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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 2601 to 2650 of 4703 Records

1 ....49 50 51 525354 55 56 57........ 95

May 9, 2017 Case Laws Income Tax

Section 14A of the Act would operate to disallow deduction of all expenditure incurred in earning the dividend income u/s 115-O which is not includible in the total......
May 9, 2017 Case Laws Service Tax

Refund claim - rejection on the ground that the appellant has availed drawback - the services availed in the course of export, post clearance have not been factored in......
May 9, 2017 Case Laws Service Tax

GTA service - mining of coal in various coal fields - recipient of service - reverse charge mechanism - as no consignment note as generally understood or delineated in......
May 9, 2017 Case Laws Service Tax

Renting of premises for residential purposes is not included within the scope and preview of such taxable service, for the reason that such renting is not in connection.....
May 9, 2017 Case Laws Central Excise

Benefit of N/N. 6/2002-CE - clearance of vibration isolation systems - denial of benefit on the ground that the impugned item can be considered as parts of waste......
May 9, 2017 Case Laws Central Excise

Remission of duty - Rule 21 of CER, 2002 - goods destroyed by fire - The satisfaction envisaged by the rule is not arbitrary satisfaction but the judicial satisfaction......
May 9, 2017 Case Laws Central Excise

Penalty u/r 26 - in the present case it is not the case of the clandestine removal of the goods but non-receipt of the inputs and fraudulent availment of the credit......
May 9, 2017 Case Laws Central Excise

Classification of rectified spirit - ethyl alcohol and rectified spirit are one and the same - rectified spirit which is not used for human consumption is nothing but......
May 9, 2017 Case Laws Service Tax

CENVAT credit - credit taken for the unit not registered - centralized registration not there - the CENVAT Credit in respect of input and input services used for......
May 9, 2017 Case Laws Central Excise

Zinc Ash - cleared from factory for consideration - whether excisable product or not? - Goods are non-excisable when cleared from the factory for a consideration, are to....
May 9, 2017 Case Laws Customs

Refund of SAD - N/N. 102/2007 - There is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the......
May 9, 2017 Case Laws VAT and Sales Tax

Assessee is entitled to the benefit of Incentive Scheme/Sales Tax Exemption on the expenses incurred/investment made on purchasing the land, constructing building and......
May 9, 2017 Case Laws VAT and Sales Tax

Classification of Vicco Vajradanti tooth paste and powder or Vicco Turmeric cream in the said judgments dealing with the Central Excise Laws are not relevant for......
May 9, 2017 Case Laws Indian Laws

Order to pay compensation - N.I. Act - whether when compensation is ordered as payable for an offence committed under Section 138 of the Negotiable Instruments Act, and.....
May 9, 2017 Case Laws Indian Laws

Liability of one of an independent Director of a Company under Section 141 of N.I. Act for the dishonour of the cheque issued by the original accused on behalf of the......
May 9, 2017 Case Laws Income Tax

Nature of loss on the sale of foreign - the foreign cars do not form part of a block of assets and, admittedly, have not been granted depreciation - the foreign cars......
May 9, 2017 Case Laws Income Tax

Non-compliance of the provisions of section 40(a)(i) - commission payments received by the Indian agent on behalf of the Hong Kong entity in India - Non deduction of TDS....
May 9, 2017 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment for purchase of land - assessee has filed necessary evidences to prove that the impugned land has been acquired as an investment......
May 9, 2017 Case Laws Income Tax

Disallowance of legal & professional fee - pre-bidding expenses - The assessee after participating in the bidding, if the bid is successful, it allotted the work to the.....
May 9, 2017 Case Laws Income Tax

Undisclosed income U/s 69 - Joint bank account - when it is claimed that the assessee (student) could not possibly have any source of income, the addition on his hand is....
May 9, 2017 Case Laws Income Tax

Disallowance on account of cost of improvement while computing the capital gain - The amount of interest paid by the assessee constitutes the actual cost to the assessee....
May 9, 2017 Case Laws Income Tax

Annulling reassessment order - period of limitation - scope of Explanation (1)(ii) appended to section 153(1) - as soon as the order was vacated, the limitation will......
May 9, 2017 Case Laws Income Tax

As per the provisions of section 271D and 271E, for any default u/s 269SS and 269T, penalty is leviable. However, such penalty is to be imposed by the Joint Commissioner....
May 9, 2017 Case Laws Income Tax

TDS u/s 194H - assessee paid commission at 23% of its income as per the agreement between assessee and other clubs - relationship of ‘agent’ and ‘principal’ could not be....
May 9, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - after the survey operation, the assessee found there was omission to disclose the income otherwise taxable under the Income-tax Act and......
May 8, 2017 Case Laws Service Tax

