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Highlights / Annotations / Catch Notes For January of 2016

Home Highlights January January 2016 Year 2016

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Showing 1 to 50 of 417 Records

12 3 4 5........ 9

January 30, 2016 Case Laws Service Tax AT

Valuation - inclusion of amount charged towards Study Material Package (SMP) supplied to students - coaching centre - clarification issued by the Board's circular......
January 30, 2016 Case Laws Service Tax AT

Job work - Business Auxiliary services - it is seen that the appellant has collected service tax along with consideration from its principals for service rendered but......
January 30, 2016 Case Laws Service Tax AT

Export of services in relation of import of goods - In case of the commission received from foreign supplier for procuring orders from the Indian buyers to whom the......
January 30, 2016 Case Laws Central Excise AT

Cenvat credit lying unutilized in stock on 1.3.2003 denied - appellant has availed credit after a gap of one year - There is no time limit prescribed under Cenvat Credit....
January 30, 2016 Case Laws Central Excise HC

Central excise registration cancelled - Purchaser of land - Merely because the defaulter unit, though it had ceased to carry on business on the premises in question, had....
January 30, 2016 Case Laws Customs AT

Claim of duty drawback - export of readymade garments, leather goods, etc. - either the supporting manufacturer did not exist or had not manufactured the goods - even in....
January 30, 2016 Case Laws VAT and Sales Tax HC

Levy of purchase tax under Section 4(4)(iii) of the A.P. VAT Act on goods sold in the course of export out of the territory of India. - to occasion export there must......
January 30, 2016 Case Laws Income Tax AT

Unexplained money - in cases where unaccounted entries are found recorded in the books or documents seized, section 69A cannot be invoked. This provision can be invoked.....
January 30, 2016 Case Laws Income Tax AT

Mine development expenses - deferred revenue expenditure - Though there is no reference in the Income-tax Act, 1961, the accounting principle recognizes such claim......
January 30, 2016 Case Laws Income Tax AT

TDS u/s 194J - Non deduction of TDS on payment towards Internet charges (Band Width charges) - Although the amendment was given retrospective effect, legal maxim, lex......
January 30, 2016 Case Laws Income Tax AT

When the assessee is registered as charitable institution and there is no change in the aims and objects of assessee in the impugned AY and the activities of assessee......
January 30, 2016 Case Laws Income Tax AT

Addition u/s 41(1) - it is undisputed fact that the remission of liability would be only of the amount payable and not of the amounts paid by the assessee. These amounts....
January 30, 2016 Case Laws Income Tax AT

Exemption claimed u/s.10(23B) denied - development of khadi or village industries or both (KVIC) - the contention of the assessee that the assessee has made best......
January 30, 2016 Case Laws Income Tax AT

Expenses relating to setting up of new service lines - revenue v/s capital - all these expenses have been recovered subsequently in the normal billing cycle of the......
January 29, 2016 Case Laws Service Tax AT

Classification of service - Business Auxiliary Service (BAS) or Clearing and Forwarding agent (C&F) service - the taxing entry most specifically attracts an activity......
January 29, 2016 Case Laws Service Tax AT

Classification of Import of services from M/s. Society for Worldwide Interbank Financial Telecommunication (SWIFT) which is a non-resident entity, not having an office......
January 29, 2016 Case Laws Service Tax AT

Business Auxiliary service or not - activity of collection/dispatch of Speed Post/Export Delivery Letter etc. on behalf of the Post Office - Demand is dropped on the......
January 29, 2016 Case Laws Service Tax AT

Cenvat Credit - demand of 8% on value of Exempted services - Rule 6 cannot be used as tool of oppression to extract the amount which is much beyond the remedial measure....
January 29, 2016 Case Laws Service Tax AT

Nature of activity - collection of octroi on behalf of the Municipal Corporation - cash management activity or not - Not covered by Banking and other Financial Services....
January 29, 2016 Case Laws Central Excise AT

Valuation - captive consumption - Since the transaction value of the excisable goods is available and not all the excisable goods are captively consumed, the provisions.....
January 29, 2016 Case Laws Central Excise AT

Valuation of Ceramic/ Glazed Tiles - Department is of the view that the clearances made by the appellant to customers like contractors schools, colleges, hospitals,......
January 29, 2016 Case Laws Central Excise AT

Clandestine manufacture and removal of Aluminum Alloy ingots and Zinc Alloy ingots - the whole case is built up on data contained in the pen drive and certain......
January 29, 2016 Case Laws Customs HC

Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the......
January 29, 2016 Case Laws Customs HC

Refund claim - SEZ unit - Additional Commissioner, Customs, Surat returned the refund application of the petitioner on the ground that he has no authority to decide the.....
January 29, 2016 Case Laws Customs HC

Validity of Complete and overall cap on the duty credit scrip - Incremental Export Incentivisation Scheme (“IEIS”) - misuse of the scheme - the 2013 Notification places....
January 29, 2016 Case Laws VAT and Sales Tax HC

