Laws Central Excise

Deemed manufacture - pasting of sticker on the imported product to indicate the name of the importer and MRP which is the requirement under the Standards of Weights and.....
August 26, 2017 Case Laws Central Excise

SSI exemption - Use of brand name of others - The use of the moulds by appellant bearing the mark RKI is only on account of the fact that these moulds were obtained from....

1 ....78 79 80 818283 84 85 86........ 139

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F: Consolidated SCN and Order

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F: ITC on Inward supplies availed in the next Financial Year

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F: Stock damaged in recent floods

A: TYPES OF CUSTOMS DUTY IN INDIA

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N: Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

H: Cooperative societies' delayed audit report filing excused due to reas...

H: Unexplained income assessment challenged; statutory appeals allowed to...

H: Property rental income rightly assessed as 'income from house property...

H: Taxman's faceless assessment order quashed for violating natural justice.

H: Co-owners rent income: AOP assessment; Plinth not a building for house...

H: Higher yarn wastage led to tax addition, despite consistent records an...

H: Charitable trust's one-time fundraising event involving donation coupo...

H: Taxman's addition for unexplained property purchase deleted due to inc...

H: Denying registration to trust promoting public welfare activities like...

H: Bank's Tax Tussle: Interest-Free Funds, Bad Debts, and Business Expend...

H: Trust's income taxability: Lack of registration triggers normal tax ra...

H: Event Management Firm Wins Case: Excess Payments Allowed for Business ...

H: Construction firm's tax case: Revenue recognition method upheld, commi...

H: Water meter duty dispute resolved: 'BAYLAN' branded products classifie...

H: Customs broker saved from penalties by amending bills after fictitious...

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