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Highlights / Annotations / Catch Notes For March of 2016

Home Highlights March March 2016 Year 2016

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Showing 1 to 50 of 657 Records

12 3 4 5........ 14

March 31, 2016 Case Laws Service Tax

Application of time-limit of Section 11B of Service Tax Act, 1994 - the question of application of section 11B would not arise, as in the case, the refund of amount of.....
March 31, 2016 Case Laws Central Excise

Benefit of SSI Exemption - Appellant’s name of the company itself is M/s.Elac Marketing Pvt.Ltd. The company name itself has the word ‘Elac’ which is part of the......
March 31, 2016 Case Laws Central Excise

Interest on refund - respondent-assessee is not entitled to interest on delayed refund because the department has sanctioned the refund within a period of three months......
March 31, 2016 Case Laws Central Excise

Classification - these products (sl.no. 3 to 9) qualified to be considered as other chemical fertilizers and contain either nitrogen, phosphorous or potassium, which is.....
March 31, 2016 Case Laws Central Excise

Entitlement to capital goods CENVAT Credit - No reason is given for denying the credit on these items in the impugned order. Credit cannot be denied without reason arbitrarily - AT
March 31, 2016 Case Laws Central Excise

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that.....
March 31, 2016 Case Laws Central Excise

Liability to Central Excise duty on the amount received towards erection/ installation/commissioning charges - merely because the said activity is being undertaken by......
March 31, 2016 Case Laws Customs

Grant of waiver of demurrage charges - the Board having itself found no guideline was in place to cover the case of the petitioner, went on to say its case did not......
March 31, 2016 Case Laws Customs

Violation of Regulations 11(a), 11(d) and 11(n) of CBLR, 2013 - the appellant totally failed to discharge its duties as CHA as laid down in Regulation 11 of CBLR 2013. -....
March 31, 2016 Case Laws Customs

Prohibition on goods imported through Notification No. 1/64-Cus dated 18th January 1964 under section 11 - Import of parts of air conditioners but were found to lack......
March 31, 2016 Case Laws Income Tax

Condonation of delay - The statutory remedy of appeal having come into existence on 01.06.2015, cannot be stretched retrospectively for extending the benefit as claimed.....
March 31, 2016 Case Laws Income Tax

Entitlement to exemption u/s.10(23C)(vi) - Merely because the Assessee School does not have power to purchase, acquire, or sell the property, does not mean that the......
March 31, 2016 Case Laws Income Tax

Security deposit collected from its members refundable - whether receipts does not partake the character of income? - Held No - AT
March 31, 2016 Notifications FEMA

Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) (Fifth Amendment) Regulations, 2016 - Notification
March 31, 2016 Notifications Companies Law

Companies (Indian Accounting Standards) (Amendment) Rules, 2016 - Notification
March 31, 2016 Case Laws Income Tax

Exemption u/s 54B - assessee has purchased agricultural land in the name of his wife and the payment was made by the assessee from his own source through banking channel....
March 31, 2016 Case Laws Income Tax

Penalty imposed u/s 271(1)(c) - Penalty cannot be levied on the basis, merely of an estimate of cost of construction of a building built by an assessee with his funds - AT
March 31, 2016 Case Laws Income Tax

MAT computation - Assessment u/s 115JA - AO does not have the jurisdiction to go beyond the net profit shown in the profit and loss account except to the extent provided....
March 30, 2016 Notifications Companies Law

Companies (Auditor's Report) Order, 2016 - Notification
March 30, 2016 Notifications Companies Law

Companies (Share Capital and Debentures) Second Amendment Rules, 2016 - where all members of a company agree, the offer for buy-back may remain open for a period less......
March 30, 2016 Case Laws Income Tax

TDS u/s 194J - transaction charges paid by a member of the Bombay Stock Exchange to transact business of sale and purchase of shares - whether amounts to payment of a......
March 30, 2016 Case Laws Service Tax

Seeking release of payments due to the petitioner along with suitable interest - in the absence of any contract between the petitioner and the first respondent with......
March 30, 2016 Case Laws Service Tax

Seeking direction for refund and release of security deposit of ₹ 24,21,125/- - Amount of Service tax paid by Corporation on behalf of the petitioner - ......
March 30, 2016 Case Laws Service Tax

Recovery of Service tax from service recipient - the Corporation must be allowed to recover such charges on the computation of unpaid rentals to be paid by the......
March 30, 2016 Case Laws Indian Laws

Charge of corruption against the Superintendent of Central Excise, Service Tax Cell, Chennai, Commissionerate - the appellant/accused guilty under the sections mentioned....
March 30, 2016 Case Laws Service Tax

