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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 3301 to 3350 of 4703 Records

1 ....63 64 65 666768 69 70 71........ 95

March 28, 2017 Case Laws Service Tax

Levy of tax - Construction services - the said construction was made under “Rajiv Gandhi basti Vikas karyakram” which was the Central sponsored scheme and the same is......
March 28, 2017 Case Laws Service Tax

Commercial Training and Coaching services - the appellant itself does not issue any kind of diploma or degree, which is recognised by law for the time being in force. In....
March 28, 2017 Case Laws Service Tax

Reversal of CENVAT credit - Rule 6(3A) of CCR - the value of exempted service was arrived at by the Original Authority as difference between sale price and cost of goods....
March 28, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - The appellant is fixing the brand name “Autopal” on the said goods, though the said brand name is registered in the name of....
March 28, 2017 Case Laws Central Excise

Reversal of credit on input services proportionate to the trading activity - there is no allegation in the said SCN that the appellants had taken credit of any......
March 28, 2017 Case Laws Central Excise

The allegation of clandestine removal has been established by the Revenue against the appellant. While the onus is on the Revenue to establish clandestine removal, they.....
March 28, 2017 Case Laws Central Excise

Imposition of penalty u/r 26 of CER, 2002 - there is nothing on record to evidence the fact that ICICI Bank has played any role in getting the forged certificate -......
March 28, 2017 Case Laws Customs

Skillful grafting to deceive the tribunal - it does not do credit to the integrity or the expertise of officials who constituted this particular Review Committee. In the....
March 28, 2017 Case Laws Customs

Imposition of penalty u/s 114 of CA, 1962 on freight forwarder - Since upon completion of the formalities of factory stuffing, the container was sealed in presence of......
March 28, 2017 Case Laws Indian Laws

Conviction u/s 138 of the Negotiable Instruments Act - dishonoured cheques - generally there is no bar under the N.I. Act to send a reminder notice to the drawer of the.....
March 28, 2017 Case Laws Income Tax

Adjustment of amount refundable for the Assessment Year 2012-13 against the tax demands raised for the Assessment Years 2013-14 and 2014-15 - The order u/s 220(6) as......
March 28, 2017 Case Laws Income Tax

Speculation loss u/s.73 - assessee had in the normal course of business purchased the shares - Because of the turmoil in the share market in the year under consideration....
March 28, 2017 Case Laws Income Tax

TDS u/s 195 - Disallowance u/s.40(a)(ia) - non deduction of TDS on professional fee - U.K. DTAA - There is no iota of evidence on record to which it can be assumed that.....
March 28, 2017 Case Laws Income Tax

Sale of long term shares - tax planning by not paying STT for not to claim exemption u/s 10(38) - The decision taken by the assessee to arrest the loss arising on......
March 28, 2017 Case Laws Income Tax

Levy of penalty u/s. 271D - violating the provisions of section 269SS - Assessee is a Co-operative credit society and has accepted cash deposits from its members -......
March 28, 2017 Case Laws Income Tax

Benefit of deduction u/s. 80IB(10) - The assessee had applied for grant of completion/occupancy certificate in respect of entire 128 flats well before due date. Delay......
March 28, 2017 Case Laws Income Tax

The balance consideration out of slump sale consideration after adjusting the value of asset and liabilities is, the value of goodwill in the hands of the assessee,......
March 28, 2017 Case Laws Income Tax

Delay in furnishing of TDS return - AO while processing the TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered.....
March 28, 2017 Case Laws Income Tax

Disallowance u/s 40A(2)(b) - excessive salary to related person - no disallowance of expense can be made when the person to whom the payment is made is also assessed at.....
March 27, 2017 Case Laws Service Tax

Nature of activity - levy of service tax - When the assessee-Appellants had no relationship with the imported goods, then the services provided by them were nothing else....
March 27, 2017 Case Laws Service Tax

Security agency service provided by the society of ex-serviceman - commercial concern or not - tax entry section 65(105)(w) - demand of service tax confirmed for the full period - AT
March 27, 2017 Case Laws Service Tax

Exemption under notification no. 12/2013 dated 01.07.2003 - The material where the VAT has already been paid cannot be brought to the service tax levy; otherwise it......
March 27, 2017 Case Laws Service Tax

De-husking of the paddy is covered in relation to the agricultural activity hence, the service tax is not applicable on such activity - AT
March 27, 2017 Case Laws Central Excise

When once duty is paid by the assessee treating the activity as manufacturing activity by the Department, CENVAT credit is available and there is no question of reversal....
March 27, 2017 Case Laws Central Excise

