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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 4301 to 4350 of 4703 Records

1 ....83 84 85 868788 89 90 91........ 95

January 28, 2017 Case Laws Service Tax

Works contract - Valuation - no levy of service tax on the value of goods used in tyre retreading as distinctly shown by appellant in its invoices - AT
January 28, 2017 Case Laws Service Tax

Works Contract - abatement under N/N. 12/2003 - Once the authority is satisfied that there was use of spare parts/components and value thereof is ascertainable, such......
January 28, 2017 Case Laws Service Tax

CENVAT credit - appellants are not eligible to avail and utilize CENVAT credit on towers, tower parts and pre-fabricated building/shelters. - AT
January 28, 2017 Case Laws Central Excise

The services which were crucial for maintaining the staff colony, such as lawn mowing, garbage cleaning, maintenance of swimming pool, collection of household garbage,......
January 28, 2017 Case Laws Central Excise

Valuation - demand of differential central excise duty on the ground that the retained amount is not actually paid as VAT to Government and hence will be additional......
January 28, 2017 Case Laws Customs

Benami import - misdeclaration of value of goods being watches (with sweat band) - it is very difficult to disturb the assessable value determined by the Customs for the....
January 28, 2017 Case Laws Customs

100% EOU - Mis-declaration of imported goods - Aluminium Paste/Flakes - When the testing laboratory made chemical analysis and that proved to be mis-declared goods as......
January 28, 2017 Case Laws Customs

Classification of ladies leather footwear - sandals or chappals? - Revenue, acted upon prejudice and a preconceived notion that ladies sandals cannot be without a back......
January 28, 2017 Case Laws VAT and Sales Tax

Who is required to declare the goods (consignment in the Railway train) - PVAT - U/s 51 (at the relevant time), the declaration in terms of the first proviso to Section.....
January 27, 2017 News Indian Laws

Clarifications on implementation of GAAR provisions under the Income Tax Act, 1961
January 27, 2017 Case Laws Income Tax

Revision u/s 264 - though not as a challenge to Section 143(1) notice, when the petitioner has filed a revised return and has sought for interference by the......
January 27, 2017 Case Laws Income Tax

By claiming the diminution in the value of securities during the year under consideration, the assessee is trying to get the benefit which he did not get u/s. 80P in the....
January 27, 2017 Case Laws Income Tax

Reopening of assessment - sale of flats - solely on the observations made by another Assessing Officer with respect to the subsequent assessment years ie., 2007-2008,......
January 27, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - The Statute has provided distinction between concealment of income and furnishing of inaccurate particulars of income, which may be thin line of.....
January 27, 2017 Case Laws Income Tax

Validity of special audit u/s 142(2A) - in the absence of show cause notice given before making the order proposing conduct of special audit, the proceedings are......
January 27, 2017 Case Laws Income Tax

Bogus purchases - entire addition cannot be made. The only addition which can be made is only NP addition. In the instant case, the assessee has shown NP rate of 1.62%......
January 27, 2017 Case Laws Income Tax

Unaccounted cash found during the course of search - Apex Court has approved the concept of telescoping - Revenue has not been able to prove that undisclosed has been......
January 27, 2017 Case Laws Income Tax

Transfer pricing adjustments - Obligation of the assessee to follow procedure u/s 144C - once the Revenue itself admits the order passed to be a draft assessment order,.....
January 27, 2017 Case Laws Income Tax

When no valid notice u/s 148 has ever been served upon the assessee either through registered post or through affixture necessary to reopen the assessment, the entire......
January 27, 2017 Case Laws Income Tax

Additions u/s 69 - assessee’s father has purchased site in assessee’s name and also the assessee’s father has invested towards construction of property, the A.O. was......
January 27, 2017 Case Laws Income Tax

Computation of capital gain towards transfer of asset between the assessee and his father - transfer - no consideration passed on - there is no transfer within the......
January 27, 2017 Case Laws Service Tax

The activity of software maintenance provided, which is subject matter of the dispute in this appeal, has become taxable only with effect from 01.06.2007 - AT
January 27, 2017 Case Laws Central Excise

CENVAT credit - non-existent dealers - fake invoices - in the absence of any investigation at the end of manufacturer/supplier or the transporter, the cenvat credit......
January 27, 2017 Case Laws Central Excise

Valuation - related party transactions - Rule 9 is applicable when all the productions made by the appellant is cleared to their sister unit or related person which is......
January 27, 2017 Case Laws Central Excise

Benefit of Exemption N/N. 108/95-CE - Merely, on the ground that the goods have been supplied to the contractor directly who has executed the project in question and......
January 27, 2017 Case Laws Central Excise

