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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 2701 to 2750 of 4703 Records

1 ....51 52 53 545556 57 58 59........ 95

May 3, 2017 Case Laws Income Tax

Depreciation on lease hold building and plant & machinery - AO has misconstrued whole constitution of the Society. He was not justified to assume that three governments.....
May 3, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - Assessing Officer was quite unsure as to which of the two sections namely, section 271(1)(c) or section 271AAA was he intending to proceed. Such.....
May 3, 2017 Case Laws Income Tax

TDS - payments made to the farmers representing cutting and transporting of the sugarcane - Supply of sugarcanes at the gates of factories of the respective assesses was....
May 3, 2017 Case Laws Income Tax

Escapement of income - works contract - A.O. directed to estimate net profit of 10% on main contract works and 7% on sub contract works, net of all expenditure including....
May 3, 2017 Case Laws Income Tax

Disallowances of certain expenditure - Mere production of ledger extract without supporting bills and vouchers would not absolve the assessee from proving the......
May 3, 2017 Case Laws Income Tax

Lease premium paid by the Assessee to MMRDA for acquiring staircase, lifts, lift room, lobbies etc. as additional FSI is not in the nature of rent within the meaning of.....
May 3, 2017 Case Laws Income Tax

Deduction U/s 80IE - eligible of deduction towards excess provision written back - by this amount the deduction u/s 80IE has been reduced in the said year since the......
May 3, 2017 Case Laws Income Tax

Reopening of assessment - disallowance u/s 43B - interest was payable and had not been actually paid before the due date of filing of return of income - Once all the......
May 3, 2017 Case Laws Income Tax

The assessee had made investment in FDRs with banks but the same were not encashed for several reasons while the assessee made borrowals from different concerns in order....
May 2, 2017 Case Laws Service Tax

Taxability of service - they help and guide their customers to get loan from banks for buying car. They also help the bank to enforce and recover amount from defaulters.....
May 2, 2017 Case Laws Service Tax

Valuation - the appellants being an advertising agency and a pure agent is not liable to pay service tax on amount payable to media companies on behalf of their clients.....
May 2, 2017 Case Laws Service Tax

Club or association services - services to its members - the levy of service tax on the service provided by a club to its members has been purported ultra-virus under......
May 2, 2017 Case Laws Service Tax

Refund of CENVAT credit of service tax paid on various input services - Rule 5 of CCR - mining activity amounts to manufacture and credit is eligible to be availed - refund allowed - AT
May 2, 2017 Case Laws Central Excise

CENVAT credit - eligible input service - office rental and the rental charges paid for car parking space - in or in relation to manufacture of goods - credit allowed - AT
May 2, 2017 Case Laws Central Excise

CENVAT credit - input services - courier service - export of final products from the factory - Till the goods are delivered to the buyer, the ownership / property in the....
May 2, 2017 Case Laws Central Excise

Valuation - cash discount - whether the cash discount realized back by the Appellant through debit notes is chargeable to central excise duty? - Held No - AT
May 2, 2017 Case Laws Central Excise

CENVAT credit - scope of input service - laying of the pipelines - whether the service received in relation to laying of the pipelines from outside the factory for water....
May 2, 2017 Case Laws Central Excise

Extended period of limitation - Mere omission to give correct information is not a suppression of fact unless it was deliberate to stop the payment of duty - entire......
May 2, 2017 Case Laws Central Excise

Clandestine removal - Clearance of goods for job-work - there is no evidence for movement of hank yarn from the job worker’ to the factory of STL and that entries in......
May 2, 2017 Case Laws VAT and Sales Tax

Luxury Tax - The mere fact that advance payment was taken as membership fee cannot lead to a conclusion that the accommodation provided/offered to the member is free of cost. - HC
May 2, 2017 Case Laws VAT and Sales Tax

Payment of tax before the disposal of the appeal - vacation of stay order - merely for the reason of the Tribunal having not disposed of the appeal, there can be no......
May 2, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - According to the assessee she was not having income exhibiting taxable limit in the past, but she has made small savings. When she filed the......
May 2, 2017 Case Laws Income Tax

TDS - default u/s 201(1) - Since, the income of the recipient M/s. TTD is exempt from tax and also fact that the recipient has obtained no deduction certificate u/s 197.....
May 2, 2017 Case Laws Income Tax

Estimation of income - additions towards unapproved creditors - once income is estimated, no additions can be made towards trade creditors which is arised out of such purchases - AT
May 2, 2017 Case Laws Income Tax

Capital gains - development agreement - transfer of property or not - If the builder was merely a licence he would not derive any interest in the subject property and......
May 2, 2017 Case Laws Income Tax

