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Highlights / Annotations / Catch Notes For January of 2016

Home Highlights January January 2016 Year 2016

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Showing 151 to 200 of 417 Records

1 2 345 6 7 8........ 9

January 20, 2016 Case Laws Central Excise AT

Valuation of the goods for which job work was undertaken - determining the cost of an excisable product - basic allegation of non-inclusion of Central Excise duty paid.....
January 20, 2016 Case Laws Central Excise AT

Valuation - Non-inclusion of freight - The freight amount not being shown in the invoice or some additional income has come to the appellant from freight charges cannot.....
January 20, 2016 Case Laws Central Excise AT

Inclusion of cylinder rental charges, testing charges in assessable value - Valuation of goods - the packing of the gases into cylinders is not necessary for making the....
January 20, 2016 Case Laws Central Excise AT

Demand of interest - Though the product is made dutiable w.e.f. 1.3.2003, there was no liability to pay duty on that date, as the amendment occurred only on 28.02.2005......
January 20, 2016 Case Laws Customs HC

The law is well settled that the public officers have to be also held accountable for their acts of omission and commission. - HC
January 20, 2016 Case Laws Income Tax HC

Receipt of maintenance charges - liable to be taxed under the head of income from house property OR income from other sources - The Assessees who are signatories to the.....
January 20, 2016 Case Laws Income Tax AT

TDS Credit - assessee during the year was an advance and the actual remuneration was to be quantified at the completion of the project. The assessee therefore was......
January 20, 2016 Case Laws Income Tax AT

Additions u/s.68 - Failure on the part of the buyers of the flat to establish their source of income cannot be made as the reason to make addition in the hands of the......
January 20, 2016 Case Laws Income Tax AT

Exemption u/s 54F - contiguous units - first floor is divided into different residential units - In case, the assesse is using the entire first floor area for the......
January 20, 2016 Case Laws Income Tax AT

Expenditure incurred on leased out premises - expenditure incurred on the construction of any structure on the leased premises should result in saving of the revenue......
January 19, 2016 Case Laws Central Excise AT

Supply made to the SEZ Developers - supply made to the SEZ Developers is an export and no duty is payable. Therefore, the duty paid by the appellant is required to be......
January 19, 2016 Case Laws Customs HC

Refund of SAD - jurisdiction to entertain the refund claim - it cannot be said that the main refund application was filed before the AC/DC of Customs, who did not have......
January 19, 2016 Articles Companies Law

EXEMPTIONS TO PRIVATE COMPANIES UNDER COMPANIES ACT 2013 – IMPACT ANALYSIS - Corporate Laws / Banking / SEBI / LLP
January 19, 2016 Articles Companies Law

SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS & DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 – HIGHLIGHTS AND ANALYSIS - Corporate Laws / Banking / SEBI / LLP
January 19, 2016 Case Laws Service Tax AT

Service tax demand under Construction Service (CS) / Commercial or Industrial Construction Service (CICS) / Works Contract (WC) - The demand relating to denial of......
January 19, 2016 Case Laws Service Tax AT

Levy of penalty for Delay of payment of service tax due to Bank refused to take deposit of tax in absence of PAN based registration number - no case of deliberate......
January 19, 2016 Case Laws Companies Law HC

Winding up petition - failure to pay the admitted liability/debt - in view liability being admitted the company is ordered to be wound up and the Provisional Liquidator.....
January 19, 2016 Case Laws Income Tax AT

Non deduction of TDS u/s 194A - compensation (damages) paid in the form of interest by the appellant to various allottees for delays occurred in delivering the......
January 19, 2016 Case Laws Income Tax AT

Penalty u/s Sec. 271C - non deduction of tds on five foreign remittances u/s 195 - there was reasonable cause as envisaged u/s 273B for not deducting tax at source by......
January 19, 2016 Case Laws Income Tax AT

TDS u/s 194H - non deduction on bank guarantee commission - While it is termed as ‘guarantee commission’, it is not in the nature of ‘commission’ as it is understood in....
January 19, 2016 Case Laws Income Tax SC

Disallowance of loss shown by the assessee in Film business - Having regard to the facts and circumstances in which the “investment” was made and “loss” claimed, the......
January 19, 2016 Case Laws Income Tax SC

Disallowance of service charges paid under Section 40A(2) - High Court was perfectly justified in reversing the eventual conclusion of the learned ITAT on the basis that....
January 19, 2016 Case Laws Income Tax AT

Deduction u/s 36(1) (viia) - section 36(1) (viia) clearly provides for deduction of 7.5 % of the total income and a further deduction of 10 % of the aggregate of......
January 19, 2016 Case Laws Income Tax AT

TDS u/s 194-I - development charges paid by the assessee to RIICO towards allotment of land on lease of 99 years - whether payment of development charges paid was for......
January 19, 2016 Case Laws Income Tax AT

TDS u/s 194C - Addition on account of payment of software charges without making TDS - it is a pure transaction of purchase. Therefore, the provision of TDS will not be....
January 19, 2016 Case Laws Income Tax AT

