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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 4501 to 4550 of 4703 Records

1 ....87 88 89 909192 93 94 95

January 11, 2017 Case Laws Income Tax

Unexplained cash credit - addition u/s 68 - The revenue cannot blow hot and cold in the same breath since in the scrutiny reassessment the purchases have been accepted,.....
January 11, 2017 Case Laws Income Tax

TDS on Payments made to non-residents towards various services - there is no dispute to the residential status of payees, assessees have rightly deducted TDS as per......
January 11, 2017 Case Laws Income Tax

Penalty u/s 271(a)(c) - The explanation filed by the assessee about not disclosing interest income in the return of income was not bona fide - levy of penalty confirmed - AT
January 11, 2017 Case Laws Income Tax

Levy of penalty u/s 271 - disallowance u/s 14A - merely interest has been disallowed does not mean that the assessee has considered the income are filed the inaccurate......
January 11, 2017 Case Laws Income Tax

Non-deduction of TDS while making payment on account of commission - assessee has rightly contended that the said commission was paid to his staff and, thus, it was not.....
January 11, 2017 Case Laws Income Tax

Deduction u/s 80IC - assembling Luggage carriers, Wheel Caps etc - the processes adopted by the Respondent Assessee to obtain front guard, luggage, carrier, rear gear......
January 11, 2017 Case Laws Income Tax

Interest income - it is strange to believe that any non-related party will given loan of ₹ 50 lakh without taking any interest from the appellant company - Hence......
January 11, 2017 Case Laws Income Tax

Rate of depreciation on CCTV cameras - Computer is an integral part of CCTV camera and as such, is eligible for depreciation at the rate of 60% as prescribed for Computers - AT
January 11, 2017 Case Laws Income Tax

Exemption u/s 11 - both the tour expenses and fashion show and Mr & Mrs University expenses incurred by the assessee society would have to be construed as application of....
January 11, 2017 Case Laws Income Tax

Loss on Forward Contracts in foreign exchange - such transactions were carried out in the normal course of business to guard against the fluctuation in foreign exchange.....
January 11, 2017 Case Laws Service Tax

If the allottee approaches for restoring the allotment, restoration charges are levied - such charges are in the nature of a penalty imposed on the allottee to cover......
January 11, 2017 Case Laws Service Tax

A person who is engaged in rendering any service in relation to sale of real estate is liable to pay service tax under the Real Estate Agent Services - the transfer......
January 11, 2017 Case Laws Service Tax

The liability of composite works contract stand upheld w.e.f. 01/06/2007. The tax liability has to be arrived at applying the rate applicable, including the composition.....
January 11, 2017 Case Laws Service Tax

Deputation of employees - reimbursements of salaries and wages paid to their employees deputed to do the work of the sister concern - Not taxable under the category of......
January 11, 2017 Case Laws Central Excise

Mere omission to give correct information is not suppression of facts unless it was deliberate to stop the payment of duty. An incorrect statement or wrong method of......
January 11, 2017 Case Laws Central Excise

Postage and courier services have been utilized by the appellant for sending letters, parcels and other business communication. Cenvat credit on such services stands allowed - AT
January 11, 2017 Case Laws Central Excise

If no duty of excise is leviable on Char/Dolochar, these cannot be exempted under section 5A of the Central Excise Act, 1944 as only those goods can be exempted which......
January 11, 2017 Case Laws Central Excise

Manufacture - sub-contract - erection and installation of storage system - said activity carried out by sub contractor therefore appellant cannot be treated as......
January 11, 2017 Case Laws Central Excise

There is no provisions in the Cenvat Credit Rules, 2004 which requires the appellant-assessee to reverse the Cenvat credit against the receipt of refund order. - AT
January 11, 2017 Case Laws Central Excise

Valuation - Merely because the transportation was recovered by way of debit note, the same should not be disallowed as deduction for the purpose of charging the duty......
January 11, 2017 Case Laws Central Excise

Refund claim - RO Plant - the plant itself is a water treatment plant for supply of treated water for the industrial use - the Reverse Osmosis Plant received by the......
January 11, 2017 Case Laws Central Excise

Cenvat Credit - railway track was handling system for raw material and processed material. Their use inside plant formed process of manufacturing and the assessee was......
January 11, 2017 Case Laws Customs

Confiscation - classification of Desktop, 3D printer and certain other goods - In an issue of classification under the customs tariff, two different views are entirely......
January 11, 2017 Case Laws Customs

Pre-deposit - a company and its directors are held jointly and severally liable - if one set of pre-deposit amount to the extent of 7½ % of the duty drawback element is.....
January 11, 2017 Case Laws VAT and Sales Tax

