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Highlights / Annotations / Catch Notes For March of 2016

Home Highlights March March 2016 Year 2016

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Showing 151 to 200 of 657 Records

1 2 345 6 7 8........ 14

March 22, 2016 Case Laws Central Excise

Recovery of interest on the cenvat credit wrongly taken - the appellant is liable to discharge interest liability paid subsequently under protest to the respondent. - AT
March 22, 2016 Case Laws Central Excise

Recovery of dues pending against predecessor of the premises from the subsequent purchaser of the premises in auction - When the appellant took over the possession of......
March 22, 2016 Case Laws Customs

Leviability of anti-dumping duty - appellant has correctly declared the good as "Energy saving 32W 4 U shaped tubes" as it is an item of 32W, therefore it does not come....
March 22, 2016 Case Laws Customs

Platinum imported but found shortage - terms of policy even violated in so far as they have consumed platinum much in excess of the prescribed process loss prescribed......
March 22, 2016 Case Laws Companies Law

The scheme of demerger of which sanction is sought appears to be only a device for avoidance of obligation towards capital gains tax and stamp duty and also falls foul......
March 22, 2016 Case Laws Indian Laws

Bouncing of cheques - appellant having already been convicted under Section 138 of the Negotiable Instruments Act, 1881 - it is a clear case of abuse of the process of......
March 21, 2016 Case Laws VAT and Sales Tax

Principles of natural justice - it was the assessee, who invited the attention of the Tribunal to the balance sheet - the Tribunal is entitled to come to its own......
March 21, 2016 Case Laws Income Tax

Wherever under the DTAA’s. Make available clause is found, then as there is no imparting, the payment in question is not ‘FTS’ under the Treaty and when there is no......
March 21, 2016 Case Laws Service Tax

Exemption from service tax on construction service provided in case of religious use but not to charitable purpose - clause 13(c) of Notification No. 25/2012-ST, dated......
March 21, 2016 Case Laws Service Tax

The appellants are eligible for refund under Rule 5 of CCR read with Notfn No.12/2003 as amended on the input services i.e. Company Secretary Service, Chartered......
March 21, 2016 Case Laws Service Tax

When the assesse is not disputing his liability for discharging the statutory obligations and has paid the entire tax alongwith the interest and 25% of the penalty and......
March 21, 2016 Case Laws Service Tax

Imposition of penalties for the period 2007-08 to 2010-11 - Sections 76 & 78 of the Finance Act, 1994 - if the show cause notices are issued after the date of......
March 21, 2016 Case Laws Service Tax

Liability of tax on extended warranty service between October 2005 and September 2010 - Mere coverage by the extended warranty scheme does not, of itself, create an......
March 21, 2016 Case Laws Central Excise

Valuation of goods sold through dealers - inclusion of the expenditure incurred by the wholesale dealers in the assessable value of the goods sold by the appellant to......
March 21, 2016 Case Laws Central Excise

Eligibility of quantity discount - as cash discount is something which is "known" at or prior to the clearance of the goods, being contained in the agreement of sale......
March 21, 2016 Case Laws Companies Law

If contract expressly bars award of interest pendente lite, the same cannot be awarded by the Arbitrator. - the bar to award interest on delayed payment by itself will......
March 19, 2016 Circulars RBI

Scheme for Collection of Dues of (i) Central Board of Direct Taxes (ii) Central Board of Excise and Customs (iii) Departmentalised Ministries Account - Reporting and......
March 19, 2016 Circulars Income Tax

Revised Form-A Prescribed in Manual on Exchange of Information issued by CBDT Officers dealing with Exchange of information Foreign Tax Authorities - Circular
March 19, 2016 Circulars Income Tax

Large number of penny stock companies, whose share prices were artificially raised on the Stock Exchanges in order to book bogus claims of Long Term Capital Gains or......
March 19, 2016 Circulars Income Tax

Direction to issue necessary instructions to the field formations to effectively utilise NMS and AIMS of EFS module to achieve the targets for the widening of the tax base.
March 19, 2016 Circulars Income Tax

Guidance Notes on Implementation of Reporting Requirements under Rules 114F to 114H of the Income -Tax Rules - Circular
March 19, 2016 Case Laws Service Tax

Taxability - Section 65 (105) (zb) - Photography services - It is pertinent to mention that bona fide belief is the belief of a reasonable person operating in an......
March 19, 2016 Case Laws Central Excise

Cenvat credit disallowed - These returns do not require listing of the goods on which the credit has been taken and therefore the respondent cannot be held guilty of......
March 19, 2016 Case Laws Central Excise

Eligible to avail CENVAT Credit on cascades, various compressors installed at DBS for dispensing the CNG into the vehicles or otherwise - the credit of duty paid on......
March 19, 2016 Case Laws Customs

Refund of excess amount erroneously collected - while making payment the portal displayed a message "Bank away server application error", whereby, the payment got......
March 19, 2016 Case Laws Customs

