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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 4001 to 4050 of 4703 Records

1 ....77 78 79 808182 83 84 85........ 95

February 17, 2017 Case Laws Customs

SEZ units - Worn and used clothing - withdrawal of the exemption - public interest - entitlement of selling of un-mutilated worn clothing being export surplus and export....
February 16, 2017 Case Laws Income Tax

Non setting off carried forward business loss against the Capital Gain computed u/s 50 - sale of depreciable assets - legal fiction is to be deemed the capital gain as......
February 16, 2017 Case Laws Income Tax

Once, the registration under section 12AA has been granted, the approval under section 80G should not be denied unless the case of the appellant falls under......
February 16, 2017 Case Laws Income Tax

Transfer pricing adjustment - applicability of CUP to a single combined international transaction of Import of Crystal goods and Crystal components, cannot be considered....
February 16, 2017 Case Laws Income Tax

It is too much to cast such a burden on the assessee to prove that a particular insurance policy taken by it for its employees from National Insurance Company Ltd. was......
February 16, 2017 Case Laws Income Tax

Revision u/s 263 - The order has been passed in undue haste and there is nothing on record to suggest the urgency in the matter except the fact that the limitation......
February 16, 2017 Case Laws Income Tax

Deduction u/s 80IB(7) - While claiming deduction u/s 80 IB(7) in the return, sub-clause mentioned was (a) and not (b) - Sub-clause (a) talks of a larger degree of......
February 16, 2017 Case Laws Income Tax

Deduction u/s 80IB(7) - For own lethargy or inaction on the part of an officer of Income Tax Department, a deduction which otherwise may be available to Assessee, cannot....
February 16, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - use of the term "unless" - disclosures made by the offering incomes in the returns u/s 153A - the aforesaid expression “to be furnished” has to......
February 16, 2017 Case Laws Income Tax

International Share Award Plan (ISAP) expenditure - The expenditure on ISAP awards incurred by the assessee is akin to salary paid to the employees for their services......
February 16, 2017 Case Laws Service Tax

As per sub section 73 of Section 3 the FA, 1994 in case of non-levy or short levy of service tax, if the same is paid either by the appellants themselves or as......
February 16, 2017 Case Laws Service Tax

Commission paid to foreign based agents - there has been a bonafide mistake on the part of the appellant to treat the taxable services as exempted services - penalty u/s....
February 16, 2017 Case Laws Service Tax

Invocation of extended period of imitation - section 73 (1) of the FA, 1994 - department took a view that even prior to the amendment, the assessee was liable to pay tax....
February 16, 2017 Case Laws Central Excise

Manufacture - production of goods like tower parts, structures, GT Line, V cross arms, HT/LT line materials - The process of fabrication of columns, purlines etc. by......
February 16, 2017 Case Laws Central Excise

Basmati rice is packed either with dal tadka or rajma masala with an intention of consuming the two together as a meal. Since the essential character of the meal arises.....
February 16, 2017 Case Laws Central Excise

The activity of creating a computer network from duty paid computers and peripherals would not amount to manufacture, since the network does not bring into existence......
February 16, 2017 Case Laws Customs

Classification wrap Knitted Fabric - 'lace' falling under CTH 58042990 or as 'Fabric' - imported goods are for use as a decoration on readymade Garments - benefit of......
February 16, 2017 Case Laws Customs

Classification under 74072110 as brass ingots, or under 74040022 as brass scrap - Looking to the shapes in which the goods are being cleared, the classification as a......
February 15, 2017 Case Laws Income Tax

Additional depreciation claim @ 20% - the provision of section 32(1)(iia) is required to be interpreted reasonably and purposively as the strict and literal reading of......
February 15, 2017 Case Laws Income Tax

MAT computation - addition of share income of AOP in the book profit - The mischief which has been sought to be remedied is that the share income of the member of the......
February 15, 2017 Case Laws Income Tax

Higher rate of TDS @20% for non-furnishing of PAN - where the tax has been deducted on the strength of the beneficial provisions of DTAAs, in that case, the provisions......
February 15, 2017 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) r.w.s. 274 - Though, the assessee failed to appear on initial days, he had furnished all the information and the A.O. has completed......
February 15, 2017 Case Laws Income Tax

TDS u/s 195 - payment made to the non-residents for dismantling and sea worthy packing of paper mill machinery - dismantling of machinery does not require any technical.....
February 15, 2017 Case Laws Income Tax

Since no activities have been carried out by the Assessee in India with respect of such maintenance activity, it is unreasonable to conclude that the business of the......
February 15, 2017 Case Laws Income Tax

Royalty or Fees for Technical Services (FTS) - assessee has only provided a standard facility for data processing without any human intervention - the said payment is......
February 15, 2017 Case Laws Income Tax

