ITR'S TRIBUNAL TAX REPORTS (ITR (Trib)) HIGHLIGHTS
F Expenses incurred before commencement of business not deductible u/s 37 : Gujarat Power Corporation Ltd. v. Addl. CIT (Ahd) P. 683
F Where expenditure not for expansion of industrial undertaking or for setting up of new industrial unit, deduction not allowable u/s 35D : Gujarat Power Corporation Ltd. v. Addl. CIT (Ahd) P. 683
F Non-resident : Buying agency service commission received classified as "commission" as against "fees for technical services" not taxable in India : Adidas Sourcing Ltd. v. Asst. DIT (Delhi) P. 697
F Where conduct of assessee in furnishing inaccurate particulars and adopting "doctrine of continuity and concurrence", liable for penalty in first assessment year only : Dr. Bapuji Cherukuri v. Dy. CIT (Chennai) P. 714
F Where assessee failing to prove genuineness of gifts, addition proper : Asst. CIT v. Dwaraka Prasad Malpani (Cochin) P. 719
F Where assessee providing details of gifted jewellery, additions to be deleted : Asst. CIT v. Dwaraka Prasad Malpani (Cochin) P. 719
F Search and Seizure : Where no material to show difference between sales recorded with books of account, no addition warranted : Mahashian Di Hatti Ltd. v. Dy. CIT (Delhi) P. 731
F Income not to be assessed on presumption following retracted statements of directors : Mahashian Di Hatti Ltd. v. Dy. CIT (Delhi) P. 731
F Where advertisement expenditure genuine, disallowance on ground that instead of products chairman was being promoted, not proper : Mahashian Di Hatti Ltd. v. Dy. CIT (Delhi) P. 731
F Difference between purchase price paid to assessee and amount paid to suppliers, not undisclosed income of assessee : Mahashian Di Hatti Ltd. v. Dy. CIT (Delhi) P. 731
F Where no evidence to establish donations made by assessee out of undisclosed income, additions to be deleted : Mahashian Di Hatti Ltd. v. Dy. CIT (Delhi) P. 731
F Where no indication that money for investment had come from personal account, additions to be deleted : Mahashian Di Hatti Ltd. v. Dy. CIT (Delhi) P. 731
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GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS
F Sale from branded retail outlets of goods not physically displaying brand name is sale of branded goods ineligible for exemption : Commissioner of Central Excise v. Australian Foods India P. Ltd. . . . 376
F Interest on delayed refund of pre-deposit payable at 12 per cent. from three months after final disposal of matter till date of refund : Madura Coats P. Ltd. v. Commissioner of Central Excise . . .370
F Where director of defaulting companies neither treated as defaulter on adjudication nor show-cause notice issued in her name, demand of dues and consequential attachment of her property without authority of law and set aside : Suman N. Agarwal v. Union of India . . .389
F Where exemption certificates were withdrawn without affording opportunity of hearing to assessee, order set aside and matter remanded for reconsideration : Chaparral Health Services Ltd. v. Union of India . . . 398
F Unjust enrichment : Mandatory for importer to produce evidence to establish that amount not passed on by him to any other person : Commissioner of Customs (Exports) v. BPL Ltd. . . 400
F Penalty cannot be imposed on persons not specified in any of four categories specified in section 25(1)(c) : Commissioner of Central Excise v. Balaji Trading Co. . . .406
F Where Customs Act providing alternate remedy not appropriate to exercise jurisdiction under article 226 : Rishiroop Polymers P. Ltd. v. Designated Authority, Directorate General of Anti-dumping and Allied Duties . . . 409
F Where defect memos sent under registered post acknowledgment due to address in memorandum of appeal, delivery of notice to be presumed : Lakshmi Printing Co. v. Commissioner of Central Excise . . . 413
F Rate of tax to be as on date on which service was provided : Commissioner of Service Tax v. Consulting Engineering Services (I) P. Ltd. . . . 419
F Where decision of Supreme Court one day prior to dismissal of appeal holding clearance from Committee on Disputes not required, rectification of mistake and revival of appeal by Appellate Tribunal, proper- : AIR India Ltd. v. Union of India . . . 421
F Notification limiting Modvat credit to extent of amount of duty calculated at 10 per cent. in cases where full duty at 15 per cent. paid, illegal and quashed : Gujarat Narmada Valley Fertilizer Co. Ltd. v. Union of India . . . 426
F Cenvat credit available on duty paid on storage tanks used to store by-product : Commissioner of Central Excise v. ICL Sugars Ltd. . . . 445
F Structural parts and accessories of installed capital goods for repair and maintenance eligible for Cenvat credit both as capital goods as well as inputs : Commissioner of Central Excise v.Hindalco Industries Ltd. . . . 449
F Concurrent finding of fact by authorities, no substantial question of law arose : Railtrack Concrete Production P. Ltd. v. Commissioner of Customs and Central Excise . . . 461
F Penalty cannot be imposed on traders who were not producers, manufacturers, registered persons of warehouse or registered dealers : Balaji Flexipacks v. Commissioner of Central Excise . . . 404
F Provisions of Valuation Rules to prevail over Departmental circulars : Commissioner of Customs (Import) v. Bharati Rubber Lining and Allied Services P. Ltd. . . . 452
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INCOME TAX REPORTS (ITR) HIGHLIGHTS
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