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Highlights / Annotations / Catch Notes For October of 2016

Home Highlights October October 2016 Year 2016

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Showing 301 to 350 of 399 Records

1 ....3 4 5 678

October 7, 2016 Case Laws Income Tax AT

Exemption u/s 10B - sale of hardware cannot be a part of software exported by the assessee - sale of hardware cannot be a part of export turnover. - AT
October 7, 2016 Case Laws Income Tax AT

No addition can be made u/s. 153A unless there are certain documents or material found in the search to support the view of the AO regarding low household withdrawals. - AT
October 7, 2016 Case Laws Income Tax HC

CIT(A) jurisdiction to consider the status of the appellant as an AOP - True that in the earlier years, the issue was not raised. - Merely because, it was not raised, it....
October 7, 2016 Case Laws Income Tax HC

Unexplained source of huge Cash Deposit in Bank Account - assessee declared his income u/s 44AF - Whether Presumptive charge of income u/s 44AF distinguishable from......
October 6, 2016 Notifications Income Tax

Income-tax (24th Amendment) Rules, 2016 - Expenditure for obtaining right to use spectrum for telecommunication services. - Notification
October 6, 2016 Case Laws Service Tax AT

Commission paid to overseas agent - reverse charge - Benefit of Notification No. 18/2009-ST - appellant has complied with the condition of the notification - commission.....
October 6, 2016 Case Laws Service Tax AT

Service for loading goods by the contractor on weight basis - the activity of loading/unloading cannot be termed as supply of Manpower Recruitment Agency Service - AT
October 6, 2016 Case Laws Service Tax AT

Import of services from non-resident associate group company situated in Netherland - Reverse charge - The appellant is liable to pay service tax on services received......
October 6, 2016 Case Laws Service Tax AT

Tour operator service - All the planning of tours have been made by M/s Gujarat Ambuja Cements Ltd. In that circumstances, w.e.f, 10/9/04, the appellant is, out of the......
October 6, 2016 Case Laws Service Tax AT

Cenvat Credit - input services - transportation cost of the hazardous waste which was generated during the course of manufacture of finished goods - credit allowed - AT
October 6, 2016 Case Laws Central Excise AT

Cenvat Credit - The premises of the consignment agents are covered in place of removal. The appellant correctly taken cenvat credit on commission paid to consignment......
October 6, 2016 Case Laws Central Excise AT

Evasion of duty - packing of excess cement of about 200 gms. in each bag - weight declared was of 50 kgs - The weight of 50.200 kgs. per bag found by the Department -......
October 6, 2016 Case Laws Central Excise AT

Cenvat Credit - Noise Monitoring service - The said service used for the welfare of the employees and is essential for the manufacturing activity - credit eligible. - AT
October 6, 2016 Case Laws Central Excise AT

Valuation - the provisions of Rule 5 of Central Excise Rules complied with and the excess of transportation charges need not to be included in the assessable value for......
October 6, 2016 Case Laws Central Excise AT

Price escalation clause - supplementary invoice on the basis of the price escalation given by MSEB - whether demand is justified on the ground that supplementary invoice....
October 6, 2016 Case Laws Central Excise AT

Refund claim - unjust enrichment - the price remained the same before and after the clearances in respect of dutiability of the equalized freight, hence refund is admissible. - AT
October 6, 2016 Case Laws Central Excise AT

Classification - P&P Ayurvedic Medicine or Cosmetics under Chapter 33? - products are used for scalp irritation and loss of hair - primary function of these items is......
October 6, 2016 Case Laws Central Excise AT

Valuation - erection charges and integration and commissioning of machinery are not includable in the assessable value as they are not related to the sale of goods but......
October 6, 2016 Case Laws Central Excise AT

Benefit of exemption under notification 10/97-CE - end-use of the goods - appellant eligible for benefit of exemption under notification 10/97 for supplies of ‘Dissolved....
October 6, 2016 Case Laws Customs AT

When Customs could detect the mis-declaration simply by examining the weight of the consignment with respect to declaration made, it could have been possible for Courier....
October 6, 2016 Case Laws Customs AT

Import of parts of old and used photocopier machines - the subject goods are not complete second hand photocopiers but they are parts of old and used photocopier......
October 6, 2016 Case Laws Customs AT

Exemption from payment of CVD - condition of non-availment of Cenvat credit was not fulfilled in as much as Cenvat credit was not admissible to the importer and the......
October 6, 2016 Case Laws Income Tax AT

The assessee under consideration has one truck only and the same was being used for purpose of business, hence depreciation should be allowed to the assessee - since the....
October 6, 2016 Case Laws Income Tax AT

Nature of loss on sale of land - Intention of the asseesse at the time of purchase was clearly to earn profit and hence loss arising from the sale of the land was......
October 6, 2016 Case Laws Income Tax AT

