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Highlights / Annotations / Catch Notes For March of 2016

Home Highlights March March 2016 Year 2016

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Showing 251 to 300 of 657 Records

1 ....2 3 4 567 8 9 10........ 14

March 14, 2016 Case Laws VAT and Sales Tax

Attachment of bank of account - Recovery of GVAT - section 45 of the Gujarat Value Added Tax Act, 2003 - Attachment to be lifted - Revenue restrained from making any......
March 14, 2016 Case Laws Income Tax

Reopening of assessment - It cannot by any stretch of imagination be said that the A.O. has not gone through the tax audit report while framing assessment u/s 143(3)......
March 14, 2016 Case Laws Income Tax

Disallowance towards the cost of land - On probing amount of the work in progress the AO has come to know that these expenses have not all been incurred by the assessee.....
March 14, 2016 Case Laws Income Tax

Rectification of mistake - order u/s 154 on debatable issues - in order u/s 154 AO allowed refund and interest thereon u/s 244A - In the absence of any accusation......
March 14, 2016 Case Laws Income Tax

Disallowance of expenditure - The factum of the payment of money may not be in doubt, but the factum of rendering of services at the end of these three persons is......
March 14, 2016 Case Laws Income Tax

Eligibility of registration u/s 12A - approval u/s 80G(5)(vi) - The competent authority should have acted vigilantly to pass an appropriate order in the matter within......
March 14, 2016 Case Laws Income Tax

Income from license fee arising from leave and license agreement entered into by the assessee company is chargeable to tax as income under the head “income from house......
March 14, 2016 Case Laws Income Tax

Assessee is eligible to claim deduction u/s 80IB(10) of the Act for the undisclosed income surrendered during search/survey action in a situation when assessee has been.....
March 13, 2016 Circulars Central Excise

Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular
March 13, 2016 Circulars Customs

Clarification with regard to classification of ‘Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver - Circular
March 13, 2016 Circulars Income Tax

U/s 199 of Income Tax Act 1961 - Recovery Of Demand Against Deductee Assessee - Circular
March 13, 2016 Case Laws Service Tax

Taxability of services - Classification - naturally bundled services or not - place of provision of services (POP Rules) - intermediary service or not - GoDaddy US have.....
March 13, 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......
March 13, 2016 Case Laws Service Tax

Refund of cenvat credit without obtaining registration - The learned Counsel for Revenue has not been able to show any provision even under Rule 5 of Cenvat Credit......
March 13, 2016 Case Laws Service Tax

Failure to deposit 50% under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Since admittedly 50% of the declared tax dues were not paid by 31st....
March 13, 2016 Case Laws Central Excise

100% EOU - sale of goods in Domestic Tariff Area (DTA) without following the guidelines - it is not case of Revenue that the appellant have used any imported material......
March 13, 2016 Case Laws Central Excise

Classification - Ayurvedic medicines like Neem, Boswellia, Serrata, Ashwagandha, Gymnema, etc. - assessee are right in classifying these products under Tariff Heading......
March 13, 2016 Case Laws Central Excise

Classification - Fibre Glass Reinforced Plastic namely Missile Container, Logistic Container - the pre-dominant input is plastic as compared to Glass fiber therefore......
March 13, 2016 Case Laws Central Excise

Intermediate goods - captive consumption - The impugned goods are admittedly "capital goods" falling under Chapter 84 of CETA. The provisions of exemption Notification......
March 13, 2016 Case Laws Central Excise

Eligibility for refund of the unutilized CENVAT Credit - Section 51 of the SEZ Act provides that this Act shall have over riding effect any other law for the time being....
March 13, 2016 Case Laws Central Excise

Duty liability - Having no mandate in the law in that regard and in absence of legislation that the buyer shall be jointly and severally liable in the event of no......
March 12, 2016 Case Laws Customs

Maintainability - CHALR license - Since the appellant's application for New Custom Broker Licence has been rejected because the appellant has not attained the status of.....
March 12, 2016 Case Laws Customs

Validity of Tribunal's order - Refuse to condone delay of 546 days on the ground of not properly explained - From the mere endorsement "unclaimed", it cannot be......
March 12, 2016 Case Laws Customs

Eligibility for exemption under Notification 21/2002 - Import of Pop corn maize - As the declaration did not declare the existence of the Agreement, the goods are......
March 12, 2016 Case Laws Customs

Eligibility of Refund claim - Unjust Enrichment - the certificate of C.A. which is supported by other corroborative evidence like balance-sheet and calculation of amount....
March 12, 2016 Case Laws Customs

