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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 3651 to 3700 of 4703 Records

1 ....70 71 72 737475 76 77 78........ 95

March 10, 2017 Case Laws Customs

Remission of duty - failure to fulfill export obligation - re-warehoused goods in the bonded premises got burnt and were completely destroyed - It would be meaningless......
March 10, 2017 Case Laws Customs

ADD - Scope of levy of 'anti-dumping duty' on clearances from a special economic zone - jurisdiction to levy during the inter regnum between the expiry of a provisional.....
March 10, 2017 Case Laws Customs

Amendment in bill of lading - amendments in bills of lading, being documents of title, are to be made only on the original bill of lading; multiple versions of documents....
March 10, 2017 Case Laws Customs

Imposition of penalties u/s 112 (a) and (b) of CA, 1962 - the noticees were not heard on the confiscability of the goods. In the absence of such an opportunity, there......
March 10, 2017 Case Laws Customs

Validity of permission granted to amend import general manifest - It is a fundamental procedure in customs clearance for bill of entry to be filed only by the person......
March 10, 2017 Case Laws Income Tax

Determination of total income - addition to ncome in hands of assessee - actual business was controlled by the assessee and Shri S.J. Baid was only signing the papers as....
March 10, 2017 Case Laws Income Tax

Revision u/s 263 - addition u/s 14A - the assessee had erred on the revenue side and offered more amount of disallowance u/s 14A of the Act which has been accepted by......
March 10, 2017 Case Laws Income Tax

Penalty u/s. 271(F) - non furnishing the return within the due date - bonafide belief that income was not taxable - There was reasonable cause for the failure of the......
March 9, 2017 Case Laws Service Tax

CENVAT credit - the credit of the service tax paid on the insurance premium, is eligible for credit, for the reason that it has direct nexus with the output services of.....
March 9, 2017 Case Laws Service Tax

Refund of unutilized CENVAT credit availed on various input services - section 11B - time limitation - refund claim can be filed within one year from last date of......
March 9, 2017 Case Laws Service Tax

Refund claim - The adjudicating authority has no jurisdiction to condone the delay and / or grant refund if the refund application is not made within the period of one......
March 9, 2017 Case Laws Service Tax

Commercial training or coaching services - fee not realized as per the fee structure and the fee is settled in between the institute and students after allowing......
March 9, 2017 Case Laws Service Tax

Time limit applicable to file refund claim in terms of N/N. 41/2007-ST dated 06/10/2007 - There is no provision to extend the said time limit - AT
March 9, 2017 Case Laws Service Tax

Failure to pay service tax under the Reverse charge mechanism - once the penalty is not imposed or is set aside, the longer period of limitation cannot be invoked......
March 9, 2017 Case Laws Central Excise

CENVAT credit - failure to reverse the Additional Duty of Customs (SAD @4%) on removal of inputs as such - Revenue could not establish that there was intention to pay......
March 9, 2017 Case Laws Central Excise

Exemption from duty on Footwear - benefit of N/N. 5/2006-CE - MRP was not embossed on footwear - provisions of Standards of Weights and Measures Act and the Rules made......
March 9, 2017 Case Laws Central Excise

Classification of goods - tents made of cotton - classified under Chapter sub-heading No. 630600 of CETA, 1985 or not? - Held Yes - goods were rightfully attracting 4%......
March 9, 2017 Case Laws Central Excise

SSI Exemption - clubbing of clearances of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites,......
March 9, 2017 Case Laws Central Excise

Interest liability u/s 11AA of the CEA, 1944 - Section 11AA could have been invoked only when the sum determined u/s 11A(2) has not been paid within three months from......
March 9, 2017 Case Laws Central Excise

Clandestine manufacture and removal - on the basis of consumption of energy required for manufacture of unit quantity of goods quantum of manufacture of goods cannot be.....
March 9, 2017 Case Laws Central Excise

Valuation - agreement with dealers for sales promotion - advertisement expenses - the advertisement expenses recovered from the dealers would not be includible in the......
March 9, 2017 Case Laws Customs

Customs law expects a CHA to be trustful to Customs. Non-disclosure of material facts and conspiracy against Customs brings him to the fold of law in view of both oral......
March 9, 2017 Case Laws Customs

Condonation of delay - Refund claim of SAD - Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay -......
March 9, 2017 Case Laws Customs

Amendment to bill of entry to claim exemption Benefit of N/N. 94/1996-Cus dated 16th December 1996 - re-imported goods - lower authority to consider amendment of the bill of entry - AT
March 9, 2017 Case Laws Income Tax

The expenditure incurred by the assessee towards royalty and fee for technical assistance in pursuance of the licence agreement were revenue expenditure and not capital in nature - HC
March 9, 2017 Case Laws Income Tax