The amount of refund cannot be adjusted against arrears of revenue when the matter in dispute has not attained finality - AT
January 27, 2017 Case Laws Central Excise

Shortage of stock - Clandestine removal - retraction has not been addressed to the investigation officer who recorded the statement - weighment exercise was done in the.....
January 27, 2017 Case Laws Customs

100% EOU - diverted goods are not available for confiscation - The Unit clandestinely and illicitly diverted the goods to the open market, the goods which otherwise were....
January 27, 2017 Case Laws VAT and Sales Tax

Validity of Assessment Proceedings - even if an extension is made u/s 25B, the same would not enable the State to initiate proceedings after expiry of the period of......
January 27, 2017 Case Laws Indian Laws

Dishonor of cheque - notice was sent on a fictitious and non-existent address - there can be no deemed service on a non-existent address. Thus, essential ingredient of......
January 25, 2017 Case Laws Income Tax

Cash expenditure in excess of ₹ 20,000 - the contention that the suppliers at different locations insisting on cash payments thereon has to be accepted and cannot.....
January 25, 2017 Case Laws Income Tax

TDS u/s 194C - Disallowance made u/s 40(a)(ia) - payments to the site in charge / supervisors - the payments were made to the labourers through the medium of site in......
January 25, 2017 Case Laws Income Tax

Consultancy fee incurred in relation to plant and machinery - revenue v/s capital expenditure - AO directed to consider the 70% of the payment on consultancy fee as......
January 25, 2017 Case Laws Income Tax

Method of accounting - Construction Contracts - AO's action of rejecting books of accounts in terms of Section 145(3) of the IT Act and assessing income u/s 44BBB(1) on.....
January 25, 2017 Case Laws Income Tax

Sale of land - Nature of land at the time of transfer - Sufficient evidence has been adduced by the respondent, to prove that the subject lands have been put to......
January 25, 2017 Case Laws Income Tax

Ingenuine cash credits - Taking into consideration the loans which are accepted merely on some amount of the ladies for which return was filed on the same date through......
January 25, 2017 Case Laws Income Tax

Deductions u/s. 80IB - allocation of Managerial Commission and salary and wages in the ratio of turnover - In the absence of any direct nexus brought on record by the......
January 25, 2017 Case Laws Income Tax

Additions u/s 69B - stock statement submitted to the banks cannot be considered as true and correct - no additions could be made - AT
January 25, 2017 Case Laws Income Tax

Subsidy receipt on account of industrial promotion assistance - West Bengal Incentive Scheme, 2000 - receipt is capital in nature. Hence, the said receipt is not......
January 25, 2017 Case Laws Income Tax

The income earned by the assessee from running and operation of Mall and a provision of host of other services and utilities is to be construed as commercial explanation....
January 25, 2017 Case Laws Income Tax

Nature of expenditure incurred on subscription and purchase of office and general purpose books - the books in question update it about latest research developments in......
January 25, 2017 Case Laws Income Tax

Validity of assessment - notice of hearing was served upon minor daughter - the notice should be served at least on any adult member of the family and if the notice is......
January 25, 2017 Case Laws Income Tax

Rejection of books of accounts - estimated net profit of 8% on gross contract receipts net of all deductions - A.O. was rightly made additions towards interest income......
January 25, 2017 Case Laws Service Tax

Telecom service - the rate of tax was enhanced with due announcements by the Government and the appellant as one of the regular and large tax payers under the category......
January 25, 2017 Case Laws Central Excise

At the time opting area based exemption of N/N. 50/2003-CE, the appellants are not required to reverse the credit in their cenvat credit account lying unutilized. -......
January 25, 2017 Case Laws Customs

Imported crude oil - Whether the appellant is required to pay the National Calamity Contingent duty (NCCD) and cess thereon even though they have utilised advance......
January 25, 2017 Case Laws VAT and Sales Tax

Processing of refund claim under DVAT - Revenue's contention that the mandate of Sections 11(2) of the DVAT Act and Rule 12 of the CST Rules, overriding all other......
January 24, 2017 Circulars Income Tax

Merely because the Place of Effective management of an intermediate holding company is India the POEM of its subsidiaries shall not be taken to be in India. Each......
January 24, 2017 Case Laws Income Tax

Claim for depreciation on Flameless Furnace - nonproduction of vital documents - Assessee was not able to explain even the whereabouts of the Furnace which is alleged to....
January 24, 2017 Case Laws Income Tax

MAT - Book adjustment u/s 115JB - arrears of depreciation - the grievance of the Revenue that the clause was inserted only in Finance Act, 2006 w.e.f. 1st April, 2007......

1 ....83 84 85 868788 89 90 91........ 95

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

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

H: Cash found in lockers linked to temple trust and educational foundatio...

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

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