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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 4151 to 4200 of 4703 Records

1 ....80 81 82 838485 86 87 88........ 95

February 8, 2017 Case Laws Customs

Imposition of penalty u/s 114A of Customs Act, 1962 - failure to specify the name of the firm or individual on whom the penalty u/s 114A of CA, 1962 was fastened - There....
February 8, 2017 Case Laws VAT and Sales Tax

Exemption from sales tax - Entitlement certificate - backward area - Vires of notification - the fundamental and underlying difference between the two schemes and the......
February 8, 2017 Case Laws Customs

The Tribunal has become functus officio and has no jurisdiction to entertain the application for restoration of appeal in view of the clear violation of the Hon’ble High....
February 8, 2017 Case Laws Income Tax

The fact that the payment took the character of liquidated damages, does not obliterate the fact that the liability to pay was on account of dividend. Failure on the......
February 7, 2017 Case Laws Income Tax

TDS u/s 194J or 194C - When the basket of services is filled with different and distinguishable services, we are of the opinion that the assessee was correct in adopting....
February 7, 2017 Case Laws Income Tax

TDS u/s 194H - on the basis of the mistaken presumption of existence of relationship of principal and agent, that the discount offered by the assessee to its customers......
February 7, 2017 Case Laws Service Tax

CENVAT credit - denial on the ground that the appellant should not have taken service tax credit at Nagpur for the services received in Pune. - In the absence of any......
February 7, 2017 Case Laws Service Tax

Renting of machinery - Computer Colour Display Machines along with software for matching of shades - the amount received by appellant in the case in hand would not be......
February 7, 2017 Case Laws Central Excise

Returned goods - re-conditioning of the duty paid motor vehicle - Rule 16(2) - whether the the process on the re-made goods, amounts to manufacture or not? - Held No -......
February 7, 2017 Case Laws Central Excise

Valuation - inclusion of overhead charges - Since there is no supporting documents either by the department or by the appellant for their respective claim of 300% and......
February 7, 2017 Case Laws Central Excise

Manufacture - whether the activity of conversion of edible oil from tanker to retail pack and labeling amounts to manufacture and repacked refined edible oil is liable......
February 7, 2017 Case Laws Central Excise

Manufacture - assembling of the parts of computers systems - whether the activity of while installing all the items, the appellant used to connect each other by using......
February 7, 2017 Case Laws Central Excise

Inter-mediate product - captive consumption - the sugar syrup in the present case has indeed shelf life therefore, it is marketable - sugar syrup is dutiable - AT
February 7, 2017 Case Laws Central Excise

Cenvat credit - Plastic Wire Scrap - process of separation of copper is not amounting to manufacture - It is not in dispute that out of the said waste and scrap,......
February 7, 2017 Case Laws Customs

Revision of bill of lading - Penalty - the person who filed the manifest is not proceeded against in its individual capacity but as the agent of the shipping line; the......
February 7, 2017 Case Laws Customs

The action of the Asst. Commissioner in terming the application as premature is really an act of refusal to exercise a statutory duty to decide upon the refund......
February 7, 2017 Case Laws VAT and Sales Tax

Validity of assessment order - notice returned on account of non-availability of address of petitioner - all avenues of effecting service on petitioner were not......
February 6, 2017 Case Laws Income Tax

Claim of deduction u/s 80-IC - when the assessee installs/erects the self-manufactured stone crushing plants and service them at the customer's site, the amount received....
February 6, 2017 Case Laws Income Tax

Merely because the assessee was a common shareholder in BVCPL and BOPL, the loan given by the BVCPL to BOPL could not have been treated as deemed dividend u/s 2(22)(e) - HC
February 6, 2017 Case Laws Income Tax

Deduction u/s.80IB(4) in respect of Scrap Sales - whether Scrap Sales be treated as income derived from business activity of the industrial undertaking - . No claim of......
February 6, 2017 Case Laws Service Tax

The sub-broker who received commission from the main broker while main broker has paid the service tax on commission received by him cannot be once again subjected to service tax - AT
February 6, 2017 Case Laws Service Tax

Appellant has already paid entire tax liability along with interest hence the provisions of Section 73(3) of the Finance Act, 1994 gets attracted in this case - SCN was.....
February 6, 2017 Case Laws Central Excise

Suo motu taking re-credit of the CENVAT credit reversed earlier - there is only an account entry reversal and factually there is no outflow of funds from the assessee to....
February 6, 2017 Case Laws Central Excise

CENVAT credit - Rule 3(5) of CCR, 2004 - removal of base oil - The input were manufactured prior to imposition of education cess in the Budget of 2004, for this reason......
February 6, 2017 Case Laws Central Excise

