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Highlights / Annotations / Catch Notes For January of 2016

Home Highlights January January 2016 Year 2016

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Showing 201 to 250 of 417 Records

1 2 3 456 7 8 9

January 16, 2016 Case Laws Customs AT

Claim of Refund - Valuation - the refund claim cannot be claimed unless the legal remedy of challenging the respective assessment order by filing appeal is exhausted. - AT
January 16, 2016 Case Laws Customs AT

Levy of penalty on CHA for abetment - CHA appellant has onerous responsibility to discharge which in the present circumstances he has failed to discharge and his......
January 16, 2016 Case Laws VAT and Sales Tax HC

Condonation of inordinate delay of 1298 days in filing the appeal - The State must ensure in future that the matter is expedited and the responsibility is fixed on the......
January 15, 2016 Articles Income Tax

A roguish leeway of undue enrichment - Levy of Interest u/s 234B when refund is pending / delayed - Income Tax - Direct Tax Code - DTC
January 15, 2016 Articles VAT and Sales Tax

The petitioner having chosen not to produce his books of accounts for perusal -, cannot be heard to complain of a violation of the Rules of Natural Justice - Value......
January 15, 2016 Case Laws Income Tax HC

Carry forward accumulated business losses - change in shareholding - The question of 'piercing the veil' at the instance of Yum India does not arise. - in terms of......
January 15, 2016 Case Laws Income Tax HC

Principle of mutuality - whether the ITAT was right in law in treating the charges received from non-member/guests as not liable to tax? - matter remanded back for......
January 15, 2016 Case Laws Income Tax AT

Invocation of provisions of section 73 - Loss on sale of investment - No wise businessman will suffer loss neither there is intention to suffer loss rather the......
January 15, 2016 Case Laws Income Tax AT

TDS u/s 194I - non deduction of TDS on the amount paid to the lessor towards lease premium - the lease premium to CIDCO is capital expenditure to acquire land with......
January 15, 2016 Case Laws Income Tax AT

Sale of house property - Denial of the cost of improvement - apart from nonspecification of the work, so that the very basis of the assessee’s claim remains unknown, the....
January 15, 2016 Case Laws Service Tax AT

Commission agent for ginned cotton - Scope of exemption - agricultural produce or not - ginned cotton would be covered within the scope of "raw vegetable fibres such as....
January 15, 2016 Case Laws Central Excise AT

Cenvat Credit - Duty paying documents - credit was availed on the attested photocopy of the invoice and the bill of entry which, presumably must not have been submitted.....
January 15, 2016 Case Laws Central Excise AT

Classification of printed labels - articles of “paper and paper board” - classification under 4821.00 or 4823.90 of CETA - the goods continue to conform to the......
January 15, 2016 Case Laws Central Excise AT

During the process of manufacture some wastage of packaging material occurs which is not useful and rejected. This being only charge against the appellant and there......
January 15, 2016 Case Laws Customs AT

Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT
January 15, 2016 Case Laws Customs AT

Misdeclaration of Retail Sale Price (R.S.P) in order to avoid payment of actual Customs duty / CVD - valuation of import of cellular phones - Once the adjudicating......
January 15, 2016 Case Laws Customs AT

Over-valuation of rough diamonds imported from Dubai/Hong Kong - in the entire investigation, not a tip of evidence in support of this allegation was adduced. There is......
January 15, 2016 Case Laws Customs AT

Under valuation and mis-declaration of the goods - even if there is difference between import price and sale price of the said goods in the domestic market, the......
January 14, 2016 Case Laws Service Tax AAR

Activities of street light maintenance cannot be equated with maintenance of road, bridge, tunnel etc. - Exemption not available - AAR
January 14, 2016 Case Laws Service Tax AAR

Advance Rulings - Classification of service - Activities of street light maintenance - Scope of Mega Exemption - As a matter of fact, the word ‘road’ is clear and it can....
January 14, 2016 Case Laws Central Excise AT

Classification of chemically coated micronized minerals and Red-oxide power - by virtue of chapter note, the micronized minerals are chemically coated products which......
January 14, 2016 Case Laws Central Excise AT

Levy of penalty on dealers who issues Bogus Invoices - Cenvat Credit - Bogus credit - levy of penalty confirmed, though reduced - AT
January 14, 2016 Case Laws Central Excise AT

Area based exemption - substantial expansion by way of installed capacity by not less than 25% - Notification No. 50/2003-CE dated 10/6/03 - it was contended that ......
January 14, 2016 Case Laws Central Excise AT

Cenvat Credit - export of goods - place of removal - it is the undisputed policy of the Government not to burden the export goods with domestic taxes as has been noted.....
January 14, 2016 Case Laws Central Excise AT

