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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 4501 to 4550 of 6921 Records

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

September 17, 2016 Case Laws Customs

Valuation - The value of ‘engineering drawings’ is a post-importation cost. No evidence has been adduced to show that the provision of these ‘drawings’ is conditional to....
September 17, 2016 Case Laws Customs

Refund of the amount paid as pre-deposit pending investigation along with interest - sanction of refund claim but credited to consumer welfare fund - import of branded......
September 17, 2016 Case Laws Customs

Absolute confiscation under section 111(i), (j) and (m) of the Customs Act, 1962 - cut and polished diamonds and pendants - The crime is of higher gravity - absolute......
September 17, 2016 Case Laws VAT and Sales Tax

Interestate sale of cement - whether the appellant is entitled to dual benefit of partial exemption under the notification dated 06.05.1986 and also the lower rate of......
September 17, 2016 Case Laws Income Tax

Provisions of Sec. 194C and Sec. 194J were not applicable to the assessee as regards payment of liaisoning charges. - AT
September 17, 2016 Case Laws Income Tax

The information gathered subsequent to the assessment year under consideration cannot be basis for estimation of inflation of purchases for the earlier assessment year......
September 17, 2016 Case Laws Income Tax

Once the assessee has succeeded on quantum issue in preceding assessment year, the mere fact that he has not preferred any separate appeal in the impugned assessment......
September 17, 2016 Case Laws Income Tax

Reopening of assessment - The fact of non existence of HUF is paramount and strikes to the very root of purported jurisdiction sought to be acquired by the AO u/s 147 -.....
September 17, 2016 Case Laws Income Tax

Disallowance of Interest - liability to pay interest for earlier year was crystallized during this year only. - AO to verify the correctness of the interest so claimed......
September 17, 2016 Case Laws Income Tax

As there is no finding the assessee had either concealed the particulars of its income or furnished particulars of income or furnished particulars of income penalty u/s.....
September 17, 2016 Case Laws Income Tax

Reopening of assessment - details have already disclosed before the AO and while framing the assesment, the Assessing Officer has considered the same. It is only because....
September 17, 2016 Case Laws Income Tax

TDS u/s 195 - payments made to foreign entities in nature of rent, advertisement and exhibition expenses - foreign entities did not have PE in India and therefore......
September 17, 2016 Case Laws Income Tax

Merely because of the fact that the land was sold in a short period of holding, it cannot be held that income arising from the sale of land was taxable as profit arising....
September 16, 2016 Notifications GST

Constitutes the Goods and Services Tax Council - Notification
September 16, 2016 Case Laws Service Tax

Taxability of receipt of "Supervision Charges" on construction contract - appellant corporation is made up of officers on deputation from the police Department and hence....
September 16, 2016 Case Laws Service Tax

Curriculum development even for scientific course cannot be brought under scientific or technical consultancy. It is beyond comprehension as to preparation of accounts......
September 16, 2016 Case Laws Service Tax

Refund of Cenvat Credit - 100% EOU - the formula in the notification used the word 'total CENVAT credit taken on input services'. Therefore the inadmissible part of......
September 16, 2016 Case Laws Central Excise

Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT
September 16, 2016 Case Laws Central Excise

Classification - woven goods - labels/labels tapes bearing lace like ornamental designs/images - only choice for the classification now in the present proceedings is......
September 16, 2016 Case Laws Central Excise

Cenvat credit - reversal of credit availing on transportation of inputs removed as such - demand set aside - AT
September 16, 2016 Case Laws Central Excise

Intermediate product - captive consumption - production of Sugar Syrup - neither there is any evidence to prove that the goods, in question, are classifiable under......
September 16, 2016 Case Laws Central Excise

Cenvat credit - input services - Clean Development Mechanism Service in relation to Carbon Credit Management Services is an eligible input service - AT
September 16, 2016 Case Laws Customs

Validity of order of Settlement Commission - One cannot lose sight of the fact that the importers purchased the DEPB license from the petitioner for valuable......
September 16, 2016 Case Laws Customs

Release of detained consignments - If the petitioner had raised such a plea before the Tribunal, the Tribunal may probably take a holistic view of the entire matter. For....
September 16, 2016 Case Laws Customs

Effective date of notification - tariff rate - import of edible oil including palmolein oil - In the present case, admittedly, second condition was not satisfied......
September 16, 2016 Case Laws VAT and Sales Tax

