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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 4801 to 4850 of 6921 Records

1 ....93 94 95 969798 99 100 101........ 139

September 29, 2015 Case Laws Customs

Duty Entitlement Pass Book - Use of forged DEPB – No dispute that, appellant availed credit on basis of said DEPB scrip, which was issued by Customs authorities – Thus,.....
September 29, 2015 Case Laws Customs

Levy of CVD on the basis of MRP - Evasion of duty by mis-declaring RSP - Merely because importer effected sale of some goods at price higher than RSP declared, Revenue......
September 29, 2015 Case Laws Customs

Ownership of Seized goods – Legitimate transaction – Source of seized gold biscuits were traced out to genuine purchase from authorised Bank –Under existing matrix, it.....
September 29, 2015 Case Laws VAT and Sales Tax

Demand and recovery of purchase tax after 5 years - period of limitation - Once a period of limitation prescribed by law expires, the right to sue or pass an order comes....
September 29, 2015 Case Laws Income Tax

Grant of exemption u/s 10(23C) (vi) and (via) - running of a school - Merely because some profit is generated does not ipso facto imply that the educational institution.....
September 29, 2015 Case Laws Income Tax

Revision u/s 263 - assessee has chosen/adopted the Project Completion Method of accounting - It is not open to the revenue to reject a method because according to the......
September 29, 2015 Case Laws Income Tax

Extension of due date u/s 139(1) - where accounts are required to be audited u/s 44AB - it is considered appropriate to extend the due date for e-filing of returns upto.....
September 29, 2015 Case Laws Income Tax

CIT(A) allowed the carry forward of loss to the appellant instead of setting it off against the exempt income u/s.10(38) - In view of specific provisions of section 74 A....
September 29, 2015 Case Laws Income Tax

Higher rate of Depreciation - CIT(A) allowed depreciation @ 80% for the reason that the assessee has not restricted the depreciation on Cylinders, Valves and regulars,......
September 29, 2015 Case Laws Income Tax

Levy of fees under section 234E - Late filing of TDS return - No dispute that the provisions accepting levy of late filing fees under section 234E have indeed been......
September 28, 2015 Case Laws Service Tax

Refund claim - input services used in export of goods - debit notes - notification No. 41/2007 - merely because the documents are debit notes the refund cannot be......
September 28, 2015 Case Laws Service Tax

Refund claim - input services used in export of goods - notification No. 41/2007 - exporter should not be unduly burdened with a condition to establish that the service....
September 28, 2015 Case Laws Service Tax

Business Auxiliary Services - intention to evade service tax - In the show cause, neither any period has been specified nor any amount of demand quantified. - demand set aside - AT
September 28, 2015 Case Laws Service Tax

Claim of refund claim by the recipient of services - service provider had paid the service tax wrongly - assessee who filed a refund claim was driven from one Officer to....
September 28, 2015 Case Laws Central Excise

MRP based Valuation - Revenue was of the view that since the face wash gel is sold free along with dandruff shampoo, the value / price of face wash gel should also be......
September 28, 2015 Case Laws Central Excise

Classification of goods - whether the product manufactured out of stone aggregates, cement, water, sand - the classification of ready mix concrete was under Chapter......
September 28, 2015 Case Laws Central Excise

Classification of goods - milk shake mix and soft serve mix - the additives which can be added while making the product are illustrative only and merely because......
September 28, 2015 Case Laws Central Excise

CENVAT Credit of CVD paid through DEPB - after a specific prohibition was introduced under the Scheme from 1.4.2000 onwards, it is not possible for the appellant to......
September 28, 2015 Case Laws Central Excise

Utilization of CENVAT credit of the Additional Excise Duty - restriction applied only in the payment of BED and SED, which alone is payable under the Excise Tariff Act......
September 28, 2015 Case Laws Central Excise

Import of goods meant for granite quarry - whether Consumables and Tools - scope of the term "consumables" - 100% EOU - procurement of the items domestically in CT-3 -.....
September 28, 2015 Case Laws Customs

Valuation - Misdeclaration of value - import of Mencozeb Technical 85 % at US$2.10 per kg., CIF - sole distributor - rejection of value - No evidence of any nature......
September 28, 2015 Case Laws Customs

Undervaluation of import of electronic components - department has built up its case on the basis of export declarations filed by the suppliers of the goods - A......
September 28, 2015 Case Laws Customs

Valuation of goods - import from the group companies is covered under Sales Promotion Agreements. - adjudicating authority simply considered the difference in price,......
September 28, 2015 Case Laws VAT and Sales Tax

Levy of VAT on MRP - deduction of discount - Bihar VAT - The State Legislature not being competent to provide for levy of tax on the first point of sale on the basis of.....
September 28, 2015 Case Laws Companies Law