Manufacturer - Sub-contractor / job worker - who is liable to pay duty - appellant is not a manufacturer of the goods, in question. M/s. VEE is the manufacturer of said....
January 14, 2016 Case Laws Central Excise AT

Cenvat Credit in respect of power plant - on these capital goods, the appellant has taken cenvat credit only on 28.11.2011. At the time of availment of cenvat credit,......
January 14, 2016 Case Laws Customs AT

Refund - export of Bauxite - the shipping bill was assessed finally on the basis of information declared by the appellants themselves and since the assessments had......
January 14, 2016 Case Laws Customs AT

Levy of penalty on courier agency on the ground that they have failed to exercise due diligence in performing their work as an authorized courier and thus, their......
January 14, 2016 Case Laws Customs AT

Conversion of free shipping bills to drawback shipping bills - Neither the appellant have approached the Commissioner for establishment of identity of goods or for......
January 14, 2016 Case Laws Income Tax HC

Service of an independent contractor - whether would be taxable as salary contrary to the contract of service - Whether it is professional or skilled work; nature of......
January 14, 2016 Case Laws Income Tax AT

Allowability of exemption u/s 10(1) - For earning agricultural income, it is not necessary that the assessee must own the land and it is enough if it is established......
January 14, 2016 Case Laws Income Tax AT

Income from house property - Rental income inclusive of service tax - whether should be deducted from the gross rental receipts? - Held Yes - AT
January 14, 2016 Articles Income Tax

What we are doing for next generation, what the next generation will learn and inherit from present cacophony of things, will they ever be able to argue a case on merit.....
January 13, 2016 Circulars Central Excise

CBEC issues General guidelines for implementation of e-payment of refund/ rebate
January 13, 2016 Notifications Customs

Remission of duty on Volatile goods u/s 70 - Specified Goods to which the provisions of that section shall apply when they are deposited in a warehouse - Notification
January 13, 2016 Case Laws Service Tax HC

Restoration of appeal - CESTAT dismissed the appeal for non compliance of stay order - the delay of 5 days in depositing the amount is condoned - appeal restored before.....
January 13, 2016 Case Laws Service Tax HC

Cenvat Credit - duty paying documents - invoices which did not bear Sl.No. and registration number etc. - service tax paid on input services e.g. (i) repair charges;......
January 13, 2016 Case Laws Central Excise AT

100% EOU - scope of the term 'manufacture' as per EXIM - manufacture means not only covered the activity which brings into, existence new product but it also includes......
January 13, 2016 Case Laws Central Excise AT

Cenvat credit on the quantity of Dies Block - The entire exercise which was to be undertaken by the lower authorities to find out whether the same are manufactured and......
January 13, 2016 Case Laws Customs HC

Maintainability of writ petition - whether the respondent has got jurisdiction to demand differential customs duty beyond one year from the date of show cause notice are....
January 13, 2016 Case Laws Customs AT

Revocation of CHA licence - sub-letting - Possession of a broker's licence brings with it a commensurate responsibility to be true to the source of livelihood i.e.......
January 13, 2016 Case Laws VAT and Sales Tax HC

Benefit of refund of tax paid on purchase of inputs as Special Economic Zone (SEZ) Developer - KVAT - The technicalities shall not come in the way of giving some reliefs....
January 13, 2016 Case Laws Income Tax HC

TDS u/s 194J - procurement of ready study data by the parent company, from another foreign company, and supplying it to the assessee amounts - Non deduction of tds on......
January 13, 2016 Case Laws Income Tax AT

Addition u/s 68 - cash credit - the alleged surplus cash accumulated in the cash book out of the withdrawals from the bank is to be considered as source of re-deposit - AT
January 13, 2016 Case Laws Income Tax AT

Disallowance on account of loss on sale of live stock - assessee was unable to prove that it was carrying on any business activity or possessing livestock in physical......
January 13, 2016 Case Laws Income Tax AT

Long Term Capital Gain on sale of lease hold property by the assessee - provisions of section 50C of the Act cannot be invoked in respect to the transfer of leasehold rights - AT
January 12, 2016 Case Laws Service Tax AT

Levy of service tax on the royalty under reverse charge mechanism - Intellectual Property Service - scope of the work "namely" - The appellant demonstrates and imparts.....
January 12, 2016 Case Laws Service Tax AT

Levy of penalty u/s 77(1)(c) for failure to furnish the records before the Audit Party - The appellant have already deposited penalty of ₹ 10,000/- imposed on......
January 12, 2016 Case Laws Service Tax AT

Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of......
January 12, 2016 Case Laws Central Excise AT

Levy of personal penalty on co-noticees - when the proceedings against the manufacturer/assessee stand concluded on payment of disputed amount of duty plus interest plus....

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What's New:
Latest Circulars

F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...