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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 4051 to 4100 of 4703 Records

1 ....78 79 80 818283 84 85 86........ 95

February 14, 2017 Case Laws Income Tax

Additional depreciation allowed u/s.32(1)(iia) of the Act is a one-time benefit to encourage industrialisation, and the provisions related to it have to be construed......
February 14, 2017 Case Laws Service Tax

Recovery of service tax dues - Extension of the period of provisional attachment - extension for a further period of one year - franchise agreement - natural justice -......
February 14, 2017 Case Laws Service Tax

Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT
February 14, 2017 Case Laws Service Tax

Refund claim - works contract services and various other input services - denial on the ground of nexus of input service with the output services - the adjudicating......
February 14, 2017 Case Laws Central Excise

Natural justice - Revenue unilaterally concluded that the goods manufactured by appellants were Gutkha/Pan Masala. Therefore, there has been violation of principle of......
February 14, 2017 Case Laws Central Excise

Clandestine removal - Shortage of stock - Penalty - Rule 25 of CER, 2002 - stock valuation was by way of estimation basis - no case of clandestine removal and......
February 14, 2017 Case Laws Central Excise

Cenvat credit - Capitalization of Input services - restriction on availing depreciation - Rule 4(4) of CCR - Since there is no explicit provisions to restrict the Cenvat....
February 13, 2017 Case Laws Income Tax

Additions u/s 41(1) - Authorities Below has presumed that the trading liability ceased to exist as the notice u/s 133(6) of the Act issued were not served - liability......
February 13, 2017 Case Laws Income Tax

Bad debits - if the assessee decided to write off the said advances/securities given in ordinary course of business, in its books of accounts, the claim of assessee......
February 13, 2017 Case Laws Income Tax

Addition u/s 41 - amount shown as 'advance against export' outstanding since 1997 - Liability for a period of more than 10 years - Section 41(1) cannot be applied so......
February 13, 2017 Case Laws Income Tax

Validity of proceedings u/s 153C - addition u/s 69C - non satisfaction of the condition precedent viz. the seized document must belong to the assessee is a......
February 13, 2017 Case Laws Income Tax

TDS liability of individual - for the applicability of the provisions of section 44AB and 194J, the gross receipts from both the sources shall be clubbed - the assessee.....
February 13, 2017 Case Laws Income Tax

As the gross receipts of the assessee are less than ₹ 1 crore, so it is not required to get the approval from the income tax authority for claiming the exemption......
February 13, 2017 Case Laws Income Tax

Partnership firm - deduction u/s 40(b) - AO observed that partnership firms could not exist with artificial persons alone - there is nothing in that section to conclude.....
February 13, 2017 Case Laws Income Tax

Addition on the basis of statements recorded Sales Tax Department (STD) - The information received from the STD was a good starting point for making further......
February 13, 2017 Case Laws Service Tax

Interest - penalty - reversal of irregularly availed credit - whether the appellant is liable to pay the interest and penalty for the irregularly availed credit, which......
February 13, 2017 Case Laws Service Tax

Cenvat Credit - Merely because the SIM card or invoice is in the name of the employee it cannot be concluded that the mobile phone is for personal use of the employee......
February 13, 2017 Case Laws Service Tax

Refund claim - unjust enrichment - The amount was collected as service tax on the mistaken belief that the services were taxable. The amount however does not have the......
February 13, 2017 Case Laws Central Excise

Cenvat credit - Input service - pre-mining activities - Department took a view that as these were not approved mines and the said activities availed by the appellants......
February 13, 2017 Case Laws Central Excise

Demand of duty u/s 11D or recovery of amount u/s 11D - Revenue could not decide as to ₹ 74,20,714/- & ₹ 3,43,26,040/- were the duties of excise short paid or....
February 13, 2017 Case Laws Central Excise

Cenvat Credit - there was no time limit during the relevant period for availment of Cenvat Credit after the receipt of inputs into the factory - AT
February 13, 2017 Case Laws Central Excise

Cenvat Credit - duty paying documents - The defect that invoices were issued prior to clearances of goods from port is too flimsy and baseless allegation particularly to....
February 13, 2017 Case Laws Central Excise

Refund claim - price variation clause - payment of excess duty - When the department has denied provisional assessment particularly, they cannot deny the refund saying......
February 13, 2017 Case Laws Central Excise

Benefit of refund of the said SAD as per Notification No.102/2007-Cus cannot be denied to them only on the ground that movement of goods is from SEZ and it cannot be......
February 13, 2017 Case Laws VAT and Sales Tax

