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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 3801 to 3850 of 4703 Records

1 ....73 74 75 767778 79 80 81........ 95

March 2, 2017 Case Laws Income Tax

Estimation of value of assets by the Valuation Officer - if the petitioner has any objection to the Valuation Report, he can again raise an objection to the Valuation......
March 2, 2017 Case Laws Income Tax

Transfer pricing adjustment (TPA) - ALP determination - the contract termination fee also partakes the character of the contract receipt and is to be treated as......
March 2, 2017 Case Laws Income Tax

Allowability of business expenditure u/s 37(1) - Old business wisdom states that even at the cost of lakhs credit/ reputation/goodwill should be preserved(Jaaye laakh,......
March 2, 2017 Case Laws Income Tax

Addition u/s 68 - genuineness of the creditors - the burden cannot be shifted to the revenue to find out from the creditors about their identity and credit worthiness......
March 2, 2017 Case Laws Income Tax

TDS at higher rate of 20% in the absence of PAN - the assessee cannot be held liable to deduct tax at higher of the rates prescribed in section 206AA in case of payments....
March 2, 2017 Case Laws Income Tax

Merely because some of the donors have stated that they have given donation for admission, which have been retracted later on, the same in our opinion will not......
March 2, 2017 Case Laws Income Tax

Addition towards payment made to credit card company - since the assessee had not claimed any expenditure, the question of proving whether it was for the purpose of......
March 2, 2017 Case Laws Service Tax

Interest on delayed refund - Section 11B of the CEA, 1944 - the argument of the revenue that neither the adjudicating authority granted interest nor did petitioner seek.....
March 2, 2017 Case Laws Service Tax

Refund claim - export of services - The BAS provided from Gurgaon unit is not disclosed in the monthly SOFTEX filed with the STPI as the Gurgaon unit is not registered......
March 2, 2017 Case Laws Service Tax

Rent-a-car service - abatements - the notification was not mentioned in the ST 3 return - linkage for the consideration to the services rendered previously - apart from.....
March 2, 2017 Case Laws Service Tax

Refund claim - export of service from an unregistered premises - rejection on the ground of jurisdiction - N/N. 27/2012-CE(NT) - Notification being part of legislation,.....
March 2, 2017 Case Laws Service Tax

Recovery of short paid service tax from legal heir, on death of assessee - there is no charge on the dead person - the demand of tax is not legal and proper - AT
March 2, 2017 Case Laws Central Excise

Demand of differential duty - parties are related or not - loan licencee arrangement - the petitioners are not concerned whether M/s. Boots makes a loss or profit in the....
March 2, 2017 Case Laws Central Excise

Clandestine Removal - in the absence of evidence in the form of to Manufacture of such huge quantity, the consumption of electricity, additional packing material payment....
March 2, 2017 Case Laws Central Excise

Failure to make an entry in RG-1 (DSA) register - manufacturing of Gutkha - confiscation of goods manufactured in the factory and not cleared from the factory -......
March 2, 2017 Case Laws Central Excise

Who is liable to pay duty - Export Goods allegedly diverted in the local market in the guise of export - Bond executed by the non-existent merchant exporter -......
March 2, 2017 Case Laws Central Excise

CENVAT credit - site formation services - captive coalmines - Since there is no dispute that such services have been used, it is concluded that service tax paid is......
March 2, 2017 Case Laws Central Excise

Clandestine removal - tobacco pouches - While the presence of machines is an admitted fact, the manufacture and clearance has not been evidenced with any corroborative......
March 2, 2017 Case Laws VAT and Sales Tax

Valuation - inclusion of freight in the sales turnover - the entry in the books of account appropriating the amount of freight towards expenses and not including it in......
March 2, 2017 Case Laws VAT and Sales Tax

Reversal of Input Tax Credit (ITC) - whatever be the effect of retrospective cancellation upon the selling dealer, it can have no effect upon any person, who has acted......
March 2, 2017 Case Laws VAT and Sales Tax

Classification of goods - KVAT - Whether the Tribunal is right in law in holding that the Arecanut peeling/de- husking machine is classifiable under Agricultural......
March 1, 2017 Case Laws Income Tax

Liability of directors of private company in liquidation - lifting the corporate veil - The overall situation if we analyze in its true perspective then only one......
March 1, 2017 Case Laws Income Tax

Penalty u/s 271D for violating provision of section 269SS - In view of the bona fide belief of the assessee that the amount could have been received by her from her......
March 1, 2017 Case Laws Income Tax

Cancelling the registration of the Trust - the issue of the trust not being genuine cannot be concluded by merely giving a finding in one year that income earned from......
March 1, 2017 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s 80GGB in respect of its donation to Electoral Trust instead of political parties - the contribution made to ‘Electoral......
March 1, 2017 Case Laws Income Tax

