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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 2351 to 2400 of 4703 Records

1 ....44 45 46 474849 50 51 52........ 95

May 25, 2017 Case Laws Service Tax

Penalty u/s 78 - the respondent has collected the service tax from the client and not paid to Revenue - The reason given by the Commissioner (Appeals) for non-imposition....
May 25, 2017 Case Laws Service Tax

SEZ unit - Recovery of interest - adjustment with Refund claim - The Department cannot proceed to recover the interest u/s 87 without issuing a SCN and determination of.....
May 25, 2017 Case Laws Service Tax

Refund claim - Club or Association Service - Marking of protest is a message to the department that there is a dispute in payment of tax. - In the present case, no such.....
May 25, 2017 Case Laws Service Tax

Construction service - Valuation - the value of free supplied material from the service recipient need not to be included in the value of discharge of service tax liability - AT
May 25, 2017 Case Laws Central Excise

Valuation - MRP Valuation - cement in packed form (in 50 kg bags) - supply to industrial consumer or institutional consumer - though goods marked as not for sale, are......
May 25, 2017 Case Laws Central Excise

Refund of CENVAT Credit lying unutilized - Rule 5 authorizes grant of refund only in case where final products have been exported. Thus, there is no provision in law of.....
May 25, 2017 Case Laws Central Excise

Classification of Magnesium Sulphate - Fertilizer/Micronutrient - there is no specific heading in the tariff for classification of micronutrient. However, where the......
May 25, 2017 Case Laws Central Excise

CENVAT credit - input services - pipelines exclusively used for transport of water - subject input service is having sufficient nexus with the manufacturing process of......
May 25, 2017 Case Laws Customs

Classification of New Trim Cutting Synthetic Waste - classified under CTH 63109040 or under CTH 5603 - imported goods are in the nature of waste used for manufacture of.....
May 25, 2017 Case Laws Customs

Imposition of penalty u/s 114 (iii) of the CA and u/s 117 of the CA on CHA - o evidence on record to show that he was aware of the over-valuation of the export......
May 25, 2017 Case Laws Customs

Penalty on C&F Agent - aid and abetment in the evasion of the customs duty - it cannot be said that since the CHA was not penalised the appellants should also be......
May 25, 2017 Case Laws VAT and Sales Tax

Composite works contract - valuation - remainder i.e. after excluding the earthwork, entire contract constitutes the works contract and that 30% thereof was liable to be....
May 25, 2017 Case Laws VAT and Sales Tax

Levy of penalty - Rate of tax - Solvent Cement Solution - classification - it is a case of classification and two views are possible and at least the assessee also......
May 25, 2017 Case Laws Income Tax

Registration under Section 12A/12AA - The mere fact that there were no financial irregularities in running of the societies is not sufficient to infer that the societies....
May 25, 2017 Case Laws Income Tax

Transfer of cases - section 127 - Considering it cannot be said that the impugned order of transfer under Section 127 of the IT Act suffers from any illegality more......
May 25, 2017 Case Laws Income Tax

Penalty u/s 271BA - non-filing of audit report in Form 3CEB - international transactions - the expression "May" used in section 271BA needs to be viewed liberally - in......
May 25, 2017 Case Laws Income Tax

Unexplained cash credit u/s.68 - unsecured loan taken - the assessee has maintained stoic silence on being told about these lenders being alleged to be shell entities,......
May 25, 2017 Case Laws Income Tax

Capital gain computation - fair market value of the property - Applicability of section 50C - If the sale transaction in question is not registered with stamp value......
May 24, 2017 Case Laws Service Tax

Business Exhibition Service - service received from foreign service provider - There is not even part performance or part receipt of service within India - there cannot.....
May 24, 2017 Case Laws Service Tax

Free after-sale services rendered to the customers - service tax liability cannot be on the part of margin given by the manufacturer to the dealer as being inclusive of.....
May 24, 2017 Case Laws Service Tax

Real Estate Agent Service - the activities undertaken by appellant therein and held that the activities of purchase and sale of the land and the amount received by them,....
May 24, 2017 Case Laws Service Tax

Liability of Service tax on TDS amount absorbed by the assessee on foreign remittance - reverse charge mechanism - the value which is to be considered for the discharge.....
May 24, 2017 Case Laws Service Tax

Business Auxiliary Services (BAS) - activity of providing Multi Level Marketing to its principal - the demand for extended period of limitation cannot be sustained - AT
May 24, 2017 Case Laws Central Excise

CENVAT credit - common input services used in dutiable as well as exempted products - since in the present case, the exempted final product has emerged as an unavoidable....
May 24, 2017 Case Laws Central Excise

CENVAT credit - area based exemption - N/N. 50/2003-CE - Since the only final product manufactured by respondents are held to be exempted goods, the benefit of CENVAT......
May 24, 2017 Case Laws Customs

