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Highlights / Annotations / Catch Notes For January of 2016

Home Highlights January January 2016 Year 2016

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Showing 301 to 350 of 417 Records

1 ....3 4 5 678 9

January 8, 2016 Case Laws Service Tax AT

Valuation - Steamer agent services - reimbursement of expenses - inclusion of additional expenditure towards arranging drinking water, garbage clearance - expenses......
January 8, 2016 Case Laws Service Tax AT

Cenvat Credit - the benefit of cenvat credit on the service tax paid by the service provider cannot be denied, only on the ground that the invoices are in the name of......
January 8, 2016 Case Laws Central Excise AT

Valuation of goods - charges on account of training customer's staff being purely optional has no nexus with the manufacturing and marketing of goods and therefore, not.....
January 8, 2016 Case Laws Central Excise AT

Reversal of CENVAT Credit - electricity is sold outside for consideration - proceedings have been initiated only after the decision by the Hon'ble Supreme Court in......
January 8, 2016 Case Laws Central Excise AT

Cenvat Credit in respect of outward GTA used for removal of intermediate goods either to job worker or to their own other units - GTA in the present case being used up......
January 8, 2016 Case Laws Customs HC

Imposition of anti-dumping duty on Acrylonitrile Butadiene Rubber (NBR) imported from Korea RP. - Levy of anti-dumping duty on imports of Phenol. - Method and procedure.....
January 8, 2016 Case Laws Indian Laws HC

Validity of proceedings under SARFAESI Act - petitioner claims to be a bona fide purchaser of the property without knowledge of the prior alleged mortgage by the......
January 7, 2016 Case Laws Income Tax HC

Income tax settlement commission does not have the power to direct a special audit under section 142(2A) in the course of settlement proceedings under Chapter XIX-A of the said Act - HC
January 7, 2016 Case Laws Income Tax AT

Disallowance of discount on sale of car to various customers - assessee had granted discount to various customers on the sale of several model of the cars traded by the....
January 7, 2016 Case Laws Income Tax AT

Disallowance u/s 40A(3) - purchasing material for old father on cash payments - assessee and his son were acting in the relationship of principal and agent and the......
January 7, 2016 Case Laws Income Tax AT

TDS u/s 194J - The Samiti is required to contribute as per Section 18A of the Rajasthan Agricultural Marketing Act, 1961, which is a certain percentage of its income and....
January 7, 2016 Case Laws Income Tax AT

Estimation of income done by AO at 1% of the turnover - assessee’s business profits or losses fluctuate on year to year basis. There is no need to reject the Books of......
January 7, 2016 Case Laws Income Tax AT

Once it is established that the concerned sub-contract work was actually done or executed and this fact was accepted even by the A.O. by allowing partly the sub-contract....
January 7, 2016 Case Laws Income Tax AT

Unexplained investment u/s 69B - any investment made during the earlier years including the advances made, cannot be added as unexplained investment merely because that.....
January 7, 2016 Circulars DGFT

Permission for export of Finished Leather, Wet Blue and EI Tanned Leather through ICDs. - Public Notice
January 7, 2016 Case Laws Service Tax AT

Rejection of VCES - Levy of penalty - wavier u/s 80 - appellant had voluntarily paid the service tax dues alongwith interest and penalty equivalent to 25% of the tax on.....
January 7, 2016 Case Laws Service Tax AT

Levy of penalty - Waiver u/s 80 - it is seen that whatever tax is paid by the appellant is available to them as Cenvat credit. In such a situation, being a big company,....
January 7, 2016 Case Laws Service Tax AT

Refund claim - services used for export of goods - Notification No. 41/2007-ST - it clearly appears that such conditions are only to ascertain the nexus between the......
January 7, 2016 Case Laws Central Excise AT

Valuation of goods - appellant had not passed the cash discount to their customers - Cash discounts for prompt payment of price of goods on delivery, are admissible in......
January 7, 2016 Case Laws Central Excise AT

Extended period of limitation - allegation that respondent had undervalued the goods manufactured for STPL on job work basis. - When all facts are within the knowledge.....
January 7, 2016 Case Laws Central Excise AT

100% EOU - DTA sale of textile articles - exemption from payment of CVD - The duty payable on goods produced and cleared by a 100% EOU is to be seen in terms of......
January 7, 2016 Case Laws Central Excise AT

CENVAT Credit of Free supply - MRP based valuation - manufacture of razor and razor blades - inclusion of duty free blades and availing Cenvat Credit - Equating such......
January 7, 2016 Case Laws Customs AT

Denial of SAD exemption on the imported LPG through high sea sales - demand of SAD on the imported goods is not sustainable. - AT
January 6, 2016 Case Laws Income Tax HC

Reopening of assessment - non disposing of the objections - AO, by not disposing of the objections, would deprive the petitioner of an opportunity to challenge the......
January 6, 2016 Case Laws Income Tax HC

