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Highlights / Annotations / Catch Notes For March of 2016

Home Highlights March March 2016 Year 2016

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Showing 201 to 250 of 657 Records

1 2 3 456 7 8 9........ 14

March 18, 2016 Case Laws Income Tax

Nature expenditure incurred on repairs and maintenance - This repair necessitated due to use of high V.M. and low ash contents of imported coal, which resulted in......
March 18, 2016 Case Laws Income Tax

Addition on capital gains - the expenditure recorded by the developer being business expenditure having no direct nexus with construction cannot be adopted as cost of......
March 17, 2016 Case Laws Service Tax

Cenvat credit - Internet service, web-hosting service and content service is wholly attributable to the activity of rendering taxable output service. Thus, the demand......
March 17, 2016 Case Laws Central Excise

Liability to pay duty on clearance of structural scrap - duty demand alleging suppression of facts - When there is no clearance of inputs or capital goods as such,......
March 17, 2016 Case Laws Central Excise

100% EOU - whether the benefit of Central Excise (Removal of goods at concessional rate of duty for manufacture of Excisable goods) Rules, 2001 is available to 100% EOU - Held Yes - AT
March 17, 2016 Case Laws Central Excise

Ineligibility for the SSI benefit - determination of turnover - the amount which has been deducted from their account by the buyers for its delay in execution in......
March 17, 2016 Case Laws Customs

Levy of anti-dumping duty - Software downloaded electronically - Absence of mechanism to levy and collect duty - no duty can be levied and collected on software......
March 17, 2016 Case Laws Customs

Proper authority for issuing show cause notice - Whether DRI is or not - comparison with the price of such imports cannot cause any prejudice to the appellant because it....
March 17, 2016 Case Laws Customs

Classification - the classification has been determined on the basis of the length of the flock fibres being between 0.45 limited to 0.5 mm which was never contested and....
March 17, 2016 Case Laws Customs

Valuation - inclusion of royalty - Legality of Commissioner (Appeals) order - There was no discussions either on facts or on legal issues in his impugned order and also....
March 17, 2016 Case Laws Customs

Rejection of declared price - when the price of similar or identical goods are same price and it was accepted by the Customs in all major Custom Houses, there is no......
March 17, 2016 Case Laws Customs

Refund claim in terms of Section 27 of the Customs Act - Rejected being time barred - Anti-dumping duty paid on PVC film - limitation prescribed under Section 27 would.....
March 17, 2016 Case Laws Income Tax

Addition u/s 56(2)(viia) - deemed gift - Since the transaction of sale and purchase of shares is between related parties and both the companies are companies in which......
March 17, 2016 Case Laws Income Tax

Exemption u/s. 11 - helping aspiring members/members in preparing for CISA and CISM certification conducted by the parent body, ISACA, USA - assessee cannot be......
March 17, 2016 Case Laws Income Tax

Challenge to the authority of ITO to issue notices u/s 148 - the petitioning assessee was precluded by Section 124(3)(b) from questioning the authority of the assessing....
March 17, 2016 Case Laws Income Tax

Eligibility of deduction under section 80IB - unreasonable profits earned. - For making a comparative analysis, apples are to be compared with apples and not with oranges. - AT
March 17, 2016 Case Laws Income Tax

Deduction u/s 80IC - the counsel for the assessee was of the bonafide belief that along with the claim of 80IC and 80I deduction, the Form 10CCB was not required since.....
March 16, 2016 Notifications Income Tax

Income-tax (5th Amendment) Rules, 2016) - Rules in respect of fund manager regime under section 9A of the Income-tax Act, 1961 - Notification
March 16, 2016 Case Laws Service Tax

Validity of Tribunal's order waiving the penalty - the question of applicability of section 80 w.e.f. 14-5-2015 has not been examined by the Tribunal at all. There is......
March 16, 2016 Case Laws Central Excise

Differential duty demand - demand arose on account of the fact that the appellant cleared the goods from its depot at a price higher than the price at which the duty was....
March 16, 2016 Case Laws Central Excise

SSI Exemption - The notification as amended was very clear and unambiguous. In the era of self assessment, it is the responsibility of the assessee to correctly......
March 16, 2016 Case Laws Central Excise

Denial of Cenvat credit on capital goods - stock taking was done by way of eye estimation - the allegation of shortage of raw materials, does not stand. - demand set aside - AT
March 16, 2016 Case Laws Central Excise

Refund claim - duty liability subsequent to clearance of their products - unjust enrichment - when duty is paid after clearance of goods, on insistence of anti-evasion......
March 16, 2016 Case Laws Central Excise

