Month: December 2017

CESTAT-Mumbai : Where assessee purchased from market talc powder and repacked it into small pack and after putting its brand name sold same as cement water proofing compound, if talc powder purchased by assessee was classifiable under Chapter 38, repacking would amount to manufacture

CESTAT, Mumbai Bench Sika India (P.) Ltd. vs. Commissioner of Central Excise Section 2(72) Ramesh Nair, Judicial Member And Raju, Technical Member Order Nos. A/91682-91683/2017 Appeal No. E/387/08 & E/58/10 December 29, 2017 ORDER Ramesh Nair, Judicial Member – The fact of the case is that the appellants are engaged in the manufacture of (a) Refractory …

CESTAT-New Delhi : Where assessee procured various electrical items and accessories from market and sold them to clients in various combinations [BPL Kit] and it had mounted two or more items like DP switch and kit-kat fuse or MCB on wooden or plastic board, process of mounting would not amount to manufacture

CESTAT – New Delhi Bench TGL Enterprises (P.) Ltd. vs. Principal Commissioner of Central Excise, Delhi Section 2(72) Period 1-9-2009 to 28-1-2014 Dr. Satish Chandra, President And B. Ravichandran, Technical Member Final Order Nos. 58605-58606/2017 Appeal Nos. E/50414 & 50446/2016 December 28, 2017 ORDER B. Ravichandran, Technical Member – Both Revenue and assessee are in appeal …

CESTAT New Delhi : Where assessee procured various electrical items and accessories from market and sold them to clients in various combinations [BPL Kit] and it had mounted two or more items like DP switch and kit-kat fuse or MCB on wooden or plastic board, process of mounting would not amount to manufacture

CESTAT New Delhi Bench TGL Enterprises (P.) Ltd. vs. Principal Commissioner Of Central Excise, Delhi Section 2(72), 2(f) Period 1-9-2009 To 28-1-2014 Dr. Satish Chandra, President And B. Ravichandran, Technical Member Final Order Nos. 58605-58606/2017 Appeal Nos. E/50414 & 50446/2016 December 28, 2017 ORDER B. Ravichandran, Technical Member – Both Revenue and assessee are in appeal …

Andhara Pradesh & Telangana : the Tribunal is correct in law in confirming the order u/s. 201 (1) read with section 201(1A) ignoring the fact that, the appellant was under a bona fide impression that it was not liable to deduct tax on the allowances in question

High Court Of Andhara Pradesh & Telangana Sun Outsourcing Solutions Pvt. Ltd.vs. CIT C. V. Nagarjuna Reddy & M. S. K. Jaiswal, JJ. ITTA Nos. 211, 212, 213 AND 214 OF 2005 Section 10(14)(i), 201(1A), 17(2)(iv) 27th December, 2017 Counsel appeared: B. Chandrasen Reddy for the Appellant.: K. Mamata for the Respondent C. V. Nagarjuna Reddy, …

Andhra Pradesh H.C : The Commissioner acted beyond the scope of powers conferred to him under Sec. 263 of the Income Tax Act in passing the impugned order and whether the order of the Commissioner satisfies the requirements of Section 263

High Court Of Andhra Pradesh CIT vs. V. Dhana Reddy & Co Section 256(2), 263, 143(3) Asst. Year 1987-88 C. V. Nagarjuna Reddy & Challa Kodanda Ram, JJ. Referred Case No. 18 of 2001 22nd December, 2017 Counsel appeared: K. Raji Reddy, Senior Standing Counsel for the Applicant.: A.V.A. Siva Kartikeya for the Respondent C. V. …

AAR-New Delhi : Where applicant purchases a residential house abroad in assessment year 2012-13 out of capital gain on sale of inherited property in India within two years from date of sale, he has to be allowed benefit of deduction under section 54

Authority For Advance Rulings, New Delhi Dipankar Mohan Ghosh, In re Section : 54 Assessment Year : 2012-13 R.S. Shukla, Incharge Chairman And Ashutosh Chandra, Member Revenue A.A.R. No. 1356 of 2012 December  22, 2017 RULING Ashutosh Chandra, Member Revenue – The applicant is an individual and a holder of British Passport, settled and residing in …

Bombay H.C : Where contract of applicant was essentially a contract for supply of equipments, merely because there was small element of work, same would not be a works contract; sale of materials were liable to sales tax

High Court Of Bombay Bharat Heavy Electricals Ltd. vs. State of Maharashtra Section  7 Period 1-4-1979 to 31-3-1980 S. Oka And A.K. Menon, JJ. Sales Tax Ref. (L) Nos. 10 Of 2005 And 35 Of 2017 December  20, 2017  JUDGMENT A.K. Menon, J. – This reference under Section 61 of the Bombay Sales Tax Act, 1959 has …

Gujarat H.C : Where a notice has been served on a defaulter under rule 2, the defaulter or his representative in interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax Recovery Officer, nor shall any civil court issue any process against such property in execution of a decree for the payment of money

High Court Of Gujarat Nitaben Harishbhai Shah vs. Tax Recovery Officer Section 158BC(d), 281 Harsha Devani & A.S. Supehia, JJ. Special Civil Application No.16626 of 2017 20th December, 2017 Counsel Appeared: SN Soparkar, Sr Adv., Jaimin R Dave, Adv., for the Petitioner. : MR Bhatt, Sr Adv., with Mauna M Bhatt, Adv., for the Respondent. A.S. …

Kerala H.C : Where assessee was following mercantile system of accounting, interest accrued to it on fixed deposits was to be brought to tax in relevant year itself even though maturity period or expiry date did not fall in assessment year in question

High Court Of Kerala Pr. CIT, Kottayam vs. Plantation Corporation of Kerala Ltd. Section 5 Assessment year 2009-10 K. Vinod Chandran And Ashok Menon, JJ. IT Appeal No. 121 Of 2016 December 20, 2017 JUDGMENT Ashok Menon, J. – The Revenue has come up on appeal aggrieved by the order of the Income Tax Appellate Tribunal …

Gujarat H.C : Direct labour charges are not covered by the provisions of section 40(a)(ia) of the Income Tax Act, 1961 despite the fact that there is no employer-employee relation between the labourers and the assessee

High Court Of Gujarat Pr.CIT vs. Swastik Construction Section 260A Asst. Year 2007-08 Harsha Devani & A.S. Supehia, JJ. Tax Appeal No. 828 of 2017 20th December, 2017 Counsel appeared: Kalpana K Raval, Adv., for the Appellant. HARSHA DEVANI, J: 1. The appellant revenue, by this appeal under section 260A of the Income Tax Act, 1961 …
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