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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 4501 to 4550 of 6917 Records

1 ....87 88 89 909192 93 94 95........ 139

August 2, 2017 Case Laws Income Tax

Depreciation on expenditure incurred on the development of software as well as purchase of software is capital in nature - at the rate of 25% or at the rate of 60% - it.....
August 1, 2017 Notifications Customs

Amendment in notification no 50/2017-cus dated 30.06.2017 - Exemption from customs duty on Electrical energy supplied to DTA by power plants of 1000MW or above, and......
August 1, 2017 Bill

THE COMPANIES (AMENDMENT) BILL, 2017 - AS PASSED BY LOK SABHA ON 27.07.2017
August 1, 2017 Circulars Income Tax

For the purpose of filing return, it shall be sufficient as of now to quote Aadhar or Aadhar Enrolment Number. The actual linking of PAN with Aadhar can be done......
August 1, 2017 Case Laws VAT and Sales Tax

Jurisdiction - input tax credit - The directions given by the Tax Board to the Commissioner cannot be said to be contrary to the provisions of the Act and the Tax Board.....
August 1, 2017 Case Laws Indian Laws

The offence under Section 138 of Negotiable Instruments Act, undoubtedly is a civil liability dressed in a criminal colour - an accused is entitled to maintain silent. - HC
August 1, 2017 Case Laws Income Tax

Adjustment of amount refundable for the Assessment Year 2012-13 against the tax demands of subsequent years - SC confirmed the order of HC
August 1, 2017 Case Laws Income Tax

Exemption u/s 11 and 12 eligibility - Sectio n2(!5) - Merely because the assessee is holding conferences and seminars which are according to us in furtherance of the......
August 1, 2017 Case Laws Income Tax

Merely because telephone call register is not maintained or vehicle logbook is not available, expenses cannot be disallowed on ad hoc basis when the telephone is......
August 1, 2017 News GST

Embroidered sarees to attract 5% GST: CBEC
August 31, 2016 Notifications Service Tax

90% exemption / abatement from service tax for a period of one year for Transport of passengers, with or without accompanied belongings, by air, embarking from or......
August 31, 2016 Case Laws Service Tax

Non fulfilling the obligation to deposit the collected tax to the Government of India - No reason to disbelieve their claim of inability to pay tax owing to lack of......
August 31, 2016 Case Laws Service Tax

Demand of Service Tax in respect of the same transaction on the ground that the deposit of Service Tax was under a different category whereas a different category of......
August 31, 2016 Case Laws Service Tax

Commercial and Industrial Construction Services - confirmation of tax liability on the appellant on a category which is not alleged in the show-cause notice is......
August 31, 2016 Case Laws Customs

Valuation - if it is found that the royalty payment shown in the Books of Account is not related to the present transaction and related to some other transaction, the......
August 31, 2016 Case Laws VAT and Sales Tax

Levying tax at 4/5% on the contractee - if the petitioner furnishes proof of payment of tax by the contractors on the very same turnover, to then consider whether tax......
August 31, 2016 Case Laws Central Excise

Cenvat credit - duty paid goods cleared on their own invoices received back due to defect/rejection - no procedure such as making application or taking permission is......
August 31, 2016 Case Laws Central Excise

Exemption from E. Cess and S.H.E. Cess under Notifications No. 28 and 29/2010 both dated 22.06.2010 is applicable only with respect to Clean Energy Cess levied under the....
August 31, 2016 Case Laws Central Excise

Unjust enrichment - Refund claim - the amount was deposited by the appellant on the direction of the appellate authorities. - question of unjust enrichment does not arise - AT
August 31, 2016 Case Laws Central Excise

Cenvat credit - various light fittings and fixtures were brought into the factory after duty payment and were installed for the intended purposes. To call these items as....
August 31, 2016 Case Laws Indian Laws

Guarantee executed by the defendant - period of limitation extended on account of the acknowledgement of debt, in terms of Section 19 of the Limitation Act, 1963 - as......
August 31, 2016 Case Laws Income Tax

Addition u/s 145A - inclusion of service tax as part of trading receipts - ection 145A of the Act would have no application in cases where service is provided by the Assessee - HC
August 31, 2016 Case Laws Income Tax

Depreciation - prior to ending of the relevant financial year, though the assessee had an opportunity to take possession of the property for the purpose of fit-outs, he.....
August 31, 2016 Case Laws Income Tax

Loss on account of foreign currency forward/option contracts - It is only at the year end that one can still reconcile the hedging transactions with the actual exposure.....
August 31, 2016 Case Laws Income Tax

