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Highlights / Annotations / Catch Notes For January of 2016

Home Highlights January January 2016 Year 2016

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Showing 351 to 400 of 417 Records

1 ....4 5 6 789

January 5, 2016 Case Laws Central Excise AT

Valuation -The law does not require charging of duty on freight for technical lapse of not indicating the freight charges separately on the excise invoice. - AT
January 5, 2016 Case Laws Central Excise AT

SSI Exemption - Clubbing of clearances - Merely because common electricity connection was used by both the units by itself will not make it a dummy of one another.......
January 5, 2016 Case Laws Central Excise AT

Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - ......
January 5, 2016 Case Laws Customs AT

Denial of refund claim - Bar of limitation - The appellant requested for reassessment of the Bill of Entry vide their letter dt. 18.12.2000 addressed to the Deputy......
January 5, 2016 Circulars Central Excise

Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court - Order-Instruction
January 5, 2016 Circulars DGFT

Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments - Public Notice
January 5, 2016 Circulars FEMA

Master Direction – Reporting under Foreign Exchange Management Act, 1999 - Master Direction
January 5, 2016 Circulars FEMA

Master Direction – External Commercial Borrowings, Trade Credit, Borrowing and Lending in Foreign Currency by Authorised Dealers and Persons other than Authorised......
January 5, 2016 Circulars FEMA

Master Direction – Opening and Maintenance of Rupee/Foreign Currency Vostro Accounts of Non-resident Exchange Houses - Master Direction
January 5, 2016 Notifications Customs

Export duty on Iron ore pellets reduced to Nil rate from 5% - Seeks to further amend notification No 27/2011-Customs dated 1.03.2011 - Notification
January 5, 2016 Case Laws Indian Laws HC

Rebuttal of presumption - Complaint u/s 138 of the Negotiable Instruments Act - Cheque Bounce due to payment stopped by drawer - discharge of liability - The defence......
January 4, 2016 Case Laws Income Tax AT

AO was not justified in holding that the income of the assessee arising from performance of associated drilling activity through the provisions of oil field equipment on....
January 4, 2016 Case Laws Income Tax AT

TDS u/s 194J - the transaction was a transaction of outright purchase of copyright and not a mere payment for past and future royalties. The price paid for outright......
January 4, 2016 Case Laws Income Tax AT

Expenditure incurred by the assessee with regard to payment of logo charges - payment of royalty and logo charges are revenue in nature, therefore, has to be allowed......
January 4, 2016 Case Laws Income Tax AT

Disallowance of short- term capital loss - When the incident of tax being sale of units occurred prior to the introduction of the bill proposing the amendment in......
January 4, 2016 Case Laws Income Tax AT

Entitlement to deduction u/s.80IA - Fiction created in sub-section does not contemplate to bring set off amount notionally. Fiction is created only for the limited......
January 4, 2016 Case Laws Income Tax AT

Transfer pricing adjustment - selection of comparable - Tribunal specified the aspects that may be kept in mind by the DRP while addressing the objections in respect to.....
January 4, 2016 Case Laws Income Tax AT

Entitlement to deduction u/s 10B - it is trite law that accounting entries are not decisive in determining the question of eligibility for a claim of deduction or exemption - AT
January 4, 2016 Case Laws Service Tax AT

Exemption to business auxiliary services - the activity would fall within the exemption Notification No. 1/2004-ST dated 10/9/2004, clause (d), that provides exemption......
January 4, 2016 Case Laws Central Excise AT

Clandestine removal of goods - assumption / presumption - demand based on the statement - charge of clandestine removal is not sustainable in the absence of any......
January 4, 2016 Case Laws Central Excise AT

Denial of refund claim - Valuation - the liquidated damages (LD) had to be factored in to arrive at the correct transaction value which has to be treated as assessable.....
January 4, 2016 Case Laws Central Excise AT

Cenvat Credit - Job Work - in view of the provisions of Rule 4(5)(a) of the Cenvat Credit Rules, 2004, there is no requirements made either for return of scrap from the....
January 4, 2016 Case Laws Customs AT

Import of areca nuts (betel nuts) against Duty Free Import Authorisations (DFIA) - Clearance of the subject goods i.e. Betel Nut Splits (not fit for human consumption).....
January 4, 2016 Case Laws Customs AT

Valuation of imported goods - Once it is undisputed fact that the declared value was not accepted and for the purpose of assessment valuation was done on the basis of......
January 4, 2016 Case Laws Customs AT

100% EOU - The appellant was entitled to do job work for the principal manufacturer located in DTA. In such a scenario, we are of the view that non-taking of the......
January 2, 2016 Case Laws Income Tax HC

