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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 2951 to 3000 of 4703 Records

1 ....56 57 58 596061 62 63 64........ 95

April 18, 2017 Case Laws Income Tax

Benefit of accumulation u/s 11(2) - even if the Form 10 is filed during the reassessment proceedings, the benefit of accumulation under Section 11(2) of the Act is available. - HC
April 18, 2017 Case Laws Income Tax

Mesne profits - Lease in favour of NTPC Ltd expired. However. NTPC Ltd. did not vacate the premises. - The suit for eviction was decreed. Mesne profits @Rs.40/- per sq......
April 18, 2017 Case Laws Income Tax

Unregistered trust u/s 12AA - the voluntary contribution received by the assessee for specific purposes (in the present appeal building fund) cannot be regarded as......
April 18, 2017 Case Laws Income Tax

Royalty - The source code embedded in the software has not been imparted to them - for all the years the payments received by the assessee from WIPRO/IBM in pursuance to....
April 18, 2017 Case Laws Income Tax

Delay in filing an appeal before the CIT(A) - Condonation of delay - keeping in view the Principle of Natural Justice and to provide the assessee an opportunity of......
April 18, 2017 Case Laws Income Tax

Long Term Capital Gain - sale consideration u/s 50C - what has been transferred by the assessee is a right of allotment in the property and not the actual property......
April 18, 2017 Case Laws Income Tax

Amount received under the offshore supply contracts - Section 44BBB is computational provision and hence, it cannot enlarge the scope of total income which is otherwise.....
April 17, 2017 Case Laws Service Tax

CENVAT credit - If the contention of the department is accepted that the appellant cannot be treated as service provider then in the such case payment made by the......
April 17, 2017 Case Laws Service Tax

CENVAT credit - 'exercise equipment' is, indeed, utilised as input for rendering taxable service and that the duty paid on this equipment is permissible as CENVAT......
April 17, 2017 Case Laws Service Tax

Suo motu adjustment of tax - the payment of excess service tax paid had been adjusted by the appellant for future payment- Admittedly, these rules have come into force......
April 17, 2017 Case Laws Service Tax

Cenvat credit - On export of goods no duty is payable by the assessee although the goods manufactured by the appellant is dutiable, therefore, merely, claiming benefit......
April 17, 2017 Case Laws Central Excise

CENVAT credit - chassis - denial on the ground that appellant have availed the benefit of N/N. 6/2002 - Explanation to Rule 3(7) of CCR has to be applied only in cases......
April 17, 2017 Case Laws Central Excise

CENVAT credit - SSI exemption - once excise duty is paid by the manufacturer on branded goods manufactured, the brand name whereof belongs to another person, on job work....
April 17, 2017 Case Laws Central Excise

CENVAT credit - Railway Track Material - railway track is part and parcel of material handling system integrally connected with the production on movement of dutiable......
April 17, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - The words used on the label Marketed by Elpro International is also not any hurdle in the case of the appellant inasmuch as....
April 17, 2017 Case Laws Central Excise

Misdeclaration of value (MRP) - commodity thinner - assessee was not able to show from the record any material based on which the MRP was declared to the Department -......
April 17, 2017 Case Laws Central Excise

SSI exemption - alleged clearances through alleged dummy units - The maxim Acta Exteriora Indicant Secreta Interiora (outward acts show the secret intentions) is verily.....
April 17, 2017 Case Laws Central Excise

Classification of goods - Borotik Boards out of rubber wood - the 'Borotik Boards' in question will only merit classification in erstwhile CETA Heading 4403.00......
April 17, 2017 Case Laws Customs

SEZ unit - refund claim - since the appellants have intimated their protest within reasonable time, that is within 2 weeks of payment of duty, this letter issued by them....
April 17, 2017 Case Laws Customs

Imposition of redemption fine and penalty - the mis-declaration occurred because the overseas supplier did not include 5% agency commission in the invoice and instead......
April 17, 2017 Case Laws FEMA

Enforcement of a foreign award - violation of FEMA and Regulations made thereunder - if Cruz City has been induced to make an investment on a false assurance of the......
April 17, 2017 Case Laws Indian Laws

Criminal Complaint filed u/s 138 of the Negotiable Instruments Act - According to us, the F.I.R. in question filed against the appellants – herein by Respondent No.2 is.....
April 17, 2017 Case Laws Income Tax

Reopening of assessmen - if, notice for reopening of the assessment was issued on one aspect, and in the course of reassessment proceedings another aspect was......
April 17, 2017 Case Laws Income Tax

Disallowance on account of forward booking loss treated as speculation loss - there is a categorical finding by the CIT(A) that the transactions in question were......
April 17, 2017 Case Laws Income Tax