Claim for depreciation on the leased vehicles - the finding by the ld. CIT(A) of the character of the lease as an operating lease cannot, under the circumstances, be......
August 31, 2016 Case Laws Income Tax

Exemption u/sec. 54F - net consideration computation to be invested or value fixed u/s 50C as stamp valuation - Under provisions of Sec. 54F of the Act, net......
August 30, 2016 Case Laws VAT and Sales Tax

Classification - Product prawn feed - The legislature providing for exemption of such product from payment of tax does not necessarily and by itself imply that the......
August 30, 2016 Case Laws Central Excise

Refund claim - reduction in value - credit notes raised by the Assessee subsequent to the sale/removal of goods - trade discounts given to its buyers including the......
August 30, 2016 Case Laws Central Excise

Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the......
August 30, 2016 Case Laws Central Excise

Duty liability - parts of dumpers and others imported, further repacked and labelled by the appellant and sold - whether the items/parts which are repacked are parts of.....
August 30, 2016 Case Laws Central Excise

Classification - Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan - based on the quotes from Explanatory Notes to HSN, it is clear that the subject items are in the.....
August 30, 2016 Case Laws Central Excise

The process of mixing base paint with tinter amounts to manufacture and is liable to payment of duty at the depot. - AT
August 30, 2016 Case Laws Central Excise

Cenvat credit - excess electricity sold to state govt. - The factum of consumption of electricity generated within the factory partly and sold out partly is an accepted.....
August 30, 2016 Case Laws Service Tax

Taxability of collection of development fee from the passengers – operational, management and development of airport - it cannot be said that the amount so collected is.....
August 30, 2016 Case Laws Central Excise

Cenvat credit - Since lubricants are not falling under the negative list of goods mentioned in the definition clause, credit cannot be denied to the appellant - AT
August 30, 2016 Case Laws Income Tax

Transfer pricing adjustment - the TPO was required to give reasons for discarding the CUP method qua each of the transactions as all the 12 international transactions......
August 30, 2016 Case Laws Income Tax

Industrial gala sold - taxation as STCG or LTCG - The entire payment as per the agreement was in fact made before financial year 1998-99. Occupation certificate was also....
August 30, 2016 Case Laws Income Tax

Expenditure on Cost Guard day function & seminar - whether allowable expenditure u/s. 37(i) - Held Yes - The expenditure has been incurred towards discharge of corporate....
August 30, 2016 Case Laws Income Tax

TDS u/s 194C - non tds on Vehicle / dumper Hire Charges - No contract, either verbal or written, is entered into with the owners / drivers in these cases of purely......
August 30, 2016 Case Laws Income Tax

Reopening of assessment - at the time of issuing notice, it is not incumbent upon the AO to prove conclusively that there is escapement of income - AT
August 29, 2016 Case Laws Service Tax

CENVAT credit – CHA services are utilized by the appellant before the goods were loaded on to the ship and therefore the same falls within the definition of input services- AT
August 29, 2016 Case Laws Service Tax

CENVAT credit - capital goods or inputs? - Supply of tangible goods service – dumpers and tippers – such vehicles will be in the nature of inputs for the purposes of......
August 29, 2016 Case Laws Central Excise

Cenvat credit - manpower supply services - 75% of the service tax, which is sought to be denied is admittedly paid to the Government by the provider of service instead......
August 29, 2016 Case Laws Central Excise

Cenvat credit - The adjudicating authority was not empowered by law to decide optimum quantity of input admissible to be procured for manufacture of unit quantity of......
August 29, 2016 Case Laws Central Excise

Valuation - where on account of delay in delivery of manufactured goods is liable to pay a lesser amount that the generically agreed price as a result of a clause (in......
August 29, 2016 Case Laws Central Excise

Imposition of penalty - non-filing of Annual Return containing details of inputs for the period 2004-05 - other than the non-filing of return, no other allegation has......
August 29, 2016 Case Laws Central Excise

Unjust enrichment - Refund claim - The contract is for a fixed amount and it has been categorically recorded in the impugned order that no excise duty incidence has been....
August 29, 2016 Case Laws Central Excise

Imposition of penalty - non filling of ER-5 and ER-6 returns within the period prescribed - contravention is only a procedural violation and subsequently the required......
August 29, 2016 Case Laws Central Excise

Eligibility - credit on capital goods and area based exemption notification no. 50/2003-CE dated 10.06.2003 - there is no valid legal ground in the present appeal for......
August 29, 2016 Case Laws Income Tax

Addition relating to trade creditors - additions u/s 68 - in view of the categorical finding that the loan amounts were not reflected in the returns of the 37 persons in....

1 ....87 88 89 909192 93 94 95........ 139

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