Test of Unjust enrichment - Refund consisting differential fine and penalty - proviso to sub-section (2) of Section 27 of Customs Act, 1962 deals with applicability of.....
March 19, 2016 Case Laws Customs

Validity of Commissioner's order - Revokation of CHA licence - the order is invalid, as there is a clear and fatal violation of the clear procedure mandated for......
March 19, 2016 Case Laws Income Tax

Denial of credit of TDS - the sub-contractor has not made any claim for being given credit for the tax deducted at source by the Government from the bills of the......
March 19, 2016 Case Laws Income Tax

TDS u/s 195 - TDS on the bank guarantee commission paid to a foreign bank - no income can be said to have accrued or arisen in India to the VTB bank u/s 4, 5 and 9 of the Act. - AT
March 19, 2016 Case Laws Income Tax

Disallowance of the premium paid - Since the assessee has ignored the premium paid on purchase of bonds and claimed the same also as interest, it is not an allowable expenditure - AT
March 19, 2016 Case Laws Income Tax

Applicability of section 292C - Presumption as to assets, books of account, etc - AO could not have attributed the entries in the seized documents to the assessee - the.....
March 19, 2016 Case Laws Income Tax

Deemed dividend addition u/s 2(22) - Loan or Advance - The fact that the rents payable by PIPL to the Assessee were adjusted against the monies refundable by the......
March 19, 2016 Case Laws Income Tax

TDS u/s 192 or 194J - The difference between this clause in two types of agreements itself goes to prove that doctors who are engaged on retainership basis are not the.....
March 18, 2016 Notifications Income Tax

Income-tax (6th Amendment) Rules, 2016 - Method of determination of period of holding of capital assets, being a share or debenture of a company, which becomes the......
March 18, 2016 Case Laws Service Tax

Imposition of penalty - amended Section 78 shall clearly apply at the time of Adjudication of the show cause notice. Therefore, the penalty is imposable equal to 50% of.....
March 18, 2016 Case Laws Service Tax

Leviability of Service tax - Works Contract - Services rendered both labour and supply of material for the period prior to 01.06.2007 - no service tax is leviable here.....
March 18, 2016 Case Laws Service Tax

Imposition of penalty under Section 77 & 78 of Finance Act, 1994 - When there was amendment of the law to grant immunity from persecution in terms of the Finance Act,......
March 18, 2016 Case Laws Service Tax

Business auxiliary services or mailing list compilation and mailing services - taxability of Commission received on franking received from the Department of Posts - We......
March 18, 2016 Case Laws Central Excise

Computation of assessable value - integration and commissioning charges of the machines cannot be included in the transaction/assessable value of the machines. - AT
March 18, 2016 Case Laws Central Excise

Duty demand on the clearance of coffee decoction for testing and destruction in the appellant's factory premises - the testing of the coffee decoction is in the......
March 18, 2016 Case Laws Central Excise

Valuation of physician samples manufactured by the appellant and sold to the brand owner - Applicability of provisions of Section 4(1)(a) - . When we find that price was....
March 18, 2016 Case Laws Central Excise

Classification - Oxy-Tetracycline Hydrochloride Skin Ointment 5G/15G, Oxy-Tetracycline Hydrochloride AF Tabs and Oxy-Tetracycline 500mg Capsule - Ld. Commissioner has......
March 18, 2016 Case Laws Central Excise

Duty demand on the removal of scraps - assessee availed CENVAT credit on the capital goods - e appellant had not disclosed the clearance of scrap to the Department and......
March 18, 2016 Case Laws Income Tax

Recovery of tax dues - Consent from BIFR - even coercive action to recover the dues in terms of the Income Tax Act would require the consent from BIFR in terms of the......
March 18, 2016 Case Laws Income Tax

Short term capital loss on sale of shares - When the provisions of Section 43 (5) is not applicable to the facts of this case, the contention that the case of the......
March 18, 2016 Case Laws Income Tax

TDS U/S 194I - disallowance u/s 40(a)(ia) - compensation paid by the assessee to the tenants towards alternative accommodation not being in the nature of rent as defined....
March 18, 2016 Case Laws Income Tax

Expenses incurred during the year on account of advertisement and publicity - here is no concept of deferred revenue expenditure in Income-tax laws. The genuineness of......
March 18, 2016 Case Laws Income Tax

TDS u/s 194C - disallowance u/s 40(a)(ia) - the hardship in such an event would be taxing an Assessee on a higher income in one year and taxing him on lower income in a....
March 18, 2016 Circulars Income Tax

Revenue Audit objection should be accepted and remedial action should be taken in a case where the audit objection relating to an error of facts or an issue of law is......
March 18, 2016 Case Laws Income Tax

Disallowance of speculation loss - purchase and sale of silver and other metals by holding such loss as bogus and inadmissible -Both the parties are confirming the......

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