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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 4601 to 4650 of 4703 Records

1 ....89 90 91 929394 95

January 6, 2017 Case Laws Central Excise

CENVAT credit - retention of part of invoice as performance guarantee - in case of any amount retained or discounted after the invoices were issued, the credit need not.....
January 6, 2017 Case Laws Central Excise

Price escalation clause - provisional assessment - appellant is owned and managed by the Government of India - the exemption provided therein for non-execution of Bond......
January 6, 2017 Case Laws Central Excise

CENVAT credit - fake invoices - non-existent dealers - In fact when the goods were procured by the assessee, the dealer was registered with the department - credit allowed - AT
January 6, 2017 Case Laws Central Excise

Whether the appellant is entitled to avail cenvat credit on capital goods which are installed outside the factory or not? - Benefit of Cenvat Credit allowed - AT
January 6, 2017 Case Laws Central Excise

CENVAT credit - area based exemption - N/N. 50/2003-C.E - respondents are not required to reverse the credit already availed by them - AT
January 6, 2017 Case Laws Central Excise

Valuation - selling of goods through depot - The short payment of duty has been calculated based on the details of clearances effected from the factory gate to the......
January 6, 2017 Case Laws Customs

Classification of Graphistone-Love - metal piece printed with a motif on a crystal - articles made of glass - classification under Chapter 701890 as done by authorities.....
January 6, 2017 Case Laws Customs

Micro SD/Mine storage cards are classifiable under CTH 8523.51 as non-volatile storage devices and the assessees are entitled to the benefit of exemption Notification No. 6/2006 - AT
January 6, 2017 Case Laws Customs

Imposition of ADD - Purified Terephthalic Acid - The dumping margin in the case of China is 20 to 30% and the quantum of export is above 3%. The subject goods imported......
January 6, 2017 Case Laws Customs

It is not clear that the boric acid imported have been used for insecticidal purpose. In such circumstances, importation of boric acid may not require registration from.....
January 6, 2017 Case Laws VAT and Sales Tax

Lease line charges - VAT or service tax - since a subscriber of a lease line does not become the owner of the line either by control or by possession and hence such......
January 6, 2017 Case Laws VAT and Sales Tax

SIM replacement charges - VAT or service tax - once it has been held that no sales tax can be charged for providing a SIM, the question of charging it on replacement of.....
January 6, 2017 Case Laws VAT and Sales Tax

Levy of differential tax - Merely mentioning by the AO that exemption certificate was wrongly allowed, is no reason to reopen the case - HC
January 6, 2017 Case Laws VAT and Sales Tax

Input tax credit - If the selling dealer has not deposited the amount in full or a part thereof, it would be for the Revenue to proceed against the selling dealer. But......
January 5, 2017 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - HUF - share certificates were issued in the name of the Karta - it is no gainsaying that since HUF itself is not the registered......
January 5, 2017 Case Laws VAT and Sales Tax

Condonation of delay - the court cannot interpret the law in such a manner so as to read into the Act an inherent power of condoning the delay by invoking Section 5 of......
January 5, 2017 Case Laws Income Tax

Revision u/s 263 - when a partner retires from the partnership firm, whatever amount received by the partner over and above his capital account is not liable for capital....
January 5, 2017 Case Laws Income Tax

TDS u/s 194C - even if payment is made to an Agent so long as the payment is meant for meeting the expenditure in the form of payment to the railways, it stands excluded....
January 5, 2017 Case Laws Income Tax

Deduction u/s 54 - assessee has utilized other funds (apart from sale consideration) for constructing residential house and for this reason only he cannot be denied......
January 5, 2017 Case Laws Income Tax

There is no statutory provision under the Income Tax Act, 1961, which provides that in case search was conducted/assessment proceeding under Section 153A has been......
January 5, 2017 Case Laws Income Tax

Stay on recovery of demand - If the person has the capacity to pay, may be by out of his movable or immovable properties and inspite of that the ground is contended as......
January 5, 2017 Case Laws Income Tax

Deduction u/s.80JJA - whether baggase/husk is not a waste but is a by-product of agriproduce processing industry - circular cannot override the clear words of Section......
January 5, 2017 Case Laws Income Tax

Levy fo Penalty - AO failed to strike off either of the limbs of section 271(1)(c), which are not satisfied by the assessee and consequently, notice issued under section....
January 5, 2017 Case Laws Income Tax

TDS u/s 194C - nature of composite contract - supply contract or works contract - supply of main plant at Chandrapur TPS extension project - Held as supply contract not.....
January 5, 2017 Case Laws Income Tax

