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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 3501 to 3550 of 4703 Records

1 ....67 68 69 707172 73 74 75........ 95

March 19, 2017 Case Laws Service Tax

Business Auxiliary Services - receipt of markup on freight - with reference to amount collected from exporters/ shippers the original authority clearly recorded that it.....
March 19, 2017 Case Laws Central Excise

CENVAT credit - natural justice - simple reversal of the CENVAT credit at the asking of the Revenue does not debar the appellant to contest the same by filing a detailed....
March 19, 2017 Case Laws Central Excise

Valuation - inclusion of notional interest on advances received - they did not extend this cash discount to those dealers who are not making advance payment - additions.....
March 19, 2017 Case Laws Customs

Classification of imported zinc dross shelf - resticted item - whether classified under CTH 79020090 or under CTH 79020010 - whether the zinc dross in question is of......
March 19, 2017 Case Laws Customs

Project import - import of field joint coating material, welding electrodes, magnetic ribbon and welding material - once Essentiality Certificate has been given by the......
March 19, 2017 Case Laws Customs

Valuation - CD/DVDs - Once this unit price at which the imported goods were institutionally sold has been decided, the deductive value is to be arrived at after giving......
March 19, 2017 Case Laws Customs

Import of Parts of Computers - denial of exemption on the ground that the Notification applies to Central Processing Unit (CPU) and not to Parts of Computers - Tribunal.....
March 19, 2017 Case Laws Customs

Diversion of goods imported under DEEC Scheme - the main appellant has to use the same for manufacture of final products. In the absence of any such manufacture,......
March 19, 2017 Case Laws VAT and Sales Tax

Whether the sales tax dues constitute a first charge over the property? - the sales tax dues constitute a first charge over the property by virtue of the provisions of......
March 19, 2017 Case Laws Income Tax

Exemption u/s 10(37) - compulsorily acquired of land - merely because the assessee to avoid litigation entered into negotiations and settled the final compensation would....
March 19, 2017 Case Laws Income Tax

Addition u/s 68 - proof of source of the donor - Gift from his brother (relative) - The assessee had not proved his brother's source of income to the Department - demand confirmed - HC
March 19, 2017 Case Laws Income Tax

Automatic abatement of settlement application if no final order is passed by the Settlement Commission - though the petitioners to some extent were also responsible for.....
March 19, 2017 Case Laws Income Tax

Application for rectification / review of its order - Omission on the part of counsel to cite an authority of law does not amount to error apparent on the face of record....
March 19, 2017 Case Laws Income Tax

Validity of recording of observations by the ITAT while remanding the matter to the A.O. for re-adjudication of the issue - the observations made by the Tribunal at......
March 19, 2017 Case Laws Income Tax

Disallowance of the payment of the privilege fee - business expenditure or not - If any assessee has incurred expenses to discharge its statutory obligation for doing of....
March 18, 2017 Case Laws Income Tax

Determination of fee payable to Chartered Accountant (CA) for special audit assigned to him u/s 142 - Chartered Accountants are not automatons who, without having access....
March 18, 2017 Case Laws Companies Law

Compounding of offences arising out of various defaults and non- compliance of statutory requirements - Compounding of the offences under the Companies Act would hamper.....
March 17, 2017 Case Laws Service Tax

Principles of natural justice - the letters obtained from Blue Dart and the recitals contained therein, are in line with the statements made by the respective......
March 17, 2017 Case Laws Service Tax

Works contract - service tax amount had already been collected by his principals - merely for the reason that a person did not pay service tax or did not file return......
March 17, 2017 Case Laws Service Tax

Hiring of equipment and facilities - leasing of high quality fire equipments, electrical systems, Air Conditioning plants, DG sets, elavators, fixtures and fittings,......
March 17, 2017 Case Laws Central Excise

Restoration of CENVAT credit - The failure to challenge the reversal ordered by the assessing officer has settled that burden on the assessee. The restoration of credit.....
March 17, 2017 Case Laws Central Excise

Re-classification of goods - fly waste - classified under heading 5505.20 or under heading 5601.20? - the appellant had been initially directed to classify the goods......
March 17, 2017 Case Laws Central Excise

Valuation - sale through Depot - inclusion of incidental expenses - Subsequent sale at a later point of time and the actual sale price at the later point of time is not.....
March 17, 2017 Case Laws Central Excise

Manufacture / construction at site - 3.05 KMs away from the ‘site’ of the flyovers - since the said site was mentioned in the regular correspondence between N.H.A.I. and....
March 17, 2017 Case Laws Central Excise

