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Highlights / Annotations / Catch Notes For October of 2016

Home Highlights October October 2016 Year 2016

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Showing 101 to 150 of 399 Records

1 234 5 6 7........ 8

October 22, 2016 Case Laws Income Tax HC

Levy of penalty u/s 271 (1)(c) - Explanation 4 to section 271(1)(c) is clarificatory and not substantive and would apply even to assessment year prior to April 1, 2003,.....
October 22, 2016 Case Laws Income Tax HC

There cannot be one order of assessment by AO for the same period for which the Commission would also pass the order of settlement. Accepting the contention that even if....
October 22, 2016 Case Laws Income Tax HC

Challenge to the transfer of case u/s 127 - the contention of the Petitioner that it had not participated in the assessment proceedings, consequent to the impugned order....
October 22, 2016 Case Laws Income Tax HC

Reopening of assessment - claiming exemption u/s 11 - assessment came to be reopened by giving notice u/s 148 by the very same officer, who executed the scrutiny......
October 22, 2016 Case Laws Income Tax HC

Seeking stay of recovery proceedings - sick industrial unit - seeking protection - failure to discharge TDS liability - the actual injury or alleged threat to the......
October 22, 2016 Case Laws Service Tax AT

Composite services - job of transportation of storage tank and other material, loading and unloading work, excavation of earth and other hard rocks and civil work of......
October 22, 2016 Case Laws Service Tax AT

The amount of service tax paid on the transportation of the empty containers from yard to factory for stuffing of the export goods and return of the empty container is......
October 22, 2016 Case Laws Central Excise AT

Area based exemption - Eligibility of benefit of N/N.50/2003 - e claim made by the appellant about commercial production on 31.3.2010 was found to be on the basis of......
October 22, 2016 Case Laws Central Excise AT

Liability to duty - principal manufacturer or job worker - the principal manufacturer i.e. who furnished the undertaking under notification 83/94 and 84/94 is liable to duty - AT
October 22, 2016 Case Laws Central Excise AT

An appeal by the assessee - Tribunal has discretion to refuse or to admit the appeal in respect of order referred to clause (b) or Clause (c) or clause (d) where amount.....
October 22, 2016 Case Laws Customs HC

Recovery of benefit Focus Product Scheme (FPS) - DGFT has powers to issue a circular / clarificatrion - However, a clarification cannot run counter to the plain......
October 22, 2016 Case Laws VAT and Sales Tax HC

Input tax credit - Items of the electronic gadgets or mobile or drinking water are required for the incidental activity of the principle object of manufacture or trading....
October 22, 2016 Case Laws Central Excise CGOVT

Proof of export - ARE-1 application is the basic essential document for export. Filing of ARE-1 having been specifically contemplated under notification issued under......
October 21, 2016 Case Laws Service Tax AT

Activity of toll collection on commission basis would not fall under the category of business auxiliary services, so as to make the same liable to service tax - service.....
October 21, 2016 Case Laws Service Tax AT

Service provided by the appellant to the respondent M/s NTPC Ltd. clearly falls under the category of Commercial or Industrial Construction Service - service Tax leviable. - AT
October 21, 2016 Case Laws Central Excise AT

Manufacture - intermediate product - job work - sugar syrup prepared within the factory in further manufacturing of biscuits for their principal - marketability of the......
October 21, 2016 Case Laws Central Excise AT

Intention to remove the goods without the payment of duty - non-accountal of goods in the RG-1 register - search in the premises - malafide intention upheld - AT
October 21, 2016 Case Laws Central Excise AT

Transaction value or MRP based valuation - the appellants had cleared 6 gms. sachet of the Hair Dye in a monopack carton containing six numbers of such sachet -......
October 21, 2016 Case Laws Central Excise AT

Classification reusable Baby Cotton Nappies (diapers) - The Item description given for Chapter Heading 61.11 clearly covers the subject items viz., baby diaper and baby.....
October 21, 2016 Case Laws Central Excise AT

Rejection of refund claim - reversal of CENVAT credit under protest - There is no murmur or protest or disagreement with the view taken by the inspecting officers as can....
October 21, 2016 Case Laws Customs AT

Valuation - rejection of declared value of import of goods - Only for the reason that the insurance policy of some of the consignments of being higher amount the value......
October 21, 2016 Case Laws VAT and Sales Tax HC

Taxability of a Car Stereo System - "electronic goods" falling under Entry 75 or "motor vehicle falling under Entry 18 - It cannot be gainsaid that a car stereo does add....
October 21, 2016 Case Laws VAT and Sales Tax SC

Exemption on polished granite stone - if a polished granite which is a slab and used on the floor, it cannot be called a tile for the purpose of coming within the ambit.....
October 21, 2016 Case Laws Income Tax AT