Constitutional validity - amendment in Luxury tax - The classification of such accommodation and amenities as 'luxury', if it costs Rupees one thousand or more per day,.....
January 11, 2017 Case Laws VAT and Sales Tax

Evasion of tax - goods transported illegally - consignors and consignees are non-existent - seizure - Whether under the facts and circumstances of the case, seizure of......
January 10, 2017 Case Laws Income Tax

Nature of income - Income received from Strand Book Stall for providing warehousing, binding, shrink wrapping, supervision charges and mailing charges - taxable as......
January 10, 2017 Case Laws Income Tax

Mere failure to file the relevant vouchers as required by the AO cannot be the basis for disallowance unless it is found that the expenditures were not incurred wholly......
January 10, 2017 Case Laws Income Tax

Disallowance u/s 40 A(2)(b) - payment to the specified person - excessive and unreasonable expenditure - is clear that double filter oil is more costly than the filter......
January 10, 2017 Case Laws Income Tax

Reopening of assessment - it is a settled law that an assessment could not be reopened only on the basis of difference in TDS certificate and receipts shown in the P&L account - AT
January 10, 2017 Case Laws Income Tax

Disallowance of foreign travel expenditure - it was not open to AO to deny any part of deduction for these expenses particularly when there is no material to hold that......
January 10, 2017 Case Laws Income Tax

Disallowance of alleged unverified purchases/expenditure - Absence of receipt of any reply from the suppliers cannot by itself demonstrate any bogus claim by the......
January 10, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition made on protected assessment - addition in this case was made on protected assessment/addition on estimated basis which is against the law - AT
January 10, 2017 Case Laws Income Tax

TPA - If all the public sector undertakings are to be treated as ‘associated enterprises’, the inter se transactions between all the public sector undertakings will be......
January 10, 2017 Case Laws Income Tax

TPA - Associate companies - scope of section 92A - An artificial juridical person is a creature of law but the President of India is a creation of the constitution. -......
January 10, 2017 Case Laws Income Tax

Benefit of exemption 11 - assessee's trust can promote its charitable objects by giving donation to other charitable organizations and such donations will amount to......
January 10, 2017 Case Laws Income Tax

TDS u/s 195 - payment made to Non-Resident, viz. Chemical Abstract Services USA, for online access to the database system "SciFinder" - not in the nature of royalty -......
January 10, 2017 Case Laws Service Tax

CENVAT credit - Whether bills of entry in the name of M/s Godfrey Phillips India Ltd. and not bearing the endorsement of proper office of Customs are valid documents......
January 10, 2017 Case Laws Service Tax

CENVAT credit - Cargo handling services - Courier services - nexus with output service - such services, have been used for purposes of repair and maintenance services......
January 10, 2017 Case Laws Service Tax

Refund claim - the appellant in the capacity of recipient of service, can file refund application before the authorities having jurisdiction over the service recipient......
January 10, 2017 Case Laws Central Excise

100% EOU - The levy of duty u/s 3 of Central Excise Act, 1944 on clearances effected domestically includes all duties leviable under all the statutes relevant to......
January 10, 2017 Case Laws Central Excise

Reversal of CENVAT credit on capital goods wrongly taken - when the Cenvat credit are availed on the inputs or capital goods, the credits get merged and as such, lose......
January 10, 2017 Case Laws Central Excise

Valuation - captive consumption - Since the transaction value of the excisable goods is available and not all the excisable goods are captively consumed, the provisions.....
January 10, 2017 Case Laws Central Excise

100% EOU - there is no such stipulation that the input services must be provided or received in the factory of manufacture - the appellant is entitled to refund of......
January 10, 2017 Case Laws Central Excise

Manufacture - process of tinting - The appellant have entertained a bona fide view that process of tinting may not be liable to excise duty in the light of long standing....
January 10, 2017 Case Laws Central Excise

Interest on differential duty - Supplementary invoices - when the normal time limit prescribed is one year from the relevant date for recovery of the principal amount,......
January 10, 2017 Case Laws Central Excise

Job work - credit on capital goods - semi-finished goods removed by the job worker from its unit to the principal, without payment of duty, would not come within the......
January 10, 2017 Case Laws Customs

Valuation - High Seas Sale - no evidence was produced regarding the nature of the administrative charges, therefore so called administrative charges, in our view is......
January 10, 2017 Case Laws Customs

Refund claim - the appellant right from filing of bill of entry have protested the denial of exemption notification - The adjudicating authority must pass a speaking......
January 9, 2017 Case Laws Income Tax

Renewal of approval u/s 80G(5) / 12AA denied - genuine charitable / education activity u/s 2(15) - as for the previous three years, the assessee has shown surpluses -......

1 ....87 88 89 909192 93 94 95

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