Set off of losses - Merely because the two set of transactions are liable for different rate of tax, it cannot be said that income from these transactions does not arise....
April 17, 2017 Case Laws Income Tax

Levy of penalty u/s.271E and 271D - as per the assessee it was to reduce cash handling by the workers of transporters, cab drivers etc. However, ld. ACIT has clearly......
April 17, 2017 Case Laws Income Tax

Validity of reopening of assessment - reasons to believe - Nowhere the Commissioner has recorded a satisfaction note not even in brief. Therefore, it cannot be-said that....
April 17, 2017 Case Laws Income Tax

TDS u/s 194I - payment made by the assessee to MMRDA for acquisition of the plot of land on lease from MMRDA - whether the lease premium paid for a long term lease of 60....
April 15, 2017 Case Laws Service Tax

Clearing & Forwarding Agency Service - appellant did not undertake any clearing activity. Since the appellant is not undertaking the activities of both clearing and......
April 15, 2017 Case Laws Service Tax

The activities of services under consideration are to be treated as an activity auxiliary to the mining, their contract being indivisible contract. Such services are not....
April 15, 2017 Case Laws Service Tax

When the appellants were showing and discharging service tax on receipts for various promotional activities it is apparent that significant portion of receipt under the.....
April 15, 2017 Case Laws Service Tax

Business Auxiliary service - for every event for which the appellant gives their auditorium on hire, they are collecting empanelment fee from the respective vendors -......
April 15, 2017 Case Laws Service Tax

Rebate claim - GTA service for transportation of export consignmen - It is not in dispute that the service tax was paid by the appellant and such services have been used....
April 15, 2017 Case Laws Service Tax

CENVAT credit - the service provider has not paid the said amount collected to the account of revenue. This definitely cannot be a ground to deny the credit to the......
April 15, 2017 Case Laws Central Excise

Classification of goods - Laces having plain border on either side which were declared as braided fabrics - the item in question is classifiable under chapter heading 58....
April 15, 2017 Case Laws Central Excise

Classification of goods - Aluminium Bobbin - the description article for conveyance or packing of goods is more specific description - the bobbins of the kind......
April 15, 2017 Case Laws Central Excise

Classification of goods - paper stickers and labels - the printed matter (motifs, pictures and sentences) provide the primary use/purpose of the goods in question. - The....
April 15, 2017 Case Laws Central Excise

Penalty - if the liability of the co-noticees arise from different act they will not get immunity from further proceeding - automatic immunity cannot be granted to the......
April 15, 2017 Case Laws Customs

Benefit of exemption - When the products are being exported after packing in containers, the appellants cannot be expected to reuse such containers for further packing......
April 15, 2017 Case Laws VAT and Sales Tax

Detention of goods - stock transfer - The only mistake committed by the petitioner, which according to the learned counsel for the petitioner, is due to inadvertence, is....
April 15, 2017 Case Laws Companies Law

Removal of Petitioner firm as auditor of the Company - removal/non-ratification of the Auditor without prior notice/seeking his comments would not be proper - Tri
April 15, 2017 Case Laws Indian Laws

Power to file a Complaint under NI act - whether 'Power of Attorney Holder' and a 'Special Power of Attorney Holder' can file a Complaint on behalf of the Complainant? -....
April 15, 2017 Case Laws Income Tax

Deduction u/s 80IA(4) - looking to the facilities provided by Container Freight Stand, the Container Freight Stand is an Inland Port as it carries out functions of......
April 15, 2017 Case Laws Income Tax

Validity of order of transfer of a case u/s 127 - There is no mention of any reason as to why case of the petitioner or any other case of the aforesaid group of......
April 15, 2017 Case Laws Income Tax

Revenue seems to have been entirely motivated in ensuring that the refunds due to the petitioner / assessee are somehow not given effect to and that the demand is made......
April 15, 2017 Case Laws Income Tax

TDS u/s 194LA - There is no use in giving effect to the provisions of Section 96 of the 2013 Act by first asking the Land Acquisition authority to deduct tax under......
April 15, 2017 Case Laws Income Tax

Disallowance of claim u/s 10AA - Reference to Dispute Resolution Panel - considering the entire scheme of Section 144C of the Act, the Assessing Officer cannot make any.....
April 15, 2017 Case Laws Income Tax

Payment of agency fees - construction of toll rod / Noida DND fly over - Revenue expenditure or capital expenditure - activities of these agents during the post......
April 15, 2017 Case Laws Income Tax

Trading addition on account of bogus purchase - Merely non-appearance of the supplier in absence of any other corroborate evidence cannot be a basis to justify the stand....
April 15, 2017 Case Laws Income Tax

Assessee is a credit cooperative society. It is entitled for deduction u/s 80P(2)(1) on the interest income earned by it from its members. The interest income earned on.....

1 ....56 57 58 596061 62 63 64........ 95

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