TDS u/s 194C - The role of the lorry owners was very limited to the extent of carriage of goods without any other liability. Therefore, they cannot be considered as......
October 21, 2016 Case Laws Income Tax AT

The assessee has not undertaken charitable activity during the year, therefore, it is not eligible for exemption u/s. 11 - AT
October 21, 2016 Case Laws Income Tax AT

Eligibility of deduction u/s.80P(2)(a)(i) - when there were no takers for the money, which assessee as a part of its objects wanted to lend, the only available choice......
October 21, 2016 Case Laws Income Tax AT

Disallowance of kist payment (lease rent) - prior period item - Kist payment for the previous period - It is not the case of the department that this method of......
October 21, 2016 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - conscious concealment of facts by the assessee - non disclosure of bank accounts in which cash was deposited - assessee deliberately concealed......
October 21, 2016 Case Laws Income Tax AT

Levy of penalty u/s 271(1)(c) - merely treating the business loss as speculation loss by the AO does not automatically warrant inference of concealment of income or......
October 20, 2016 Case Laws Income Tax SC

Partnership firm - Nature of the Certain considerations received after the dissolution of the firm - The appellants as erstwhile partners are liable to pay capital gain.....
October 20, 2016 Case Laws Income Tax AT

Estimation of income - profit may be taken @8% of the total receipts/ deposits as against the addition made u/s. 68 on account of cash deposit - assesssee is a part time....
October 20, 2016 Case Laws Income Tax AT

Failure to Serve notice u/s 143(2)to the legal heir - failure of the AO to issue and serve notice u/s 143(2) of the Act to the legal heir in accordance with the law......
October 20, 2016 Case Laws Income Tax AT

Penalty levied u/s. 271(1)(c) - as per rule of evidence there is distinction between set of facts not proved and facts disproved and facts proved - No penalty - AT
October 20, 2016 Case Laws Income Tax AT

Allowance of of deduction u/s.10AA - whether the export sales as supporting manufacturer, Sales to EOUs and SEZs are eligible for deduction u/s.10AA? - when as S.10AA......
October 20, 2016 Case Laws Income Tax AT

Keymen Insurance premium - in the absence of any contrary material placed by the Revenue that the 3 Directors are not the key persons, we are of the view that the......
October 20, 2016 Case Laws Income Tax AT

Additions u/s 40(a)(ia) for non deduction of TDS - it was claimed that, these amounts were disallowed u/s 40a(ia) suo motu - assessee-company had not made any attempt to....
October 20, 2016 Case Laws Service Tax AT

Advertising agency services - The extended definition, cannot bring an entirely alien and unconnected services or a manufacturing activity within scheme of levy of service. - AT
October 20, 2016 Case Laws Service Tax AT

Refund claim - payment of service tax and sales tax on supply and installation of the said Fire Hydrant System - no evidence to show charging of paid amounts for......
October 20, 2016 Case Laws Service Tax AT

Extended period of limitation - As such the assessee's activity were fully in the knowledge of the Revenue, in which case delayed issuance of the show cause notice in......
October 20, 2016 Case Laws Service Tax AT

Taxability of secondary services - the appellants are secondary service providers for the shipping lines, brokerage commission of 2% paid for booking of export cargo......
October 20, 2016 Case Laws Central Excise AT

Returned goods cleared as scrap - Rule 16 it cannot be said that the process by which the defective goods are converted into scrap, should be considered as manufacture......
October 20, 2016 Case Laws Central Excise AT

Taking credit of of duty paid by the SEZ unit on returned goods - the procedure of Rule 16 of Central Excise Rules, 2002 does not come in the way in denying the credit - AT
October 20, 2016 Case Laws Central Excise AT

Denial of CENVAT credit - manufacture of motor vehicle chassis - availing various input services in or in relation to the manufacture of final products - credit allowed - AT
October 20, 2016 Case Laws Central Excise AT

Applying the “User Test” to the facts in hand, the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as......
October 20, 2016 Case Laws Customs AT

Classification of goods - Air Conditioner Resistors - classified under Chapter 85334090 or classifed under Chapter heading 84159000 - there is no scope for......
October 20, 2016 Case Laws Customs AT

Restoration of CHA licence - The Regulations do not require that each and every authorisation should be acknowledged by a customs officer. As long as authority letter is....
October 20, 2016 Case Laws VAT and Sales Tax HC

Scope of taxable turnover - the market committee acts as a facilitator for which a fee is collected - fee/cess paid by the petitioner to the market committee cannot form....
October 20, 2016 Case Laws VAT and Sales Tax HC

Branch transfers / stock transfer - form “F” of CST - the requirement of Form “F” in terms of CST Act cannot be substituted with other documents in support of proof of......
October 19, 2016 Circulars Income Tax

Due date for filing Income-tax return and reports of audit extended for taxpayers in the state of Jammu & Kashmir - Order-Instruction
October 19, 2016 Articles Income Tax

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