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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 2801 to 2850 of 4703 Records

1 ....53 54 55 565758 59 60 61........ 95

April 27, 2017 Case Laws Income Tax

Bogus purchases - The assessee could not establish movement of material as well could not produce the parties before Revenue. The books of accounts were rejected by AO......
April 27, 2017 Case Laws Income Tax

Revision u/s 263 - deduction u/s. 80IB(10) - AO failed to apply the provisions of section 115JB - CIT was able to demonstrate that the view taken by the AO was not......
April 27, 2017 Case Laws Income Tax

The assessee which was pursuing printing, publishing and distribution of Christian literature and tracts as its main activity, could be considered only as a religious......
April 27, 2017 Case Laws Income Tax

LTCG - since the agreement was a Development Agreement, there was no transfer of property by way of sale and even the ingredients of “Part Performance” as per Sec.53(A).....
April 27, 2017 Case Laws Income Tax

TPA - 'operating profit’ from the international transaction is compared with the operating profit margin of the comparables under the TNMM. Thus the addition based on......
April 27, 2017 Case Laws Income Tax

TPA - corporate guarantee commission fee which is to be recovered from AE should be @ 0.50% which would meet the arms length requirement. - AT
April 27, 2017 Case Laws Income Tax

Bogus purchases - when the hawala person himself had admitted that he had arranged the purchases from grey market and got them supplied, the addition on account of so......
April 27, 2017 Case Laws Income Tax

Additions u/s 41(1) qua write-back of certain creditors - resulting into less depreciation claim for the assessee - depreciation is neither a loss, nor an expenditure,......
April 26, 2017 Case Laws Service Tax

Composite works contract in respect of railways - claim of exemption from service tax - in any case there can be no tax liability on such contracts prior to 1.6.2007 - AT
April 26, 2017 Case Laws Service Tax

Liability of service tax - inspection or examination of seeds in various stages starting from cultivation, harvesting, grading and quality checking in order to arrive at....
April 26, 2017 Case Laws Service Tax

STPI unit - Rebate claim - N/N. 12/2005-ST - remittance must have been received in convertible foreign exchange in India - learned Commissioner erred in computing the......
April 26, 2017 Case Laws Central Excise

Period for payment of interest u/s 11 AB of the CEA, 1944 - interest on differential duty on additional amount received - price escalation clause - though the decision......
April 26, 2017 Case Laws Customs

Valuation - Branded cut and polished cubic zirconia of PRECIOSA Brand - the finding of the appellate authority that the goods in question are of ‘star’ quality rather......
April 26, 2017 Case Laws Indian Laws

Dishonour of the cheques - VAT liability - In the absence of any adjudication by a competent authority, it cannot be said that on the date when the cheques were drawn......
April 26, 2017 Case Laws Income Tax

Expenditure towards after sale service - the expenses for advertisement and after sale services alleged to have been reimbursed by the assessee to the......
April 26, 2017 Case Laws Income Tax

Registration u/s 12AA - proof of charitable activities - treatment as registered trust - receipt of land as Donation - the objects of the assessee trust being charitable....
April 26, 2017 Circulars Service Tax

Extension of the date of submission of the Form ST-3 for the period 1st October 2016 to 31st March 2017 from 25th April 2017 to 30th April 2017 - Order-Instruction
April 26, 2017 Case Laws Income Tax

TPA - selection of comparables - challenging the approach of bifurcating single transaction of marketing and after sales support service into the separate transaction of....
April 26, 2017 Case Laws Income Tax

Deduction u/s 80-IA(4) - assessee is engaged in the business of operation of Container Freight Station (CFS) - inland container depots were inland ports under......
April 26, 2017 Circulars Income Tax

Lease rent from letting out buildings/developed space along with other amenities in an Industrial Park/SEZ— to be treated as business income - Circular
April 26, 2017 Case Laws Indian Laws

Complain u/s 138 of the Negotiable Instruments Act - dishonour of the cheques - cheque was issued to pay duty of excise - In the absence of any adjudication by a......
April 25, 2017 Case Laws Customs

Import against advance license - If discharge of export obligation can be established by the importer from the other documents, as has been done in the present case, the....
April 25, 2017 Case Laws Customs

High seas sales - Valuation - the import on high sea sale basis has no relevance for the purpose of value - appellant has been able to establish the contemporaneous......
April 25, 2017 Case Laws VAT and Sales Tax

Union is not exempted from the levy of indirect tax under Article 285 of the Constitution - General Manager, Western Railway can safely be termed as a dealer - HC
April 25, 2017 Case Laws Income Tax

Benefit of provisions of Section 72A - whether waiver of interest by financial institutions would not be treated as income of the appellant-assessee under Section 41(1)?....
April 25, 2017 Case Laws Income Tax