The penalty imposed on the appellant is unwarranted as the Service Tax liability and interest thereof was paid by the appellant before the issuance of show-cause notice.....
March 30, 2016 Case Laws Central Excise

Refund claim rejected - bar of limitation - Relevant date - Since, the second component of the limitation i.e. the relevant date from which the limitation period is to.....
March 30, 2016 Case Laws Central Excise

Dismissal of refund claim - Export of goods - If the refund of service tax paid on input services is not allowed to the appellant then the said taxes would have to be......
March 30, 2016 Case Laws Central Excise

Demand of excise duty / reversal of cenvat credit - shortages of raw material - the shortages found are very minor in nature, i.e. 0.6% which is well accepted in......
March 30, 2016 Case Laws Central Excise

Entitlement to claim cenvat credit on barbed wire being accessory to the transmission tower - whether the said accessory falls in the definition of ‘input' under Rule......
March 30, 2016 Case Laws Central Excise

Demand of duty and penalty on the quantity of goods shown in the respective small chits/papers - In absence of cogent and corroborative evidences showing production and.....
March 30, 2016 Case Laws Customs

Demand of Interest - Department is unable to deny that neither Section 114A nor Section 28AB could have been invoked as far as the SCN issued to the Petitioner was......
March 30, 2016 Case Laws Customs

Eligible benefit of the notification could not be extended to assessee due to an error and non updation of the program in the EDI system, cannot be held against an......
March 30, 2016 Case Laws Income Tax

Validity of assessment u/s 153C - real owner of the document seized - the presumption cast under provisions of section 132(4A) of the Act, comes into play. - even the......
March 30, 2016 Case Laws Income Tax

Eligibility of exemption claimed u/s. 10B on call centre operation - It is not in dispute that a call centre operation has been duly notified as IT enabled services and....
March 30, 2016 Case Laws Income Tax

Exemption u/s 54F - long term capital gains (LTCG) - it is undoubtedly clear that as on the date of transfer of original asset, the assessee has owned two residential......
March 30, 2016 Case Laws Income Tax

Disallowance of carry forward of loss - Since no claim of set off of loss is made by the assessee in this year the action of AO in rejecting to allow carry forwarded is.....
March 30, 2016 Case Laws Income Tax

Nature of receipts of the assessee - income from salary or professional receipts - No employee and employer relationship - The sole reason given by the authorities below....
March 30, 2016 Case Laws Income Tax

Penalty u/s 271B - accounts of the assessee from speculative business were not audited u/s 44AB - the notional value of such speculative transactions cannot be held as.....
March 30, 2016 Case Laws Income Tax

Computation of income from business u/s 45(2) when a capital asset converted into stock in trade - A.O. was not correct in adopting gross land for computing long term......
March 30, 2016 Case Laws Income Tax

Disallowance of deduction u/s 80P(2)(i) - addition of gross interest income treating interest received from banks and govt. securities as income from other sources u/s......
March 29, 2016 Circulars Customs

Prevention of use of non-genuine transferable duty credit scrips or DFIA (duty free import authorizations) - Circular
March 29, 2016 Circulars Income Tax

Clarifications for implementation of FATCA and CRS - Order-Instruction
March 29, 2016 Case Laws Service Tax

Recovery of dues said to be payable - Attachment of bank accounts on the ground that another entity has not paid the service tax - when the petitioner company is a......
March 29, 2016 Case Laws Service Tax

Classification of services - the action of the respondent is management of immovable property and nothing has brought to our notice which indicates that the respondent......
March 29, 2016 Case Laws Service Tax

Rejection of refund claims - In the absence of any appeal against such an order of appellate authority, the adjudicating authority has not followed settled principle of....
March 29, 2016 Case Laws Service Tax

The Service Tax liability on ‘Management Consultancy Services' was in nascent stage when the Audit Party brought to the knowledge of appellant that Service Tax liability....
March 29, 2016 Case Laws Central Excise

Doctrine of unjust enrichment - It is seen from the extract of the C.A. certificate that the excise duty paid in respect of gauges was charged as expenditure during the.....
March 29, 2016 Case Laws Central Excise

Manufacture - processed fabrics - embossing and pleating are temporary in nature - the process of pleating and embossing does not amount to manufacture. - AT
March 29, 2016 Case Laws Central Excise

CENVAT credit denied on the condition that the capital goods so supplied by M/s. ITC Ltd. is not a financing company - There is no dispute that the capital goods so......

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A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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F: Transfer of ITC without filing ITC-02

F: assessment order

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H: Goods matched documents like e-way bill and invoices; detention order ...

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H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...