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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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May 19, 2017 Case Laws Income Tax

Benefit of Income Declaration Scheme, 2016 only to the persons who are not covered u/s 132 - The scheme of 2016 will not override the provisions of the Income Tax Act......
May 19, 2017 Case Laws Income Tax

Revision u/s 264 in favor of assessee - Claim for refund of excess Tax paid/waiver of interest under Sections 234A, 234B and 234C denied - reason assigned for rejection.....
May 19, 2017 Case Laws Income Tax

Method of accounting - A switch over in the midst of financial year ought to be permitted by the authorities only in exceptional cases where the same poses no difficulty....
May 19, 2017 Case Laws Income Tax

Addition on account of cash deposit in the bank account - It is not explained why assessee was making deposits in his bank account on different dates of different amount....
May 19, 2017 Case Laws Income Tax

Deduction u/s. 10A - applicability of the circular after assessment year 2009-10 - Finance (No. 2) Act, 2009 has made amendment with retrospective effect from 01-04-2009....
May 19, 2017 Case Laws Income Tax

Computation of capital gain - If after such reference, the value fixed by the stamp valuation authorities is still to adopted, ignoring the lower value fixed by the DVO.....
May 19, 2017 News GST

GST Rates for Supply of Goods
May 19, 2017 Case Laws Income Tax

Disclosure of additional income before settlement commission u/s 245C(1) - whether for every year mentioned in the application there should be a disclosure? -......
May 18, 2017 Case Laws Service Tax

Business Auxiliary Service - the activity of cleaning of nullahs and removal of roadside garbage and waste soil is not an activity of business to NMC, and these services....
May 18, 2017 Case Laws Service Tax

Reverse charge mechanism - Supply of tangible goods for use - The question of revenue neutrality would arise in this case as if appellant discharges the service tax......
May 18, 2017 Case Laws Service Tax

BAS - activity of providing Multi Level Marketing to its principal - such activity should fall under the Business Auxiliary Service - there was ambiguity in......
May 18, 2017 Case Laws Central Excise

Refund claim - supply of goods to SEZ unit - the appellants have failed to follow the procedure which is prescribed in the SEZ Act for claiming exemption - appellants......
May 18, 2017 Case Laws Central Excise

Reversal of CENVAT credit - inputs written off - The credit on inputs, which are rejected during the course of manufacture (line rejections) cannot be denied as they are....
May 18, 2017 Case Laws Central Excise

Refund of Additional Excise Duty - goods were inclusive of all duties therefore, the price was fixed. - It is not a case where the assessee had paid any duty and......
May 18, 2017 Case Laws Central Excise

The utilisation of CENVAT credit availed of Additional Duties of Excise (Textile and Textile Articles) for discharge of Additional Duties of Excise (Goods of Special......
May 18, 2017 Case Laws Central Excise

Diversion of goods for local consumption - Goods cleared under ARE-3 to 100% EOU/SEZ units - duty liability with interest upheld since appellant has not produced the......
May 18, 2017 Case Laws Central Excise

CENVAT credit - no manufacturer would carry on manufacturing operations without insurance of plant & machinery, cash in transit, goods in transit, vehicles & computers,.....
May 18, 2017 Case Laws Central Excise

SSI exemption - brand name/trade name - manufacture of Aqua Products - MBL were using the Brand name/Trade mark of another person (MVF) on their products and hence they.....
May 18, 2017 Case Laws Customs

Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - these charges are not to be included in the......
May 18, 2017 Case Laws Customs

Scope of levy of ADD - glass woven roving - Revenue’s interpretation of the notification that only those glass woven rovings which are used only for thermoplastic......
May 18, 2017 Case Laws VAT and Sales Tax

Restoration of registration of dealer - the dealer filed returns and also paid the penalty. The dealer also paid the tax with interest. Nothing adverse to the dealer was....
May 18, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee did not furnish inaccurate particulars with the intention to conceal income and rather it made a claim on the advise of the chartered......
May 18, 2017 Case Laws Income Tax

Restriction on expenses - merely because GMDC agreed to pay diesel expenses to the extent of 30% the Assessing Officer was not justified in restricting the diesel expenses to 30%. - HC
May 18, 2017 Case Laws Income Tax

Revision u/s 263 - While passing the order u/s.143(3), the AO has not uttered a single word with regard to applicability of provisions of Section 50C in respect of......
May 18, 2017 Case Laws Income Tax

Loss arising on the demolition of a depreciable asset - where an asset is demolished, and the block of asset ceases to exist, the difference between the written down......
May 18, 2017 Case Laws Income Tax

Determination of residential status of assessee - Relaxation of period of 60 days as per section 6(1)(a) to 182 days when employment is taken outside India as per clause....
May 18, 2017 Case Laws Income Tax

