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Highlights / Annotations / Catch Notes For November of 2016

Home Highlights November November 2016 Year 2016

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Showing 201 to 250 of 385 Records

November 16, 2016 Case Laws VAT and Sales Tax

Jurisdiction of AO - levy of tax under U.P. VAT Act, 2008 on Royalty - the stand of the petitioner that notice is without jurisdiction since agreement between petitioner....
November 16, 2016 Case Laws VAT and Sales Tax

Maintainability of appeal - Doctrine of merger - the order rectifying the original assessment order should stand merged with the original assessment order dated......
November 16, 2016 Case Laws VAT and Sales Tax

Constitutional validity of levy of entry tax - States are well within their right to design their fiscal legislations to ensure that the tax burden on goods imported......
November 16, 2016 Case Laws Indian Laws

Interpretation of the terms “mineral” and “processing” under the definition of “mine” - The Ferromanganese Alloy manufactured by the appellant using the mineral......
November 15, 2016 Case Laws Income Tax

Addition treating the donation received as professional income - settlement of the disputes between the workers and their employers - the amounts so received by the......
November 15, 2016 Case Laws Income Tax

Disallowance towards credit purchases - simply because DDs were encashed in Chennai and not in Delhi, AO cannot presume that M/s. Shagun Jewellers, Delhi is a bogus firm. - AT
November 15, 2016 Case Laws Income Tax

Claim of deduction u/s.54F - It is open for the assessee to put up a residential construction or to purchase a residential house. It is not the requirement of law that......
November 15, 2016 Case Laws Income Tax

Exemption u/s 11 - as assessee has already been allowed cost of addition to asset acquired out of the loans as application of income in relevant years and therefore......
November 15, 2016 Case Laws Service Tax

When cash management services stood excluded from the purview of service tax at the hands of the Bank until 31.05.2007, the authorities cannot levy service tax on an......
November 15, 2016 Case Laws Service Tax

Levy of service tax - scope of circular no. B1/6/2005 TRU - cleaning activity service - disposal of ‘fly ash’ emerging from thermal power plants - The claim of the......
November 15, 2016 Case Laws Service Tax

Levy of tax - imposition of penalty - time bar - In the balance sheet, the appellant is disclosed the receipt of the records payment of services - extended period of......
November 14, 2016 Case Laws Service Tax

Challenge to the order confirming the demand of service tax - SCN notice issued in the name of property and not in the name of assessee - Renting of Immovable Property......
November 14, 2016 Case Laws Service Tax

Appellant-assessee is not exempted from service tax as claimed - assessee does not disclose the work at all and there was a clandestine suppression of facts on his part,....
November 14, 2016 Case Laws Service Tax

Claiming exemption under the notification number 13/03-ST - As much as the assessee gets the commission only when the product stands purchased by the Customer, they have....
November 14, 2016 Case Laws Service Tax

Tribunal has recalled the order passed by the it in favor of assessee after the decision of Apex court refusing to grant stay - AT
November 14, 2016 Case Laws Service Tax

Applicability of notification No. 12/03-ST dated 20.6.03 - Exclusion of value of goods from taxable services - Revenue's contention that such bifurcation of 80% and 20%.....
November 14, 2016 Case Laws Central Excise

Letter dated 9.5.2013 sent by Additional Commissioner, Central Excise, Kanpur is not a direction to superior authorities across the country but only communication of......
November 14, 2016 Case Laws Central Excise

CENVAT Credit - Merely because the input service tax is paid at a particular unit and the benefit is sought to be availed at another unit, the same is not prohibited under law. - AT
November 14, 2016 Case Laws Customs

Remission of duty u/s 23(1) of the Customs Act, 1962 - warehoused goods were completely destroyed in the fire - Department never disputed the fact that the goods were......
November 14, 2016 Case Laws Customs

Status holder in Star Export House - Whether the Appellate Tribunal is correct in holding that in terms of para 4.1.3 and para 4.1.5 of the Foreign Trade Policy......
November 14, 2016 Case Laws Customs

Constitutional validity of Regulation 6(1)(1) of the Handling of Cargo in Customs Areas Regulations, 2009 - the grievance that Regulation 6 can potentially render DIAL’s....
November 14, 2016 Case Laws Central Excise

Denial of common registration - manufacture of lead ingots - Whether appellant are eligible to a common Central Excise registration for their two units situated across a....
November 14, 2016 Case Laws Income Tax

Scoped of inquiry/scrutiny made by AO - It is undoubtedly aphorism that a legal fiction ought to be taken to its logical conclusion and the mind should not be allowed to....
November 14, 2016 Case Laws Income Tax

Reference of matter to the Valuation Officer - Instead of leaving any discretion in the hands of the AO in working out, all that the Tribunal did was to direct the AO to....
November 14, 2016 Case Laws Income Tax

