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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 4251 to 4300 of 6921 Records

1 ....82 83 84 858687 88 89 90........ 139

September 2, 2017 Case Laws Service Tax

Construction service or girls hostel - The hostel for girls can neither be covered under the category of Commercial Construction nor under the category of Residential......
September 2, 2017 Case Laws Central Excise

Manufacture - the bulk LLP/HLP in tankers was filled by the appellants in drums and sold to the customers - LLP/HLP cannot be considered as either lubricating oils or......
September 2, 2017 Case Laws Central Excise

CENVAT credit - whether the Cenvat credit in respect of service tax paid on services received at Depot by the appellant are admissible? - Held Yes
September 2, 2017 Notifications GST

Government waived the late fee for late filing of FORM GSTR-3B, for the month of July - Notification
September 1, 2017 Case Laws Income Tax

Validity of attachment orders u/s 281B - tax liability of non-resident (FOWC) having PE in India was confirmed - Income tax department directed the Axis Bank to have the....
September 1, 2017 Case Laws Income Tax

No disallowance of trading loss of shares if transactions were done through Demat Accounts and payments were made through proper banking channel. -Confirmed by Tribunal and CIT (A).
September 1, 2017 Case Laws Income Tax

Trading Loss on Shares is not disallowed if transactions were through Demat accounts and payments were made through proper banking channel.- Tribunal and CIT (A) confirmed this view.
September 1, 2017 Case Laws Income Tax

Section 40(a)(ia) covered not only those cases where the amounts were payable but also those where it was paid.Supreme Court decision in the case of Palam Gas Services v....
September 1, 2017 Case Laws Income Tax

If there is no question of cessation and remission of sundry creditors liability and the same is shown in Balance Sheet of Assessee then it is not covered by the......
September 1, 2017 Case Laws Income Tax

Depreciation @60% is allowed on UPS instead of 15% being assumed it as part of Computer system.
September 1, 2017 Case Laws Income Tax

Non deduction of TDS on payment to non-resident - disallowance u/s 40(a)(i) - a similar payment to a resident does not result in disallowance in the event of non......
September 1, 2017 Circulars Customs

Clarification on difficulties related to recent amendments in Customs Act, 1962 - Difficulties in filing Bill or Entry - Due to connectivity issue, Number if not......
September 1, 2017 Circulars Customs

Subject: Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003-Customs dated 31.03.2003– reg. - Trade Notice
September 1, 2017 Circulars Customs

Sub: Detailed Guidelines for Re-Testing of Samples- reg. - Trade Notice
September 1, 2017 Circulars Customs

Subject: Issues related to Bond/letter of Undertaking for exports without payment of integrated tax - Reg. - Trade Notice
September 1, 2017 Case Laws Customs

EOU - refund of Central Sales Tax - An EOU purchasing goods from a SEZ will be entitled to reimbursement of CST - HC
September 1, 2017 Case Laws Customs

Demand of duty - confiscated goods - option to redeem not exercised by the appellants - Benefit of N/N. 64/88 dated 1.3.1988 - import of various medical equipments -......
September 1, 2017 Case Laws Customs

Entering into high sea sale agreement based on the information provided by the original importer by itself, will not attract the penal provisions of Section 112 unless......
September 1, 2017 Case Laws Service Tax

Classification of services - Though the appellant did restoration, reconditioning servicing work of water pipelines, the same is not with reference to any goods. Since......
September 1, 2017 Case Laws Central Excise

SSI exemption - switchover from discharging normal excise duty - Their payment of duty upto 31/08/2005 clearly shows that they have not opted for exemption under the......
September 1, 2017 Case Laws VAT and Sales Tax

Constitutional validity of Section 52 of the Gujarat Value Added Tax Act, 2003 - Company is deemed to be in existence for the purpose of taxation under the VAT Act -......
September 30, 2016 Case Laws Service Tax

Construction of complex service - period 16.06.2005 to 31.12.2006 - The issue regarding demand's sustainability under construction of complex services for an activity......
September 30, 2016 Case Laws Central Excise

Classification - non mention of copper alloys or Brass in CETH 74.06 does not mean that it will not contain copper alloys in its ambit - Section note-6 to Section-XV of.....
September 30, 2016 Case Laws Central Excise

Valuation - they have passed on the cash discount as had been evidenced from the invoice - appellant is eligible for the cash discount deduction in assessable value. - AT
September 30, 2016 Case Laws Central Excise

Valuation - the appellant has not paid any freight, insurance or octroi in respect of such chassis, and therefore, question of the appellant adding these elements in......
September 30, 2016 Case Laws Central Excise