Maintenance of records for 5 years - The five year period to be reckoned from the last day of the financial year concerned or not - Revision proceedings based of records....
January 29, 2016 Case Laws Income Tax HC

Reopening of assessment - allotment of shares at high premium - Prima facie, the facts appear to be glaring - We are not inclined to terminate the assessment......
January 29, 2016 Case Laws Income Tax AT

Short deduction of tds - It is settled position of law that a short deduction of tax at source, by itself does not result in a legally sustainable demand under sec.......
January 29, 2016 Case Laws Income Tax AT

Non deducting of TDS on payment to non-media entity - The payment in which there is an income element only in the commission of 1% which is part of the payment made by......
January 29, 2016 Case Laws Income Tax AT

Receipts for transfer of trademark - the amount of ₹ 1 crore received by the assessee on transfer of rights in trademark is a ‘capital receipt’ not liable for tax....
January 29, 2016 Case Laws Income Tax AT

Addition u/s 69B as unexplained investment - arguments on behalf of the Assessee is that the document found in the course of search namely ‘Sanchakar Patrika’ is......
January 29, 2016 Case Laws Income Tax AT

Disallowance u/s 14A - the expenditure relatable to making the investment and taking steps for its redemption and reinvestment involved an element of expenditure and in....
January 29, 2016 Case Laws Income Tax AT

Registration u/s 12A cancelled - since the amendment to section 12AA(3) of the Act has been specifically provided to be applicable to assessment year 2011-12 and......
January 29, 2016 Case Laws Income Tax AT

Succession of the firm - revaluation of assets - claim of depreciation - AO has not disputed the valuation adopted by the assessee, this rules out the applicability of......
January 29, 2016 Case Laws Wealth-tax AT

Inclusion of rented premises into wealth tax assessment - revenue yielding asset - section 2(ea)(i) nowhere requires that a commercial establishment or a complex could......
January 28, 2016 Case Laws Service Tax HC

Service Tax Dispute - Settlement Commission rejected the application - We specifically reject and repeal the reason given by the Settlement Commission that it cannot......
January 28, 2016 Case Laws Service Tax AT

Self adjustment of excess service tax paid towards payment of service tax during the subsequent period - appellants had not intimated the said adjustment to the......
January 28, 2016 Case Laws Service Tax AT

Levy of penalty u/s 76 and 78 - waiver u/s 80 - delay in payment of service tax - penalty imposed on the Respondents under Section 78 of the Finance Act, 1994, is to be....
January 28, 2016 Case Laws Central Excise AT

Eligibility to take cenvat credit on “8 cavity mould for flip to cap” sent to job worker without bringing the same into their factory - The purpose of bringing the......
January 28, 2016 Case Laws Central Excise AT

Classification - articles of fabrics - the width of the tape is of 1.5 mm, classifiable as textile fabrics and articles of fabrics rightly classifiable under chapter......
January 28, 2016 Case Laws Central Excise AT

Eligibility for CENVAT credit - iron and steel items used for fabrication of components / accessories of various machinery like rotary klin, rotary cooler, conveyor......
January 28, 2016 Case Laws Customs AT

Levy of penalty on employee of CHA - The appellant was aware of the mis-declaration of the value and the description of the goods of the consignments in question in......
January 28, 2016 Case Laws Customs SC

Maintainability of appeal before Apex Court - Challenge to the order passed by the High Court dismissing the review application on merit as well as delay - if the basic.....
January 28, 2016 Case Laws Customs SC

Retrospective Imposition of ADD - the final anti-dumping notification has no applicability to the bills of entry presented prior to the said date - Decision of tribunal affirmed - SC
January 28, 2016 Case Laws Customs AT

Wrong Claim of exemption from CVD - respondents claimed classification of goods as “medicament” under Chapter 30 with intention to avail exemption of CVD at NIL rate - .....
January 28, 2016 Case Laws VAT and Sales Tax HC

Premature recovery proceedings where there is time to file such an appeal - no precipitative action would be taken if the petitioner would file an appeal within the......
January 28, 2016 Case Laws Income Tax HC

Reopening of assessment - AO could have no reason to believe that the dividend income earned by the Petitioner from the aforesaid three mutual funds had escaped......
January 28, 2016 Case Laws Income Tax HC

Business compulsions and expediency in making the cash purchases - In the absence of any specific detail, the vague statements made in response to the show cause......
January 28, 2016 Case Laws Income Tax AT

Credit of taxes paid and set off of MAT credit as per the provisions of section 115JAA -AO directed to compute pro rata quantification of the demerged undertaking MAT,......
January 28, 2016 Case Laws Income Tax AT

Taxability of interim amount received towards arbitration award - whether the interim amount received by the assessee is taxable on receipt basis for the year under......

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