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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 4651 to 4700 of 4703 Records

1 ....90 91 92 939495

January 4, 2017 Case Laws Income Tax

Disallowance of expenditure - The method followed by the assessee in the instant case amounts to claiming of the expenditure twice, i.e. in the year when the assessee......
January 4, 2017 Case Laws Income Tax

Benefit of depreciation - vehicles leased out - As the owner, it used the assets in the course of its business, satisfying both requirements of Section 32 of the Act and....
January 4, 2017 Case Laws Income Tax

TDS u/s 194H or u/s 194J - applicability u/s 40(a)(ia) - No TDS on Services Charges made to RCDF - we are not confirming the reasoning adopted by the Tribunal but......
January 4, 2017 Case Laws Service Tax

After availing the option of the volunteer payment of service tax, interest and penalty appellant cannot claim that the payment was wrongly made consequently cannot......
January 4, 2017 Case Laws Service Tax

Refund of unutilized credit - Registration not compulsory for refund - non-registration of premises is not sufficient ground for rejection of refund. Appellant is......
January 4, 2017 Case Laws Service Tax

Rejection of refund claim - N/N. 41/2007 - The time limit prescribed in notification issued from time to time is to supplement the provision of mere act - as the......
January 4, 2017 Case Laws Central Excise

Reversal of Cenvat credit on input services - Rule 6 (3A) of CER - merely because appellant has failed to exercise option and follow procedural prescribed under Rule......
January 4, 2017 Case Laws Central Excise

Faulty show cause notice - It can be seen that the various infractions pointed out above, had resulted in evasion of duty. However, since there was no demand raised in......
January 4, 2017 Case Laws Central Excise

The manufacture and removal of boiler in part consignments shall be regarded as boiler in complete form - the boiler even if cleared in CKD/SKD condition to the......
January 4, 2017 Case Laws Central Excise

Manufacture - Fly Ash - Whether 'fly ash' as formed during the production of electricity is a product, which falls within the meaning of manufacture as defined under......
January 4, 2017 Case Laws Central Excise

Levy of penalty - the appellant is squarely covered by Section 11A(2B) - after payment of duty along with interest by the appellant, the department should have concluded....
January 4, 2017 Case Laws Customs

Import of Boric acid - end use - no evidence has been placed on record to establish that the material has been used for insecticidal purposes and therefore it cannot be.....
January 4, 2017 Case Laws Customs

Valuation - Obviously the value of refined naphthalene is higher than the crude naphthalene, therefore the enhancement of the value was correctly done by the lower authority - AT
January 4, 2017 Case Laws Customs

Benefit of export incentive - shipping bills did not contain declaration which was required - The omission to file the declaration of the kind we are concerned with,......
January 4, 2017 Case Laws VAT and Sales Tax

Classification of goods - candy, namely “Swad” - classified as Ayurvedic medicine and taxable at 6% or as confectionery item taxable at 10%? - The burden was on the......
January 3, 2017 Case Laws Income Tax

Disallowance of deduction U/s 54F - the wife of the assessee could have included the value of construction for mortgage purposes and this alone does not mean that......
January 3, 2017 Case Laws Income Tax

Levy of penalty - there is change in opinion and basis for levy of penalty for concealment varies - there is no merit in levy of penalty under section 271(1)(c) of the......
January 3, 2017 Case Laws Income Tax

Allowance of expenditure of sales commission - Merely because commission agent has not appeared, expenses cannot be disallowed. - HC
January 3, 2017 Case Laws Income Tax

Exemption u/s 11 / 10(23C)(iiiab) - charitable activity - If after meeting expenditure, a surplus arises incidentally from the activity carried on by the educational......
January 3, 2017 Case Laws Service Tax

Business auxiliary service - chilling facilities - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not liable to service tax - AT
January 3, 2017 Case Laws Service Tax

Imposition of penalties - mis-match of value - as the appellant having accepted the liability and also having not defended the show cause notice, even after getting......
January 3, 2017 Case Laws Service Tax

Valuation - works contract - payment of service tax on 20% of the value - the action of spilt-up the consideration received in two components:- 80% towards supply of......
January 3, 2017 Case Laws Central Excise

CENVAT credit on industrial construction/works contract service - the appellant cannot claim credit on works contract service and therefore, the denial of credit is......
January 3, 2017 Case Laws Customs

The vessels of the appellants in question, while in operation on high-seas i.e. outside the territorial waters of India, should be reckoned as ‘foreign going vessel’ -......
January 3, 2017 Case Laws Customs

