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May 26, 2016 Case Laws Customs

Importer is required to mandatorily comply with the labelling requirements in terms of the FSS Regulations and FSS Packaging Regulations. - HC
May 26, 2016 Case Laws Customs

In cases where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no CENVAT credit should have been availed,....
May 26, 2016 Case Laws Income Tax

Estimated profit u/s 44AD - remuneration to partners - the statute itself in section 44AD of the Act, allowed separate deductions towards interest on capital accounts......
May 26, 2016 Case Laws Income Tax

The payments of hire charges to Tata Finance Limited under the hire purchase does not come within the ambit of commission or brokerage. - TDS is not required either u/s.....
May 26, 2016 Case Laws Income Tax

TDS - power factor rebate allowed to any consumer is a part of tariff, and given effect in the energy bill. Power factor rebate is computed as a percentage of energy......
May 26, 2016 Case Laws Income Tax

TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT
May 26, 2016 Case Laws Income Tax

Taxability of dividend received from brazilian company in India - India Brazil DTAA - assessee is a resident company of India within the meaning of Article 23 paragraph.....
May 26, 2016 Case Laws Income Tax

Exemption u/s 11 - assessee is entitled to raise additional ground not merely in terms of legal submissions but also an additional claim not made in the return of income....
May 26, 2016 Case Laws Income Tax

Addition u/s.68 - opening balance of creditors - liabilities which were not credited in the previous year relevant to the assessment year under consideration, the......
May 26, 2016 Case Laws Income Tax

Claim for deduction u/s.54F - Exemption from long term capital gain (LTCG) - The provisions of Sec. 54F are beneficial provisions and are to be considered liberally in......
May 26, 2016 Case Laws Income Tax

Addition of interest received under the head “Income from other sources” - If the assessee is successful in establishing the link between the loan amount received by the....
May 26, 2016 Case Laws Income Tax

MAT - AO cannot make adjustment on account of transfer pricing addition to the amount of profit shown by the assessee in its profit and loss account, for the purpose of.....
May 26, 2016 Case Laws Income Tax

Disallowance of professional fee paid to the Chartered Accountant who is also one of the directors of the assessee company - addition u/s 40A(2)(b) - monthly retainer......
May 26, 2016 Case Laws Income Tax

AO after rejecting the books of account preferred to make disallowance on account of certain expenses only. - In a way he has accepted the books results shown by the......
May 26, 2016 Case Laws Service Tax

Extended period of limitation - Contract for outdoor catering services - The invocation of extended period is unsustainable as the non-registration and non-payment of......
May 26, 2016 Case Laws Service Tax

Rejection of Voluntary Compliance Encouragement Scheme, 2013 (VCES) u/s 111 of the Finance Act, 2013 - VCES was initially accepted - value of services as per P&L......
May 26, 2016 Case Laws Service Tax

Both the services i.e. Outdoor Catering service as well as Staff Transport Service fall in the definition of "input service" and the credit taken by the appellant has......
May 26, 2016 Case Laws Central Excise

Eligibility of refund of 4% Special Additional Duty (SAD) - petitioner is put to financial hardship and because of the competitive market, the non-grant of refund would.....
May 26, 2016 Case Laws Central Excise

Revoking the area based exemption - North Eastern India region - Jarda scented tobacco/pan masala containing tobacco - The impugned Notification No. 11/2007-CE is hit by....
May 26, 2016 Case Laws Central Excise

CENVAT Credit when the goods were subjected only to testing and packing - testing and packing were part of a series of steps undertaken by the assessee for the......
May 26, 2016 Case Laws Central Excise

Clandestine removal - Mere payment of some amount during investigation by itself cannot be held as admission of duty evasion which has to be decided based on material......
May 26, 2016 Case Laws Central Excise

Reversal of Cenvat Credit availed on the capital goods and removed subsequently after use - prior to 13-11-2007, there was no duty payable in respect of capital goods......
May 26, 2016 Case Laws Central Excise

Clandestine removal - Departmental enquiry did not even cross the preliminary stage and stopped with recovery of private documents from the transporter to conclude the......
May 26, 2016 Case Laws Central Excise

Cenvat Credit - export of goods - the place of removal is the Port - the appellants are eligible for cenvat credit on GTA, CHA and wharfage charges. - AT
May 26, 2016 Case Laws Central Excise

Since the appellant admittedly paid duty alongwith interest subject to correctness thereof, there was no need to issue notice for demand of such duty and appropriation......
May 26, 2016 Case Laws Central Excise