Depreciation - only 10% area was let out by the assessee to its associated concerns for administrative work whereas the remaining area was being used by it. Thus,......
January 6, 2016 Case Laws Income Tax HC

Interest paid to ICICI and IDBI band on funds utilized to make the impugned FDRs is an allowable deduction under section 57(iii) against the interest income on such FDRs - HC
January 6, 2016 Case Laws Income Tax HC

Whether the interest earned by the assessee on the fixed deposits kept for managing bank guarantees during pre-operative period would reduce the cost of the capital......
January 6, 2016 Case Laws Income Tax AT

Bad debts - the assessee has not placed on record before the lower authorities to show that it debtors were not in a position to pay the debts or have refused for......
January 6, 2016 Case Laws Income Tax AT

Addition under sec.41(1) on account of cessation of liability - assessee has no explanation to prove that the creditors in its books of account are genuine - additions confirmed - AT
January 6, 2016 Case Laws Income Tax AT

TDS on interest - section 194A shall also apply to individuals, where total sales, gross receipts or turnover from business or profession exceed the monetary limit......
January 6, 2016 Case Laws Income Tax AT

Exemption u/s. 11 denied - Education can be imparted, even through affiliated schools also. A perusal of the activities listed above demonstrates the same. The acitivty.....
January 6, 2016 Case Laws Wealth-tax AT

Reduction of debt for working out the net wealth of assessee - CIT has misunderstood from the balance-sheet filed by assessee that there is no loan liability on the said....
January 6, 2016 Case Laws Service Tax AT

Management Consultant Service - appellant submits that their activities are confined to supply the manpower and supervision thereof - the service provided by the......
January 6, 2016 Case Laws Central Excise AT

Cenvat Credit - input services - when the cost of any service is included to determine the valuation of the final product, CENVAT credit cannot be denied of such tax......
January 6, 2016 Case Laws Central Excise AT

SSI Exemption - valuation - clandestine removal of goods - merely because the invoices issued did not follow their sequential number it is not sufficient to hold that......
January 6, 2016 Case Laws Service Tax AT

CENVAT Credit - the employees had purchased food coupons from M/s. Accor Radhakrishna Corporate Services Limited. It cannot be said that the said Company had provided......
January 6, 2016 Case Laws Central Excise AT

Remission of duty - Loss due to auto combustion - Even if the insurance company did not consider the quantity which had oozed out, there is no denying the fact that the.....
January 6, 2016 Case Laws Customs HC

Smuggling of Gold into India - Proceeding under COFEPOSA Act - A step taken to secure the presence of the person against whom an order of detention is issued cannot be.....
January 6, 2016 Case Laws VAT and Sales Tax HC

Levy of entry tax on Coolants - whether or not it is a petroleum by product - Liberty is reserved to the 2nd respondent-clarifying authority to have the ‘coolant’......
January 6, 2016 Case Laws VAT and Sales Tax HC

Cancellation of exemption certificate of 100EOU - PGST / PVAT - assessment years 2000-01 and 2001-02, the appellant exported nothing outside India. In the assessment......
January 6, 2016 Case Laws FEMA AT

Importers who had acquired foreign exchange from their authorized dealers for the purpose of imports of specified goods - there is no contravention of Section 8(3) or......
January 5, 2016 Case Laws Income Tax AT

TDS on Sodexo coupons given by an employer to the employee - Sodexo coupons given by an employer to the employee are not amenable to TDS provisions. - AT
January 5, 2016 Case Laws Income Tax AT

Estimation of income from house property - AO failed to appreciate such estimation of annual letable value as per provision of Section 23(1)(a) was called for only in......
January 5, 2016 Case Laws Income Tax AT

Levy of fees under section 234E - Fee for default in furnishing statements - late filing of TDS returns - levy of fee prior to 1.6.2015 deleted - AT
January 5, 2016 Case Laws Service Tax AT

Franchisee Service - Amount received from affiliates being RCs and LCs - Scope of the MOU - Indeed, the MOU in question is so clear an example of “franchise” as defined....
January 5, 2016 Case Laws Service Tax AT

Cenvat Credit - eligible input services - the appellant has rightly taken the cenvat credit on the input service provided by the sub-contractors and they have paid the......
January 5, 2016 Case Laws Service Tax AT

Claim of refund of service tax paid wrongly by the sub-contractor - The sub-contractor having not contested the classification, the appellant cannot come before the......
January 5, 2016 Case Laws Service Tax AT

Levy of penalty - waiver u/s 80 - Job Work - having regard to the fact that appellant is a proprietory firm, undertaking a single activity of anodization and in view of.....
January 5, 2016 Case Laws Central Excise AT

Cenvat Credit - return of rejected articles of rubber back from their customer - if any inputs are issued to the job-worker for manufacturing and manufacturing activity....
January 5, 2016 Case Laws Central Excise SC

100% EOU - Claim of exemption - In a three legged race for export promotion by the Customs and Export Promotion authority, the two authorities cannot run in opposite directions. - SC

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