Reversal of CENVAT credit - since the appellant had been reversing the credit at the time of clearance of the goods on pro rata basis no further demand under Rule 6 can be made - AT
February 6, 2017 Case Laws Central Excise

100% EOU - the allegation / contention of the Department that the raw materials bought by the Appellant from 14 suppliers was diverted and never brought to the......
February 6, 2017 Case Laws Central Excise

Credit of NCCD on POY - the utilization of credit of NCCD for the purpose of payment of NCCD on POY cannot be challenged - AT
February 6, 2017 Case Laws Customs

Valuation - misdecaration of value - absence of contemporaneous imports - the value which is declared by the appellant needs to be accepted as there is no valid reason......
February 6, 2017 Case Laws Customs

Classification of imported goods - Thiourea - the appellants are also traders and the imported goods have been used for non-insecticidal purpose - appellants do not......
February 6, 2017 Case Laws Customs

Jurisdiction - the Commissioner of Appeals and the Joint Secretary of the GOI, who exercised the power of the revisional authority, hold the same rank - GOI to pass fresh order - HC
February 6, 2017 Case Laws VAT and Sales Tax

The jurisdiction to conduct VAT audit, which was authorised by the Joint Commissioner was not accepted by the petitioner and therefore, the assessment orders passed were....
February 6, 2017 Case Laws Indian Laws

Prosecution against the partners - Offence punishable u/s 138 of the Negotiable Instruments Act - it is very difficult for the Court to take a view that a partnership......
February 4, 2017 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - one of the partners of the assessee firm was holding major share holding - Since the assessee firm was not shareholder in the lender......
February 4, 2017 Case Laws Income Tax

Rectification of mistake - AO should not take undue advantage of ignorance of the assessee and should follow a fair approach by allowing legitimate claims of the......
February 4, 2017 Case Laws Income Tax

Bogus purchases - addition made u/s 69C - assessee is making local purchases without any transportation bills, delivery challans etc., the possibility of the Assessee......
February 4, 2017 Case Laws Income Tax

It is only performed the work as a contractor and the assessee’s job is not included designing the project and selling of the project and the assessee would not get any.....
February 4, 2017 Case Laws Income Tax

Reopening of assessment - Revenue has not been able to bring on record that how by following FIFO method of valuation of inventory based on cost, the profits of the......
February 4, 2017 Case Laws Income Tax

Seizure of Cash in transit - remedy under the “Pradhan Mantri Garib Kalyan Yojana, 2016 (PMGKY)” - adjustment from cash account seized by the department, tax, charge and....
February 4, 2017 Case Laws Income Tax

Taxability of technical services to other airlines - DTAA with Germany - the expanded meaning of operation of aircraft included those activities in Article 8(3) through.....
February 4, 2017 Case Laws Service Tax

Validity of SCN - an error in the invocation of provisions - Section 11A of Central Excise Act, 1944 has been invocated in the said show cause notice and said Section......
February 4, 2017 Case Laws Service Tax

CENVAT credit - service tax paid by utilising the cenvat credit availed from a common pool - the utilisation of cenvat credit from common pool for payment of excise duty....
February 4, 2017 Case Laws Service Tax

The service tax liability for the amount as commission/consideration by appellant by operating multiple/chain marketing system is clearly taxable under Business Auxiliary Service - AT
February 4, 2017 Case Laws Service Tax

Closure of proceedings u/s 73(3) of the FA, 1994 - Service tax with interest was paid before SCN - Revenue authorities have misdirected themselves by wrongly issuing......
February 4, 2017 Case Laws Central Excise

Valuation - goods cleared for export, and not exported - The appellant is required to discharge the duty on the price declared in the AR4 - AT
February 4, 2017 Case Laws Central Excise

Classification - chapter heading 8468 is meant for welding machine - welding transformer even though used for welding purpose it merit classification under Chapter 8504 - AT
February 4, 2017 Case Laws Central Excise

CENVAT credit - non-existent supplier - forged invoices - the ledger account as well as the statutory records establish the receipt of the goods - In such a situation,......
February 4, 2017 Case Laws Customs

Concessional rate of duty - Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods - It may be reasonable that if the goods on importation are......
February 4, 2017 Case Laws Customs

Valuation - The sheer quantity advantage that appellant has on import of such chemicals could have also influenced the price as the quantity of 480 Kgs. imported by......
February 4, 2017 Case Laws Customs

Classification of Nigerian origin teak rough square logs - classified under heading 4403.4910 or under heading 4407 as "sawn teak wood"? - the classification of the......
February 4, 2017 Case Laws Customs

Classification of imported goods - Omnical Calcium Nitrate Solution Grade Fertilizer for Agriculture use - the goods does not belong to "Strontium Nitrate (28342910) or.....

1 ....80 81 82 838485 86 87 88........ 95

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