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Highlights / Annotations / Catch Notes For January of 2016

Home Highlights January January 2016 Year 2016

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Showing 251 to 300 of 417 Records

1 ....2 3 4 567 8 9

January 12, 2016 Case Laws Central Excise AT

Cenvat Credit - eligible input services - Other welfare service i.e. service tax paid on the services of purchase of gift and setting up of mandap in the factory......
January 12, 2016 Case Laws Central Excise AT

Removal of towers for testing - They are destroyed and turned into scrap. Appellant clears scrap on payment of duty. Thus, the process of destructive testing being......
January 12, 2016 Case Laws Customs HC

Waiver of pre-deposit - undue hardship - There is no specific pleading to the effect that the compliance of the pre-deposit condition would cause undue hardship to the......
January 12, 2016 Case Laws Customs AT

Valuation - request for provisional clearance of imported cars against an ATA Carnet for the purpose of exhibition at Auto Expo - Carnet value does not constitute......
January 12, 2016 Case Laws Customs AT

Claim of refund of excess interest paid - The payment of excess interest was due to clerical error or due to mistake as to rate of interest applicable, the unjust......
January 12, 2016 Case Laws Customs AT

Levy of penalty on the Shipping Agency - issuing the second Bill of Lading after canceling the first - Seeking amendment in Import General Manifest (IGM) of the name of.....
January 12, 2016 Case Laws Income Tax AT

Penalty levied u/s 271(1)(c) - Even if it is considered for a moment to be a case of furnishing of inaccurate particulars of income, the same has been caused due to a......
January 12, 2016 Case Laws Income Tax AT

Revision u/s 263 - AO on merits has allowed the case u/s 54F of the Act in accordance with law. This cannot be a case for revision u/s 263 - A decision of the AO could.....
January 12, 2016 Case Laws Income Tax AT

Transfer pricing adjustment - TPO take the amount of ALP at NIL - determination of Management Consultancy Fee - foreign exchange loss in financial transactions cannot......
January 12, 2016 Case Laws Income Tax AT

Reopening of assessment - it is evident that the AO did not corroborate or examine the information received from the investigation wing before recording his own......
January 12, 2016 Case Laws Income Tax AT

Disallowance on account of interest expenses u/s.40A(2)(b) - the unsecured loan was required to be paid on demand, but in the case of related parties there was no such......
January 12, 2016 Case Laws Wealth-tax AT

Inclusion of aircraft in the wealth tax assessment - co-ownership of the aircraft - value of aircraft, which is used in the assessee’s business, cannot be included in......
January 11, 2016 Case Laws Income Tax AT

Whether surcharge and education cess could be charged when the tax is determined to be payable under the double taxation avoidance agreement? - The surcharge and......
January 11, 2016 Case Laws Income Tax AT

Additional depreciation u/s 32(1)(iia) - power turbines - Admissibility of additional depreciation cannot be denied to the assessee merely on the ground that......
January 11, 2016 Case Laws Income Tax AT

Transfer pricing adjustment - Early or late realization of sale proceeds is only incidental to transaction of sale, but not a separate transaction in nature. - the......
January 11, 2016 Case Laws Income Tax AT

Addition made u/s.69B - it is not the case of assessee that the value adopted by him for bank and declared to Revenue is different but the quantity matches - additions confirmed - AT
January 11, 2016 Case Laws Income Tax AT

Depreciation on the boilers and windmill leased out by the assessee disallowed to the extent of 50% - unless various components and accessories of the boiler and......
January 11, 2016 Case Laws Income Tax AT

Eligibility for claim of carry forward of deficit of an earlier year to assessee registered u/s.12A - The expenditure that can be so adjusted can only be expenditure on.....
January 11, 2016 Case Laws Service Tax AT

Scope of Works Contract Service - Since, in the instant case the issue appears to be latent to the interpretation of law at the initial stage of introducing due service,....
January 11, 2016 Case Laws Service Tax AT

Sub-Broker services or BAS - the show-cause notice in this case was raised on the respondent classifying the service as Stock Broker Service. Therefore, it cannot now......
January 11, 2016 Case Laws Central Excise HC

Adjustment of Payment of duty under the wrong code - whatever be the accounting difficulty, when undisputed fact is that the petitioner did pay a certain excise duty,......
January 11, 2016 Case Laws Central Excise AT

Extended period of limitation - It was the duty of the audit party to consider whether the classification was correct and the appellant had availed the benefit of......
January 11, 2016 Case Laws Central Excise AT

Denial of CENVAT Credit - "goods such as furniture and stationery used in an office within the factory are goods used in the factory and are used in relation to the......
January 11, 2016 Case Laws VAT and Sales Tax HC

The petitioner having chosen not to produce his books of accounts for perusal by the 1st respondent before the assessment, cannot be heard to complain of a violation of.....
January 11, 2016 Case Laws VAT and Sales Tax HC

