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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 2651 to 2700 of 4703 Records

1 ....50 51 52 535455 56 57 58........ 95

May 6, 2017 Case Laws VAT and Sales Tax

Classification of goods - “Hydraulic door closers” appears to be a mechanical device and as submitted by the counsel for the petitioner, it stops the speed of the door......
May 6, 2017 Case Laws Income Tax

Vires of clause (i) of explanation 1 to Section 115JB(2) in its prospective and retrospective operation - The amending Act cured the statutory provision of the vice from....
May 6, 2017 Case Laws Income Tax

Stay application - Scope of Office Memorandum F. No. 404/72/93- ITCC issued by CBDT - Assessing Officer is required to take appropriate decision on the stay application,....
May 6, 2017 Case Laws Income Tax

It is not disputed that the unclaimed dividend which has been transferred to the Reserve Fund, has already borne income tax. Thus, bringing the same to tax, would amount....
May 6, 2017 Case Laws Income Tax

Bogus claim of consultancy charges payments - providing accommodation entries - Once the assessee admitted that ₹ 50 lakhs was claimed excessively, the onus of......
May 6, 2017 Case Laws Income Tax

Addition on account of long term capital gains taxable in the hands of the assessee - In view of cancellation of JDA no further amount has been received and no action......
May 6, 2017 Case Laws Income Tax

LTCG - Deduction u/s 54F claimed by the Trust assesseed u/s 161 on behalf of beneficiary - only by virtue of u/s. 161 that the trust has been assessed for the income......
May 6, 2017 Case Laws Income Tax

Non charitable activities - assessee failure to prove the donations received are corpus donations - not having registration u/s 12A - additions and disallowance confirmed - AT
May 6, 2017 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The company had advanced money to clear the loan outstanding in the name of the assessee, so as to pledge the properties for loans availed....
May 5, 2017 Case Laws Income Tax

Interpretation of Section 40(a)(ia) - it cannot be held that the word 'payable' occurring in Section 40(a)(ia) refers to only those cases where the amount is yet to be......
May 5, 2017 Case Laws Service Tax

Claim of small scale exemption upto ₹ 10 Lakhs - immovable property has been jointly owned by six co-owners - Each owner is eligible to avail the exemption under......
May 5, 2017 Case Laws Central Excise

CENVAT credit - eligible input service - consultancy service with respect to laying of pipelines for supply of water from dams to the Dariba Mines of the appellant - credit allowed - AT
May 5, 2017 Case Laws Central Excise

CENVAT credit - eligible input service - water is essential in the manufacturing process - The service tax paid is on services received w.r.t. pipelines - service tax......
May 5, 2017 Case Laws Central Excise

CENVAT credit - whether the Revenue can deny credit of the said duty paid in the hands of the recipient of such goods, on the premise that no such excise duty ought to......
May 5, 2017 Case Laws Customs

Valuation - import of desiccated coconut from Sri Lanka - transaction value - appellant could not produce any material evidences to support the declared value -......
May 5, 2017 Case Laws Income Tax

Penalty proceedings u/s. 271D - assessee had received loans in cash - violation of provisions u/s 69SS - Explanation given was accepted in assessment proceedings, so the....
May 5, 2017 Case Laws Income Tax

Addition u/s 68 - assessee has discharged its onus to prove the creditworthiness and genuineness of the lender, there was no requirement in law for the assessee to prove....
May 5, 2017 Case Laws Income Tax

Disallowance of brokerage and commission - non deduction of TDS u/s 40(a)(ia) - section 40(a)(ia) of the Act only applies when income is computed under the head ‘profit.....
May 5, 2017 Case Laws Income Tax

Exemption u/s 11 - So long as the amendments in objects is restricted to the such scope expansion in India and large number Indians are roped in to reap the benefits of.....
May 5, 2017 Case Laws Income Tax

No addition u/s 41(1) can be made merely on the ground that the debts remained unpaid in the appellants’ books for a number of years and no presumption can be made that.....
May 5, 2017 Case Laws Income Tax

Addition of undisclosed investment - the valuation done by the DVO by adopting the CPWD rate instead of State PWD rates and not allowing 10% for self supervision is held....
May 4, 2017 Case Laws Service Tax

Recovery of CENVAT credit - service provided in the State of Jammu and Kashmir - there is no logic or soundness to hold that the inputs/input services used for rendering....
May 4, 2017 Case Laws Service Tax

Classification of taxable services - Revenue has not been able to identify the specific description which would best fit the activity in the manner sought for in the......
May 4, 2017 Case Laws Indian Laws

Service of notice through WhatsApp - Defendants who avoid and evade service by regular modes cannot be permitted to take advantage of that evasion - The Defendants must.....
May 4, 2017 Case Laws Income Tax