Differential duty - as the appellant was clearing the goods on payment of duty and subsequently on their own revised the price and discharged the differential duty there....
March 16, 2016 Case Laws Central Excise

MRP based valuation - removal of goods without packing - It is not the packaging that determines the applicability of mandate of affixing the 'retail sale price' but......
March 16, 2016 Case Laws Central Excise

The duty can be demanded from a manufacturer of the goods as it is a factum record that the impugned goods have been fabricated on job work basis by the contractors,......
March 16, 2016 Case Laws Customs

Rejection of refund claim - Period of limitation - Once the appellant has been given acknowledgement unless until this held to be fake or forged, the said......
March 16, 2016 Case Laws Income Tax

Addition u/s 68 - merely because the bank statement an ITR of the lender were not submitted, in spite of submitting balance sheet and profit and loss account of the......
March 16, 2016 Case Laws Income Tax

Penalty u/s 271C - non deduction of tds u/s 194LA - there was no mala fide intention on the part of the assessee for non-deduction of TDS since it had recovered the TDS.....
March 16, 2016 Case Laws Income Tax

Agricultural lands in terms of Sec 2(14) - Though the circumstance that the land is classified as Agricultural in the revenue records and the Village Panchayat......
March 16, 2016 Case Laws Income Tax

The assessee had a dividend income (income from other sources). Thus the assessee fell within the purview of the exception carved out in the explanation to Section 73......
March 16, 2016 Case Laws Income Tax

Addition made on inflation of purchases of raw material u/s. 69 - CIT(A) has wrongly relied on the input output consumption ratio - addition deleted - AT
March 15, 2016 Case Laws Service Tax

Cenvat Credit - input service - Outdoor catering services - a notification issued in Notification No.3/2011 dated 1.3.2011 excluding the outdoor catering services came.....
March 15, 2016 Case Laws Central Excise

Reversal of CENVAT credit - whether the appellant while clearing the imported inputs which were found to be defective and unusable and later re-exported from their......
March 15, 2016 Case Laws Central Excise

Claim of exemption on Air conditioning unit, condensing unit, chillers, walk in cold rooms - the institution is not engaged in commercial activity and the goods are......
March 15, 2016 Case Laws Central Excise

New case cannot be made out after issuance of show cause notice and after passing the adjudication order. Both the lower authority have wrongly denied the Cenvat credit.....
March 15, 2016 Case Laws Customs

Clim of refund - Excess payment of CVD at the time of import - there was indeed no assessment order as such passed by the customs authorities - The order of the......
March 15, 2016 Case Laws Customs

Import of goods - Change in standards under the FSS Act - The legitimate expectation of the importer would always subject to the policy change of the State. If the law......
March 15, 2016 Case Laws Customs

Release of property - seizure of gold and Indian currency - violation of provision of Customs Act. - the petitioner has to establish his ownership over the property......
March 15, 2016 Case Laws Income Tax

Disallowance of Privilege fee paid u/s 40(a)(ii) or (iib) - sharing of revenue with the state - The privilege fee payable by the petitioner to the State Government would....
March 15, 2016 Case Laws Income Tax

Adoption of Profit Level Indicator (PLI) of OP/TC to determine ALP - , in the absence of identification or segregation of capital employed with regard to AE's......
March 15, 2016 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - it can be said that amount invested in the subsidiaries company was arising out of commercial expediency and was thus for the......
March 15, 2016 Case Laws Income Tax

Sale of factory land at Guindy, Chennai - Capital Gain OR business profit - without bringing any material on record merely based on some remote circumstances, an......
March 15, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c ) - after taking into consideration the human conduct and preponderance of probability clearly indicate that the assessee became a willing party to....
March 14, 2016 Case Laws Service Tax

Condonation of delay - delay of almost 2 years - the order in Original was passed on 30.11.2012. Even as on today, no steps were taken by the department in collecting......
March 14, 2016 Case Laws Service Tax

Extended period of limitation - Bonafide belief - An assessee who has a bonafide belief that it is not liable to tax would naturally not obtain registration, assess......
March 14, 2016 Case Laws Service Tax

Taxability of maintenance and repair services relating to information technology software till December 2007 - the clients of the appellant in this case would be users......
March 14, 2016 Case Laws Service Tax

CENVAT credit - Scope of input services - Input services received at their Head Office and subsequently distributed to the appellant herein - In the absence of any doubt....
March 14, 2016 Case Laws Central Excise

Inadmissibility of CENVAT credit availed on Colchester CNC crane - central excise duty demand under Section 11A along with interest and equal amount of penalty -......
March 14, 2016 Case Laws Customs

Writ petition - Validity of Tribunal's order - Tenability of claim for interest under Section 28AA - Period of limitation in relation to amount receivable upon......

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