Deemed dividend u/s 2(22)(e) - non deduction of TDS - looking to large number of adjustment entries in the accounts between two entities, the amounts were not in the......
January 2, 2016 Case Laws Income Tax HC

Clarification on the question of liability to deduct tax at source arising out of the amended section 194A w.e.f 01.06.2015 - TDS on interest on payment of compensation.....
January 2, 2016 Case Laws Income Tax HC

Additional Depreciation u/s 32 - claim of 10% (50% of 20%) in the first year and balance 10% in the second year - the balance 10% additional deduction can be availed in....
January 2, 2016 Case Laws Income Tax AT

Disallowance of set off of brought forward loss from transfer of short-term capital asset against gains arising from transfer of long-term capital asset - provisions of.....
January 2, 2016 News Indian Laws

Any payment to non-resident if taxable in India, TDS will be deducted @20% in absence of PAN
January 2, 2016 Case Laws Income Tax AT

Gain arising on sale of agricultural land - exemption u/s 2(14) denied - assessee has held the impugned agricultural lands as investment only and not as stock in trade,.....
January 2, 2016 Case Laws Income Tax AT

MAT computation - exclusion of income of SEZ unit while computing Book Profit u/s 115JB - book profit computed under section 115JB will not include income of SEZ Unit - AT
January 2, 2016 Case Laws Income Tax AT

TDS u/s 195 - non deduction of TDS on leasing charges paid to the non-resident company - In view of the DTAA, lease rental received by M/s Crono Containers Ltd, from the....
January 2, 2016 Case Laws Income Tax AT

Disallowance of key man insurance premium paid - it is not known how the payment of ₹ 10 lakhs towards premium is going to protect the assessee-company from......
January 2, 2016 Case Laws Service Tax AT

Refund of service tax - period of limitation - whether protest is required to submitted at every time of making payment of service tax - Held No - it is not understood.....
January 2, 2016 Case Laws Service Tax AT

Levy of service tax on incentive received - the same is more in the nature of a prize money for a good performance by the appellant and are in no way linked to the value....
January 2, 2016 Case Laws Central Excise AT

Duty demand - Manufacture of transmission assembly - Captive consumption - during the period 1996-1998, the tractors with capacity of less than 1800 cc were exempt -......
January 2, 2016 Case Laws Central Excise AT

Cenvat Credit - assessee is entitled to Cenvat credit on services received in the manufacture of absolute alcohol or rectified spirit, which have been further used for.....
January 2, 2016 Case Laws Central Excise AT

Duty demand - shortages in inputs received and goods which are part of work in progress - the finding that cenvat credit available on ingots is to be reversed is without....
January 2, 2016 Case Laws Central Excise AT

Cenvat Credit - input used for manufacture of capital goods to be used captive - Mere allegation that impugned goods are used in foundation or construction platform is......
January 2, 2016 Case Laws Central Excise AT

Confiscation of goods where the duty has been set aside on the ground of period of limitation - othing survives for holding that the goods are liable to confiscation. - AT
January 2, 2016 Case Laws VAT and Sales Tax HC

Recovery of tax when the appeal is pending before the appellate authority - deposit of 50% dues followed by Bank guarantee - appeals are to be disposed of within a......
January 1, 2016 Notifications FEMA

A person resident in India allowed to have a general or life insurance policy issued by an insurer outside India - RBI notifies the regulations / conditions
January 1, 2016 Notifications FEMA

Debit cards, ATM cards or any other instrument by whatever name called that can be used to create a financial liability, Notified as ‘currency’. - RBI
January 1, 2016 Notifications Income Tax

Transactions in relation to which permanent account number is to be quoted in all documents - Income–tax (22nd Amendment) Rules, 2015 - Notification
January 1, 2016 Case Laws Income Tax HC

Certificate under Section 10(23C)(vi) refused - certificate under Section 12A already issued - petitioner institution is established for the sole purpose of imparting......
January 1, 2016 Case Laws Income Tax AT

Determination of taxable income - Best Judgment Assessment u/s 144 - AO failed to collect details by exercising his power in order to determine the fair income of the......
January 1, 2016 Case Laws Income Tax AT

Condonation of delay - delay in filing appeal - The assessee, has therefore, not been vigilant in challenging the re-assessment proceedings as well as the penalty......
January 1, 2016 Case Laws Income Tax AT

Disallowance of deduction of interest expenditure from interest Income - there is a director nexus between the interest earned from the company and the interest paid to....
January 1, 2016 Case Laws Income Tax AT

Amount received is in the nature of royalty or not - taxability in India - Section 9(1)(xi) - activity of providing access to its internet by which it provides a gateway....

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