Levy of penalty - TDS deducted in paid in the next year - assessee had reasonable cause for non deduction of tax on such payments and after reconciliation the assessee......
May 18, 2017 Case Laws VAT and Sales Tax

Scope of Section 29 of the U.P. VAT - The power of re-assessment is quite different and distinct from that of review or of the appellate power. Therefore, the assessing.....
May 18, 2017 Case Laws Indian Laws

Requirement of deposit of seventy-five per cent of the amount of award as a pre-condition for entertaining an application / appeal - While upholding the validity of......
May 17, 2017 Case Laws VAT and Sales Tax

Deemed Sale - Transfer of right to use the goods - buses given on hire - The hired buses will be registered with the RTO, Pune in the name of the PMT as lessees and will....
May 17, 2017 Case Laws Service Tax

Cargo handling service - shifting of minerals from pithead to a specified area located within the mines and also removing over burden at mining sites to other location......
May 17, 2017 Case Laws Central Excise

Forced recovery of duty / collection of undated cheques - This illegal practice adopted by the Anti-Evasion Department of Central Excise requires a deeper investigation.....
May 17, 2017 Case Laws Central Excise

Classification of goods - Soft Drink Concentrates - there cannot be two opinions regarding the classification of the item Soft Drink Concentrates (unbranded) and,......
May 17, 2017 Case Laws Central Excise

Classification of Orthopaedic Heating Pads/Belts/Bands - classifiable under CTH 9021 10 00 or under CTH 3005 90 40? - the belts would fall under Orthopaedic appliances -....
May 17, 2017 Case Laws Service Tax

Refund claim - commission received in convertible foreign exchange - the appellant was the agent of Electro Motive Diesel (EMD), who obtained the orders from the Indian.....
May 17, 2017 Case Laws Central Excise

Cenvat Credit - Removal of goods as such - the quantity which has come back to the appellants cannot be considered as removal of input and no duty can be demanded on that quantity - AT
May 17, 2017 Case Laws Central Excise

Interest - penalty - reversal of CENVAT credit - if the duty liability does not arise, the question of payment of interest and imposition of penalty will not arise,......
May 17, 2017 Case Laws Central Excise

Cenvat Credit - There is no requirement in the Cenvat Credit Rules that prohibits a common Cenvat account for all the units comprised in one registration - there is no......
May 17, 2017 Case Laws Customs

Effective date of notification - the N/N. 1/2013 Customs dated 21.01.2013 was received by the government press on 21.01.2013 at 9.45 p.m., printed on 01.02.2013 and sent....
May 17, 2017 Case Laws Customs

Levy of Additional duty of Customs - Limestone Cess - mining of lime stone - no Additional Duty of Customs in the form of Lime Stone Cess u/s 3 of the Customs Tariff......
May 17, 2017 Case Laws Customs

Classification of imported “copper sulphate technical grade” - copper sulphate technical grade is used by the appellant for manufacturing of zinc concentrate. - the......
May 17, 2017 Case Laws Customs

The goods which were cleared earlier were cleared on final assessment of the bills of entry and the goods are not available for confiscation. In the absence of any......
May 17, 2017 Case Laws VAT and Sales Tax

Sale / Deemed sale - Transferable Development Rights (TDR) - whether handing over and construction of tenements to SRA amounts to sale within the meaning of MVAT or not?....
May 17, 2017 Case Laws Income Tax

Method of accounting - development agreement - Adhoc addition of 3% of work in progress - assessee is regularly following project completion method of accounting for......
May 17, 2017 Case Laws Income Tax

Denial of exemption u/s. 10(23C)(iii)(ad) - assessee is AOP - the Assessee is a family Trust and earning profit/benefits and not achieving the objects of the Trust -......
May 17, 2017 Case Laws Income Tax

Taxability of benefit or perquisite received from customers - section 28(iv) would not apply when the amount received is cash or is considered in terms of money - the......
May 17, 2017 Case Laws Income Tax

Penalty u/s. 271(1)(c) - wrong valuation of the property - assessee as well as the Revenue have been found to be at equal fault in evaluating the land in question -......
May 17, 2017 Case Laws Income Tax

Nature of activity - dividend received - taking land from the company on lease - sham transaction - amount received by the assessee to be treated as dividend income due.....
May 17, 2017 Case Laws Income Tax

TDS u/s 194H - TDS provisions under section 194H are not applicable in respect of sale of SIM cards/recharge coupons at discounted rates to the distributors. - AT
May 16, 2017 Case Laws Service Tax

Valuation - Business Auxiliary Service - deemed additional consideration - Revenue has no evidence to support the allegation that the value of iron ore fines likely to......

1 ....46 47 48 495051 52 53 54........ 95

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