Interest earned on Fixed Deposits with bank - the transactions with the bank who is not even a member of the society cannot be considered as a transaction for which......
May 2, 2017 Case Laws Income Tax

Credit of TDS denied - undisputedly there is a mistake committed by the deductor while deducting and depositing the TDS, but it does not mean that deductee should suffer....
May 2, 2017 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - loan obtained by Assessee on interest - this amount is not a ‘benefit’ obtained by Assessee, but there is a ‘benefit’ to the......
May 2, 2017 Case Laws Income Tax

Stock Appreciation right expenses claimed by the appellant is not in a capital expenses, but revenue expenditure and ascertained liability therefore it is allowable expenses - AT
May 2, 2017 Case Laws Income Tax

Revision u/s 263 - AO merely accepted the valuation report dated 15-10-2012 of the valuer submitted by the assessee without going into all these aspects - Pr. CIT has......
May 1, 2017 Case Laws Service Tax

Evasion of service tax - security service and manpower recruitment and supply service - willful evasion - difference of turnover as per balance sheet and as per their......
May 1, 2017 Case Laws Service Tax

Refund claim by the recipient of services - in absence of dispute regarding the classification of service by the service provider who has discharged the service tax......
May 1, 2017 Case Laws Central Excise

Area Based Exemption - Substantial expansion of installed capacity - it is nowhere set out that there should be increased in more than 25% in the machinery installed in.....
May 1, 2017 Case Laws Central Excise

100% EOU - shortage of goods - Just because appellant has lodged F.I.R for the short receipt of the goods by their clients in USA, would not mean that the goods were......
May 1, 2017 Case Laws Central Excise

CENVAT credit - capital goods acquired on lease basis for another part of the respondent’s factory - denial on the ground that M/s IISIPL is not a Finance Company but is....
May 1, 2017 Case Laws Central Excise

Interest on delayed refund of pre-deposit - the amount of pre deposit paid by the assessee under Section 35N is equivalent to the amount paid under Section 35 (F) of the....
May 1, 2017 Case Laws Central Excise

SSI exemption - turnover exceeding threshold limit - the clearances bearing the brand name or trade name of another person shall be excluded from the turnover - AT
May 1, 2017 Case Laws VAT and Sales Tax

VAT liability - The petitioner is a Corporation, wholly owned and controlled by the State of Andhra Pradesh. The creator cannot fight with the creation. - HC
May 1, 2017 Case Laws Companies Law

Shareholder - the shares have not been transferred in favour of the appellants in accordance with law, i.e. no entry having made in the register of the company, we hold.....
May 1, 2017 Case Laws Indian Laws

Criminal Proceedings u/s 138 of the N.I. Act - cheque bounce - The prosecution launched against only one of the partners of the partnership firm, without joining the......
May 1, 2017 Case Laws Income Tax

Non sustaining the re-computation of books profit made after bifurcating the interest expenses and other expenses between SEZ and DTA units - Simply making a claim that.....
May 1, 2017 Case Laws Income Tax

Cancelling the registration u/s 12AA(3) - charging bus fees from the students - certain buses plied were belonging to the office bearers - none of the expenditure......
May 1, 2017 Case Laws Income Tax

Unexplained bank deposit - ingenuity of firm - AO doubted that the partnership deed was not registered - that cannot be made a basis for not treating the firm as a genuine - AT
May 1, 2017 Case Laws Income Tax

Exemption u/s. 54 - new property purchased was in the name of two persons namely the assessee and his brother - 100% consideration paid by the assessee - full exemption.....
May 1, 2017 Case Laws Income Tax

Disallowance u/s 14A - The benefit derived by the assessee by virtue of the investment is not dividend income but is subsidized rate of power. This subsidy is not exempt....
May 1, 2017 Case Laws Income Tax

Nature of the sales tax refund - Addition u/s 41 - Estimation of income where books of accounts have been rejected - AO was not correct in treating sales tax refund......
May 1, 2017 Case Laws Income Tax

Levy of fees for delay in filing the TDS return U/s 234E - section 234E of the Act is not punitive in nature but a fee which is a fixed charge for the extra service......
April 29, 2017 Case Laws Service Tax

Training or coaching services - retrospective amendment - Vires of explanation added to section 65(105)(zzc) - Once there is a power to make retrospective amendment and.....
April 29, 2017 Case Laws Service Tax

CENVAT credit - Gardening service used within their factory - where an employer spends money to maintain their factory premises in an eco-friendly manner, the tax paid......
April 29, 2017 Case Laws Service Tax

Club or association services - receipt of donation against "Building Fund" - Since the donation amount does not present any additional facilities or relating to the......

1 ....51 52 53 545556 57 58 59........ 95

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