Grant of registration u/s. 12A rejected - Charging of nominal fee/cess in course of performance of its duties would not make the assessee a commercial/business establishment. - AT
January 19, 2016 Case Laws Income Tax AT

Addition u/s 69 - Even though the loan transaction of ₹ 8 lakhs has been kept outside the books of account by the assessee, it cannot be taxed as unexplained cash....
January 18, 2016 Case Laws Service Tax AT

Classification of taxable service - Job work - activity of re-rubberisation of old, worn out rubberized rollers - inasmuch as the Business Auxiliary Service came into......
January 18, 2016 Case Laws Service Tax AT

Refund - service tax was mistakenly paid - amount paid by the appellant under Manpower Recruitment Agency Services is required to be refunded because no tax can be......
January 18, 2016 Case Laws Customs AT

Revocation of CHA licence - unauthorized usage of the CHA licence - Save and except venial breach on part of CHA under Regulation 13(n) of the CHALR, no other Articles......
January 18, 2016 Case Laws Customs AT

Classification of import of RBD Palmolein Mixture from Sri Lanka - Country of Origin - Appellant satisfied the requirement of Country of Origin as stipulated in the......
January 18, 2016 Case Laws Income Tax AT

Disallowance on account of bogus purchases - Merely because notices u/s 133(6) could not be served on the suppliers, assessee- buyer cannot be put to an inconvenience of....
January 18, 2016 Case Laws Income Tax AT

Disallowance made towards brokerage charges paid on purchase of land - There is no basis for arbitrarily restricting the same based on suspicions to the extent of 2% as.....
January 18, 2016 Case Laws Income Tax AT

TDS u/s 194B - failure to deduct tax from stake money prizes paid to horse owners - The term 'any other similar game' found in Explanation (ii) to section 2(24)(ix) has.....
January 18, 2016 Case Laws Income Tax AT

Addition towards adjustment of Arm’s Length Price - The seven sets of international transactions undertaken by the assessee cannot be considered as ‘closely linked’. - AT
January 18, 2016 Case Laws Income Tax AT

TDS u/s 194A - Disallowance u/s 40(a)(ia) - interest paid on delayed payment of purchases is not interest within the definition of section 2(28A) of the Act and......
January 18, 2016 Case Laws Income Tax AT

Loss set off against the interest income - continuity of business activity after sale of business - the assessee has retained portion of employees and infrastructure......
January 18, 2016 Case Laws Income Tax AT

Deduction u/s.80P - collective disposal of labour of its members - The assessee Cooperative society has got some work order from Praj Industries Ltd. which it had......
January 18, 2016 Case Laws Income Tax AT

Estimation of business income - books of account have not been produced - tax audit report filed before him for the first time is marred with serious discrepancy like;......
January 16, 2016 Case Laws Income Tax AT

Rate of depreciation to be applied on WDV of windmill installed by the assessee - Assessing Officer is not empowered to disturb the claim of depreciation on WDV of an......
January 16, 2016 Case Laws Income Tax AT

Bogus purchases - G.P. addition - if the AO finds that the GP disclosed in respect of purchases from these three parties is lower than the GP disclosed in respect of......
January 16, 2016 Case Laws Income Tax AT

Addition u/s 68 - The existence of shares of 150000 in the hands of assessee was established by filing concerned demat account. Therefore, the conditions for making......
January 16, 2016 Case Laws Income Tax AT

Levying penalty u/s 271(1 )(c) - addition u/s 2(22)(e) - the conscious act of furnishing of inaccurate particulars of income or concealment of income cannot be......
January 16, 2016 Case Laws Income Tax AT

Adding back transfer pricing adjustment to income assessed u/s 115JB (MAT) - AO erred in adding back the transfer pricing adjustment of the book profits u/s 115JB - AT
January 16, 2016 Case Laws Service Tax AT

Job Work - Hamali work at sugar warehouse for the sugar factory - Nature of services - services rendered by the appellant-assessees do not come under the purview of......
January 16, 2016 Case Laws Service Tax AT

Job work - Nature of activity - Manufacturing activity or Mere supply of labour services - Since activity of the appellant amounting to manufacture of the goods, even it....
January 16, 2016 Case Laws Service Tax HC

Condonation of delay of 352 days before the first appellate authority - It is apparently clear that under the garb of blaming someone else, the appellant is trying to......
January 16, 2016 Case Laws Service Tax AT

Valaution - Business Auxiliary services - the incentive received for achieving the targets is not excludible from the assessable value of the service which as per......
January 16, 2016 Case Laws Central Excise AT

Cenvat Credit - input service - maintenance and repair services of windmill farm - Rule does not say that input service received by a manufacturer must be received at......
January 16, 2016 Case Laws Customs AT

Levy of CVD on MRP based or transaction value - import of LCD/LED Monitors and Television sets - goods were sold to industrial consumers - Once the goods are covered......

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