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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 2151 to 2200 of 4703 Records

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June 8, 2017 Case Laws Income Tax

Once the expenditure is accepted as “Revenue Expenditure”, then it is upto the assessee that whether to claim the expenditure in one year or to spread over the said......
June 8, 2017 Case Laws Income Tax

Depreciation disallowed on non-compete fee - an agreement not to compete is purely personal - cannot be considered as the intellectual property right - no depreciation - AT
June 8, 2017 Case Laws Income Tax

When the contention of the assessee that all the forward contracts were settled by way of actual delivery through dollars received on export receivables, the assessee......
June 8, 2017 Case Laws Income Tax

The consideration received by the assessee on sale of development right which was acquired under Development Control Regulations is not assessable for capital gain tax. - AT
June 8, 2017 Case Laws Income Tax

Claim of deduction u/s 80P(2) - Since there is a certificate issued by the Registrar of Cooperative Societies, stating that the assessee is a primary agricultural credit....
June 7, 2017 Case Laws Service Tax

Refund claim - excess duty paid on 100% of the freight charges without availing the benefit of abatement of 75% of freight - the bar of unjust enrichment is not......
June 7, 2017 Case Laws Service Tax

Liability of tax - GTA service - reverse charge - "any person" referred in Rule 2(1)(d)(v) is not qualified by category (a) to (g) of the Rules and therefore even......
June 7, 2017 Case Laws Service Tax

Valuation of GTA service - reimbursement of toll taxes - The service tax is not chargeable on any statutory levy whereas it is chargeable only on the service charge. The....
June 7, 2017 Case Laws Service Tax

Renting of Immovable Property - the appellant had a bona fide belief that the Renting of Immovable Property Service is not taxable and therefore he did not pay the......
June 7, 2017 Case Laws Central Excise

CENVAT credit - input services - tyre re-treading services - maintenance of vehicles - the subject services are used in relation to dumpers which are used in mines for......
June 7, 2017 Case Laws Central Excise

Valuation - quantity discount - includibility - there is no scope for deducting the value of M.R.P goods which are supplied along with identical goods in the same......
June 7, 2017 Case Laws Central Excise

CENVAT credit - destruction of raw materials and semi-finished goods by fire - the input or semi-finished goods did not reach the stage of finished goods and the......
June 7, 2017 Case Laws Central Excise

Manufacture - the dia-meter of the pipes are different and the same has been joined by the process of swaging. Moreover, the pipes were welded with the base plate to......
June 7, 2017 Case Laws Central Excise

Classification of goods - Milk Treat does not contained any Cocoa or Chocolate but only contained Cocoa butter - the White Chocolate cannot be said as Chocolate - the......
June 7, 2017 Case Laws Customs

Goods were imported without payment of duty - stock transfer to sister concern in contravention to rules - demand confirmed with interest - penalty set aside - AT
June 7, 2017 Case Laws VAT and Sales Tax

Levy of sales tax on liquor Vendors - merger of sales tax with excise duty - where vendors have already collected the sales tax pursuant to these......
June 7, 2017 Case Laws Companies Law

Winding up petition - company is unable to pay its debts - The respondent is not able to avoid statutory demand by raising any specific dispute and thus deserves to face....
June 7, 2017 Case Laws Companies Law

Winding up petition - respondent is unable to pay its debts - The disputed facts and the allegations of fraud, forgery and fabrication cannot be considered in the......
June 7, 2017 Case Laws Income Tax

Order passed by the Settlement Commission - “conclusive" test theory - This court's jurisdiction under Article 226 of the Constitution of India is both, extraordinary......
June 7, 2017 Case Laws Income Tax

Computation of capital gains - transfer of property when sold in 2004 but registered only during the year 2008 - CIT(A) has observed that the assessee’s name in the deed....
June 7, 2017 Case Laws Income Tax

Credit of TDS without filing revised return after assessment - rectification u/s 154 - CIT(A) was fully justified in directing the AO to give credit to TDS on the basis.....
June 7, 2017 Case Laws Income Tax

Revision u/s 263 - CIT's notice proceed on incorrect assumption with regard to the character and nature of the IT Park building which he erroneously considered to be......
June 7, 2017 Case Laws Income Tax

Addition u/s 2(22)(e) - determination of shareholding of the assessee - shareholding of the Assessee’s subsidiary M/S.Hooghly Mills Projects Ltd., should not be......
June 7, 2017 Case Laws Income Tax

Addition on account of rent free accommodation provided to the assessee which was valued u/s. 28(iv) - part-time director in the company - the value of rent free......
June 7, 2017 Case Laws Income Tax