Addition of income on the basis of statement made by the employees/ director during the course of search - the statement which are made by the employees were indubitably....
May 4, 2017 Case Laws Central Excise

The process to which old tyres are subject to produce two or more pieces of cut tyre is not ‘manufacture’ within the meaning of Section 2 (f) of the CE Act. - HC
May 4, 2017 Case Laws Service Tax

CENVAT credit - Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc. of the office premises. At any rate,.....
May 4, 2017 Case Laws Service Tax

Refund claim - unutilized input service credit - Rule 5 of CCR, 2004 read with N/N. 5/2006-CE - the principle of unjust enrichment is not applicable in the export of......
May 4, 2017 Case Laws Service Tax

Refund claim - N/N. 41/2007-ST - invoices do contain basic particulars and co-relation as per the chart furnished by the appellant should be sufficient to consider their....
May 4, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - excess duty paid under the provision of Chewing Tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination and......
May 4, 2017 Case Laws Central Excise

Valuation - Once the Sales Tax department has assessed the Sales Tax as paid, the Central Excise department cannot contend that since the State Government has remitted......
May 4, 2017 Case Laws VAT and Sales Tax

Whether the amount paid by the dealer as Entry Tax for bringing the goods within the local area would form part of the turnover of assessee for the purposes of payment......
May 4, 2017 Case Laws Income Tax

Did the ITAT fall into error in holding that the surrender made by the assessee in the course of the survey and confirmed two months later in writing, was deserved to be....
May 4, 2017 Case Laws Income Tax

A notice sent by post to the addressee at his proper address would be deemed to have been delivered to him in the ordinary course, if not returned undelivered and such......
May 4, 2017 Case Laws Income Tax

Exemption u/s 11 of the IT Act - denial on the ground that it exceeded the number of Indian students permitted in each class, in violation of the approval granted by Min....
May 4, 2017 Case Laws Income Tax

Set off of carried forward Business losses against the Short Term Capital Gains u/s 72 - the gain on sale of office premises represents profits of business - the brought....
May 4, 2017 Case Laws Income Tax

Exemption u/s 11 - Trust - it was alleged that the principle activity of the assessee trust was letting out the auditorium with clear profit motive - allegation has not.....
May 3, 2017 Case Laws Service Tax

Valuation - abatement claimed of 85% - Board Circular No. B43/1/97-TRU dated 06.06.1997 - the Agency Commission actually attributable to the CHA services will be far......
May 3, 2017 Case Laws Service Tax

Turn Key Contract - classification of services - The appellants herein are claiming the classification of their services under the category of ‘Custom House Agents’ and.....
May 3, 2017 Case Laws Service Tax

Penalty u/s 78 of FA - waiver of penalty - The appellants contention that section 73(3) is applicable in their case is not correct - Once, the ingredients of section......
May 3, 2017 Case Laws Central Excise

Refund claim - since there was no liability to pay Education Cess and Secondary and Higher Secondary Education Cess, the provisions of the Central Excise Act as......
May 3, 2017 Case Laws Central Excise

Mere shortage of the goods ascertained during stock verification, would not be treated as clandestine removal of the goods. There is required positive act to establish......
May 3, 2017 Case Laws Central Excise

CENVAT credit on security services received at Unit-II cannot be denied on the ground that the same is not used by the manufacturer, as both the units belong to the same....
May 3, 2017 Case Laws Central Excise

Classification of goods - FRANCH OIL NH - Having noticed the character of the goods which is drug in nature and also for the features aforesaid, including the trade name....
May 3, 2017 Case Laws Central Excise

SSI Exemption - availing Benefit of N/N. 67/95-CE against captive consumption - intermediate goods - the goods are neither exempt nor subject to nil rate of duty by......
May 3, 2017 Case Laws Central Excise

Shortage of goods - CENVAT credit - portion of the pet coke was not received in the factory - demand of duty with interest and penalty confirmed - AT
May 3, 2017 Case Laws Central Excise

Valuation - cost of packing material received free of cost - If some goods are marketable without being put into the containers, the cost of containers including their......
May 3, 2017 Case Laws Customs

Duty Drawback - deficiency memo has been issued stating that the department does not agree with the classification - deficiency memo travels much beyond the scope of......
May 3, 2017 Case Laws VAT and Sales Tax

Levy of VAT on sale of Business - AO was completely wrong in thinking that the sale of a business as a whole is taxable simply because such a sale also involves a sale......
May 3, 2017 Case Laws Income Tax

Reassessment - validity of notice issued u/s 148 - the Tribunal could not have gone into the adequacy and sufficiency of reasons - HC

1 ....50 51 52 535455 56 57 58........ 95

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