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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 4401 to 4450 of 4703 Records

1 ....85 86 87 888990 91 92 93........ 95

January 20, 2017 Case Laws Income Tax

Revision u/s 263 - The view taken by Ld. AO is a plausible view, which is supported by various judicial precedents. The assessment order passed cannot be called to be......
January 20, 2017 Case Laws Income Tax

TDS u/s 195 - payment for software - the ‘royalty’ has been specifically defined in the treaty and amendment to the definition of such term under the Act would not have.....
January 20, 2017 Case Laws Income Tax

Treating the short term capital gains(STCG) as long term capital gains (LTCG) - Four hospitals of the assessee were owned by it for a period of more than 36 months and......
January 20, 2017 Case Laws Income Tax

Taxability in India - “slot hire charges” received by the assessee - The DRP has grossly erred in not reading the order of AAR properly which has caused undue hardship......
January 20, 2017 Case Laws Income Tax

Mere possession of assets by itself does not constitute a belief that income of the years in question had escaped assessment. Thus, the reassessment proceedings are......
January 20, 2017 Case Laws Service Tax

Classification of services - amounts received as commission by the appellant for underwriting services rendered classifiable under the head Underwriting Services and is taxable. - AT
January 20, 2017 Case Laws Central Excise

CENVAT credit - input services - sales commission - the sale and manufacture are directly interrelated and the commission paid on sales needs to be taken as services......
January 20, 2017 Case Laws Central Excise

Valuation - Transaction value u/s 4 or MRP based value - when chewing tobacco pouches containing less than 10 gms. of net weight were put together (12 to 52 numbers) in.....
January 20, 2017 Case Laws Customs

Valuation - rejection of transaction value - The original adjudicating authority has only recorded that the pricing of the imported goods made are as per price list......
January 20, 2017 Case Laws Companies Law

Scheme of Amalgamation - Requirement of convening meetings - Since the Transferor Company has no secured creditors, therefore the question of convening a meeting thereof....
January 19, 2017 Case Laws VAT and Sales Tax

Post sale discount - To deny the benefit of deduction only on the ground of omission to reflect the trade discount though actually granted in future, in the tax......
January 19, 2017 Case Laws VAT and Sales Tax

Valuation - If taxable turnover is to be comprised of sale/purchase price, it is beyond one's comprehension as to why the trade discount should be disallowed, subject to....
January 19, 2017 Case Laws VAT and Sales Tax

Entry tax - malted barley / barley malt, hops pellets and maize flakes are not agricultural / horticultural produce falling under entry 2 of Schedule II of the Act and......
January 19, 2017 Case Laws Income Tax

Disallowance of one-third of directors’ foreign travel and conveyance expenses - If the object of the undertaken tour is commercial in nature, the expenditure would......
January 19, 2017 Case Laws Income Tax

TDS u/s 194C OR 194J - Payments made to the production houses towards cost of production of film/advertisement were nothing but contract payments made by the assessee......
January 19, 2017 Case Laws Income Tax

Nature of amount paid by the company to its director - temporary advances or salary - AO has been overtly influenced by the explanation of the representative of the......
January 19, 2017 Case Laws Income Tax

TDS u/s 194J - Disallowance u/s 40(a)(ia) - non deduction of tax at source on the payments made by the assessee hospital to the doctors and pathology laboratory in......
January 19, 2017 Case Laws Income Tax

Method of account - project completion method - Reversal of the excess profits recognised as income in the post period - this kind of rectification / reversal of entries....
January 19, 2017 Case Laws Income Tax

Disallowance of the business promotion expenditure through credit cards - If the AO had any doubt, it was his duty to make further investigation and pinpoint the actual.....
January 19, 2017 Case Laws Service Tax

Credit availed on services specified u/r 6(5) of CCR on the ground the service provider has wrongly classified the services - the classification and categorization of......
January 19, 2017 Case Laws Central Excise

CENVAT credit - sales commission - there need not be manufacture unless there is sale of product. Hence, the commission paid on sales becomes part of sales promotion......
January 19, 2017 Case Laws Central Excise

Whether Cenvat credit can be permitted, when CVD is paid using the DEPB? - it cannot be alleged that the appellant indulged in suppression of facts with deliberate......
January 19, 2017 Case Laws Central Excise

CENVAT credit on Capital goods - capital goods were used for the manufacture of excisable goods on which duty was paid - subsequently assessee opted for exemption -......
January 19, 2017 Case Laws Customs

Raw grade palm oil would mean it is crude oil and merits classification under 15111000 and not under 15119090, as crude palm oil which is imported and declared as such - AT
January 18, 2017 Case Laws VAT and Sales Tax

Valuation - the siding and shunting charges would not form part of the sale price and thus the AO had rightly excluded the same from the computation of the sale price - HC
January 18, 2017 Case Laws Income Tax

