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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 3701 to 3750 of 4703 Records

1 ....71 72 73 747576 77 78 79........ 95

March 8, 2017 Case Laws Customs

Continued imposition of ADD - import of Viscose Staple Fibre excluding bamboo fibre from Hongkong - It has been clearly recorded that cessation of existing anti dumping.....
March 8, 2017 Case Laws Customs

Import of Bakery Shortening from Sri Lanka - import prior to withdrawal of exemption - it is reflected that much before 2.6.2006, the goods have been imported under......
March 8, 2017 Case Laws Income Tax

TDS u/s 194I - non-deduction of tax at source on the hotel expenses - the rooms were hired on as and when available basis at the regular tariff rates subject to the......
March 8, 2017 Case Laws Income Tax

Addition on account of advances written off - whether allowable u/s. 37 - the advances were given in the course of business and accordingly the same is eligible for deduction - AT
March 8, 2017 Case Laws Income Tax

Receipt on account of sale of Shrink-wrap software is not in the nature of royalty hence is not liable in India in view of the provision of section 9(1)(iv) of the Act......
March 8, 2017 Case Laws Income Tax

Unexplained cash credit - AO has wrongly treated the share application money as income of the assessee. If any amount is to be added it should be added in the hand of......
March 8, 2017 Case Laws Income Tax

Exemption u/s 10A - Human Resources Services under Information Technology Enabled Products are eligible for the said exemption. - AT
March 8, 2017 Case Laws Income Tax

Addition on account of profit on pre-payment of deferred sales tax loan liability - claimed by the assessee as capital receipt - It is capital receipt and is not taxable u/s. 41(1) - AT
March 8, 2017 Case Laws Income Tax

Registration u/s 12AA - proof of charitable activities u/s 2(15) - The imparting of training in Correctional Administration to all officials of prison/police/judicial......
March 8, 2017 Case Laws Income Tax

MAT computation - adding back Rent equalisation reserve to the book profits - AS 19 is not applicable to lease of immovable property. - AO rightly added back the rent......
March 7, 2017 Case Laws Service Tax

Refund of unutilised CENVAT credit - rejection on the ground that the assessee was not registered with the service tax department at the time of providing / export of......
March 7, 2017 Case Laws Service Tax

CENVAT credit - book adjustments - When the service tax has been paid by the Associated Enterprises within time the demand of interest cannot sustain, in terms of......
March 7, 2017 Case Laws Service Tax

Imposition of penalty u/s 76 of FA - works contract service - doubts regarding the interpretation of relevant provisions - benefit of section 80 extended to appellant - AT
March 7, 2017 Case Laws Service Tax

Challenge to the issuance Show Cause Notice (SCN) - Levy of tax - Societies registered under the Co-operative Societies Act - there is no reason for this Court to......
March 7, 2017 Case Laws Service Tax

Refund claim - rejection on the ground of limitation - duty becomes refundable “as a consequence of” judgment, decree etc. - the judgment, decree etc. need not be......
March 7, 2017 Case Laws Central Excise

CENVAT credit - input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as......
March 7, 2017 Case Laws Central Excise

Availing cenvat credit while availing benefit of exemption - The reversal of Cenvat Credit on inputs used attributable to manufacture of said goods or reversal of amount....
March 7, 2017 Case Laws Central Excise

Cash refund - CENVAT credit lying unutilised - closure of factory - Section 11B of the CEA, 1944 - refund allowed - AT
March 7, 2017 Case Laws Central Excise

Valuation - the installation, erection & commissioning charges are not added/included in the assessable value for determination of Central Excise duty - AT
March 7, 2017 Case Laws Central Excise

Refund claim - excess payment of duty due to post removal discount - the appellant paid duty on the value including the discount that is to be allowed and therefore......
March 7, 2017 Case Laws Central Excise

Clandestine Removal - Fake invoices - the job workers are the manufacturer of the goods cleared on the strength of parallel/fake invoices. In that case if any duty is to....
March 7, 2017 Case Laws Central Excise

CENVAT credit - registered dealer from whom the goods have been procured by the appellants found to be non-existent - CENVAT Credit cannot be denied to the appellants on....
March 7, 2017 Case Laws Central Excise

Captive consumption - intermediate producut - Benefit of N/N. 67/95 dated 16.03.1995 - While trimming untrimmed sheets and circles scrap was generated, whether untrimmed....
March 7, 2017 Case Laws Customs

Valuation - import of crude oil - Quantity actually received into shore tank in port in India should be the basis for payment of Customs duty. Quantity shown in bill of.....
March 7, 2017 Case Laws Customs

Valuation - polyester PVC coated fabrics - either transaction value of the goods have been rejected under Section 14 of the Customs Act, 1962 and there is no......
March 7, 2017 Case Laws Customs

