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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 2301 to 2350 of 4703 Records

1 ....43 44 45 464748 49 50 51........ 95

May 29, 2017 Case Laws Central Excise

Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT
May 29, 2017 Case Laws Central Excise

100% EOU - CENVAT credit - whether the respondent was correct in utilising the CENVAT credit balance available with him for discharge of applicable duties on the inputs.....
May 29, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances - whether the appellants have played foul of the provisions of 2(vi) of SSI exemption N/N. 8/2002-CE, which was in force during......
May 29, 2017 Case Laws Central Excise

Manufacture - Intermediary product - impregnated special woven fabric - chargeability of duty/marketability - this intermediate product cannot be marketed and therefore.....
May 29, 2017 Case Laws Customs

Classification of Dumb Floating Cranes Barge - The purpose of such vessel is to load/unload cargo from ship/shore on to the barge and to move such cargo between ship and....
May 29, 2017 Case Laws Customs

Classification of Rubber Process Oil - the imports of the appellants do contain a higher percentage of aromatic constituent than prescribed for classification under Heading 2710. - AT
May 29, 2017 Case Laws Customs

Mere failure on the part of the appellant to produce some document to the satisfaction of the Customs Authority does not ipso-facto lead to inevitable conclusion that......
May 29, 2017 Case Laws Income Tax

Addition u/s 44BB - AO has presumed that assessee’s representative might have come earlier also before the actual arrival of the barge in the Indian waters. Such......
May 29, 2017 Case Laws Income Tax

Expenses incurred on dismantling, transportation and re-erection and commissioning of the manufacturing units to another location - Shifting of the plant was only for......
May 29, 2017 Case Laws Income Tax

The depreciation is allowed by the government to give part of the profit to the businessman and he can make another plant and machinery at the end of the old machinery......
May 29, 2017 Case Laws Income Tax

Short deduction of TDS - Non residents not having PAN - TDS @10% or 20% - invoking the provisions of Section 206AA - the PANs now made available for both the assessment.....
May 27, 2017 Case Laws Service Tax

The appellants are liable to service tax on reverse charge basis in respect of commission paid to foreign agents. Such liability will be only w.e.f. 18/04/2006 and......
May 27, 2017 Case Laws Service Tax

Liability of tax - The activity of foreign exchange broking liable to service tax under the provisions of Finance Act has been explained and the activities of the......
May 27, 2017 Case Laws Service Tax

Penalty - supply of tangible goods service - reverse charge mechanism - during the course of investigation they were convinced and they have discharged the entire......
May 27, 2017 Case Laws Service Tax

Aviling CENVAT credit while availing the benefit of abatement under N/No. 1/2006-ST - The appellant have admittedly reversed the said amount of credit much before the......
May 27, 2017 Case Laws Central Excise

Recovery of excess duty - Section 11D(2) of the CEA, 1944 - the appellant had cleared the inputs as such on payment of duty, adopting transaction value, instead of......
May 27, 2017 Case Laws Central Excise

CENVAT credit - removal of input as such by manufacturer after reversal of Cenvat credit cannot be treated as trading activity - AT
May 27, 2017 Case Laws Central Excise

Remission of duty - from the Fire Report, the reason of fire is evident, that the fire occurred due to short circuit of electricity, which is definitely beyond the......
May 27, 2017 Case Laws Central Excise

Classification of Henna powder in unit containers - classifiable under CTH 3305 or under 1401 1019? - if Henna Powder is indicated to be used as hair dye then it would......
May 27, 2017 Case Laws Central Excise

CENVAT credit - fake transaction - Once, it is demonstrated that reasonable steps had been taken, which is a question of fact in each case, it would be contrary to the......
May 27, 2017 Case Laws Customs

Classification of Rubber Process Oil - whether hazardous goods or not? - Held No - the raw RPO imported by the Appellants would merit classification under chapter......
May 27, 2017 Case Laws Customs

Penalty - confiscation - permission to re-export goods - import of baggage - Even though he has not made a correct declaration of the value of the imported goods by......
May 27, 2017 Case Laws VAT and Sales Tax

Validity of re-assessment proceedings - UP VAT - It is only on the basis of the fact that the royalty amount has not been clarified in the invoices that a decision has......
May 27, 2017 Case Laws Companies Law

Lien on shares - The amount which was due and payable by the Petitioner to the company have not been paid, due to which the company has rightly exercised its lien on the....
May 27, 2017 Case Laws Income Tax

