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Highlights / Annotations / Catch Notes For October of 2016

Home Highlights October October 2016 Year 2016

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Showing 251 to 300 of 399 Records

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October 13, 2016 Case Laws Income Tax AT

Permanent Establishment (PE) in India - The principal i.e. the assessee was relying on the special skills and knowledge of the agent Sri V. Subramanian the Managing......
October 12, 2016 Circulars Customs

Procedure to be followed for obtaining permission for factory/warehouse Stuffing of export cargo by Manufacture Exporters, Merchant Exporters EOUs/SEZs- Reg. - Trade Notice
October 12, 2016 Case Laws Income Tax AT

TDS u/s 194J OR 194C - payment made to Chemtrol Engineers Ltd on account of AMC of mobile monitoring vans - section 194C is applicable in this case and not 194J - AT
October 12, 2016 Case Laws Income Tax HC

Reopening of assessment - we are at a loss to understand why the notice was sought to be served at the erstwhile address of the petitioner when the Department was fully.....
October 12, 2016 Case Laws Income Tax HC

Reference to DVO - The AO strongly disputes the correctness of the sale considerations reflected in the sale deeds. The assessment is yet to be made. The Assessing......
October 12, 2016 Case Laws Income Tax HC

Deduction u/s 35D(2)(c)(iv) - the term for “public subscription” employed in Section 35D(2)(c)(iv) of the Income Tax Act would include subscription by a section of the......
October 12, 2016 Case Laws Income Tax HC

Penalty u/s 271 (1)(c) - AO collected the accounts statements from the banks - nondisclosure would directly attract the provisions of Section 271 (1) (c) of the Act as......
October 12, 2016 Case Laws Service Tax AT

Refund claim - period of limitation - the payments made by the appellant were on account of differential amount of service tax and was not mere deposit during the period....
October 12, 2016 Case Laws Service Tax AT

Classification of service - credit rating activity - the advisory service provided by the appellant does not fall under the category of Management Consultancy Service,......
October 12, 2016 Case Laws Central Excise AT

Area based exemption - Notification No. 50/2003-CE requires increase in installed capacity by not less than 25% to grant exemption - exemption denied merely on suspicion....
October 12, 2016 Case Laws Central Excise AT

Denial of area based exemption - if the exemption is extended to one unit, the change in its ownership would not jeopardize the admissibility of exemption for remaining.....
October 12, 2016 Case Laws Customs SC

Levy of Anti dumping duty - The DA will do well to remember not to treat any information as confidential unless a claim of confidentiality has been made by any of the......
October 12, 2016 Case Laws Customs HC

Extension of validity period of DFIA licences - If such exporter has not availed of the Cenvat facility, then it cannot be deprived of the benefit of exemption from......
October 12, 2016 Case Laws VAT and Sales Tax HC

Input tax credit - whether the Hon'ble Tribunal was justified in rejecting the claim of the assessee for the Input Tax Credit, even though such purchases are not......
October 12, 2016 Articles Income Tax

Transaction is approved by the RBI and Government is not sufficient and the assessee has to benchmark the royalty payment separately - Income Tax
October 10, 2016 Case Laws Income Tax HC

Liability of directors of private company in liquidation - statutory creation of piercing of corporate veil - If the revenue wanted to apply the principle of lifting the....
October 10, 2016 Case Laws Income Tax HC

Merely because bank has gone in liquidation would not be sufficient reason to doubt the bank transaction in support of which, there was ample other evidence produced by.....
October 10, 2016 Case Laws Income Tax AT

Penalty u/s 271B - there is some force in the argument of the assessee that without the audit of the accounts for A.Y. 2007-08 the audit of the accounts for A.Y. 2008-09....
October 10, 2016 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - assessment was made accepting the revised return - undisclosed income towards excess cash, excess stock and list of outstanding debtors was......
October 10, 2016 Case Laws Income Tax AT

Application u/s 12A rejected - main objects of the assessee company are not covered under the provisions of section 2(15) of the Act and are not charitable in nature as.....
October 10, 2016 Case Laws Central Excise AT

Period of limitation - where the last date of filing the appeal is being Sunday, then the next working day shall be the last date for filing the appeal. - AT
October 10, 2016 Case Laws Customs HC

If the petitioner does not pay fine in lieu of confiscation, the remedy of the respondent is only to confiscate the goods. In such an event, there is no provision to......
October 10, 2016 Case Laws Customs AT

Mis-declaration of MRP at the time of import - The appellant cannot absolve themselves from the responsibility that the goods carried different MRP labels of the price......
October 8, 2016 Case Laws Income Tax AT

Transaction of shares - nature of income - business income or capital gain - magnitude of transactions carried out by the assessee in our view should not be very......
October 8, 2016 Case Laws Income Tax AT