Rectification in the Register of Members - the period of limitation of 3 years would start from the date, on which these documents were signed - petition came to be......
September 28, 2015 Case Laws Income Tax

Dismissal of application for additional evidence as well as the appeal - disallowance of development expenses - Explanation appears to have manufactured for the purpose.....
September 28, 2015 Case Laws Income Tax

Only because some of the doctors have admitted of receiving the payments mentioned in the seized material or the fact that the hospital’s application before the......
September 28, 2015 Case Laws Income Tax

Registration u/s 12AA/12A - To ask for documentary evidence in the form of a resolution or some credible proof for the amendment in the aims and objects of the Trust,......
September 28, 2015 Case Laws Income Tax

From the provisions of Section 80, Section 32(2) and Section 72(2) of the Act, it is evident that loss of the earlier years other than the unabsorbed depreciation shall.....
September 28, 2015 Case Laws Income Tax

Disallowance u/s 37(1) - expenditure on abandoned films - Rule 9A - assessee has shown the expenditure incurred towards the film ‘Shabari’, as his closing stock of the......
September 28, 2015 Case Laws Income Tax

Penalty U/s. 271(1)(c) - claim of exemption u/s 10(38) whereas sale of shares was not through stock exchange - company adopted LIFO method where as AO adopted FIFO......
September 28, 2015 Case Laws Income Tax

TDS u/s 194C on Freight - booking only net profit out of the transaction - trucks are hired from open market to provide GTA service and freight is being paid by the......
September 27, 2015 Case Laws Service Tax

Cenvat credit - input services - construction services in relation to construction dormitory - he construction of dormitory for this purpose of stay of technicians /......
September 27, 2015 Case Laws Service Tax

Job work or contract labor - activity of cutting, drilling, punching, bending, notching of materials as the work orders within the factory of principal - in the facts......
September 27, 2015 Case Laws Service Tax

Services rendered by the assessee in this case to the re-insurer abroad and the transaction with the foreign re-insurer would have to be necessarily accepted as 'export.....
September 27, 2015 Case Laws Service Tax

Sale and disposal of detained aircraft - Detention of Aircrafts and Helicopters belonging to M/s. Kingfisher Airlines to recover Service Tax amount due to the Government....
September 26, 2015 Case Laws Service Tax

CENVAT Credit - input service - construction of residential colony/dormitory adjacent to the factory premises was the necessity because of the location of the factory in....
September 26, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Invocation of extended period of limitation - for invocation of extended period there has to be some evidence that an assessee knew that they.....
September 26, 2015 Case Laws Service Tax

Denial of CENVAT Credit - input services - appellant is entitled to take cenvat credit of insurance premium charges paid by them when there is no dispute that the goods.....
September 26, 2015 Case Laws Central Excise

Classification of goods - printing of gray wrappers which is used in the packaging of cigarette packs. - goods in question are properly classified under heading 4901.90.....
September 26, 2015 Case Laws Central Excise

Classification of mixtures - under Chapter 9 or Chapter 21 - The Spice Board clearly indicates the garlic and tamarind as Indian spices. Hence, the addition of these......
September 26, 2015 Case Laws Central Excise

Classification of the product Niacin (feed grade) - animal feed - That the appellant mixed Niacin with Atta before clearance makes no difference because we are concerned....
September 26, 2015 Case Laws Central Excise

Interest - Whether the appellant is required to pay interest for the intervening period where they have reversed the cenvat credit taken wrongly by them - cenvat credit.....
September 26, 2015 Case Laws Customs

Determination of CVD - valuation u/s 4 or 4A - Set Top Boxes imported by the appellants are not leviable to CVD on RSP/MRP basis in terms of Section 4(A) of the Central.....
September 26, 2015 Case Laws VAT and Sales Tax

State has no constitutional power to Levy Cess on every wedding and connected celebrations conducted in hotels, having classification of "Three Star" and above and in......
September 26, 2015 Case Laws VAT and Sales Tax

Cancellation of eligibility certificate - exemption from sales tax - new industries to be established within the State of Assam after April 1, 1991 as per industrial......
September 26, 2015 Case Laws Companies Law

Application for injunction in a defamation action brought by the National Stock Exchange ("NSE") - The NSE complains that an article published on their online news and.....
September 26, 2015 Case Laws Indian Laws

RTI - seeking information related to third party - information sought by the erstwhile partner - before directing the disclosure of information, the State Information......
September 26, 2015 Case Laws Indian Laws

Offence u/s.138 of the Negotiable Instruments Act - cheques were returned unpaid owing to "insufficient funds" - Only when such Trust/College is arrayed as an accused,......
September 26, 2015 Case Laws Income Tax

Nature of the transaction - lease agreement or in the nature of transfer of capital assets - the leasehold right, given to SGL for a period of ten years, of the plant......

1 ....93 94 95 969798 99 100 101........ 139

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number