Cenvat Credit - the burden lies with the Department to prove availment of Cenvat credit on the disputed goods has not been satisfactorily discharged, and thus,......
September 30, 2016 Case Laws Central Excise

Seeking destruction of cigarettes and remission of duty thereupon - Notification issued by Ministry of Health & Welfare requiring adherence of specified pictorial......
September 30, 2016 Case Laws Central Excise

Eligibility for exemption Notification No.167/71-CE - carrying out research and development in the area of polymers, resins, adhesives, bulk drugs and drug intermediates....
September 30, 2016 Case Laws Customs

Rejection of declared value - The price of the two commodities, which is significantly different, cannot be compared in this manner. Only if ABS is imported at a price......
September 30, 2016 Case Laws Customs

Legality and correctness of levy of Anti-Dumping duties - digital plates imported from China and Japan - The rate of return, costing parameters, differential treatment......
September 30, 2016 Case Laws Customs

100% EOU - the capital goods have been allowed to be cleared in DTA and hence depreciation upto 90% will be allowable to the appellant in calculating the duty payable on....
September 30, 2016 Case Laws Customs

Imposition of Anti-dumping duty - even if there are high priced transactions and low price transactions from a country, the very fact that the low price transactions......
September 30, 2016 Case Laws VAT and Sales Tax

Scope of the term 'Dealer' - a public charitable trust running and maintaining a public hospital - GVAT - Petitioner not a dealer - HC
September 30, 2016 Case Laws VAT and Sales Tax

Whether the re-assessment was permissible under the head of “Rectification of the order in purported exercise of the power u/s 69 of Karnataka Value Added Tax Act, 2003.....
September 30, 2016 Case Laws Income Tax

Expenses were made in cash and were not supported with third parties evidence and many vouchers were self made - CIT(A) has restricted the disallowance to the extent of.....
September 30, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee claimed remuneration to partners - assessee has contended that the case of the assessee was audited u/s 44AB, however, the learned......
September 30, 2016 Case Laws Income Tax

Determination of income on ‘project completion method - in view of the uncertainties involved, the action of the Assessing Officer in deducing the income of the assessee....
September 30, 2016 Case Laws Income Tax

Unexplained cash credit - addition u/s 68 - increase in sundry creditors as at the end of the year - AO has merely proceeded to disbelieve the evidence led by the......
September 30, 2016 Case Laws Income Tax

Compliance of the statutory requirement of signing and verification of the memorandum of appeal by an authorised person and not by the Managing Director - Authorization.....
September 30, 2016 Case Laws Income Tax

Fresh claim of exemption by way of application u/s 154 - Claim of exemption under Section 10(10C) - AO directed to examine the claim on merit - AT
September 30, 2016 Case Laws Income Tax

Purchasing of motor vehicle for valuable consideration from assessee’s account and using the same for the business purpose, depreciation cannot be denied on the ground......
September 30, 2016 Case Laws Income Tax

Once the revenue is accepting the status of the assessee being approved gratuity fund and has been extended the benefit of the approved gratuity fund after the......
September 29, 2016 Circulars Customs

Discontinuation of practice of making manual debits on physical copy of Advance Authorizations registered at EDI Customs port - Order-Instruction
September 29, 2016 Circulars Central Excise

Revised Monetary Limits for adjudication of Show Cause Notice in Central Excise and Service Tax-reg - Circular
September 29, 2016 Case Laws Income Tax

Amortization of expenditure u/s 35D - under the very same provisions benefit is allowed for the first two Assessment Years and, therefore, it could not have been denied.....
September 29, 2016 Case Laws Income Tax

Payment of bonus to employees - There is no dispute that this amount was paid by the assessee to its employees within the stipulated time. Embargo specified under......
September 29, 2016 Case Laws Income Tax

Income from house property - if the maintenance charges etc. are stipulated to be payable by the licencee or the lessor it must form a part of the rent for the purpose......
September 29, 2016 Case Laws Income Tax

When the entire block of purchases made by the assessee is disallowed, the same would have automatic and direct impact on bringing up the Gross Profit ratio of the......
September 29, 2016 Case Laws Income Tax

Entitlement for interest u/s 244A - even if, where the delay in filing of return is condoned, still when it is attributable to the assessee, there is justification on......
September 29, 2016 Case Laws Income Tax

The expenditure incurred by the assessee on conversion of convertible debentures into equity shares would have to be treated as capital expenditure - HC

1 ....82 83 84 858687 88 89 90........ 139

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