Penalty u/s 11AC - Whether the appellant was entitled to the benefit of payment of only 25% of the penalty? - The first Proviso not having been complied with, the......
March 27, 2017 Case Laws Central Excise

CENVAT credit - Whether the appellant is eligible to avail cenvat credit on the items which are used in the transmission line which has been erected as dedicated......
March 27, 2017 Case Laws Central Excise

Classification of goods - rate of duty - wheat puffs - goods have been cleared to Integrated Child Development Scheme (ICDS) for free supply and not for sale - the......
March 27, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - packing material - brand name used on packaging material supplied to the person owning the brand name, would not be the......
March 27, 2017 Case Laws Customs

Levy of ADE - the goods which were imported by the appellant were diverted to the domestic market - the justification provided for levy of ADE at the rate of 8% under......
March 27, 2017 Case Laws Customs

Classification of imported goods - Thermacool Thermage Radio Frequency Therapeutic device and its accessories - beauty care equipment or medical device? - the device is.....
March 27, 2017 News GST

GST Bills - PDF files + Clause by Clause
March 27, 2017 Case Laws Income Tax

The penalty u/s 271(1)(c) was imposed because the assessee did not offer any explanation to the assessing officer in the first instance and then the penalty was......
March 27, 2017 Case Laws Income Tax

Where the Revenue urges that the amount of share application money has been received from bogus shareholders then it is for the Income Tax Officer to proceed by......
March 27, 2017 Case Laws Income Tax

Charitable activity u/s 2(15) - Exemption u/s 11 - asylum to old, maimed, sick and disabled cows - an incidental activity of selling milk which may result in receipt of.....
March 27, 2017 Case Laws Income Tax

Section 145 (1) permits two process of accounting and it is not the case of appellant that double entry system of account is not a recognized mercantile system of......
March 27, 2017 Case Laws Income Tax

Admission of additional evidence - no doubt the assessee did not cooperate with the Assessing Officer in completion of the assessment proceedings and that the books of......
March 27, 2017 Case Laws Income Tax

Reassessment u/s 147/148 - the mandatory procedure of disposal of the objection by AO before proceeding with the assessment has not been followed and exercise of power......
March 27, 2017 Case Laws Income Tax

Addition u/s 14A - If even after the decrease the assessee has interest free funds sufficient to make the investment in assets yielding the exempt income, the......
March 27, 2017 Case Laws Income Tax

Unexplained cash deposit - In many cases, small amounts were withdrawn two or three times on a single day by different persons. Further, the deposits in Bank were made......
March 27, 2017 Case Laws Income Tax

Disallowance of deduction - AO should have made disallowance only while framing regular assessment or reassessment, which was made prior to resorting to this......
March 25, 2017 Case Laws Income Tax

Admission of Additional evidence by the ITAT - Tribunal had in fact considered contents of the documents on merits - Tribunal did not commit any error in the facts and......
March 25, 2017 Case Laws Income Tax

Rejection of Grant of exemption u/s 10(23C)(via) - Merely because it charges fees for educational courses (as in the case of any school or college) or that it entered......
March 25, 2017 Case Laws Income Tax

Rectification of mistake - interpretation and consequence of expression "from the date of orders sought to be amended," u/s 154 (7) - in the garb of remand order in......
March 25, 2017 Case Laws Income Tax

Revision u/s 263 - provisions of Section 68 as amended given retrospective operation - Asking for source of source can be relevant inquiry - Demands confirmed - HC
March 25, 2017 Case Laws Income Tax

Penalty proceedings u/s 271(1)(c) - protective assessment - there can be a protective order qua assessment, there cannot be a protective order in respect of penalty - HC
March 25, 2017 Case Laws Income Tax

Adjustment of refund with the dues / tax arrears - a proposal for adjustment, by way of a show cause notice, will have to be served on the person, to whom, refund is due....
March 25, 2017 Case Laws Income Tax

Demand of TDS amount earlier deducted but returned later to the employees - Insurance company directed to pay/deposit amount deducted towards TDS - The poor workman, who....
March 25, 2017 Case Laws Income Tax

AO directed not to reduce interest payable to the partners on their capital contribution and remuneration from the eligible profits for grant of deduction u/s 80IB......
March 25, 2017 Case Laws Income Tax

Revision u/s 263 - nature of expenditure - revenue or capital - the issue of diversion of high tension lines of open cast mines of WCL is wholly and exclusively......
March 25, 2017 Case Laws Income Tax

Reopening of assessment after 4 years - approval not taken u/s. 151(1) - non appropriate sanctions - the notice u/s. 148 is bad in law and is quashed - AT

1 ....63 64 65 666768 69 70 71........ 95

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

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H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

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: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

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

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

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