The service tax and land tax are statutory liabilities which are paid during the year as per the orders of the CESTAT and Hon’ble Rajasthan High Court. These are......
February 15, 2017 Case Laws Income Tax

Capital receipt OR revenue receipt - On delivery of aircrafts fitted with the engines supplied by the IAE, the assessee was allowable to get some credits from IAE.......
February 15, 2017 Case Laws Income Tax

When the order passed by the TPO was a nullity in law and void ab initio, AO cannot entertain a belief that certain income chargeable to tax had escaped assessment u/s......
February 15, 2017 Case Laws Service Tax

Sub-contract - denial of exemption available to the construction of dam only on the ground that the dam is part of the Hydroelectric Power Project - there is no......
February 15, 2017 Case Laws Service Tax

Levy of tax - GTA services - whether tax can be levied when consignment note was not issued? - appellant has paid the major portion of Service Tax along with interest......
February 15, 2017 Case Laws Central Excise

Considering separate premises as single factory - All the units under reference are separate factories and are not the precincts nor the part of the same premises - The.....
February 15, 2017 Case Laws Central Excise

Interest on the delayed payment of rebate claims - export of goods - whether the appellant are eligible for interest from three months after the date of sanctioning the.....
February 15, 2017 Case Laws Central Excise

Reversal of CENVAT credit - since the ER-1 returns do not reflect the non-reversal of the credit when the inputs were removed as such, the SCN issued invoking extended......
February 15, 2017 Case Laws Central Excise

Sugar cess - effect of increase in levy of sugar cess after clearance of sugar from the factory - the increased levy of Sugar Cess, after the date of clearance from the.....
February 15, 2017 Case Laws Central Excise

CENVAT credit - tyres used for dumpers - tyres are necessary accessory to dumpers which are capital goods used in the manufacturing activity and integrally connected in.....
February 15, 2017 Case Laws Customs

Valuation - royalty - assessee is paying royalty to their foreign supplier for the manufacturing of goods under their license in India. The same cannot be termed as......
February 15, 2017 Case Laws Customs

Undervaluation - it is evident that the car was imported by producing the Bill of Entry of under-valuation - the Department has taken the price of the impugned car as......
February 14, 2017 Case Laws Income Tax

Exemption u/s 11 - The donations were pass-through donations with specific purposes for which the said voluntary donations can be utilized and the tax-payer has no......
February 14, 2017 Case Laws Income Tax

Exemption under sections 11 & 12 denied - earning interest income on RBI Bonds - the activity of depositing money in the bank and earning interest would not constitute......
February 14, 2017 Case Laws Income Tax

Exemption under sections 11 & 12 denied - income derived from transactions from non-members - mere charging of fee ipso-facto would not enable an activity to be governed....
February 14, 2017 Case Laws Income Tax

TDS u/s 194C or 194I - Payment made towards studio hire charges - the studios would charge the hire charges for using the studios setup on hourly basis and provides......
February 14, 2017 Case Laws Income Tax

Having regard to plain provisions of the statute, in the absence of non-adjudication of the ground by the Commissioner Income-tax (Appeals), the assessee can come only......
February 14, 2017 Case Laws Income Tax

ALP - brand promotion expenses - TPO has not been able to prove that the AMP expenses incurred was not for the benefit of the assessee - The payment made by the assessee....
February 14, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - not offering correct MAT on the book profit u/s 115JB - assessee had not furnished any detail of MAT calculation and also had not filed form 29B.....
February 14, 2017 Case Laws Income Tax

Treatment of quantum capital loss as speculation loss in terms of provision of Explanation to Section 73 - The activities through Portfolio Management Scheme (PMS)......
February 14, 2017 Case Laws Income Tax

Addition on account of Short term capital gain u/s 50C - sale of Reservation Letter (Arakshan Patra) - assessee's case capital assets are neither land nor building. -......
February 14, 2017 Case Laws Income Tax

TDS u/s 194C OR 194J - payment as SMS and short code charges - it cannot be held that the assessee is making any payment for use or right to use any equipment. Further,.....
February 14, 2017 Case Laws Income Tax

Revenue or Capital expenditure - Hire charges paid for hiring equipment - assessee has brought on hire computers and peripherals from third parties - TDS was deducted......
February 14, 2017 Case Laws Income Tax

Validity of assessment order pursuant to order u/s 144C - there is no direction given by the ld. DRP to ld. Assessing Officer but the directions were only given to the......
February 14, 2017 Case Laws Income Tax

TDS u/s 194C - payment to sub-contractors - Merely because the Form No.15J was not filed before the concerned Authority, that too due to human mistake, the disallowance.....

1 ....77 78 79 808182 83 84 85........ 95

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