100% EOU - taxability - Waste/ scrap - applicable customs duty will have to be paid on the inputs contained in the dross/slag. - AT
January 3, 2017 Case Laws VAT and Sales Tax

On notice being sent to the dealer, if the dealer files his objections, then it is for the AO to independently apply his mind to the objections and then rule on the......
January 2, 2017 Circulars Customs

Declaration form to be filled up by NRIs for depositing Specified Bank Notes (SBNs) on arrival-reg.
January 2, 2017 Case Laws Income Tax

If the assessee disputes the value as per stamp valuation authority to be substituted in place of sales consideration for the purpose of calculation of capital gain,......
January 2, 2017 Case Laws Income Tax

Additions towards VAT component of unaccounted sales - Since, the net profit of the assessee has been estimated on total turnover, there is no need for separate......
January 2, 2017 Case Laws Income Tax

Doctrine of mutuality - assessee club had made investments in the mutual fund it was not an investment with the member but with an outsider or a non-member, therefore,......
January 2, 2017 Case Laws Service Tax

Renting of Immovable Property Services - co-owners of property - their tax liability should have been determined by considering their individual rental receipts and not.....
January 2, 2017 Case Laws Service Tax

Lease rental charges for motor vehicles - fleet management fee - appellants failed to sustain legally their plea regarding non-applicability of the provisions of Service....
January 2, 2017 Case Laws Service Tax

100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far.....
January 2, 2017 Case Laws Central Excise

Rejection of refund - when the amount has been paid on the objection raised by the audit, it is deemed that the same has been paid “Under Protest” and the refund claim......
January 2, 2017 Case Laws Central Excise

Return of goods - disallowance of CENVAT credit - it is immaterial whether the good were brought back to the factory from which they were originally removed or into......
January 2, 2017 Case Laws Customs

Rejection of refund claim - Commissioner of Appeals and also the Tribunal have both grossly erred in not looking into the additional evidence, which has been produced......
January 2, 2017 Case Laws Customs

Valuation - imported Soap Flakes - since the Ld. Commissioner has not considered the IIT report and also not granted cross examination and certain statements were not......
January 2, 2017 Case Laws Customs

When the Department is unable to complete it’s enquiry at given time of ten months, the Customs Broker should not be made suffer - the Department cannot be allowed to......
January 2, 2017 Case Laws VAT and Sales Tax

Classification of goods - batteries for the purposes of Radio Communication Receivers (RCRs) - Battery is certainly fitted for RCRs or used in Cars and for other diverse....
January 2, 2017 Case Laws Companies Law

Removal from directorship - allotment of shares without petitioner knowledge - Period of limitation as per the provisions of Limitation Act - petition dismissed on more.....
January 2, 2017 Case Laws Companies Law

Restoration of company name - in view of the admitted fact, that the provisions of sub-section (1) & (2) of Section 560 of the Companies Act have not been complied, it......
January 1, 2017 Case Laws Income Tax

Charitable activity - Scope of Section 2(15) - the omission of Section 10(20A) did not affect the rights of the parties claiming the benefit of Sections 2(15), 11, 12, 12A and 12AA - HC
January 1, 2017 Case Laws Income Tax

Annual letting value - Property deemed to be let out - provisions cannot be applied when there is a time lag between the acquisition of the property and letting out of......
January 1, 2017 Case Laws Income Tax

Both the transactions i.e. the transactions in the derivative and transactions in the cash segment can be treated as speculative transactions as per explanation to......
January 1, 2017 Case Laws Income Tax

Claim for deduction paid upon cancellation of Joint Venture Agreement - the compensation was paid by the assessee in the course of carrying on his commercial activities.....
January 1, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - though the claim of expenses made by the assessee has been found to be not sustainable by the AO, but without bringing anything on record to show....
January 1, 2017 Case Laws Service Tax

Manpower supply service - there is no agreement for utilization of services of an individual ; but the agreement is for carrying out job work or lump-sum work as......
January 1, 2017 Case Laws Service Tax

Coaching services - denial of benefit of N/N. 24/2004-ST, dated 10.09.2004 - appellant claims to be entitled to the benefit of Notification for the reason that the......
January 1, 2017 Case Laws Service Tax

Mobilization advances - the demand of service tax on advances received is unsustainable when asessee has paid service tax on the total value of services periodically......
January 1, 2017 Case Laws Central Excise

Classificattion of Noscapine B.P. and Papavarine S.R - Although, they are generated from the opium, but do not contain opium - to be classified by under Chapter Heading.....

1 ....90 91 92 939495

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