CENVAT credit - the appellant received ‘supply of manpower’ from the service provider for the work in the nature of packing, forwarding, sales promotion and/or marketing....
March 17, 2017 Case Laws Customs

Release of seized gold - failure to issue within 6 months - service by affixing the notice on the notice board of the customs house would arise only in the event that......
March 17, 2017 Case Laws Customs

Refund - BCD - import from Japan - duty was paid at the time of import but refund claimed subsequently after obtaining certified copy of certificate of origin - The......
March 17, 2017 Case Laws Companies Law

Over-charge towards wharfage claim from the Board of Trustees - refund of the amount allegedly paid in excess - Period of limitation - revival of extinguished claim -......
March 17, 2017 Case Laws Income Tax

Agricultural income - Merely because the assessee’s husband owns some land, it cannot be assumed that the land was cultivated by his wife and she earned agricultural income. - AT
March 17, 2017 Case Laws Income Tax

Additions u/s 68 - Cash deposits in the bank account - since there are deposits and withdrawals during the year, the contention of peak credit can be accepted as there......
March 17, 2017 Case Laws Income Tax

Whether the Ld.CIT(A) can issue a direction to assess to tax the amount in the hands of HUF? - Even though HUF is represented by KARTA, still as per law, HUF is ‘such......
March 17, 2017 Case Laws Income Tax

The assessee challenged the order before the CIT(A) both on merits as well as on jurisdiction and the limitation grounds - Ld. CIT(A) ought to have first decided the......
March 17, 2017 Case Laws Income Tax

The benefit of exemption u/s. 11 of the Act would not be denied on the entire income of the assessee. It is only the investments or deposits made in violation of......
March 16, 2017 Case Laws Income Tax

Interest expenditure on borrowed fund advanced to its sister concern u/s 36(1)(iii) - Assessee did not give any explanation as to how there is a commercial expediency in....
March 16, 2017 Case Laws Income Tax

Disallowance u/s. 40A(3) - assessee has made cash payment of ₹ 2 Lakhs to a sister concern - this amount was not claimed as an expenditure, no disallowance is......
March 16, 2017 Case Laws Income Tax

Rejection of books of accounts - the assessee is not maintaining the proper books of account with regard to stock - to plug the leakage of revenue, certain disallowance.....
March 16, 2017 Case Laws Income Tax

Rental income from the property - income from other sources OR income from house property - By not recording construction expenses in books of account, the rights of......
March 16, 2017 Case Laws Service Tax

CENVAT credit - goods imported for providing taxable services - Lighting equipments - Gloves and Tissues - the imported goods fall within the definition of parts and......
March 16, 2017 Case Laws Service Tax

The dual approach by the Revenue is not legally sustainable. Having accepted the appellant assessee as advertising agency, a portion of the consideration in the same......
March 16, 2017 Case Laws Service Tax

Classification of services - additional activity related to main activity which is production process - Unloading of coal is only incidental operation in work, that......
March 16, 2017 Case Laws Central Excise

100% EOU - Valuation - The whole proceedings for demanding differential duty was solely on the ground that LME price of copper ingot as well as tariff value for import......
March 16, 2017 Case Laws Central Excise

Exemption from duty - building a body or fabrication or mounting or fitting of structure or equipment on a chassis - denial of exemption on the premise that the car......
March 16, 2017 Case Laws Central Excise

CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not......
March 16, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - the price charged by the appellant did not include the element of duty - though they have mentioned the duty element, the same has not....
March 16, 2017 Case Laws Central Excise

Refund claim - when invoice showed duty and ex-duty price separately in invoice and on scrap being held non-excisable, refund of duty shown in invoice is not hit by bar.....
March 16, 2017 Case Laws Central Excise

Transfer of CENVAT credit - Large Tax Payers Units (LTU) - the denial is only on the ground that such transfer was done before formal addition of Pune Unit in the......
March 16, 2017 Case Laws Central Excise

Manufacture - They are merely the scum thrown out in the process of manufacture of aluminium sheets. Therefore it cannot be said that dross and skimmings are......
March 16, 2017 Case Laws Central Excise

CENVAT credit - bought out item - Without saree guard, the vehicle ( motor cycle) will remain incomplete and the same cannot be said to the finished goods ready for sale....
March 16, 2017 Case Laws Central Excise

Imposition of penalty u/r 26 - wrongly passing of fraudulent cenvat credit - Issuance of cenvatable invoices without supply of goods for passing out fraudulent credit -.....
March 16, 2017 Case Laws Customs

Increase in the rate of duty vide notification dated 21.01.2013 - goods were assessed and cleared was 21.01.2013 - admittedly the Notification was printed, published and....

1 ....67 68 69 707172 73 74 75........ 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

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 ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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