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Highlights / Annotations / Catch Notes For October of 2016

Home Highlights October October 2016 Year 2016

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Showing 351 to 399 of 399 Records

1 ....4 5 6 78

October 5, 2016 Case Laws Customs AT

Condonation of delay - TRAs used for clearance of goods duty free - when the fraud is apparent from the record, limitation should not be a barrier to give a burial death....
October 4, 2016 News Indian Laws

Fourth Bi-monthly Monetary Policy Statement, 2016-17
October 4, 2016 Case Laws Service Tax HC

SEZ unit - Service tax liability - BSS - activities carried out by SEZ unit of assessee and availed by units of assessee situated in DTA area - no service tax could be......
October 4, 2016 Case Laws Central Excise AT

Dehati Buknoo (Hazmi), Milk Masala are classifiable under 09.03 or similar such classification subsequent to 01-03-2005 - Demand of duty set aside - AT
October 4, 2016 Case Laws Central Excise AT

Jaljeera is nothing but a Masala packed into packets of different nature - Jaljeera is classifiable under chapter sub heading 09.03 during the period up to 01-03-2005......
October 4, 2016 Case Laws Central Excise AT

Refund claim - unjust enrichment - merely because the Excise duty is booked as expenditure in Profit & Loss account, it cannot be said the incidence of duty has been passed on - AT
October 4, 2016 Case Laws Central Excise AT

To conclude that the inputs on which cenvat credit has been taken, have not been received in the factory of the assessee, it would be expected from the Revenue to show......
October 4, 2016 Case Laws Customs AT

The car which was imported, was imported first time in India without homologation certificate - restriction rightly imposed - confiscation, redemption fine and penalty justified - AT
October 4, 2016 Case Laws Customs AT

Extension of anti-dumping duty in sunset review - metronidazole - if the only producer of subject goods in the country produced only 4%, by a combined reading of Rule......
October 4, 2016 Case Laws Customs AT

Quantification of penalty imposed u/s 114A - The Commissioner was not in a position to determine the interest amount at the time of passing the impugned order.......
October 4, 2016 Case Laws Customs AT

Imposition of Anti Dumping Duty - aniline - imported from European Union - The assessment by the DA regarding injury and causal link is correct - Anti Dumping duty has......
October 4, 2016 Case Laws Indian Laws SC

Valuation - whether customs duty is to be added to the value of goods for the purpose of payment of octroi - as far as goods are concerned, they were fully exempted from....
October 4, 2016 Case Laws Income Tax HC

No notice u/s 158BC could be issued to the Petitioner as the condition precedent to issue notice, viz. undisclosed income found during the search proceedings, is not......
October 4, 2016 Case Laws Income Tax AT

Levy of fees u/s 234E - Late filing of TDS return - AO is not empowered to charge the fees u/s 234E by way of intimation issued u/s 200A in respect of defaults before 01.06.2015 - AT
October 4, 2016 Case Laws Income Tax AT

Transfer pricing adjustment (TPA) - There is no error or infirmity in the computation of the Upward Adjustment as worked out by the First Appellate Authority after......
October 4, 2016 Case Laws Income Tax AT

Nature of income - The assessee has miserably failed to prove that it was owning any capital rights in the property in question which was purchased by the company - the.....
October 4, 2016 Case Laws Income Tax AT

The Tribunal has been consistently holding that Government Securities held under HTM category are part of stock-int-rade and allowed the amortization of premium on such.....
October 3, 2016 Case Laws VAT and Sales Tax HC

Levy of VAT - works contract or not - providing cleaning services - The use of pesticides and chemicals was wholly incidental. There was no intention of sale of goods......
October 3, 2016 Notifications Companies Law

Companies (Incorporation) fourth Amendment Rules, 2016 to prescribe (i) Simplified Proforma for Incorporating Company Electronically (SPICE) and (ii) Conversion of a......
October 3, 2016 Case Laws VAT and Sales Tax HC

Levy and collection of Entry tax - no tax can be levied on entry of goods into local areas, in terms of the impugned provisions, over the transactions, made on......
October 3, 2016 Case Laws VAT and Sales Tax HC

Imposition of penalty under Section 53(3) of AP VAT - under reporting of taxable turnover - While a bonafide error would fall within the ambit of Section 53(1) of the......
October 3, 2016 Case Laws Service Tax AT

Levy of penalty - delayed payment of service tax under reverse charge - Except mere allegation of suppression, the Department did not bring any material on record to......
October 3, 2016 Case Laws Customs AT

Anti Dumping Duty - The reference price based AD duty imposed is based on analysis of various parameters, more specifically of the price behavior of the imported goods,.....
October 3, 2016 Case Laws Customs AT

Enhancement of value - electric motors though imported from the same importer to which NIDB data relates to, cannot be held to be comparable on account of use of......
October 3, 2016 Case Laws Central Excise AT

