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Highlights / Annotations / Catch Notes For January of 2016

Home Highlights January January 2016 Year 2016

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Showing 51 to 100 of 417 Records

123 4 5 6........ 9

January 28, 2016 Case Laws Income Tax AT

Nexus between the revenue earned and cost incurred - ascertaining whether a service has actually benefitted the taxpayer or not is not within the prerogative of the Tax.....
January 28, 2016 Case Laws Income Tax AT

Validity of order passed u/s. 143(3) read with section 144C(13) - the final order should have been passed on or before 30.11.2014, but the same has been passed on......
January 28, 2016 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - exempted capital gains shall not enter the stream of the expression ‘accumulated profits’ and the company BKFCPL has got only negative......
January 27, 2016 Case Laws Service Tax AT

Supply of tangible goods - revenue was of the view that allowing use of such capital assets amounts to providing of services, namely, "supply of tangible goods" service.....
January 27, 2016 Case Laws Service Tax AT

Club or Association Services - collection of subscription from their members during the period 2005-06 - This issue is no more res-integra in view of various decisions......
January 27, 2016 Case Laws Central Excise AT

Duty demand - cenvat credit - appellant are not liable to pay any amount in respect of clearance of slag/dust which has been cleared by them without payment of duty as......
January 27, 2016 Case Laws Central Excise AT

Adjustment of amounts of refund due to the respondent against confirmed dues of penalty - Section 11 of the Central Excise Act does not provide for adjustment of money......
January 27, 2016 Case Laws Central Excise AT

Under-valuation being from related persons - interconnected undertaking - Both the entities are controlled by the same person - All the observations are fact based......
January 27, 2016 Case Laws Customs AT

Renewal of nonest Custom House Agent License - CHALR 2004 - In the present case the appellant had failed to appoint a Regulation 8/9 qualified employee before the......
January 27, 2016 Case Laws Customs AT

Claim of Refund of duty paid after finalization of provisional assessment - the doctrine of unjust enrichment will not be applicable as the present refund claim relates....
January 27, 2016 Case Laws Customs AT

Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the....
January 27, 2016 Case Laws Customs AT

Proper officers - Whether DRI is the proper officer - jurisdiction of DRI to initiate proceedings - In the wake of Section 28(11) ibid, Show Cause Notices issued by DRI....
January 27, 2016 Case Laws Customs AT

Revocation of CHA License - forfeited of entire amount of security deposit - We do not find any force in this argument for the reason that even if the offence is......
January 27, 2016 Case Laws VAT and Sales Tax HC

Demand of composition tax on service contract involving supply of labour, trenching and excavation works - Delhi Value Added Tax (DVAT) - the legislative intention was.....
January 27, 2016 Case Laws VAT and Sales Tax HC

Purchase of Goods against Form C - concessional rate of tax - Deputy Commissioner amended the registration certificate after deleting the two items, namely,......
January 27, 2016 Case Laws Indian Laws SC

Eviction of tenant from mortgaged property - validity of lease - A non obstante clause (Section 35 of the SARFAESI Act) cannot be used to bulldoze the statutory rights......
January 27, 2016 Case Laws Income Tax AT

Exemption u/s 54 - gift of the property so purchased to the daughter - exemption allowed subject to that, during the restriction period, the daughter shall not transfer.....
January 27, 2016 Case Laws Income Tax AT

Application of income in the computation of total income of assessee u/s. 11 - claim of assessee in respect to repayment of 'ways and means loan', borrowed during......
January 27, 2016 Case Laws Income Tax AT

Validity of assessment - non-existent entity consequent to the order of merger - final order of assessment for Assessment Year 2010-11 dt.30.12.2014 passed in the name.....
January 25, 2016 Notifications Companies Law

Companies (Incorporation) Amendment Rules, 2016 - Notification
January 25, 2016 Case Laws Service Tax AT

Import of services - 'pouring fees' and 'signing fees' - clearly the service activity involved is not sale of space and time as contended by the appellant. What is sold....
January 25, 2016 Case Laws Service Tax AT

Territorial Jurisdiction - SCN issued by Mumbai Office of Service Tax Department for whole of India offices -The Commissioner should have refrained from adjudicating and....
January 25, 2016 Case Laws Service Tax AT

Extended period of limitation - Valuation - Real Estate Agent services - inclusion of administrative charges/transfer charges recovered by it from its clients - Extended....
January 25, 2016 Case Laws Service Tax AT

Marketing and advertising activities undertaken for ICICI Bank - The respondent has not been able to demonstrate as to how and on what basis it had a bonafide belief......
January 25, 2016 Case Laws Central Excise AT

SSI Exemption - The leaflets manufactured by the appellant are not branded goods since that was not traded as such for purchase by general public. Such fundamental test....
January 25, 2016 Case Laws Customs AT