Allowable expenditure u/s 37(1) - commission payment - it was only required to see if the expenditure claimed to have been borne by the assessee was genuine. If the......
March 9, 2017 Case Laws Income Tax

Benefit of exemption from capital gains u/s 54F - in the instant case the assessee having got 15 flats along with his two sons will not disentitle him from getting the......
March 9, 2017 Case Laws Income Tax

Reopening of assessment - opinion given by the District Valuation Officer is not per se information for the purpose of section 147 - Thus solely on the basis of the......
March 9, 2017 Case Laws Income Tax

Carbon receipts - accrual of income - as neither the carbon receipts were sold and/or transferred in favour of foreign companies in the year under consideration, the......
March 9, 2017 Case Laws Income Tax

Validity of notice u/s 158BC - The words 'not less than fifteen days' have to be interpreted correctly. In that view of the matter, since the Assessing Officer asked the....
March 9, 2017 Case Laws Income Tax

Additions made on the basis of the reevaluation of the assesses’s property - the valuation by the banker, who provided credit could well be different from the valuation.....
March 9, 2017 Case Laws Income Tax

Addition u/s 41 - proof of ceasation of liability - the burden of the Revenue to summon such creditors or transporters for establishing that the liability has ceased......
March 9, 2017 Case Laws Income Tax

Amount received on account of forfeiture of share application money by way of issue of share warrants - capital receipts OR revenue receipt - It is capital receipt and......
March 9, 2017 Case Laws Income Tax

Revision u/s 263 - claim of TDS - In the absence of any demonstrable loss of revenue, interference in exercise of power u/s 263 cannot be justified - AT
March 9, 2017 Case Laws Income Tax

Income from sale of the scrips - systematic purchase and sale transactions in shares - The profits/gains arising in the hands of the assessee company from the sale of......
March 8, 2017 Case Laws Service Tax

Refund claim - purchase of flats from builder - whether the appellants who are purchasers of an apartment/flat/residence from a builder or a developer is entitled to......
March 8, 2017 Case Laws Service Tax

SEZ unit - Refund claim - reversal of Modvat credit amounts to non-taking of credit on the inputs. Hence the benefit has to be given of the notification granting......
March 8, 2017 Case Laws Service Tax

Self / suo-moto adjustment of excess service tax paid - The only irregularity raised is that they did not intimate before adjustment - The facts do not reveal any......
March 8, 2017 Case Laws Service Tax

Business Auxiliary Services - receipt of commission - deposit of service tax by the recipient of services i.e. MUL - the petitioner’s contention that MUL/MSIL had paid......
March 8, 2017 Case Laws Central Excise

Scope for collecting duty - Additional Duties of Excise - whether the said duty being a surcharge leviable on duty, which itself being ‘nil’, would exclude the......
March 8, 2017 Case Laws Central Excise

CENVAT credit - appellant is liable to pay 10% of the value of e-bikes at the time of their clearance and the cenvat credit lying in their cenvat account shall not lapse....
March 8, 2017 Case Laws Central Excise

Valuation - manufacture of motor vehicles parts and clearance to own other unit - even though duty is payable and the recipient unit is part of the same entity and is......
March 8, 2017 Case Laws Central Excise

Classification of waste - cotton waste is predominates by weight over acrylic fibre in the facts and circumstances of the case, therefore, the same is to be classified......
March 8, 2017 Case Laws Central Excise

Clandestine removal - the income surrendered before the income tax department cannot be presumed as profit of manufactured goods without any cogent evidence that the......
March 8, 2017 Case Laws Central Excise

No doubt, the railway yard was definitely used for handling coal which is essential to the manufacturing process, nonetheless as, the same is outside the factory......
March 8, 2017 Case Laws Central Excise

CENVAT credit - Refund claim of the credit restored after reversal / restoration of disallowed credit - unjust enrichmen - to even conceive that restoration of CENVAT......
March 8, 2017 Case Laws Central Excise

CENVAT credit - denial on the ground that invoices issued by service provider do not contain STP code of the service provider - the availment of the said credit on the......
March 8, 2017 Case Laws Central Excise

Refund claim - accumulated CENVAT credit availed on input services - clearances to 100% EOU - the clearances to an EOU is to be treated as export and refund of......
March 8, 2017 Case Laws Customs

The lifesaving equipment that was imported is totally out of scope of either entry 19, 42 or 44 of Part B to the notification 208/81 for the reason that there was no set....
March 8, 2017 Case Laws Customs

Refund claim - additional duty of Customs paid u/s 3(5) of the CTA, 1975 - N/N. 102/2007-Cus dated 14.09.2007 - it is well settled that the substantial benefit granted......

1 ....70 71 72 737475 76 77 78........ 95

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