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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 2551 to 2600 of 4703 Records

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May 12, 2017 Case Laws Central Excise

CENVAT credit - input services - Shipping services availed at the port have to be held as cenvatable input services within the meaning of clause (l) of Rule 2 of the CCR, 2004 - AT
May 12, 2017 Case Laws Central Excise

CENVAT credit - when the job worker has factually paid the duty and when as per the N/N. 214/86, the appellant supplier, who sends the goods for job work is responsible.....
May 12, 2017 Case Laws Customs

Interpretation of N/N. 17/2001-Cus - The interpretation of '-' under Col. 5 can only be interpreted as Nil rate of duty and not otherwise - as per the entry 245, there......
May 12, 2017 Case Laws Income Tax

While accepting the fact that the FDR was for obtaining letter of credit to purchase machinery but so far as interest earned thereon is concerned, that is nothing but......
May 12, 2017 Case Laws Income Tax

Accrual of income - assessee has rightly treated difference between sale price claimed and price paid by the APTRANSCO as contingent sales, which is not accrued to the......
May 12, 2017 Case Laws Income Tax

Maintainability of deduction u/s. 80-IA on ‘Clean Development Mechanism’ (CDM) receipt by the assessee in respect of it’s two power generating units - true, the CERs,......
May 11, 2017 Case Laws Service Tax

Consideration received for providing coaching/training in English language - benefit of N/N. 9/2003-ST and N/N. 24/2004-ST - commercial coaching in English language is......
May 11, 2017 Case Laws Service Tax

Refund claim - excess deposit of service tax - In absence of any specific power conferred under the statue empowering the authorities to condone the delay in late......
May 11, 2017 Case Laws Service Tax

Penalty u/s 76 of FA, 1994 - delay in payment of service tax due to financial crisis - the head office has not release the fund, the appellant could not be pay service......
May 11, 2017 Case Laws Service Tax

Penalty u/s 77 and 78 of FA - non-payment of service tax for the period prior to registration - the appellant has paid entire amount of service tax payable by them......
May 11, 2017 Case Laws Service Tax

BAS - Commission paid foreign agents - foreign agent acted as an agent outside India in relation to sale of the processed tobacco - liable to service tax, the liability.....
May 11, 2017 Case Laws Central Excise

Classification of retreading/resoling of the worn out tyres - Since the specific entry is to be preferred to a General Entry, we have no hesitation to hold that the......
May 11, 2017 Case Laws Central Excise

CENVAT credit - input services - The department has not adduced any evidence to the effect that such cost was incurred by employees or any other person. By merely......
May 11, 2017 Case Laws Central Excise

Levy of Interest - retrospective amendment - The liability to pay interest would only arise on default and is really in the nature of quasi-punishment. Interest......
May 11, 2017 Case Laws Central Excise

Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on.....
May 11, 2017 Case Laws Central Excise

CENVAT credit - silo hoses and corrugated hoses - These goods are integral to the manufacturing process and would fall within the definition of capital goods/parts, and.....
May 11, 2017 Case Laws Central Excise

Refund claim - unutilized Cenvat Credit of Service Tax paid on the input services used in the manufacture of the final products, which were cleared for export - denial......
May 11, 2017 Case Laws Central Excise

Suo moto availing re-credit of credit reversed earlier - pending the investigation in show cause notice, the appellants had voluntarily reversed the credit - Since the......
May 11, 2017 Case Laws Customs

Where any drawback payable to any claimant u/s 74 or 75 is not paid within the period set out under subsection (1) of Section 75A, then, there is an obligation to pay.....
May 11, 2017 Case Laws VAT and Sales Tax

Doctrine of Promissory Estoppel - while upholding the retrospective restriction of sales tax exemption, Apex Court observed that, "at the time of insertion of Section......
May 11, 2017 Case Laws Companies Law

Compounding of offence - Unless and until a reference is made to the Tribunal, unless and until the Tribunal declares contravention of requirements of Schedule XIII and.....
May 11, 2017 Case Laws Income Tax

Reopening of assessment - return filed was processed u/s 143(1) - ITAT was right that the reopening was based merely on a change of opinion. Not only did he examine the.....
May 11, 2017 Case Laws Income Tax

Claim of depreciation on the plant & machinery purchased from the amount withdrawn from the account maintained with NABARD - the depreciation is not a expenditure but an....
May 11, 2017 Case Laws Income Tax

Addition on cess on green leaf expenditure - Expenditure on cess should be allowed as a deduction before computing the composite income under Rule 8 and the......
May 11, 2017 Case Laws Income Tax