Validity of reopening of assessment - Revenue in the instant case has come to the conclusive finding which attained finality that the transactions of purchase of shares.....
October 8, 2016 Case Laws Income Tax AT

Though the notice u/s 142 was not received by the assessee but he has participated in the proceedings. Therefore, the assessee has reasonable cause for noncompliance and....
October 8, 2016 Case Laws Income Tax AT

Short deduction of TDS - TDS u/s 194C OR 194I - PSF and X-Ray charges - PSF charges paid by the assessee on behalf of its customer, did not attract the provisions of section 194-I. - AT
October 8, 2016 Case Laws Income Tax AT

AO has not brought anything on record to substantiate that the expenditure on salary or facilities provided to the relatives of the trustees of the assessee society were....
October 8, 2016 Case Laws Income Tax AT

The reassessment proceedings were completed against the assessee to explain the deposits, whereas AIR information was in respect of amount received from HSBC Bank -......
October 8, 2016 Case Laws Service Tax AT

Intellectual Property Rights - whether the manufacturing/tie up based agreement entered into by the appellant-assessee with bottlers can be considered as agreement for......
October 8, 2016 Case Laws Service Tax AT

Refund claim - Unjust enrichment - Service recipient has reversed the cevnat credit subsequently after availing the same - copies of ledger produced - seen to have......
October 8, 2016 Case Laws Service Tax AT

Suo motu adjustment of excess payment of service tax made in October, 2008 with subsequent service liability - procedural violation - demand of service tax of the said......
October 8, 2016 Case Laws Central Excise HC

Evasion of excise duty - mere fact that the personnel of the Excise was officially posted in the factory premises and that there is no allegation of omission ipso facto.....
October 8, 2016 Case Laws Central Excise AT

Demand of differential duty - Valuation - The appellants sells 98% of his finished goods to outsiders/independent buyers, and only 2% of the finished goods manufactured.....
October 8, 2016 Case Laws Customs AT

Valuation - the case of enhancement of value are merely based on NIDB data, when such documents relating NIDB data were not even supplied to the appellants, thus not......
October 8, 2016 Case Laws Customs AT

Imposition of penalties u/s 114(i) - export of glass chimneys after verification and inspection - seal of container found broken - illegal export of Red Sanders -......
October 7, 2016 Case Laws Service Tax AT

Refund claims - period of limitation where refund claim was filed electronically within prescribed time - They later submitted in physical form all these documents with.....
October 7, 2016 Case Laws Service Tax AT

Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains,......
October 7, 2016 Case Laws Central Excise SC

Quantification of penalty - power to tribunal to reduce the penalty u/s 11AC below the amount of confirmed duty - the Tribunal could not reduce the penalty for an amount....
October 7, 2016 Case Laws Central Excise HC

Effect of the words “Subject to the provisions contained in Section 11AB” inserted in section 11AA - The contention therefore, that for applying section 11AA, all......
October 7, 2016 Case Laws Central Excise HC

Mode and manner of refund - whether the rebate claims of the assessee(s) were to be allowed in cash or sanctioned by way of re-credit - the duty paid through actual......
October 7, 2016 Case Laws Central Excise HC

Manufacture - change in tariff heading after processing - activities for processing TMT coils into TMT bars/rods after de-coiling, straightening and cutting into size......
October 7, 2016 Case Laws Central Excise HC

Entitlement of interest w.e.f. 21.8.2008 on refund of pre-deposit - whether @12% or 6% - Section 11BB - the appellant herein is entitled to payment of interest @ 12% per....
October 7, 2016 Case Laws Central Excise AT

Cenvat credit of Service tax paid by the service provider is available to the service recipient under Rule 3 even if Job worker was exempt from payment of service tax - AT
October 7, 2016 Case Laws Central Excise AT

Valuation - Clearance to inter-connected undertakings - merely because the units are interconnected undertakings the same would not be a ground to reject the transaction....
October 7, 2016 Case Laws Customs SC

Allegation of illegal export - in the absence of any evidence to show that the money was remitted by way of Hawala, the case of over-invoicing could not be established......
October 7, 2016 Case Laws Customs HC

The petitioner cannot seek for cross examination of the officer, who gave the report - the contention raised by the petitioner that they have to be permitted to cross......
October 7, 2016 Case Laws VAT and Sales Tax HC

Valuation - cash discount = it is always open to the AO to take into consideration those documents and take a decision in the matter. - AO need not restrict himself only....
October 7, 2016 Case Laws VAT and Sales Tax HC

Principle of 'lifting of the corporate veil' - recovery of duty / tax from the director cannot be made merely on the basis of allegation - The test of fraudulent conduct....
October 7, 2016 Notifications Income Tax

Income-tax (25th Amendment) Rules, 2016 - An application to the Assessing Officer to grant immunity from imposition of penalty under section 270A and from initiation of.....

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