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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 4251 to 4300 of 4703 Records

1 ....82 83 84 858687 88 89 90........ 95

February 1, 2017 Case Laws Service Tax

Refund - period of limitation - service tax was paid under pressure from the department - In that view of the matter, it cannot be said that the payments were made......
February 1, 2017 Case Laws Service Tax

Valuation - C&F Agency services - reimbursement of the expenditure - demand restricted to normal period - penalty waived - AT
February 1, 2017 Case Laws Service Tax

The proceedings initiated now are to re-classify the service under Erection, Commissioning and Installation Service - the appellants were registered with the department.....
February 1, 2017 Case Laws Central Excise

Refund of cenvat credit - Sick Company - The petitioner is not asking the money to be paid into his account. He is only asking the money to be paid to the State Bank of.....
February 1, 2017 Case Laws Central Excise

CENVAT credit - non-registration as ISD should not deprive the assessee of substantial benefit of credit - AT
February 1, 2017 Case Laws Central Excise

The criminal case is decided on the basis of evidence adduced therein and cannot be rejected on the basis of evidence in departmental proceedings and therefore, both......
February 1, 2017 Case Laws Central Excise

CENVAT credit on capital goods - Vertical Storage Tanks are installed in the premises of the Customers and not in the factory premises of the manufacturer - credit......
February 1, 2017 Case Laws Customs

Classification - whether the imported goods are SIM modules or integrated chip modules? - The SIM imported in reel is a 'card' classifiable under heading 8523 as a......
February 1, 2017 Case Laws Customs

SEZ - condition of mandatory physical export - The relevant conditions of the policy of 2013 are not in consonance with the Rules since none of the Rules prohibit the......
February 1, 2017 Case Laws VAT and Sales Tax

Withdrawal of Compounding u/s 8 - there is no reason for the AO to consider the withdrawal application, since the assessee has already acted in accordance with the......
February 1, 2017 Case Laws Companies Law

No action having ever been initiated by the APIIC to raise a dispute as to its liability to pay the amount aforestated or as to delayed discharge of contractual......
January 31, 2017 News Indian Laws

Finance Minister Shri Arun Jaitley Presented Economic Survey 2016-17 in the Parliament as on 31.1.2017
January 31, 2017 News Indian Laws

Universal Basic Income (UBI) - UBI is a powerful idea whose time even if not ripe for implementation, is ripe for serious discussion
January 31, 2017 Case Laws Income Tax

Claim for exemption u/s 10(37) denied - revenue contended that it was the voluntary sale and not the result of compulsory acquisition - SC overruled the judgement of HC.....
January 31, 2017 Case Laws Income Tax

Addition of undisclosed net profit - addition relying upon one piece of paper which was provisional P&L Account - here was no other material available with the AO - No......
January 31, 2017 Case Laws Income Tax

Taxability in India - whether the said offices (LOs) could be regarded as PE ? - Held No - the functions performed by the expatriates in the liaison office were of......
January 31, 2017 Case Laws Service Tax

Valuation - Clearing and Forwarding services - since the service tax statute does not provide for inclusion of reimbursable exposes therein, the same should be outside......
January 31, 2017 Case Laws Service Tax

Works contract service - even as the services rendered by assessee are taxable for the period from 1st June 2007 to 30th September 2008 the narrow confines of the SCN do....
January 31, 2017 Case Laws Central Excise

CENVAT credit - various input services - none of the services availed are barred by exclusions (A) (B) (BA) and (C) in Rule 2 (l) of the CCR, 2004 - credit allowed - AT
January 31, 2017 Case Laws Central Excise

Valuation - petroleum products cleared from terminal point to company owned and company operated (COCO) outlets - Rule 8 of Central Excise Valuation Rules, 2000 cannot......
January 31, 2017 Case Laws Customs

The fine distinction between "detention" and "seizure" of the goods, if any, was lost, as the authorities chose not to release the goods in derogation of its own......
January 31, 2017 Case Laws Customs

Jurisdiction of revisional authority to take up the proceedings - smuggling of gold - since the rank of the Revisional Authority and that of the Appellate Authority was.....
January 31, 2017 Case Laws Customs

Eligibility for Concessional rate of duty - BCD - denial on the ground that goods were cleared without examination under the 'Risk Management System' which was a......
January 30, 2017 Case Laws Income Tax

Addition about the satellite income - Accrual of income - The reliance placed by Ld. DR of Rule 9A appears to be misplaced as Rule 9A has no relation with the method of.....
January 30, 2017 Case Laws Income Tax