The assessee is entitled to interest for delayed refund of amount deposited to Governent. However, assessee not entitled to interest on interest for delayed refund. - HC
September 16, 2016 Case Laws VAT and Sales Tax

The goods being transported in a vehicle running upon fixed rails could not be detained under Section 51 of the Act, at the relevant time. - HC
September 16, 2016 Case Laws Income Tax

Where assessee is carrying out CGS activities which is nothing but infrastructure facility as defined under section 80IA(4). - Deduction allowed - AT
September 16, 2016 Case Laws Income Tax

Bogus accommodation entries with regard to short-term/long term capital gain/loss - The assessee failed to produce share certificate numbers, distinctive numbers and how....
September 16, 2016 Case Laws Income Tax

Addition u/s 68 - when the alleged entry operators have admitted on oath that they ran this racket ; and when name of the assesee is discovered as one of the......
September 16, 2016 Case Laws Income Tax

The Assessing Officer cannot insist the assessee to prove the authenticity of circumstances leading to write off the bad debts - AT
September 16, 2016 Case Laws Income Tax

Net surplus on sale of shares under investment portfolio should be chargeable to capital gains only and assessee is not to be treated as trader in respect of sale and......
September 16, 2016 Case Laws Income Tax

The assessee, as such exclusively not claimed the interest expenditure against the salary income, rather, his stand is to be construed that he claimed interest......
September 16, 2016 Case Laws Income Tax

TDS u/s 195 - Chargeability to tax in India as fees for included services - professors who come for a short period are well accommodated by Northwest India which does......
September 16, 2016 Case Laws Income Tax

Rebate u/s 88E - the interest earned by the assessee on the FDRs has intrinsic and inseggregable nexus with the work undertaken and, therefore, the interest earned by......
September 16, 2016 Case Laws Income Tax

The basis of assessing the tax and income from house property is the ownership of the property and not the actual realization of income. The ownership by itself attracts....
September 16, 2016 Case Laws Service Tax

Special Economic Zone (SEZ) - services rendered to SEZ - whether an unconditional exemption granted in a statute can be restricted by a statutory instrument issued in......
September 15, 2016 Case Laws Service Tax

Refund claim - service tax paid on the transport of goods by road (GTA) services - Notification No.41/2007-ST - condition No.3 in the exemption notification, is also the....
September 15, 2016 Case Laws Central Excise

Job-work - Valuation - the appellant has discharged the duty liability on the scrap and again, demanded duty by including the value in job work charges, which will......
September 15, 2016 Case Laws Central Excise

Whether the provisions of Rule 6(3) of the cenvat Credit Rules are applicable or not and whether the Cenvat Credit shall lapse on 29.04.2008 when e-bikes became exempted....
September 15, 2016 Case Laws Central Excise

Cenvat credit - capital goods used exclusively for R&D purposes - the demand for reversal of cenvat credit is not sustainable inasmuch as it is allowable under the......
September 15, 2016 Case Laws Central Excise

Cenvat credit cannot be denied on playing cards supplied as free gift alongwith final product - playing cards were purchased on payment of duty - AT
September 15, 2016 Case Laws Customs

Short-landing of goods - Acid Grade Flurospar - Adoption of the tolerance limit at 6.47% is correct. - HC
September 15, 2016 Case Laws Customs

Just because the case pending for a period of 10 years, it cannot be made maintainable as any judgement made in the lack of jurisdiction will be a nullity anyway -......
September 15, 2016 Case Laws VAT and Sales Tax

It would prima facie appear that the goods stored by the petitioner in the bonded warehouse being sold before the import is completed, there would be no liability to pay....
September 15, 2016 Case Laws VAT and Sales Tax

When the petitioner is in debt to nationalized banks to the tune of Hundreds of Crores of Rupees and when the department has also material to suggest that the petitioner....
September 15, 2016 Case Laws Income Tax

Refund of excess taxes paid - This is a case where the assessee wanted to shift its stand from the liability not having accrued to having crystalized. Not allowing......
September 15, 2016 Case Laws Income Tax

No details of the seminars conducted abroad are brought on record as also spouses of the Doctors also travelled overseas along with Doctors and the expenses of the......
September 15, 2016 Case Laws Income Tax

TDS default - Considering the penal nature of section 221, it would be in the fitness of things to make a distinction between a case where the TDS is deposited suo-motu.....
September 15, 2016 Case Laws Income Tax

Unexplained cash credit u/s 68 - the bank Pass Book or bank statement cannot be construed to be a book maintained by the assessee for any previous year as understood for....

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

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