TDS u/s 194H - assessee is not required to deduct tax at source under section 194H of the Act in respect of bank guarantee commission/charges paid to banks.- AT
May 11, 2017 Case Laws Income Tax

Denial of claim of bad debts - Genuineness of the claim made by the assessee has not been proved by it. As far as bad debts of Rokko Sarees and Fabrics Ltd. are......
May 11, 2017 Case Laws Income Tax

TP adjustment related to Interest on Mobilization advance - since assessee-company is not charging any interest from the AEs and non-AEs and also not paying any interest....
May 11, 2017 Case Laws Income Tax

Transfer Pricing adjustment - The assessee could not have approached the two unrelated parties and have asked them to explain why they were giving discount to the......
May 11, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - unexplained expenditure - Merely because the suppliers could not be traced at the given address would not automatically lead to a conclusion that....
May 11, 2017 Case Laws Income Tax

Transfer pricing adjustment - absence of international transaction - If the product manufactured and sold by the assesse is India specific then it cannot be said that......
May 11, 2017 Case Laws Income Tax

Determination of nature of expenditure incurred for renovation of factory building - A repair ordinarily involves renewal and restoration of the existing wear and tear......
May 10, 2017 Case Laws Service Tax

IPR services - Section 65 (105) (zzr) - The design or technical knowhow has to be first covered under an Indian law on the subject of intellectual property right, so......
May 10, 2017 Case Laws Service Tax

Mandap Keeper Service - functions and activity of giving hotel rooms while organising functions in hotels is entirely different from Mandap Keeper Service - appellant......
May 10, 2017 Case Laws Service Tax

For another field formation of the same tax collection mechanism to take an alternative stand and, that too, for a limited period of time is best described, for want of.....
May 10, 2017 Case Laws Central Excise

Molasses lost due to mishap - The respondent has not applied for any remission of duty to the Proper Officer inspite of the provisions in the Central Excise Rules for......
May 10, 2017 Case Laws Central Excise

CENVAT credit - input - case of Revenue is that rails were used to repair of the Bay by replacing the old worn out rail by a new rail and therefore, it would not come......
May 10, 2017 Case Laws Central Excise

Classification of NIDO Nutritious Milk for growing kids - flavouring agent of 0.03% of the total composition is added, which does not change the basic characteristic of.....
May 10, 2017 Case Laws Central Excise

Refund of cenvat credit in cash - respondent is not able to utilize the cenvat credit account - During pendency of the appeal before the Commissioner (Appeals), the......
May 10, 2017 Case Laws Central Excise

Valuation - inclusion of amount collected towards compensation for non lifting of the goods - It is alleged that the recovery of amount from the customers as operational....
May 10, 2017 Case Laws Service Tax

Levy of penalty Penalty - amount of CENVAT credit reversed but without interest - When the assessee appellant has not paid the interest part of the demand confirmed by......
May 10, 2017 Case Laws Customs

Classification - import of hardware with embedded software - the software has merged and formed part of the essential constituent of software for which reason, the......
May 10, 2017 Case Laws VAT and Sales Tax

Reopening of assessment - The moment the petitioner on his own verification lodges an FIR against consignee agent regarding the use of the disputed Form-F, it is......
May 10, 2017 Case Laws Indian Laws

Misconduct of Chartered Accountant - A Chartered Accountant is a person, who holds an office of confidence and not only his client, but even in Department in which......
May 10, 2017 Case Laws Income Tax

TDS u/s 195 - The payment of export commission by the Assessee to HMCL was not in the nature of payment of royalty or fee for technical services attracting disallowance.....
May 10, 2017 Case Laws Income Tax

The capital gain would be taxable in the year in which such transactions are entered into even if the transfer of the immovable property is not effective or complete......
May 10, 2017 Case Laws Income Tax

Undervaluation of closing stock - CENVAT benefit was not available to the assessee therefore enhancement in the value of closing stock on account of CENVAT was not warranted - AT
May 10, 2017 Case Laws Income Tax

TDS u/s 194C - non deduction of tds on labour charges - whether the labourers are the employees of assessee or they are working in contractual capacity attracting the......
May 10, 2017 Case Laws Income Tax

Case basis of accounting - Accrual of interest income - the stand of the assessee of offering interest income from Kisan Vikas Patra on cash basis cannot be held as incorrect - AT
May 10, 2017 Case Laws Income Tax

Denial of exemption claimed u/s 11 - receipt of the assessee classified by it as "other income", comprised in it seminars/delegates fees, advertisement and miscellaneous....
May 9, 2017 Case Laws Income Tax

Application of Section 14A r.w.rule 8D - whereas in the earlier years AO did not make any disallowance - While it is true that the principle of res judicata would not......

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