TDS u/s 194C or 194J - production of programmes for broadcasting or telecasting - the legislature had clearly brought ‘production of programmes for such broadcasting or.....
March 1, 2017 Case Laws Income Tax

TDS u/s 195 - TDS liability - While examining taxability of income in the hands of the recipient, embedded in foreign remittance, all that is required to be seen is......
March 1, 2017 Case Laws Income Tax

Transfer pricing adjustment - international transaction relating to acquisition of intangible assets by assessee from its associated enterprise - All the additions......
March 1, 2017 Case Laws Income Tax

Where the AO initiates proceedings u/s. 271(1)(c) for concealment particulars of income but levies penalty for furnishing inaccurate particulars the penalty order could.....
March 1, 2017 Case Laws Income Tax

Addition u/s 69C - the assessee had discharged the initial burden. It was duty of the AO to rebut the evidences produced by the assessee. But, he did not bring anything.....
March 1, 2017 Case Laws Income Tax

The term “reimbursement” does not fall in the characteristics of income. No doubt the definition of ‘income’ is inclusive. This, of course, does not mean that an amount.....
March 1, 2017 Case Laws Service Tax

100% EOU - Refund of cenvat credit - there cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever......
March 1, 2017 Case Laws Service Tax

Levy of Penalty - site formation and clearance, excavation services - matter was under confusion and was only clarified subsequently, the provisions of section 80 would.....
March 1, 2017 Case Laws Service Tax

Demand of service tax on amount paid under Joint development agreement (JDA / MOU) - sharing of revenue and expenses - The amount received from M/s. Vestas RRB in terms.....
March 1, 2017 Case Laws Service Tax

Benefit of N/N. 13/2010-ST - denial on the ground that the benefit not available to service recipient - exemption in relation to on-line information and database access.....
March 1, 2017 Case Laws Service Tax

The ground on which cenvat credit was denied is totally wrong because the change of name does not make the appellant ineligible to claim cenvat credit and more so it has....
March 1, 2017 Case Laws Central Excise

CENVAT credit - quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be challenged by revenue in charge of recipient unit - the.....
March 1, 2017 Case Laws Central Excise

CENVAT credit - denial on the ground that the machine was received in damaged condition and insurance was claimed - when the machines received, installed and used for......
March 1, 2017 Case Laws Central Excise

Sugar Cess though levied as duty of Excise, the said Cess is not levied by Ministry of Finance and by relying upon the said Board of Circular dated 10.08.2004, Sugar......
March 1, 2017 Case Laws Customs

Gold mountings and findings being items as jewellery are outside the purview of N/N. 62/2004-C.E. and, hence, the Board’s Circulars No. 40/2004-Cus. and 13/2006-Cus.......
March 1, 2017 Case Laws VAT and Sales Tax

Rejection of consignment sale - CST - The dealer did produce F-Forms containing prescribed particulars. However, on inquiry it was found by the Sales Tax Officer that......
February 28, 2017 Case Laws Income Tax

Disallowance of capital gains - AO was wrong in treating this transaction as ‘income from other sources’ and making disallowance u/s 68, instead of capital gains as......
February 28, 2017 Case Laws Income Tax

When actual rent received is more than the fair rent the actual rent would be the annual value and therefore the notional interest would not form part of actual rent......
February 28, 2017 Case Laws Income Tax

Un-recorded and un-reconciled traded transaction entered by the assessee as per certificate from BSE vis-à-vis books of accounts maintained by the assessee - net profit.....
February 28, 2017 Case Laws Income Tax

Revision u/s 263 - AO has allowed the claim of the assessee u/s 10(38) without examining whether the security transaction tax (STT) has been paid on the sale of the......
February 28, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - estimation was not made on the basis of unverifiable transactions but the estimation of income was based on specific transactions carried out......
February 28, 2017 Case Laws Income Tax

Revision u/s 263 - the action of the AO accepting the capital gain declared by the assessee as such cannot be faulted per se. The view of the AO on the issue is clearly.....
February 28, 2017 Case Laws Income Tax

Second round of litigation - Once Assessing Officer holds that the sale gives rise to taxability u/s 48 as long term capital gains, the matter ends there. It was no......
February 28, 2017 Case Laws Income Tax

Revision u/s 263 - claim of exemption u/s 54 - the purchases of land do not entitle the assessee for the exemption u/s 54 - Therefore, we fail to understand when the......
February 28, 2017 Case Laws Service Tax

Classification of service - Business Auxiliary Service or not? - Sharing of revenue and expenses - a common pool of resources required for running and maintaining the......

1 ....73 74 75 767778 79 80 81........ 95

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

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

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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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