Valuation - deduction of discount - discount was given to non-performing dealers also - turnover discount was quantified at the end of calendar year, wherein dealer has.....
October 3, 2016 Case Laws Income Tax SC

Section 54E does not make any distinction between depreciable asset and non-depreciable asset and, therefore, the exemption available to the depreciable asset u/s 54E......
October 3, 2016 Case Laws Income Tax SC

Exemption u/s 10(23C)(iiiab) - The appellant University is neither directly nor even substantially financed by the Government so as to be entitled to exemption from......
October 3, 2016 Case Laws Income Tax HC

Entitlement to benefit u/s 54 - ascertaining limitation period of 2 years - consideration paid by assessee under Memorandum of Understanding dated 08.09.2003 would fully....
October 3, 2016 Case Laws Income Tax HC

There was a transfer of capital asset when the applicant assessee made its capital contribution in the form of land, shares and securities to the partnership firm -......
October 3, 2016 Case Laws Income Tax AT

Addition on account of additional income declared in the course of survey u/s 133A on oath - addition on unexplained credit - addition cannot be made only on the basis......
October 3, 2016 Case Laws Income Tax AT

Transfer pricing adjustments (TPA) - ALP - the assessee has transferred its business operations in India to Banca Sella S.P.A. having its branch in India. - the business....
October 3, 2016 Case Laws Income Tax AT

Source of funds for investment made in mutual funds - when the partnership firm and its partners are seen holistically and in a combined manner with costs towards......
October 3, 2016 Case Laws Income Tax AT

Interest paid to its partners - section 36(1)(iii) is not at all applicable for the purposes of computation of interest to partners under section 40(b) - The interest......
October 3, 2016 Case Laws Income Tax AT

TDS on GTA Services - If the assessee complies with the provisions of Section 194C(6), no disallowance u/s 40(a)(ia) of the Act is permissible, even there is violation......
October 1, 2016 Case Laws Service Tax AT

Goods transport agency service (GTA) - As per definition of goods transport agency in section 65(50b) of Finance Act, 1994, an essential characteristic of provider of......
October 1, 2016 Case Laws Central Excise AT

Classification - printed Sheets of paper/paper board - to be classified under CETH 4901.90/4911 99 90 as per respondent and not under CETH 4819 as contended by the Revenue - AT
October 1, 2016 Case Laws Central Excise AT

Area based exemption - refund of duty paid - inclusion of freight from the factory gate to the place of delivery for payment of duty - appellant is not able to establish....
October 1, 2016 Case Laws Central Excise AT

100% EOU - they were entitled to avail the Cenvat credit and since the Cenvat credit is also not recovered under Rule 14 of Cenvat Credit Rules and is available in......
October 1, 2016 Case Laws Central Excise AT

Classification - parts/components of crushing machinery - The appellant's claim based on their buyer's advice is not supported by any material evidence - to be......
October 1, 2016 Case Laws Customs HC

Waiver of demurrage charges - The period during confiscation, charges have been waived, therefore, for the remaining period the petitioner is duty bound to pay the duty.....
October 1, 2016 Case Laws Customs HC

Import of a car - new or used car - Given the proximity of the date of manufacture of the car and date of its import, it cannot be said the said car ceased to be a new......
October 1, 2016 Circulars Service Tax

Guidelines for arrest in relation to offences punishable under the Finance Act, 1994 and Central Excise Act, 1944 - Circular
October 1, 2016 Notifications Income Tax

Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18 - OLD ICDS notified in 2015 rescinded - CBDT
October 1, 2016 Notifications Income Tax

Notification on Income Computation and Disclosure Standards (ICDS) - ICDS notified in 2015 rescinded - Notification
October 1, 2016 Case Laws VAT and Sales Tax HC

Classification of goods - Enzymes - taxable @ 4% - or liable to tax @ 10% - "Enzyme" a chemical under Notification no.1084 dated 25.02.2003 to be chargeable to tax as chemical @ 4% - HC
October 1, 2016 Case Laws VAT and Sales Tax HC

Input Tax Credit - discount/incentive received - sale of goods at a rate lower than the price shown in the VAT invoice - ITC cannot be disallowed - HC
October 1, 2016 Case Laws Income Tax AT

Notional rent - income from house property u/s 22 - The assessee is a Private Limited Company and is a partner in a Partnership Firm which carries on business from the......
October 1, 2016 Case Laws Income Tax AT

Deduction u/s 10AA eligibility - activities of getting manufactured goods from outside sources on job work basis are also covered under manufacturing activities. - AT
October 1, 2016 Case Laws Income Tax AT

TDS u/s 195 - the Singapore company as a Consultant has made available to the assessee company technical knowledge in the form of expertise in the operation of its......

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