Addition on account of commission out of accommodation business activities - the addition made on the basis of the statement collected at the back of the assessee and......
November 14, 2016 Case Laws Income Tax

Nature of receipt of Penal interest - the additional amount received by the assessee being 15% interest from 8.8.2000 to 22.11.2001 is part of sale consideration and......
November 14, 2016 Case Laws Income Tax

Addition u/s 68 - AO is an Investigation Officer and if the assessee files some documents, it is within the investigation power of the AO to raise questions on those......
November 13, 2016 Case Laws Income Tax

Feng Sui Consultancy charges - nature of expenses - charges related to the layout and location of the various items of its assets - allowed as revenue expenditure - AT
November 12, 2016 Case Laws Central Excise

Manufacture - The assembly of a system from various equipments as a ‘turnkey project’ may be a professional performance of a specialized contract which would not,......
November 12, 2016 Case Laws Central Excise

Confiscation - Unrecorded stock - There is no force in the assertion made in the notice that the goods manufactured during the presence of Revenue in the factory were......
November 12, 2016 Case Laws VAT and Sales Tax

Whether the State Bank of India (SBI) and its branches, which are registered dealers under the Bengal Finance (Sales Tax) Act, 1941 would be liable to levy of purchase......
November 12, 2016 Case Laws VAT and Sales Tax

Best judgement assessment - Job-work - turnover pertaining to job-work and repairing activity - the receipt of repairing charges from the aforesaid two persons can not......
November 11, 2016 Case Laws Central Excise

Refund - if the credit notes are issued after the assessment of the goods then at the time of assessment of the goods duty is already passed on to the purchaser and......
November 11, 2016 Case Laws Income Tax

Addition income u/s 68 - the assessee had not earned any speculation income but had merely laundered his undisclosed income for speculation profits by entering into......
November 11, 2016 Case Laws Income Tax

Long term capital gain - in case of allotment of flat under self financing scheme of Delhi Development Authority(DDA) and co-operative societies , the date of allotment.....
November 11, 2016 Case Laws Income Tax

Weighted deduction - in-house research and development - once the entitlement and eligibility of the assessee is established by strictly construing the provision of......
November 11, 2016 Case Laws Income Tax

Exemption u/s 11 - running hospital - the chemist shop is part and partial of the hospital being incidental/ancillary to achieve the objects of the hospital - exemption allowed - AT
November 11, 2016 Case Laws Income Tax

Late Filing Fee U/S 234E - default in submitting the TDS statements in time - AO has exceeded his jurisdiction in levying fee under Section 234E while processing the......
November 11, 2016 Case Laws Income Tax

Disallowance of research & development expense - disallowance u/s 35 & 37 - the disallowance cannot be made only on the ground that results of the research were not......
November 11, 2016 Case Laws Income Tax

Grant of deduction u/s 35(2AB) - till 20th September, 2004, automobile components was not an approved article for deduction u/s 35(2AB) and therefore, the approval......
November 10, 2016 Case Laws Income Tax

Allowability of depreciation and expenses on motor car maintenance, car insurance and interest paid on car loan - cars were registered in the name of the directors - AO.....
November 10, 2016 Case Laws Income Tax

Addition of notional interest on the loan given by the assessee to its wholly owned subsidiary - assessee company took a decision for not booking the interest income -......
November 10, 2016 Case Laws Income Tax

Disallowance of CWC-NSEZ expenses and freight and forwarding expenses - no disallowance can be made merely on the estimate or ad-hoc basis, without pointing out any......
November 10, 2016 Case Laws Income Tax

Penalty under section 271(1)(c) - AO has not unearthed any new fact from his independent sources which could lead to furnishing of inaccurate particulars by the assessee....
November 10, 2016 Circulars Service Tax

Withdrawal of exemption from service tax on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in taxable territory in India
November 10, 2016 Case Laws Central Excise

CENVAT credit - input service of GTA - transportation of Bio-manure and Cane-seed - services are utilized by the farmers and not by the manufacturer appellant - credit not allowed - AT
November 10, 2016 Case Laws Central Excise

Valuation - motor vehicles - inclusion of certain expenses incurred by the dealers - manufacture are selling their vehicle on a declared price and are not getting any......
November 10, 2016 Case Laws Customs

Valuation of import - enhancement of the value by 20% on the basis of subsequent agreement is illegal and cannot be sustained - AT
November 10, 2016 Case Laws Customs

Refund of additional duty of customs (ADC) - the authority should act only within the parameters of law and carry out the object of the statute without any extraneous......
November 9, 2016 Case Laws Income Tax

So far as creditworthiness of the of the creditor companies is concerned, it has been explained that the creditor companies are legal entities and are already assessed......

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