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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 3401 to 3450 of 4703 Records

1 ....65 66 67 686970 71 72 73........ 95

March 23, 2017 Case Laws Service Tax

Refund - unjust enrichment - The mere fact that the service tax amount have not been in the clients ledger account, and that the service tax amount paid has been......
March 23, 2017 Case Laws Central Excise

Provisional assessment - whether adjustment of excess paid duty against short paid duty is permitted? - adjustment of excess paid duty against short paid duty is......
March 23, 2017 Case Laws Central Excise

Cement cleared for export to Nepal - there is no statutory requirement to declare sale price (RSP/MRP) on the cement bags meant for export to Nepal - the benefit of the.....
March 23, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - where the appellant have written off the excess duty paid to the profits in the relevant accounting year, that does not amount to......
March 23, 2017 Case Laws Central Excise

SSI exemption - use of Brand name which was assigned vide oral contract - even in the absence of written agreement the submission of the owner of the brand name is......
March 23, 2017 Case Laws Central Excise

CENVAT credit - input services - works contract service, GTA, telephone, security service, consulting engineering service, rent a cab operator service etc. - The said......
March 23, 2017 Case Laws Central Excise

Warehouse - whether the appellants licensed Warehouse (Customs Bonded Warehouse) located within the appellant's factory would be considered as part of factory as defined....
March 23, 2017 Case Laws Central Excise

CENVAT credit - capital goods - disallowance of Cenvat credit being 50% of the eligible credit, which was required to be taken in the subsequent year, but was taken in......
March 23, 2017 Case Laws Central Excise

Valuation - manufacture of computers - whether the 'Technical Service Charges' recovered vide separate invoice are includible in the assessable value or not? - Held No - AT
March 23, 2017 Case Laws Central Excise

Claim of refund after reduction in MRP post clearance - Valuation - Footwear - Depot as place of removal - MRP based valuation - Section 4A of Central Excise Act, 1944 -....
March 23, 2017 Case Laws Customs

Entitlement of interest of amount deposited during investigation - the officers of DRI had clearly no jurisdiction to demand and collect any amounts from the assessee,......
March 23, 2017 Case Laws Customs

Finalization of provisional assessments of ex-bond Bills of Entry filed - Import of crude palm oil - Timing of measurement of quantity - since the goods had already been....
March 23, 2017 Case Laws VAT and Sales Tax

Re-opening of assessment - - sales tax / vat - escaped assessment - whether an ‘audit objection’ can be construed as ‘information’ within the meaning of Section 19 of......
March 23, 2017 Case Laws VAT and Sales Tax

Liability of tax - transfer of stock was not backed by any Form-F - Once a statutory presumption is drawn regarding sale in the absence of Form-F, and the assessee has......
March 23, 2017 Case Laws Income Tax

Addition on account on account of interest subsidy and excise refund - incentives to new industrial units and substantial expansion of the existing units - J & K -......
March 23, 2017 Case Laws Income Tax

Allowing set off of long-term capital loss on sale of preference shares against the long term capital gain earned on sale of apartment - The assessee can plan to reduce.....
March 23, 2017 Case Laws Income Tax

Addition u/s 68 - When the depositors are regular tax payers and the advances made by such depositors as also share application monies paid by such shareholders are duly....
March 23, 2017 Case Laws Income Tax

Explanation 5A to section 271(1)(c) is now very clear, that if there is a difference in the original return filed under section 139 (1) of the Act and the return filed......
March 23, 2017 Case Laws Income Tax

Estimation of profit - purchase from hawala operators - bogus purchases - CIT(A) estimated GP @ 17.5% on alleged bogus purchases as against 7.11% declared by the......
March 23, 2017 Case Laws Income Tax

Interest u/s 234B and 234C - additional income was surrendered during survey to buy peace and avoid further adverse consequences - since the assessee was not liable to......
March 22, 2017 Case Laws Income Tax

TDS u/s 194J OR 194C - running x-ray and sonography services in all four MCH centre - the activity clearly falls within the definition of ‘work’ as stated in section 194C - AT
March 22, 2017 News Indian Laws

W.e.f. 1.7.2017 it is mandatory to Quote Aadhaar Number in the ITR and update the PAN withe the Aadhaar Number - New Section 139AA
March 22, 2017 News Indian Laws

Requirement of 1% TCS on cash sale of jewellery u/s 206C removed - Loksabha Passed the Finance Bill, 2017 today i.e. 22-3-2017
March 22, 2017 News Indian Laws

100% penalty on cash transaction over ₹ 2 lakh (originally it was proposed as 3 lakh) from April 1, 2017 - Loksabha Passed the Finance Bill, 2017 today i.e. 22-3-2017
March 22, 2017 Case Laws Service Tax