The adjudicating authority proposed to change the classification and denying exemption, there should be a clear demand issued u/s 11A. Whereas, in the present case,......
May 26, 2016 Case Laws Central Excise

Classification - If the product of the appellant is based on Acrylic Monomers, the product merits classification under 3906.90, as there is technically no difference in.....
May 26, 2016 Case Laws Central Excise

Motor vehicles sold as taxis - the taxis were registered for a limited period of five years - notification no. 6/2006-CE do not stipulate the tenure of registration -......
May 26, 2016 Case Laws Customs

Sec 112 (a) of the Customs Act 1962 has been mentioned for imposing penalty in the SCN but Adjudicating authority has imposed penalty under Sec 114 without giving any......
May 26, 2016 Case Laws Customs

Revokation of CHA licence - Whether the grant of G Card to Shri Naresh Makwana amounts to sub-letting of licence by the present broker so as to hold contravention of......
May 26, 2016 Case Laws VAT and Sales Tax

Rejection of C-forms - petitioner not been able to co-relate the two C-forms with matching invoices - Benefit allowed since substantial co-relation has been established - HC
April 26, 2016 Circulars Central Excise

Bagasse, Dross and Skimmings of non-ferrous metals or any such by product or waste, which are non-excisable goods and are cleared for a consideration from the factory......
April 26, 2016 Case Laws Income Tax

Disallowance of ESOP expenses - in terms of ESOP if an assessee offers shares of its parent company to its employees the difference between the FMV of the shares of the.....
April 26, 2016 Case Laws Income Tax

Revision u/s 263 - order under section 263 of the Act was required to be passed within two years from the end of the financial year in which the order sought to be......
April 26, 2016 Case Laws Income Tax

Addition in respect of late payment of PF - employers as well as the employees contribution were subject to the provisions of section 43B and the assessee was entitled......
April 26, 2016 Case Laws Income Tax

Addition u/s 68 - Opening balance of cash creditor cannot be added in the year under consideration U/s 68 of the Act. No Penalty u/s 271(1)(c) levied - AT
April 26, 2016 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - where the recovery of principal amount was difficult the addition on account of notional interest on account of loan to said company cannot....
April 26, 2016 Case Laws Income Tax

Penalty u/s 271G - non-furnishing’ TP Study Report’ which is not a specified document under Rule 10D - penalty deleted - AT
April 26, 2016 Case Laws Income Tax

Bogus purchases - In a case where sales are considered genuine, no addition, on account of bogus purchases, can be made - AT
April 26, 2016 Case Laws Income Tax

Exemption u/s 11 allowed - appellant is engaged in preservation of monuments and articles/ things of historic nature, which is the predominant object of the appellant......
April 26, 2016 Case Laws Income Tax

Waiver of loan amount - when a portion of the loan is waived, the total amount of loan shown on the liabilities side of the balance sheet is reduced and the amount shown....
April 26, 2016 Case Laws Income Tax

TDS u/s 195 - professional fees paid outside India - none of these services fall in the nature of ‘make-available’ of any technical knowledge, experience, skill,......
April 26, 2016 Case Laws Wealth-tax

Taxability to wealth tax - land is agricultural land in the revenue record and has been used for agricultural purposes thus proviso to Section 2(ea)(b) would be......
April 26, 2016 Case Laws Service Tax

Service Tax liability, if not charged on bill, the amount received needs to be considered as cum-tax - AT
April 26, 2016 Case Laws Service Tax

If the service providers has discharged Service tax liability and interest thereof, the penalty is not imposable under renting of immovable property as per provisions of....
April 26, 2016 Case Laws Service Tax

Interest - Service Tax liability is always leviable on immovable property, hence non payment of tax on amount of rent collected attracts interest - AT
April 26, 2016 Case Laws Central Excise

Supply made to the Organization indicated in N/N 108/95 CE for their official use as well as supply made to the projects financed by them, are both included within the......
April 26, 2016 Case Laws Central Excise

If the assessee had filed applications for settlement admitting the allegations in the notice and having accepted immunity from prosecution and as the order is......
April 26, 2016 Case Laws Central Excise

Ordinarily the settlement comes as a package and composite tax statement is either to be accepted or rejected - Settlement tax cannot be accepted only in part - HC
April 26, 2016 Case Laws Central Excise

Since order passed by the Commission is an agreement in a statutory form, the assessee, having been granted immunity from prosecution, cannot challenge the imposition of....

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