Imposition of penalty - the role of the appellant is not restricted to introduction of the parties but have actively assisted M/s. FIL and its directors in diversion of.....
March 12, 2016 Case Laws VAT and Sales Tax

The order in Form DVAT-50 issued by the Special Commissioner on 15th October 2014 did not permit the enforcement officer to carry out any assessment and therefore,......
March 12, 2016 Case Laws Income Tax

If cash assistance received or receivable against exports schemes are included as being income under the head "profits and gains of business or profession", it is......
March 12, 2016 Case Laws Income Tax

Whether liquidated damages were entitled to the exemption under Section 10(23G) of the Act inter alia as such liquidated damages fell within the definition of “interest”....
March 12, 2016 Case Laws Income Tax

Obviously, the undistributed share of profit reflected in the books of P.E. cannot be said to partake the character of income under the provisions of the Income-tax Act.....
March 12, 2016 Case Laws Income Tax

Business connection in India - Existence of Fixed PE In India and service PE In India - s even if assumed that there is a PE in India of the assessee no profit can be......
March 12, 2016 Case Laws Income Tax

Disallowance of the capital work in progress written off - the loss in respect of discarded project had written off by the assessee during the previous year is not......
March 12, 2016 Case Laws Income Tax

Merely because there was an error in the annual report this will not have any impact on the profit of the assessee. When the assessee has recorded the entire purchases......
March 12, 2016 Case Laws Income Tax

Addition made on account of short term capital gain - it is evident that the gross total income o the company consisted mainly of income which is chargeable under the......
March 12, 2016 Case Laws Income Tax

TDS u/s 194C - works contract - existence of contract - We do not agree with the contention of the assessee that there is no written contract or oral contract with the.....
March 12, 2016 Case Laws Income Tax

Transfer pricing adjustment - whether the foreign exchange gain/income from service provided to AE will be part of the operating revenue/income? - while taking the......
March 11, 2016 Notifications Companies Law

Buy-back of shares - calculation - where the audited accounts are more than six months old, the calculations with reference to buy back shall be on the basis of......
March 11, 2016 Case Laws Service Tax

Imposition of Service tax under Business Auxiliary Service - the amount collected as extra charges for RTO registration is not covered under support services of business....
March 11, 2016 Case Laws Central Excise

Sanction of a part of the refund amount by way of credit in the cenvat account - granting refund and crediting it to the modvat account will not in effect allow the......
March 11, 2016 Case Laws Central Excise

Whether the appellant are entitle for the Cenvat Credit in respect of the service tax paid by the job worker? - for the purpose of limitation in taking the credit, the......
March 11, 2016 Case Laws Central Excise

Whether Due Drop Process on Fabrics will amount to manufacture - It is seen that the Ministry in its wisdom, has accepted the merits of the case and has exempted the......
March 11, 2016 Case Laws Central Excise

CENVAT credit of service tax paid under 'Rent a Cab' service on account of engaging cabs for transport of children of staff members from resident to school and back -......
March 11, 2016 Case Laws Central Excise

Penalty under Section 11AC - The partner of the partnership firm had already paid the duty before issue of the show cause notice in order to avoid legal proceedings. In....
March 11, 2016 Case Laws Customs

Import of coking coal of Chinese origin - it is found that presence of ash content is more than what is declared by the appellant which results in denial of exemption......
March 11, 2016 Case Laws Customs

Re-export of entire goods - Prohibition on import of goods - Goods involves Toxic and Hazardous Contamination - the portion of goods which contains the bar codes or......
March 11, 2016 Case Laws Customs

Classification - Epoxy, parts of Hydro Electric Generator - the goods imported under the Bills of Entries are epoxy stator coils solely designed for power generators for....
March 11, 2016 Case Laws Customs

The classification and assessment of imported goods as "Plant Bio-Fertilizer" was done based on the Test Reports and goods were cleared during the relevant period, so,......
March 11, 2016 Case Laws Customs

Classification - Amezcua Chi Pendant - As, the 'Chi Pendant' is not an artificial jewellery worn by any person of any age. Therefore, the imported goods cannot be......
March 11, 2016 Case Laws Indian Laws

Offense punishable under Section 138 of the Negotiable Instruments Act - it is very difficult for the Court to take a view that a partnership firm for the purpose of......
March 11, 2016 Case Laws Income Tax

Computation of MAT u/s 15JB - Book Profit - Once it is realized that the assessee had correctly debited the profit and loss account for the loss arising out of the......

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