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Highlights / Annotations / Catch Notes For November of 2016

Home Highlights November November 2016 Year 2016

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Showing 351 to 385 of 385 Records

1 ....4 5 6 78

November 2, 2016 Case Laws Income Tax

Reopening of assessment - It is beyond comprehension that even though the AO had time till 30.09.2011 to issue notice u/s 143(2) and even though he had recorded the......
November 2, 2016 Case Laws Income Tax

The assessment proceedings generated by the issuance of a notice u/s 153A (1)(a) can be concluded against the interest of the assessee including making additions even......
November 2, 2016 Case Laws Income Tax

Validity of reopening of assessment - Since this is a case of original non-scrutiny assessment, the concept of change of opinion cannot be applied. - HC
November 2, 2016 Case Laws Income Tax

Expenditure incurred towards renovation and improvement of hotel building - it was not the case of the Revenue that number of rooms were added to the hotel premises or......
November 2, 2016 Case Laws Income Tax

Additional Depreciation @60% on the courseware - the department cannot be allowed to take different view in the different assessment years qua the same assets which are.....
November 2, 2016 Case Laws Income Tax

The source of income of the BCCI is in India and not outside India. Merely because the event is performed outside India it cannot be said that source of income of the......
November 2, 2016 Case Laws Service Tax

ME discount, by whatever name called, representing amounts retained by an acquiring bank from out of amounts recovered by such bank for settlement of payments to the ME.....
November 2, 2016 Case Laws Service Tax

Drilling and waste removal activity - t this activity of the appellant would get covered under the category of Site formation service - AT
November 2, 2016 Case Laws Service Tax

Refund claim - exemption under N/N. 17/2009-ST - exemption to Airport service by way of refund was not available during the period July, 2009 to March, 2010. - AT
November 2, 2016 Case Laws Central Excise

Reversal of CENVAT credit - the appellants are not liable to pay interest for wrongful availment of Cenvat Credit which has been reversed before utilization by the appellant - AT
November 2, 2016 Case Laws Central Excise

Reversal of cenvat credit - recovery of 10% value of goods - When the goods are not passing the test of duty levy then the question applying the provisions of Rule 6 of.....
November 2, 2016 Case Laws Central Excise

Availing credit on returned goods - receipt of credit notes instead of Invoices - Rule 16 of Central Excise Rules,2002 - Since the entire quantity against the clearance.....
November 2, 2016 Case Laws Central Excise

Valuation - Non-inclusion of value of control panel used for Hot/ Wet Mix Plant - The said bought out items cannot be added to the value of their other components of......
November 2, 2016 Case Laws Central Excise

CENVAT credit - On their own acceptance suppliers have paid the differential duty and issued supplementary invoice to the appellant who availed the credit - credit allowed - AT
November 2, 2016 Case Laws Central Excise

Cenvat credit - excess credit - credit on the of the duty on freight and insurance charges - the inputs supplier’s assessment cannot be changed at the recipient’s end - AT
November 2, 2016 Case Laws Central Excise

Whether the appellant is eligible to avail CENVAT credit of service tax paid on services like erection, commissioning and installation and the capital goods used for the....
November 2, 2016 Articles GST

MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST
November 2, 2016 Articles GST

GST : 10 POINT SERIES ON SUPPLY - Goods and Services Tax - GST
November 2, 2016 Case Laws Customs

100% EOU - the refrigerated trucks are used only for the purpose of transporting the frozen raw materials when it is brought into the factory for manufacture/production.....
November 2, 2016 Case Laws Customs

Quantification of rate of ADD - The future possibility of continuing exemption or termination of such exemption cannot be predicted and factored into while arriving at......
November 2, 2016 Notifications Customs

Central Government Notifies All Industry Rates (AIRs) Drawback to be effective from 15.11.2016 - Notification
November 2, 2016 Notifications FEMA

FDI - Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) (Tenth Amendment) Regulations, 2016 - Notification
November 2, 2016 Case Laws VAT and Sales Tax

Quantum of surcharge - payment of Entry Tax u/s 3(3) of the Orissa Entry Tax Act, 1999 - the amount of surcharge u/s 5A of the OST Act is to be levied before deducting......
November 1, 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, service tax cannot be demanded on an activity......
November 1, 2016 Case Laws Service Tax

SCN did not bring forward any evidence to establish that there has been collusion between the appellant and the service provider for evasion of Service Tax and for......
November 1, 2016 Case Laws Service Tax

Maintainability of appeal – period of limitation - The mode of communication of order is relevant only so long as the actual receipt of the communication is not disputed....
November 1, 2016 Case Laws Service Tax

Even if the service tax was collected but shown as a outstanding in the balance sheet, it can be construed that appellant had no malafide intention - appellant showed......
November 1, 2016 Case Laws Central Excise

Valuation - the benefit accruing to the appellant by way of extending the benefit of concessional rate of duty for import of components is to be considered as additional....
November 1, 2016 Case Laws Central Excise

Claim of refund - Interest on delayed refund - limitation bar - Section 11BB - Price variation clause - the claim is hopelessly time barred. - AT
November 1, 2016 Case Laws Central Excise

Valaution - Job work /loan licensee - Physician samples - in the case of sale of samples to brand owners on a principal basis, the transaction value merits acceptance.......
November 1, 2016 Case Laws Central Excise

SSI Exemption - turnover cannot be clubbed together and the two units cannot be treated as one unit merely because various factors such as related partners, common use......
November 1, 2016 Case Laws Central Excise

Classification of AC couplings - couplings are nothing but shorter version of pipes, which are classified in the same Tariff Headings of 6811.83 - AT
November 1, 2016 Case Laws Central Excise

Classification of goods - Roop Amrit - Complete solution - cosmetic under heading 3304 or medicament under heading 3003? - - products classified as cosmetic or toilet......
November 1, 2016 Case Laws Customs

Re-classification of imported goods - ‘mono potassium phosphate’ with purity of 99.6% - The inclusions of the imported items in the Fertiliser (Control) Order 1985, as......
November 1, 2016 Case Laws Customs

Classification of goods - LED Panel Indicator - The Commissioner (Appeals) decides the classification under heading 85312000. Therefore if at all any appeal is......

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