Disallowance u/s 37(1) on account of any allocation of cost - The cost of the services provided by the AEs has been allocated on a formula which has been followed form......
January 5, 2017 Case Laws Income Tax

TDS u/s 194C OR 194J - availing of composite set of services such as stevedoring, loading and unloading, etc. - assessee has rightly made deduction of tax at the rates......
January 5, 2017 Case Laws Income Tax

TDS u/s 194H - non deduction of TDS to milk societies from whom milk was purchased in lieu of services rendered by them in the form of collection of milk from the cattle....
January 5, 2017 Case Laws Service Tax

Composite contract with foreign supplier - erection, commissioning or installation services and consulting engineering service - levy of service tax on the service......
January 5, 2017 Case Laws Service Tax

CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is.....
January 5, 2017 Case Laws Service Tax

Renting of Immovable Property service - collection of excess amounts from clients - deduction of the amount of the property tax - he appellants have not got the invoices....
January 5, 2017 Case Laws Central Excise

Iron ore fine being a waste emerging during the process of crushing and screening of iron ores and cleared without payment of duty would not call for payment of 10% of......
January 5, 2017 Case Laws Central Excise

Interest for delayed reversal of credit - This case is revenue neutral inasmuch as had the cenvat credit been reversed, the same would have been eligible for credit to......
January 5, 2017 Case Laws Central Excise

Reversal of CENVAT credit - certain inputs shown the input as waste and value of the input was shown reduced - So long the input is lying in the factory credit cannot be....
January 5, 2017 Case Laws Central Excise

Reversal of Cenvat Credit - Restructuring of business - transfer of ownership of their captive power plant, installed within the factory - no amount is required to be......
January 5, 2017 Case Laws Central Excise

Valuation - The extra consideration received by the appellant over and above on actual insurance charges, is required to be added in the assessable value of the finished goods - AT
January 5, 2017 Case Laws Central Excise

Valuation - designing and engineering charges collected from buyers under separate debit notes were deemed to be part of invoice price irrespective of fact that they......
January 5, 2017 Case Laws Central Excise

100% EOU - Eligibility of concessional rate of duty on domestic clearances - the condition stipulated for eligibility to excise duties, instead of half of the aggregate.....
January 5, 2017 Case Laws Central Excise

Eligibility of CENVAT credit - cement and TOR steel cannot be considered as inputs which are used in the fabrication or manufacture of capital goods - credit disallowed - AT
January 5, 2017 Case Laws Central Excise

The stampers used for manufacture of CDs are capital goods falling under Chapter 85 - benefit of exemption under N/N. 67/95-CE dated 16/03/1995 available even if CDs are....
January 5, 2017 Case Laws Central Excise

Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - AT
January 5, 2017 Case Laws Customs

Refund of provisional ADD - Rules are very clear and unambiguous and they provide for refund of provisionally collected anti-dumping duty if the said provisional......
January 5, 2017 Case Laws Customs

Valuation - enhancement of 20% of declared value - related party transaction - merely because Foreign and Indian company having 50-50 percent equity in the Indian entity....
January 5, 2017 Case Laws Customs

Valuation - related party transaction - know how agreement - it was considered that royalty is not the condition of sale of the imported goods, royalty not included - AT
January 5, 2017 Case Laws Companies Law

Winding up petition - the company admitted its liability to repay the term loan but failed and neglected to repay the same or any part thereof - Willful defaulter - HC......
January 4, 2017 Case Laws Income Tax

No show cause notice was given to the assessee before making the order proposing conduct of special audit u/s 142(2A) - Accordingly, the assessment order passed in the......
January 4, 2017 Case Laws Income Tax

100% EOU - disallowance u/s 40(a)(i) of the Act is a statutory disallowance and the hence enhanced profits due to disallowance shall be considered for deduction u/s 10B of the Act. - AT
January 4, 2017 Case Laws Income Tax

Since the Company had not commenced its business of development of SEZ/Real Estate, the expenditure claimed could not have been treated as the expenditure incurred for......
January 4, 2017 Case Laws Income Tax

Deduction of commission payments made to doctors - even if it is true that in the previous years similar claims were allowed by the AO, in so far as the assessment year.....
January 4, 2017 Case Laws Income Tax

TDS u/s 194J - Revenue has not been able to demonstrate the use of any technical information or skill which is required to perform such fumigation activities and,......
January 4, 2017 Case Laws Income Tax

Additions made u/s. 68 - main reason for making the addition was that the shareholders have deposited cash in some other bank account which have come to the depositors......

1 ....89 90 91 929394 95

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