Addition on accrual of income - deferred revenue - royalty - The rights of the TV Serial were to come back to the assessee after a period of 6 years - AS-9 allows......
May 27, 2017 Case Laws Income Tax

No disallowance could be made by applying section 40(a)(ia) of the Act in a case where tax was deducted at source under a wrong provision resulting in short deduction of tax. - AT
May 27, 2017 Case Laws Income Tax

Exemption u/s 54 - capital gains - acquiring substantial domain over the new flat within the specified period, the assessee could be said to have complied with......
May 27, 2017 Case Laws Income Tax

TDS u/s 194C - non-deduction of tax on the payment of supply of printed packing material - transaction on account of supply of printed packing material to the assessee......
May 27, 2017 Case Laws Income Tax

Bogus purchases - Addition made on account of purchases from the hawala parties - addition is to be restricted by applying GP rate of 10% on the said purchases over and.....
May 27, 2017 Case Laws Income Tax

Unexplained cash credit u/s 68 - AO has merely proceeded and relied on the information received from the DGIT(Inv), Mumbai that the assessee is one of the beneficiary of....
May 26, 2017 News GST

ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017]
May 26, 2017 Case Laws Service Tax

Demand of service tax - An agent merely procuring an order for advertisement for a principal namely print media is not an advertising agency. The appellants activity......
May 26, 2017 Case Laws Service Tax

Renting of immovable property service - The appellant have only let out plant and machinery and the manufacturing facility, which does not qualify under the definition......
May 26, 2017 Case Laws Service Tax

Work Contract - Whether the respondent-assessee is liable to service tax for constructing low cost housing or housing for economically weaker section for Varanasi......
May 26, 2017 Case Laws Central Excise

Reversal of cenvat credit - The appellant, being a Government Company, ought to have been more prudent and transparent in all its deeds, acting as a model to others. No.....
May 26, 2017 Case Laws Central Excise

CENVAT credit - before utilisation of credit if the same has been reversed will amount to not taking credit and would not attract liability of interest - Interest......
May 26, 2017 Case Laws Central Excise

CENVAT credit - Once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, the duty......
May 26, 2017 Case Laws Central Excise

Classification of goods - rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - AT
May 26, 2017 Case Laws Central Excise

Classification of goods - Milk Shake Mix (MSM) - Soft Serve Mix (SSM) - Coffee Cream - Addition of stabilizers is essential to maintain the consistency and shelf life of....
May 26, 2017 Case Laws Central Excise

CENVAT credit - job-work - goods were not received back within 180 days - The liability of interest is limited to the amount of CENVAT credit only for the period beyond.....
May 26, 2017 Case Laws Customs

Fraudulent availment of drawback - Was the CESTAT is justified in directing the concerned Authority to issue a SCN within 15 days for complete the proceeding within the.....
May 26, 2017 Case Laws Customs

Detention of goods - provisional release of goods - The drawing of a distinction between seizure of imported goods as a result of undervaluation and seizure of imported.....
May 26, 2017 Case Laws Customs

Power of the proper officer - A new inserted Section 28(11) does not empower either the officers of DRI or the DGCEI to adjudicate the SCN issued by them for the period.....
May 26, 2017 Case Laws VAT and Sales Tax

Penalty u/s 45(6) of the Gujarat Sales Tax Act, 1969 - the penalty u/s 45(6) of the Act is mandatory and therefore, the same can be levied by the revisional authority......
May 26, 2017 Case Laws Income Tax

Accrual of interest income - Commercial decision was taken by the appellant-assessee not to charge interest from these two borrowers as the assessee wanted to ensure......
May 26, 2017 Case Laws Income Tax

Benefit of Indo-Swiss treaty / DTAA - Although the assessee company had a PE in India in the year under consideration, the ships i.e. the property in respect of which......
May 26, 2017 Case Laws Income Tax

Additions u/s 41 - the assessee had stopped its business and liability is had been shown on account of interest payable for the last for many years which was not paid......
May 26, 2017 Case Laws Income Tax

Carry forward and set-off of losses - demerger - Applicability of provisions of Sec. 72A(4) - transfer of only the specified assets and liabilities - the scheme of......
May 26, 2017 Case Laws Income Tax

Revision u/s 263 - Opportunity of being heard is little more than serving a notice on assessee. It is not an empty formality. - Since the mandatory requirement of......
May 26, 2017 Case Laws Income Tax

Addition on account of insurance claim - ascertaining actual loss of stock in fire - we fail to understand as to why and how the assessee has written off partial claim......

1 ....43 44 45 464748 49 50 51........ 95

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