Restriction on multiplicity of claims of deductions - whether Section 80(5) inserted by Finance Act, 2009 and the fourth proviso to S.10B (1)inserted by the Finance Act,....
April 25, 2017 Case Laws Income Tax

Deduction u/s 80IB on account of disallowance of R&D expenses - A.O. Has made this disallowance holding that the profits of the appellant were overstated on account of......
April 25, 2017 Case Laws Income Tax

Disallowance of scientific Research and Development expenses - weighted deduction - Once the Revenue authorities accepted that the expenditure was incurred towards R&D......
April 25, 2017 Case Laws Income Tax

AO having failed to record his satisfaction while initiating proceedings for imposition of penalty u/s 271(1)(c) as to which limb of the provisions of section 271(1)(c).....
April 25, 2017 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s. 40(a)(i) - FTS - it cannot be said that the rendering of services by the non residents to the assessee made available to the assessee ,......
April 24, 2017 Case Laws Service Tax

Outdoor catering service - in the case of restaurant, the customer's choice of food is limited to the menu card - Sales Tax have been paid on the sale of food items in......
April 24, 2017 Case Laws Service Tax

Levy of interest - the levy on renting of property against the previous levy on services relating to renting of property prior to 01.07.2010 was created retrospectively.....
April 24, 2017 Case Laws Service Tax

Demand of service tax from Sub-contractor - Management, Maintenance or Repair Services - the sub contractor is absolved from the liability when the main contractor has......
April 24, 2017 Case Laws Service Tax

Management, Maintenance or Repair Services - appellant has to manage and operate the plant, machinery and other assets - the activity undertaken by appellant is not......
April 24, 2017 Case Laws Central Excise

Extended period of limitation - suppression of facts - The department has no case that the appellants did not furnish details when required for - appellant cannot be......
April 24, 2017 Case Laws Companies Law

Company petition for winding up - allegation that company failed to make the payment against dues - The disputed questions cannot be gone into in this winding up petition. - HC
April 24, 2017 Case Laws Income Tax

Unexplained source of the cash deposits - The advance paid for acquiring asset, whether stock in trade or not, has to appear in balance sheet and if it does not appear......
April 24, 2017 Case Laws Income Tax

Disallowance of writing off loans and advances - As per the scheme sanctioned by the BIFR - Only those assets and liabilities were shown, which were recoverable and......
April 24, 2017 Case Laws Income Tax

Forex derivative loss - speculative and notional loss - The losses on account of foreign exchange contracts are bonafide expenses incurred in furtherance of legitimate......
April 24, 2017 Case Laws Income Tax

Addition u/s 68 - the names of the companies have been struck off for non filing of returns with the Registrar of Companies. However, such as act does not have any......
April 24, 2017 Case Laws Income Tax

TPA - it is not appropriate to ignore the extraordinary items of expenditure in the form of employee salary cost and consultancy charges incurred by the assessee in the.....
April 24, 2017 Case Laws Income Tax

Non deduction of tax on salaries paid outside India - AO has picked up only one of the conditions enumerated u/s. 40(a)(iii) for making disallowance, choosing to......
April 24, 2017 Case Laws Income Tax

Prior period expenses - payment of interest on unspent subsidy - the expenditure which is a compensation of the earning made by the assessee on account of funds of......
April 24, 2017 Case Laws Income Tax

Source of making donations - AO merely changed the head of income from ‘agricultural income’ to ‘income from other sources’. By changing the head of income alone, it......
April 22, 2017 Case Laws Service Tax

Validity of SCN - Service on partners instead of firm - the renting services provided by the partnership firm being the owner of the property - the show cause......
April 22, 2017 Case Laws Service Tax

CENVAT credit - denial on the ground that service tax was paid with much delay after being pointed out in audit - Rule 9(1)(bb) bars the availment of credit when the......
April 22, 2017 Case Laws Service Tax

Short payment of service tax - as and when irregularities/objections were pointed out by the audit party, the respondents have immediately complied with the objections......
April 22, 2017 Case Laws Service Tax

Adjustment of the service tax already paid under the wrong head - Commissioner directed to make the adjustment of the service tax which has already been paid to the......
April 22, 2017 Case Laws Central Excise

Liability of interest - delayed payment of duty - When the appellants are eligible for benefit of N/N. 67/95 they cannot be compelled to pay interest alleging delay in......
April 22, 2017 Case Laws Customs

Classification of import of external/ portable hard disk drives - correctly classified under declared CTH 8471 70 20 as Hard disk drives - benefit of concessional rate......

1 ....53 54 55 565758 59 60 61........ 95

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H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

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