Disallowance of exemption claim - sale of Maize - TNVAT - The exemption was a product based exemption and not user based exemption or an assessee based exemption - AO......
January 10, 2016 Case Laws Income Tax HC

Computation of Slump sale - ITAT had accepted the Assessee’s contention that in case the entire block of assets was sold, the written down value of the block of assets......
January 10, 2016 Case Laws Income Tax HC

TDS u/s 194A - Once an amendment is introduced, for the purpose of removing the anomalous situation or for the purpose of removing the confusions both in the manner in......
January 10, 2016 Case Laws Income Tax AT

Disallowance of commission paid to the Directors / shareholders - where the directors had given services and in recognition thereof, there was proposal to pay commission....
January 10, 2016 Case Laws Income Tax AT

Levy of penalty u/s. 271(1)(c) - As the contention of the assessee is far from bona fide and there was a clear-cut strategy to not only evade taxes, but also to file......
January 10, 2016 Case Laws Income Tax AT

Addition made u/s 41(1) - genuineness of sundry creditors - Once, the assessee is unable to discharge the primary onus cast upon him, then it is very difficult to......
January 10, 2016 Case Laws Income Tax AT

Revision u/s 263 - due and reasonable opportunity of being heard was not afforded to the assessee - nobody should be condemned unheard as per the maxim “Audi Alteram Partem” - AT
January 10, 2016 Case Laws Income Tax AT

MAT computation - whether the surcharge and educational cess is leviable only after giving credit for MAT and thereafter the tax computation made by the AO in ITNS-7......
January 10, 2016 Case Laws Service Tax AT

Demand of Interest beyond the scope of Show Cause Notice - appellant is required to pay the interest on the amount demanded in the show cause notice and confirmed by the....
January 10, 2016 Case Laws Service Tax AT

Utilization of Service Tax, paid by one assessee, by the another assessee after merger between the two - the issue herein is only non-observance of procedure of......
January 10, 2016 Case Laws Service Tax AT

Cenvat Credit - eligible as Input Service or not - Courier Service used by the appellants used for the movement of finished goods after the place of removal - Credit not allowed - AT
January 10, 2016 Case Laws Central Excise HC

Rectification of order - power of the tribunal to re-appreciate the facts and reverse the findings recorded in the Final order - Tribunal was justified in entertaining......
January 10, 2016 Case Laws Customs SC

Valuation of imported goods - The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such....
January 10, 2016 Case Laws Customs SC

Valuation of import of soda ash light - declared price was lower than invoice price since the market price was down drastically - the provisions of sub-section (1) of......
January 10, 2016 Case Laws VAT and Sales Tax HC

Reversal of Input Tax credit - t when admittedly the petitioner firm has paid the tax, he cannot be made liable for the failure on the part of the seller to report the......
January 8, 2016 Case Laws Income Tax SC

MAT computation - deferred revenue expenditure - it is nothing but a window dressing and the authority should not be mislead or guided by this balance sheet which is......
January 8, 2016 Case Laws Income Tax HC

Claiming deduction under Section 80 P(2) (a) (i) - The view expressed by this court as to the assessee being a co-operative society and not a co-operative bank in terms.....
January 8, 2016 Case Laws Income Tax AT

Exemption u/s 11 & 12 - the dominant motive in this case is not earning profit but to do charity in the form of public service by providing accommodation to the common......
January 8, 2016 Case Laws Income Tax AT

Addition under the head income from house property - A.O is directed to reduce the expenses incurred by the assessee for rendering additional services to the tenants for....
January 8, 2016 Case Laws Income Tax AT

Power of the CIT(A) to enhance the assessment u/s 251 - In absence of show cause notice to the assessee stating the defects , allegation and the manner of determining......
January 8, 2016 Case Laws Income Tax AT

Disallowance of interest under section 24(b) - assessee had submitted that it had requested the builder to complete their share of constructed area for which the......
January 8, 2016 Case Laws Income Tax AT

Addition on receipt of on-money - alleged cash having been paid after the date of execution of sale deed, no reliance could be placed on the aforesaid addition to hold......
January 8, 2016 Case Laws Income Tax AT

Exemption in terms of section 11(1)(a) - entitlement for carry forward of excess application of income - the claim of the assessee for carry forward of excess......
January 8, 2016 Case Laws Income Tax AT

Addition as unrecorded profit on sale of flats - there was no factual or legal basis to contemplate any notional or hypothetical sale consideration in the absence of......
January 8, 2016 Case Laws Income Tax AT

Advances collected from customers towards flat bookings in cash and later returned to the customers by way of account payee cheques cannot be at any stretch of......
January 8, 2016 Case Laws Service Tax HC

Erection, Commissioning or Installation Services - receipt of labour charges for installation and commissioning of GRP Pipes for various customers - The pipes that the......

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