Taxability of amount received - PE in India - DTAA - whether payments made by the assessee’s customers to it constituted royalty, in respect of software supplied? -......
January 30, 2017 Case Laws Income Tax

Depreciation on JCB Excavator, Motor Grader and Soil Compactor used in the business of construction of road exclusively - @ 15% OR 50% - if there are two views possible,....
January 30, 2017 Case Laws Income Tax

Unexplained cash credits u/s.68 - amount collected on behalf of its sister concern - all three relevant parameters of identity, genuineness and creditworthiness have not....
January 30, 2017 Case Laws Income Tax

Addition being 50% of the interest on housing property - in the absence of any actual financial contribution for acquiring the asset the mere addition of the name of the....
January 30, 2017 Case Laws Income Tax

Considering the nature of asessee’s business, the G.P rate of 10% is quite acceptable. Since the declared profit of 11.67% was more than the rate of 10%, the CIT(A) has.....
January 30, 2017 Case Laws Income Tax

Levy of penalty u/s.271(1)(c) - bogus purchase - surrender of income on account of investigation to buy the peace is not voluntarily - it is a fit case to levy the penalty - AT
January 30, 2017 Case Laws Income Tax

Whether the losses of the earlier years which has already been set off against the other incomes can be notionally brought forward and set off from the income of the......
January 30, 2017 Case Laws Income Tax

LTCG on sale of rights in land - AO was not empowered to adopt any valuation in place of actual sales consideration on the basis of his own notions or calculations -......
January 30, 2017 Case Laws Income Tax

Rectification of mistake - investments made u/s 54EC - original assessment order passed by the AO is proper and it does not call for any rectification. Consequently, the....
January 30, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee has not placed any material suggesting that the issue is debatable in view of the fact that there is a direct nexus between the advance.....
January 30, 2017 Case Laws Service Tax

Refund of unutilised credit - export of service - there is one-to-one relation and indefeasible right undeniable - The calculation should not deprive the appellant from.....
January 30, 2017 Case Laws Service Tax

CENVAT credit - forged invoices - duty paying documents - the transfer advice came from M/s. BSNL, Madurai exhibiting the duty element. Accordingly there should not be......
January 30, 2017 Case Laws Service Tax

CENVAT credit - services availed for export of goods - use of hired building - When the software professionals were housed in a hired campus used in software......
January 30, 2017 Case Laws Central Excise

CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT
January 30, 2017 Case Laws Central Excise

Classification of goods - not a printed article - product came out of the printing industry cannot fall under the Tariff Heading 482100 but shall fall under 490190 - AT
January 30, 2017 Case Laws Central Excise

Marketability of manufactured product - whether the Tissue Culture Media manufactured by appellant and consumed captively to manufacture anti-rabies vaccine was......
January 30, 2017 Case Laws Central Excise

Deemed Manufacture - activity of filing gases from tanker to individual cylinders, mixing more than one gases in specified proportion - labelling or relabelling - Scope.....
January 30, 2017 Case Laws Central Excise

SSI Exemption - determination of turnover - value of the chassis supplied by customers to the manufacturer appellant are not be included to determine the aggregate value....
January 30, 2017 Case Laws Central Excise

Once the appellant has crossed the SSI exemption benefit and starts paying central excise duty on their manufacturing they would be entitled to the facility of CENVAT......
January 30, 2017 Case Laws Central Excise

Copper scrap druid is a waste/scrap material of copper wire/cables having various types of insulations including plastic and therefore, the same falls under Chapter 85......
January 30, 2017 Case Laws Customs

Classification of import of Beef leather cut pieces - The goods are finished leather suitable for manufacture of car seat covers which may be classifiable in a chapter......
January 30, 2017 Case Laws Customs

Valuation - Levy of CVD on MRP based value - import of induction cookers in SKD - goods are subject to quality testing - Goods that are not subject to the prescription......
January 28, 2017 Case Laws Income Tax

Rejection of books of account - the rejection of books of account solely on the basis of non-maintenance of sales vouchers was not justified - AT
January 28, 2017 Case Laws Income Tax

Undisclosed cash credit - it is not necessary that because AO accepted the credit worthiness in case of other shareholder-companies, he should have accepted in case of......
January 28, 2017 Case Laws Income Tax

Computation of capital gain - transaction with a related party - The amount actually received was admittedly the amount mentioned in the sale agreement - AO did not find....
January 28, 2017 Case Laws Income Tax

Rental income - whether should be based on the earning of the APPL-company, which runs a business centre in the said premises and also other rentals from other tenants......

1 ....82 83 84 858687 88 89 90........ 95

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H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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