Levy of penalty u/s. 271B - Delay in getting the accounts audited and obtaining tax audit report u/s. 44AB - The assessee finalized its books after receiving credit......
October 6, 2016 Case Laws Income Tax AT

Unexplained share capital and premium received - addition u/s 68 - As assessee has been able to just prove the identity of the company but unable to prove the......
October 6, 2016 Case Laws Income Tax AT

Slump sale - valuation of property - assessee wants to rectify the total consideration paid and received by other parties which is clearly mentioned in the sale deed by.....
October 6, 2016 Case Laws Income Tax AT

TDS u/s 194I - assessee paid by the assessee to MMRDA for acquiring lease hold rights and additional FSI for the leased plot - payment for acquiring leasehold land is a.....
October 6, 2016 Case Laws Income Tax AT

If CIT finds, while examining the records of an assessment order u/s 263, that AO has not initiated penalty proceedings, he cannot direct initiation of penalty......
October 6, 2016 Case Laws Income Tax AT

Charging of interest u/s 234 - return of income filed in response to notice u/s 148 - that levy of interest u/s 234C is an automatic and the interpretation of charging......
October 6, 2016 Case Laws Income Tax AT

Unexplained amount deposited in the accounts of the partners was the cash deposit of the assessee firm, therefore, merely deposit of the said amount in the accounts of......
October 5, 2016 Case Laws Service Tax AT

Manpower Recruitment services - the service tax liability discharged on the amount equivalent to 3% amount received as commission is the correct discharge of service tax....
October 5, 2016 Case Laws Service Tax AT

Activities of the appellants fall under the category of ‘construction of residential complex service’ and such services become taxable only after 1-7-2010 - AT
October 5, 2016 Case Laws Service Tax AT

Conducting vocational trainings on international travel and tourism under the guidance and authorization of International Air Transport Association (IATA), Canada -......
October 5, 2016 Case Laws Central Excise AT

Cenvat Credit - Service Tax paid in connection with the service of erection of Kachaha shed for storage of input material during monsoon allowed as cenvat credit - AT
October 5, 2016 Case Laws Central Excise AT

100% EOU - Refund claim - for the purpose of regulating the exemption to the EOU, the definition of “manufacture” as appearing in para 3.31 of the Exim Policy is......
October 5, 2016 Case Laws Central Excise AT

CENVAT credit - various input service - the decision of the case of Maruti Suzuki India ltd. cannot be relied upon as the Hon'ble Apex Court has held that cenvat credit.....
October 5, 2016 Case Laws Income Tax HC

Allowability of revenue expenditure being the amount written off - no new business was set up, but towers in addition to which were already set up were proposed at site,....
October 5, 2016 Case Laws Income Tax HC

Belated claim of exemption u/s 54F - The relaxation u/s 119(2)(c) can be sought by the assessee at the time of claiming deduction and such claim can be made only within.....
October 5, 2016 Case Laws Income Tax AT

TDS u/s 195 - Branding Expenses - The recipient being a foreign company, having no PE in India, registered under the UK laws, cannot be held to have any business......
October 5, 2016 Case Laws Income Tax AT

Un-reconciled entries on account of non-reconciliation of AIR information - Entries in the 26AS form not accepted by the assessee - Addition on the basis of AIR......
October 5, 2016 Case Laws Income Tax AT

Exemption u/s 11 - making profit - activity of training of cadets - section 2(15) - All the courses may not be approved by the Director General of Shipping but that by......
October 5, 2016 Case Laws Income Tax AT

Disallowanece of interest u/s 40A(2)(b) - related parties - the assessee as well as the relatives, to whom assessee has paid interest are being taxed higher rates, the......
October 5, 2016 Case Laws Income Tax AT

TDS u/s 195 - Non-deduction of TDS on AMC contract - It is not the case of AO that the non-resident payee had any PE in India and, therefore, the business income in the.....
October 5, 2016 Case Laws Income Tax AT

Claim of deduction in response to notice issued u/s 153A even if such claim was not made in the original return allowed - AT
October 5, 2016 Case Laws Income Tax AT

Chargeability of capital gains - share certificates were not delivered to the transferee during the previous year relevant to assessment year 2007-08, it cannot be said.....
October 5, 2016 Case Laws Customs HC

Whether the appellate tribunal is right in passing the order after five months twenty days from the date of hearing - Once the manner in which the tribunal has dealt......
October 5, 2016 Case Laws Customs HC

Served from India Scheme (SFIS) - DGFT rejected the application - whether the claim included for foreign rebate, freight discount, peak season surcharge and services tax....
October 5, 2016 Case Laws Customs AT

Withdrawal of Anti Dumping Duty - retrospective effect or prospective effect - The Designated Authority has followed the procedure as mandated by the Rules in respect of....
October 5, 2016 Case Laws Customs AT

An exemption notification is to be interpreted in line with the words employed by it and not on any other basis; and that a person who claims exemption or concession,......

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