The appellant who is the second purchaser, bought the car from the first purchaser i.e. M/s. HFCL after a year or so, was not at all aware of the mischief played by the.....
January 25, 2016 Case Laws Customs AT

Export of Basmati Rice - length and breadth, of the grain - AGMARK standards - DGFT policy circular has clearly indicted that the same may be done - the goods are......
January 25, 2016 Case Laws VAT and Sales Tax HC

Levy of VAT / Sales Tax - Since the the sale of goods has taken place outside the State of Gujarat, the question as to whether or not subjecting the Natural Gas to the......
January 25, 2016 Case Laws VAT and Sales Tax HC

Input Tax Credit on the capital goods - crushing of stone is manufacturing activity or not. - TNGST - the crusher machine cannot be treated as capital goods - HC
January 25, 2016 Case Laws Indian Laws HC

Money Laundering - offenses are bailable or not - whether the offence is cognizable or non-cognizable - as noticed, Section 4 provides for punishment for more than 3......
January 25, 2016 Case Laws Income Tax AT

When the trading by the assessee company is accepted by the Revenue as incidental to its main business during the earlier years, the income cannot be treated as income......
January 25, 2016 Case Laws Income Tax AT

Charging of late fee u/s 234E while processing the return u/s 200A - While processing the return u/s 200A of the Act, the ld.AO cannot impose levy of fees under section 234E - AT
January 25, 2016 Case Laws Income Tax AT

Addition on account of long term capital gain on transfer of development rights of undivided share in a property - the assessee was only liable for long term capital......
January 25, 2016 Case Laws Income Tax AT

TDS u/s 194H - whether expenditure towards “Authority to Guarantee charges” falls within the ambit of section 194H or not?- Held no - The requirement of an agent and......
January 25, 2016 Case Laws Income Tax AT

Addition on interest income on the basis of AIR data - once the interest amount has been credited to the assessee and tax has been deducted by the payer, the assessee......
January 25, 2016 Case Laws Income Tax AT

Disallowance of interest expenditure under section 36(1)(iii) - assessee has a business interest in the sister concern, therefore, advancement of interest free loan to......
January 25, 2016 Case Laws Income Tax AT

Club membership fees paid for employees is allowable u/s 37 - assessee has given detailed list of persons for whom the membership is taken. Therefore disallowance of......
January 24, 2016 Case Laws Service Tax AT

Rejection of VCES-I declaration - if the information is sought of roving nature even though communication regarding seeking information quoted Section 14 which shall......
January 24, 2016 Case Laws Service Tax AT

Point of Taxation Rules (POT) - Formal invoices were not issued by the appellant because service receivers were not ready to enter into a contract with the appellant......
January 24, 2016 Case Laws Service Tax AT

Import of IPR services - reverse charge - only such intellectual property rights which are covered under Indian law in force alone are chargeable to service tax under......
January 24, 2016 Case Laws Central Excise SC

Valuation - inclusion of notional interest in advances - respondent-assessee had obtained certain advance sums from some companies/users to supply the bottles and on......
January 24, 2016 Case Laws Customs AT

Refund - unjust enrichment - Mere production of copy of ledger account showing refund amount as customs duty paid under protest is not sufficient to establish that they.....
January 24, 2016 Case Laws Customs AT

Levy of anti-dumping duty on import of PVC resin DG-1000K from China - Notification No.11/2008-Cus - amending Notification No. 38/2008-Cus dated 24.3.2008 has only......
January 24, 2016 Case Laws VAT and Sales Tax HC

Release of the bank guarantee - once the assessment order is set aside by the Appellate Authority, the security relating to the demand comes to an end. Once the......
January 24, 2016 Case Laws Income Tax AAR

Taxability of Settlement amount - TDS u/s 195 - The settlement amount payable/paid by Satyam under the stipulation to the QSF pursuant to the judgment and final approval....
January 24, 2016 Case Laws Income Tax HC

TDS on payment for Value Added Reseller (VAR) of software related to healthcare and hospitality. - what was transferred was not copyright or the right to use a copyright....
January 24, 2016 Case Laws Income Tax HC

TDS u/s 194J - payment of transmission charges - There was neither transfer of any technology nor any service attributable to a technical service offered by the KPTCL......
January 24, 2016 Case Laws Income Tax AT

Set off of accumulated losses - Since the order of BIFR is inconsistent with the provisions of IT Act as far as setting off of accumulated losses beyond eight years......
January 24, 2016 Case Laws Income Tax AT

Unexplained investment u/s. 69 - Difference in opening balance of loan figure is to be brought to tax, it cannot be added as income in the Asst Year 2009-10 and it......
January 24, 2016 Case Laws Income Tax AT

Employees’ stock option scheme benefit taxability - The payment having been established as salary/employee cost, the same is revenue in nature. This expenditure claimed.....

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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.

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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...

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

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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

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