Refund claim - payment of tax under protest - rejection of refund on the ground of taxability of activity - By not issuing a show cause notice and a consequential order,....
March 22, 2017 Case Laws Service Tax

Refund claim - Rule 5 of the CCR, 2004 - Service provided from outside the taxable territory to a person located outside the taxable territory are not services for the......
March 22, 2017 Case Laws Service Tax

The aircraft lease service cannot be subjected to service tax under the category of Management, Maintenance and Repair. - AT
March 22, 2017 Case Laws Service Tax

Classification of service - business of moving personal effects/household goods from one place to another place - GTA service or Cargo handling service? - Held as GTA......
March 22, 2017 Case Laws Service Tax

Business auxiliary service - They are by using these GDS/CRS for booking tickets, receiving incentives from the said companies for every segment booked by them - service....
March 22, 2017 Case Laws Central Excise

Benefit of N/N. 50/2003 - area based exemption - the area in which the appellants unit is situated has been deleted from the relevant notification, the appellant will......
March 22, 2017 Case Laws Central Excise

Benefit of N/N. 6/2006 - International Competitive Bidding (ICB) - If we take a view that the goods cleared by sub-contractors are not entitled for exemption on the......
March 22, 2017 Case Laws Central Excise

Manufacture - The laminated HPDE fabrics that comes into existence due to the process of lamination cannot be held as a manufactured product attracting Central Excise duty - AT
March 22, 2017 Case Laws Central Excise

Valuation - royalt - The value of design, drawing and technical know-how, provided free of charge, should form part of the assessable value of power units manufactured......
March 22, 2017 Case Laws Central Excise

SCN is the foundation in the matter of levy and recovery of duty and penalty and interest; if there is no invocation of relevant Rules it would not be open to the......
March 22, 2017 Case Laws Central Excise

Valuation - fabric - The fabric so supplied shrinks during processing and demand was raised on such shrinkage as having not been subject to duty - inclusion of shrinkage....
March 22, 2017 Case Laws Central Excise

Undoubtedly, interpretation of exemption notifications cannot be left to the hands of authorities that are not created by or acknowledged in the relevant taxing statutes....
March 22, 2017 Case Laws Central Excise

Clandestine removal - Contradictory claims have been made by both sides before us, as to whether spit tobacco can be made using Hookah tobacco. The entire demand hinges.....
March 22, 2017 Case Laws Customs

Import of Pressed Distillate oil (FDO), Heavy Alckeys (RPO), calcium base grease and slack Wax - Once it is established that the impugned goods are in the nature of......
March 22, 2017 Case Laws Customs

Valuation - accessories and batteries for mobile phones/ laptop - NIBD data is for unbranded goods and that too for imports many months back from the date of present......
March 22, 2017 Case Laws Customs

Denial of Benefit of concessional rate of CVD on the ground that the certificate submitted by assessee-Respondents, has been issued by the Superintendent of Customs and.....
March 22, 2017 Case Laws Customs

Mis-declaration of goods - goods declared as 'starch' whereas goods imported was synthetic diamond powder (greenish in colour) and white colour powder, which was found......
March 22, 2017 Case Laws Customs

Classification of imported goods - if Revenue had a dispute on the said CTH, they could have changed the same when the said Bills of Entry were filed for assessment by......
March 22, 2017 Case Laws VAT and Sales Tax

Input tax credit - if, material was available with respondent to come to the conclusion that the transaction were bogus, adequate opportunity had to be given to the......
March 22, 2017 Case Laws Income Tax

Addition as Professional fee - accrual of benefit / perquisites - AO has not been able to establish as to what benefit has been obtained by assessee within the meaning......
March 22, 2017 Case Laws Income Tax

Allowable deduction u/s 37(1) - expenditure incurred by the assessee by way of payment to Knight Riders Sports Pvt. Ltd. for obtaining sponsorship rights in favour of......
March 22, 2017 Case Laws Income Tax

Disallowance of interest - assessee has given interest free advances to two family members with whom the assessee did not have any business connection - Additions confirmed - AT
March 22, 2017 Case Laws Income Tax

Onus lies on the AO to prove that the assessee had actually earned any undisclosed higher price on sale of these shares than the rate as disclosed by assessee. The AO's.....
March 22, 2017 Case Laws Income Tax

Tds u/s 194A - interest for late payment - interest was not actually in the nature of interest which was paid on the loan taken but actually it is of nature of purchase.....
March 22, 2017 Case Laws Service Tax

Aircraft lease charges - lease charges were to include maintenance charges and AIL was under obligation to maintain and repair the aircrafts as part of the lease......
March 22, 2017 Case Laws Income Tax

Claim of depreciation - Ownership - scope of explanation to Section 32(1) - Cost of the Hospital building constructed by the partnership firm reimbursed by the Assessee.....

1 ....65 66 67 686970 71 72 73........ 95

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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

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A: Difference between “License” and “Royalty”

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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