Classification of NEBULA Jewellery Watch - Even the dress having diamond on it predominantly can be in a given case said to be a jewellery. Mainly because the NEBULA......
February 13, 2017 Case Laws Companies Law

Winding-up petition - appellant acquiescing in the order admitting the winding up petition and proceeding to settle the disputes with a number of creditors. This itself.....
February 11, 2017 Case Laws Income Tax

Deduction of tax at a lower rate - It is therefore clear in the statutory provision of deduction of tax at source at lower rate is “person specific” and cannot be......
February 11, 2017 Case Laws Income Tax

Revision u/s 263 - neither detail in respect of financial charges was also asked by the Assessing Officer nor any information was filed by the assessee - CIT is correct.....
February 11, 2017 Case Laws Income Tax

Interest for defaults in furnishing return of income - credit of only self-assessment tax paid before the due date of filing of return has to be allowed while computing.....
February 11, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - claim of entire interest as deduction u/s 24 under the head income from house property - assessee had filed the revised return of income by......
February 11, 2017 Case Laws Income Tax

Deduction towards license fee, external development charges and conversion charges - the appellant was under no obligation to make any payments to the original allottee.....
February 11, 2017 Case Laws Income Tax

The Gotanagar truck terminus is a plant and not building, for the purpose of claiming depreciation under section 32 read with section 43 of the Income-tax Act.......
February 11, 2017 Case Laws Service Tax

Construction of petrol pumps - the classification adopted in the impugned order Erection Commissioning and Installation Service is not tenable and palpably wrong - the......
February 11, 2017 Case Laws Service Tax

Rent-a-cab - the educational body is using the said vehicles for bringing the students to schools and back to their houses and they are also rented - they are covered by....
February 11, 2017 Case Laws Central Excise

CENVAT credit - denial on the ground that the Bill of entry was not in the name of the appellant - entire consignment had been transferred by the principal manufacture......
February 11, 2017 Case Laws Central Excise

Though the assessee paid the excise duty at ₹ 80/- (after debiting ₹ 20/- paid on input, namely, Cut Tobaco) they recovered excise duty at ₹ 100/- from....
February 11, 2017 Case Laws Central Excise

When Section 11D of the Act is made applicable retrospectively with effect from 20/09/1991, show cause notice has been issued in the month of December, 2000, and......
February 11, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - It is not only the invoice which bear the description of sunflex brand goods but also the customers accepted that they were....
February 11, 2017 Case Laws Central Excise

Cenvat Credit - a mere minor loss in transit or a difference in the weight due to differences in weighing scale or in dip reading, would not lead to the conclusion that.....
February 11, 2017 Case Laws Customs

Detention of goods - foreign bike - smuggling - detention on the ground that the appellant could not produce any documents evidencing the legal import of the bike -......
February 11, 2017 Case Laws Customs

Inland Air Travel Tax - refund claim - refund sought contending that it was not liable to pay the said amount towards the IATT dues - The monies deposited by a third......
February 11, 2017 Case Laws VAT and Sales Tax

The piston ring manufactured and sold by the appellant dealer as declared goods falling u/s 14(iv)(viii) on CST Act 1956 - HC
February 11, 2017 Case Laws VAT and Sales Tax

Anticipatory bail - The applicant is involved in making use of fake Firms by getting the Firms registered from the Commissioner of Commercial Taxes to get the tax credit....
February 11, 2017 Case Laws Indian Laws

Professional misconduct - default of audit party - Chartered Accountants - The obligation of the auditor concerning transactions which are merely book entries was......
February 10, 2017 Case Laws Income Tax

Incentive subsidy - It was meant for entrepreneurs and industrialists who had established their units and made certain capital outlay and the assessee was merely......
February 10, 2017 Case Laws Income Tax

Revision u/s 264 - whether benefit of Section 54F could be granted when it was originally not claimed during the assessment proceedings - there is no bar in the grant of....
February 10, 2017 Case Laws Income Tax

Nature of contribution to another institution - nothing was brought on record to highlight, how the assessee has got the benefit either in this year or in the future or.....
February 10, 2017 Case Laws Income Tax

Determination of Annual Value u/s. 23(l)(a) - Assessee has rightly assigned “NIL” Annual Lettable Value of the impugned 16 shops which were ready to be let out during......
February 10, 2017 Case Laws Income Tax

Revision u/s 26 - The order was also prejudicial to the interest of Revenue because in the absence of assessee succeeding to establish the nexus between cash deposits......
February 10, 2017 Case Laws Income Tax

TDS u/s 194H - commission or brokerage - cash discount on sale - assessee was not required to deduct tax at source from the amount in question paid to the Hawkers and......

1 ....78 79 80 818283 84 85 86........ 95

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