Disallowance of expenses - the mere fact that the vouchers are self made with the observation that proper bills and vouchers qua the expenditure is not maintained,......
June 7, 2017 Case Laws Income Tax

Eligibility to exemption u/s 10(23FB) - For AY 2008-09 and 2009-10 there is an ammendment in section 10(23FB) - Assessee’s case does not fall under exemption category -.....
June 7, 2017 Case Laws Income Tax

Fees for technical services - made available or not - The contention that the technology is not made available to ONGC is incorrect as the agreement not only......
June 6, 2017 Case Laws Service Tax

Royalty - whether royalty received by the appellants for providing technical knowhow for manufacture is liable to service tax under the category of “Intellectual......
June 6, 2017 Case Laws Central Excise

Valuation - pan masala - closure of the unit - if the assessee has correctly calculated the proportion of duty and set off the same against the duty payable for the next....
June 6, 2017 Case Laws Central Excise

CENVAT Credit - input services - Miscellaneous Fabrication and Erection Service - Male Nurse Service - Service for Traveling expenses - Membership subscription service -....
June 6, 2017 Case Laws Customs

Refund claim of excess duty paid - The assessment was done on standard rate of duty whereas as per the said notification concessional rate of basic duty at the rate of......
June 6, 2017 Case Laws Customs

Once mis-declaration is established, the appellant loses its right to challenge the valuation further. Therefore, the valuation adopted by Revenue for adjudication......
June 6, 2017 Case Laws Income Tax

The same income cannot be charged to tax twice. Once the revenue accept the income offered by another assessee as income under the head ‘income from capital gains’, the.....
June 6, 2017 Case Laws Income Tax

Claim for deduction u/s.54 or u/s 54F - , mentioning of the wrong section in the return of income while claiming deduction cannot be considered as prejudicial to the......
June 6, 2017 Case Laws Income Tax

Accrual of income - retention money - When the assessee had no right to receive the money by virtue of the contract between the parties and the assessee also had no......
June 6, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - undisclosed foreign income - revised return filed u/s 153A after search - the same income has been accepted which was returned by the assessee,......
June 6, 2017 Case Laws Income Tax

Determining the market price of the share - capital gain computation - CIT-A has rightly taken into consideration the price of the shares quoted on the Bombay stock......
June 6, 2017 Case Laws Income Tax

Section 23(1) contemplates the possible rent that the property might fetch but certainly not the interest in the fixed deposit that may be placed by the tenant with the.....
June 6, 2017 Case Laws Income Tax

TP - Reimbursement of expenses / out of pocket expenses - Transfer Pricing Officer erred in proceeding to infer a non-existent understanding between assessee and its......
June 6, 2017 Case Laws Income Tax

Levy penalty u/s 272A(2)(K) - delay in submitted e-TDS returns - the fact that there were large number of deductees spread throughout the country and efforts were made......
June 5, 2017 Notifications Income Tax

Due date for furnishing TDS certificate in Form 16 (for salaries) will be 15th Day of June - Income-tax (10th Amendment) Rules, 2017 - Notification
June 5, 2017 Case Laws Service Tax

When the appellants themselves have vivisected the contract by apportioning 45% towards maintenance charges and 55% as operation fee, the contention raised by them that.....
June 5, 2017 Case Laws Service Tax

Valuation - maintenance and repair service - cost of consumables and spares used in providing maintenance service to be included in gross value - AT
June 5, 2017 Case Laws Service Tax

Having accepted the taxability for providing a specific service, it is not open to the tax authorities to claim its share in the form of a levy under a different head......
June 5, 2017 Case Laws Service Tax

Refund - wherever the appellant have deposited the service tax, the same has been against the past liability. Such payment is made by the appellant, on being informed......
June 5, 2017 Case Laws Service Tax

Refund claim - nature of amount deposited at the instance of department - period of limitation - Since the litigation was going on therefore the amount deposited by the.....
June 5, 2017 Case Laws Central Excise

Manufacture - manufacture of Foots oil, Pressed Wax and Pressed Paraffin Wax classifiable under Tariff item No.27129090, 27122090 of Central Excise Tariff Act - whether.....
June 5, 2017 Case Laws Central Excise

CENVAT credit - appellant have received the duty paid files from the other unit and thereafter the same was exported along with own manufactured files - whether the......
June 5, 2017 Case Laws Customs

Imposition of ADD - import of Flexible Slabstock polyol - The final recommendation of imposition of definitive AD Duty on import of subject goods of subject country has.....
June 5, 2017 Case Laws Customs

Export of prohibited goods - non-Basmati Rice - the presence of other rice is of the order of 21% to 22.8%. Since the export goods do not satisfy the terms of the FT......

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