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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4251 to 4300 of 6237 Records

1 ....82 83 84 858687 88 89 90........ 125

October 4, 2016 Case Laws Income Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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......
October 31, 2015 Case Laws Service Tax

Whether Setting up MICR-CPC to attend cheque clearance of Financial Institutions is Banking and Other Financial Services or not? – Cheque clearance activity rendered to.....
October 30, 2015 Case Laws Income Tax

In absence of an order u/s 120(4)(b) of the Act the Addl. CIT Range-6, New Delhi lacks jurisdiction to exercise the functions of the AO and therefore consequently the......
October 30, 2015 Case Laws Customs

Import of capital goods under SHIS scheme - Supply of equipment for continuous annealing line for cold rolling mill – Definition of "capital goods" given in FTP are......
October 30, 2015 Case Laws Customs

Import of Electrode Grade Calcined Petroleum Coke – The benefit of the exemption Notification No.20/2006-Cus dated 01.03.2006 as amended, is available to "Electrode......
October 30, 2015 Case Laws Central Excise

CENVAT Credit - use of Capital goods in different premises - The machine was used by appellants for the production of final products. Thus the activity of appellants in....
October 30, 2015 Case Laws Central Excise

Manufacture - captive consumption - when by mixing UDMH and HH a new product is not emerging, it cannot be said that UDMH has been captively consumed in the manufacture....
October 30, 2015 Case Laws Central Excise

Valuation - there is no justification for treating the bonus amount as part of the price of the goods and demanding duty on the basis of bonus received from the buyers......
October 30, 2015 Case Laws Central Excise

Manufacturing activity or not - preparation of cutlery pack for airlines - They put such items on the tray, along with bread, etc. and these are handed over to the......
October 30, 2015 Case Laws Central Excise

CENVAT Credit - credit of input services distributed by the Input Service Distributor - it cannot be claimed that input service distributor is making self assessment......
October 30, 2015 Case Laws Service Tax

Commercial training or coaching service – Appellant contested SCN on grounds that they are charitable institution and courses conducted by them are of vocational in......
October 30, 2015 Case Laws Service Tax

Stay on Refund of cenvat credit - Definition of 'input service' on banking charges has to be allowed as they are in relation to business of manufacture whether same is......
October 30, 2015 Case Laws Service Tax

Maintenance of computer software - Board clarified that software is considered as "Goods" under section 65 (64) towards "Maintenance or Repair Service" - Amendment......
October 30, 2015 Case Laws Service Tax

Even though appellant received payment in Indian rupees but same is deemed to be convertible foreign exchange and condition provided under Rule 3(ii) of Export of......

1 ....82 83 84 858687 88 89 90........ 125

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N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

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N: Central Government approves SKAN Research Trust, Bengaluru under the c...

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