Classification of Mixed Xylene - classified under CTH 29.02 or under CTH 27.07? - the subject goods is a mixture containing less than 95% by weight of xylene isomers and....
May 24, 2017 Case Laws VAT and Sales Tax

Rate of tax - classification - Mehndi Cone - UP VAT - the 'Mehndi Cone' is a new product, which comes into being after Mehndi powder is processed by adding oil and......
May 24, 2017 Case Laws VAT and Sales Tax

Levy of penalty under CST - The activity of transporting the goods from railway yard to the manufacturing location is an activity which is integrally connected to the......
May 24, 2017 Case Laws Indian Laws

Offence under Section 138 of Negotiable Instrument Act - if the accused is able to raise a probable defence, which creates a doubt about the existence of liability or......
May 24, 2017 Case Laws Income Tax

Addition u/s 68 - Section 68 is clear enough as it uses the term "sum is found credited in the books of accounts of the assessee". It does not make any distinction......
May 24, 2017 Case Laws Income Tax

Income derived from the sale of equity shares - business income or Long Term Capital Gain - the said equity shares not only for one year but for more than 16 years and......
May 24, 2017 Case Laws Income Tax

Capital gains - there cannot be two estimations of the fair market value as on 1st April 1981 in respect of the very land in question, but in case of different assessee/co-owner - HC
May 24, 2017 Case Laws Income Tax

Addition u/s 68 - genuineness of the transaction and the credit worthiness of the foreign investor - AO would have inquired into their veracity from the bank(s) to......
May 24, 2017 Case Laws Income Tax

Addition on the alleged bogus purchase - AO cannot sit back and make the addition by simply relying upon the information obtained from the Sales Tax Department and......
May 24, 2017 Case Laws Income Tax

Whether lease rental income shall continue to be eligible for deduction under section 80-IAB? - Held Yes - AT
May 24, 2017 Case Laws Income Tax

Deduction u/s.54F - 5 properties which were purchased by the assessee by DRT auction wherein clubbed the same as one property - Assessee shall be granted with deduction.....
May 24, 2017 Case Laws Income Tax

Reopening of assessment - the entire basis for the formation of belief to invoke section 147 is a damp squib. As a Corollary, the reasons recorded are not in sync with......
May 24, 2017 Case Laws Income Tax

Penalty imposed u/s. 272A(2)(k) - late filing of TDS returns - reasons for delay - the filing of quarterly statements is consequential to payment of taxes. The delayed......
May 23, 2017 Case Laws Service Tax

Composite works contract - the tax entry “works contract service” excluded the services of works contract in respect of railways. - DMRC Metro Rail Project is covered by....
May 23, 2017 Case Laws Service Tax

Penalty - Construction of residential complex - entire service tax liability and the interest is paid before the issuance of SCN - provisions of Section 73(3) of the FA,....
May 23, 2017 Case Laws Service Tax

Non-payment of tax - commission received under the head subvention account for providing the services to its customers - demand should be confined to the normal period......
May 23, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances - dummy units - having common use of machinery between the three units, having common marketing arrangements and free flow of......
May 23, 2017 Case Laws Central Excise

Refund claim - unutilised Cenvat credit - goods cleared to 100% EOU - deemed exports - The appellant is however not eligible for any refund claimed on such deemed......
May 23, 2017 Case Laws Central Excise

CENVAT credit - input services - nexus with manufacturing activity - Property Insurance Services - Marine Policy - Directors & Officers liability - Product Liability......
May 23, 2017 Case Laws Central Excise

Valuation - goods manufactured by the assessee used by its another unit for captive consumption - Applicability of Rule 8 - upto 30.11.2013, appellants were required to.....
May 23, 2017 Case Laws Customs

Classification of imported goods - accessories for computer system (PC cabinet with built in audio, key board, mouse pad, external port, USB Camera) - goods are parts/......
May 23, 2017 Case Laws VAT and Sales Tax

Refund claim - denial of input tax credit - Section 9(2) (g) of the DVAT Act - what the VATO has done is clearly an abuse of the powers conferred to him under the DVAT......
May 23, 2017 Case Laws Income Tax

Applications before the Income Tax Settlement Commission (ITSC) u/s 245D(2C) - the failure to disclose the manner of earning undisclosed income. Merely because the......
May 23, 2017 Case Laws Income Tax

TDS u/s 194J - payments made to retired professors, doctors, teaching personnel’s etc. - the relationship between the teachers so employed and the employer is seen to......
May 23, 2017 Case Laws Income Tax

Exemption u/s 54 - the assessee had already appropriated the capital gains for the purpose of construction of residential unit. However, construction was not completed......

1 ....44 45 46 474849 50 51 52........ 95

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Latest Case Laws

What's New:
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What's New:
Latest Circulars

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

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

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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