Service namely, removing of jungle and bushes in the existing premises of the building does not fall under the definition of Site Formation and Clearance, Excavation,......
May 8, 2017 Case Laws Service Tax

Valuation - includibility - whether the amount collected by the appellant under the name of registration charges or handling charges from the customers over and above......
May 8, 2017 Case Laws Service Tax

Services to SEZ developer - N/N. 04/2004-ST - denial on the ground that respondent was a sub-contractor and was never awarded a contract by SEZ developer - exemption......
May 8, 2017 Case Laws Central Excise

CENVAT credit - job-work - the service tax provider i.e. job worker has opted to pay service tax without availing the exemption N/N. 8/05-ST which cannot be objected,......
May 8, 2017 Case Laws Central Excise

Classification of goods - classified under Chapter 3003.10 or sub heading 3003.20? - name of the product is Oxytetracycline Capsules I.P. 500mg which is generic name and....
May 8, 2017 Case Laws Central Excise

Imposition of Penalty u/r 26 of CER, 2002 - quantum of penalty - clandestine removal - appellant unknowingly got involved as an employee in the clandestine activity of......
May 8, 2017 Case Laws Customs

Refund claim - SAD - denial on the ground that what they have imported was different from what they have sold viz. Laying of proflex roof with material-curved length of.....
May 8, 2017 Case Laws Customs

Valuation of imported goods - cloves (old crop) - validity of enhancement of assessable value - we are deprived of wisdom of the ‘proper officer’ in reaching the......
May 8, 2017 Case Laws Customs

Conversion of shipping bills - free shipping bills to drawback shipping bills - it is not possible to correlate the purchase documents of ‘HDPE/woven bags’, with the......
May 8, 2017 Case Laws Income Tax

Capital gain - partnership firm - conversion from investment into stock in trade of shareholding - Firm transferred the shares as loss to partners and adjusted its......
May 8, 2017 Case Laws Income Tax

Income computed under Section 115J for the period prior to enforcement of Section 115JA and Section 115JB would not attract interest u/s 234B and 234C - HC
May 8, 2017 Case Laws Income Tax

Interest on refund - Expression ‘in any other case’ occurring in Section 244A(1)(b) - The sum found refundable to the Petitioners as a result of the waiver of interest......
May 8, 2017 Case Laws Income Tax

Nature of expenditure - when the expenditure was incurred, the project had not begun - There cannot be any absolute proposition of law that every expenditure made prior.....
May 8, 2017 Case Laws Income Tax

Software expenses - capital expenditure OR revenue expenditure - software having more than 2 years life - CIT(A) has held that expenditure on software for billet heater.....
May 8, 2017 Case Laws Income Tax

The assessee being entitled to exemption under sections 11 and 12 of the Act, no disallowance on account of contribution to unapproved pension and gratuity funds can be made - AT
May 8, 2017 Case Laws Income Tax

As per the instruction the notice was to be issued by the Income-tax Officer but the notice was issued by the Assistant Commissioner of Income-tax. Therefore in view of.....
May 6, 2017 Case Laws Service Tax

Renting of immovable property service - the confusion and doubts relating to renting of immovable property service would detract from the allegation that there was......
May 6, 2017 Case Laws Service Tax

VCES declaration - The claim of CENVAT Credit taken and/or utilized crystallizes only when the assessee files return before Revenue - CENVAT Credit can only be availed......
May 6, 2017 Case Laws Central Excise

Clandestine removal - associated enterprises - There is no evidence of extra usage of electricity or any evidence for transportation of such clandestinely removed goods.....
May 6, 2017 Case Laws Central Excise

Penalty - CENVAT credit - the SCN, as well as the orders of the lower authorities, do not establish that the appellant had demonstrated deliberate intent in availing......
May 6, 2017 Case Laws Central Excise

CENVAT credit - common courier bill of entry for various importers - whether credit available on the basis of photocopy of the courier bill of entry? - Held Yes - AT
May 6, 2017 Case Laws Customs

Levy of CVD on imported CKD E-bike kits - in a CKD condition, what in fact is imported is the entire vehicle - Since virtually what is imported is in fact an entire......
May 6, 2017 Case Laws Customs

Valuation - rejection of transaction value - Mere presence of the CHA at the time of examination does not mean that the copy of the third chartered engineer report was......
May 6, 2017 Case Laws Customs

Refund claim - SAD - N/N. 102/2007-Cus dated 14.9.2007 - appellant claims that even though initially they have availed the CENVAT credit of the duty paid on the said......
May 6, 2017 Case Laws Customs

Conversion of shipping bills after export of goods - rejection on account of time bar - the amendment shall be governed by the circular prescribing conditions thereto......

1 ....49 50 51 525354 55 56 57........ 95

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