Eligibility to claim of deduction u/s 5F - even though the property was registered in the name of assessee’s wife and daughter in law the deduction as claimed by the......
January 18, 2017 Case Laws Income Tax

Validity of reopening of assessment - The allegation is of bogus loss from brokers by client code modification being booked in the accounts - such loss was not placed......
January 18, 2017 Case Laws Income Tax

TDS u/s 194I - Passenger Service Fees (PSF) - PSF paid by the asssessee to the airport operators was not covered under the definition of rent given in the Explanation......
January 18, 2017 Case Laws Income Tax

Estimation of profit @ 8% on the alleged bogus purchases - the assessee has failed to prove beyond doubt that the purchases made from the concerned parties are genuine,.....
January 18, 2017 Case Laws Income Tax

Revision u/s 263 - nature of modification and improvement expenditure leasehold Workshop - the observation of the CIT that said expenditure is capital in nature (not......
January 18, 2017 Case Laws Income Tax

Treatment to issuance of CCDs as a loan - TPA - issuance of CCDs was denominated in Indian Rupees and not foreign currency. Therefore, TPO has erred in considering LIBOR....
January 18, 2017 Case Laws Income Tax

Adjustment arrived by TPO in respect of notional interest - buyback of shares - assessee had given justification of the buy-back price by pointing-up the NAV of the......
January 18, 2017 Case Laws Income Tax

Penalty u/s 271(l)(c) - it is a case where the hypothesis of there being a concealment of income and there not being concealment of income are equal - no penalty - AT
January 18, 2017 Case Laws Income Tax

Exemption U/s 11 and 12 - non charitable activities - receipt of rent - the dominant motive in this case is not earning profit but to do charity in the form of public......
January 18, 2017 Case Laws Income Tax

Protective assessment - Double addition - the fact that a protective assessment has been completed against the assessee’s wife does not ipso facto mean that assessment......
January 18, 2017 Case Laws Central Excise

Valuation - the goods were partly sold at factory gate and duty was paid. Remaining goods were transferred to the Depot. Therefore, Rule 7 of Central Excise (Valuation).....
January 17, 2017 Case Laws Income Tax

Exemption u/s 11 - Assessee is giving training in the area to seamen - All the courses may not be approved by the Director General of Shipping but that by itself is no......
January 17, 2017 Case Laws Income Tax

The subsidy received as Excise Duty reimbursement from the State of Bihar was in the nature of capital receipt. Hence the same cannot be added to arrive at book profits u/s 115J - HC
January 17, 2017 Case Laws Income Tax

Prosecution u/s 276CC for non filing of ITR - the contention that the section which prescribes that if the assessee fails to file the return within the time due, the......
January 17, 2017 Case Laws Service Tax

Place of provision of service - the service received by the employee of the assessee at New York, cannot be said to be service rendered from America or outside India and....
January 17, 2017 Case Laws Service Tax

Levy of penalty - the appellant had paid the tax prior to issue of the show cause notice, the whole show cause notice is bad and not tenable under the provisions of......
January 17, 2017 Case Laws Central Excise

Valuation - related party - Rule 9 of valuation rules clearly stipulates that if the goods are cleared to a person who is consuming the same, then the provisions of Rule....
January 17, 2017 Case Laws Central Excise

Dutiability of Untrimmed Sheets of Copper - intermediate goods - captive consumption - untrimmed Sheets and circles of Copper are not liable to duty because the......
January 16, 2017 News GST

GST council is now reaching towards consensus on most issues including Dual Control and power to levy GST on transaction made within the Territorial Water - Most likely.....
January 16, 2017 Case Laws Income Tax

Exemption u/s 54F - Merely, because the claim was made by a revised return which was not a valid return in the eyes of the law, the claim of exemption cannot be denied......
January 16, 2017 Case Laws Income Tax

Revision u/s 263 - MAT computation u/s 115JB - there was no justification for the CIT to use his revisionary powers in the case under consideration. It is to be......
January 16, 2017 Case Laws Service Tax

CENVAT credit - duty paying document - CSR is a summary of AWBs, i.e., invoices raised by the airlines - whether availment of credit on the document called Cargo Sales......
January 16, 2017 Case Laws Service Tax

Maintainability of appeal - rejection on the ground that the amount involved is less than ₹ 10,00,000/- adverse judgment relating to issue of classification having....
January 16, 2017 Case Laws Central Excise

CENVAT credit - capital goods - the assessee falls in the second clause of Rule 6(4), which provides an exception, and as such, the credit is available on capital goods,....
January 16, 2017 Case Laws Central Excise

Manufacture - there is no purchase order for such glazed panels by the clients in the present case - the indivisible works contract talks about installation of glazed......

1 ....85 86 87 888990 91 92 93........ 95

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