Remission of demurrage charges - Board of Trustee of Port could not bring anything on record to our notice which demonstrates the reasons for declining remission as......
March 7, 2017 Case Laws VAT and Sales Tax

Interpretation of statute - proviso to Section 19(2)(v) of the TNVAT Act, 2006 - reversal of input tax credit (ITC) - the proviso, on account of erroneous interpretation....
March 7, 2017 Case Laws Income Tax

Block assessment - Receipt of two gifts received by the assessee and the gift to the Assessee’s wife - Where an income and assets are disclosed in the books of account......
March 7, 2017 Case Laws Income Tax

Addition u/s. 69B - unexplained investment in land - AO was not justified in making addition under Section 69B of the Act solely relying upon the statements of those two farmers - HC
March 7, 2017 Case Laws Income Tax

Reopening of assessment - capital gain addition - transfer of land - the capital gain u/s 45 arises in the year of execution of deed and not when the same was registered....
March 7, 2017 Case Laws Income Tax

MAT computation - Book adjustments - Liability of interest on turnover tax - whether an allowable expenditure for computing book profit? - the provisions for interest on....
March 7, 2017 Case Laws Income Tax

Provision of section 40(a)(ia) of the Act are applicable not only to the amounts which is shown as payable on the date of balance sheet but it is applicable to such......
March 7, 2017 Case Laws Income Tax

The interest income earned on deposits made with other co-operative banks/society are fully deductible u/s. 80P(2)(a)(i) from the income liable to tax though the......
March 7, 2017 Case Laws Income Tax

Sec. 292BB can cure only were a notice is claimed by a assessee not to have been served on him or served on him out of time or served in an improper manner. It cannot......
March 7, 2017 Case Laws Income Tax

Penalty levied u/s 271C - transaction between the assessee and M/s. MMTC is on principal to principal basis and hence the assessee is not liable to deduct TDS u/s......
March 7, 2017 Case Laws Income Tax

The stock of levy sugar could not have been valued at free sale sugar price in view of the fact that there was a legal obligation on the assessee to supply the such......
March 7, 2017 Case Laws Income Tax

Addition u/s 41 - creditor was in dispute - When the matter is in dispute and sub-judice assessee cannot be expected to get a confirmation from the creditor - No addition - AT
March 7, 2017 Case Laws Income Tax

Assessee offered capital gain from Sale of land and not from building - joint property - assessee submitted that he is the owner of the land and not of the building. The....
March 6, 2017 Case Laws Service Tax

CENVAT credit - input services - Legal services - Chartered Accountant services - Cenvat credit cannot be denied on the ground of nexus - AT
March 6, 2017 Case Laws Service Tax

Extended period of limitation - That an Explanation had to be inserted in 2010 in the charging provision of section 65 (105) makes it apparent that confusion about the......
March 6, 2017 Case Laws Service Tax

Interest liability - merely because the credit is available in the books of account does not mean that the tax has been paid. Therefore, the liability to pay interest......
March 6, 2017 Case Laws Service Tax

100% EOU - Refund of cenvat credit - The rent paid for car parking as well as the maintenance charges paid for the premises is part and parcel of the rent agreement,......
March 6, 2017 Case Laws Service Tax

CENVAT credit - construction of residential quarters for the employees of the respondent company - input service or not? - the period involved is prior to 01/04/2011......
March 6, 2017 Case Laws Service Tax

Refund - CENVAT credit in respect of service tax paid by the appellant to the sub-contractor makes the appellant eligible to claim that as a refund, if otherwise not......
March 6, 2017 Case Laws Service Tax

Levy of penalty - The service tax collected if not deposited with the government automatically leads to an inference that there was an intention on the part of the......
March 6, 2017 Case Laws Central Excise

Refund - There is no concept of not passing on the duty to the ultimate consumer and as such, as the buyers have been passed on the benefit of reduction of duty, the......
March 6, 2017 Case Laws Central Excise

Classification - Chenille fabric or Cotton fabric - Clearly, Section Note 2 (A) of the Section XI is not applicable to Tariff Heading 5801 - It cannot be classified as......
March 6, 2017 Case Laws Central Excise

Valuation - special packing used for ‘physician samples - costs must be computed of the sample including the special packaging cost for computing assessable value - this....
March 6, 2017 Case Laws Central Excise

The appellant has reversed the credit taken on inputs used in production of goods cleared under end-use exemption notification - rule 6(3) is not applicable to appellant - AT
March 6, 2017 Case Laws Customs

SEZ unit - Levy of penalty for violating LoA - While pendant is termed as a piece of jewellery that hangs from a necklace chain, medallion is also termed as a piece of......

1 ....71 72 73 747576 77 78 79........ 95

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