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Highlights / Annotations / Catch Notes For March

Home Highlights March

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1 ....96 97 98 99100101 102 103 104........ 138

March 26, 2016 Case Laws Central Excise

100% EOU - though dross and skimming do arise during the process of manufacture but these are not manufactured products. An article is not exigible to tax only because.....
March 26, 2016 Case Laws Customs

Classification - Used damaged cut rails for melting (melting scrap) - to be classified under CTH 72.04 denying benefit of exemption benefit under Notification No.12/2012....
March 26, 2016 Case Laws Customs

Demand of Safeguard duty - thickness of Aluminium foils - It is to be noted that the samples were re-tested twice with a request and concurrence of the assessee in......
March 26, 2016 Case Laws VAT and Sales Tax

Determination of classification and rate of tax - Deciding the higher rate of tax at the instance of a new manufacturer, who is exempted from tax to make the Ruling......
March 26, 2016 Case Laws Income Tax

TDS u/s 194I - whether the tour operators/travel agents were required to deduct TDS under Section 194-I of the Act while making payments to the hotels on behalf of......
March 26, 2016 Case Laws Income Tax

Exemption u/s 13A - ITAT was justified in denying exemption to the INC under Section 13A of the Act and refusing to condone the delay that had occurred in the audit of......
March 26, 2016 Case Laws Income Tax

Exemption u/s 13A - As long as a political party continues to avail the exemption from payment of income tax, there can be no excuse for not maintaining its account......
March 26, 2016 Case Laws Income Tax

Entitlement to claim carry forward loss - delay in filing the return - when the petitioner as a litigant is entitled to claim carry forward loss, mere delay should not.....
March 26, 2016 Case Laws Income Tax

Minimum Alter Tax (MAT) - Forfeiture of share warrants being a capital receipt - adjustment need to be made to the disclosures made in the notes on accounts forming......
March 26, 2016 Case Laws Income Tax

Disallowance of excess depreciation claimed on Iris Cameras - Iris camera without the aid of software is obsolete and it cannot be used in the normal course of business.....
March 26, 2016 Case Laws Income Tax

The order has been passed by the Learned AO by taking one of the possible views and hence the order cannot be termed as erroneous warranting initiation of revision......
March 26, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - by disallowing 80% of the claim, the Assessing Officer has allowed 20% of expenditure attributable to earn the business income. - levy of......
March 26, 2016 Case Laws Income Tax

Penalty u/s 271E - Company has directly repaid the loan taken from Director to Bank - violation of section 269T - The assessee has demonstrated that under the compulsion....
March 26, 2016 Case Laws Income Tax

Non collection of TCS (tax collection at source) - main husk is a by-product and the same cannot be considered as scrap and waste as provided in the Explanation to......
March 26, 2016 Case Laws Income Tax

Non collection of TCS (tax collection at source) - DOC is a by-product and it certainly cannot be categorized as scrap and waste and it has its own market value - AO has....
March 25, 2016 Case Laws Service Tax

Liability of Service tax on TDS amount absorbed by the assessee on foreign remittance - Reverse charge - Service Tax liability needs to be discharged on amounts which......
March 25, 2016 Case Laws Service Tax

Sharing of resources and cost / expenses with the group companies - The activities carried out by the Appellant enables the Participating Group Companies to share the......
March 25, 2016 Case Laws Service Tax

Availment of Cenvat credit - Tax paid on services used in common for ‘output services' and trading - as the turnover has been the basis for apportionment, there is no......
March 25, 2016 Case Laws Service Tax

Related party transactions - associated enterprises - once debit entries were made even though provisional basis and subsequently final entries are made, it is only the.....
March 25, 2016 Case Laws Service Tax

Waiver of penalty - appellant-assessee suppressed the facts from the Revenue with an intention to evade payment of service tax and when when there are malafides proved.....
March 25, 2016 Case Laws Central Excise

Refund claim - pre-deposit - As soon as the order appropriating such fine was set aside, they became eligible to refund of the deposits made during the investigations -....
March 25, 2016 Case Laws Central Excise

Eligibility of CENVAT CREDIT - whether the courier bill of entry is a proper document for availing Cenvat Credit under the CENVAT Credit Rules, 2004? - Held Yes - AT
March 25, 2016 Case Laws Central Excise

Cenvat credit on input services used for both excisable goods as well goods chargeable to nil rate of duty - no option under Rule 6 (3) can be imposed on the appellant......
March 25, 2016 Case Laws Central Excise

Evasion of duty -, the goods were cleared without issuing proper invoices and therefore it cannot be said that the price charged included central excise duty. In their......
March 25, 2016 Case Laws Central Excise

Cenvat Credit allowability on the inputs used in the manufacture of exempted goods or non dutiable goods - Cenvat Credit on the inputs used in the process which does......
March 25, 2016 Case Laws Central Excise

Assessable value - whether inspection charges with respect to a specific inspection of the buyer is required to be added to the assessable value? - pre-delivery......
March 25, 2016 Case Laws Customs

Restoration of appeal - Dismissal of appeal for non-compliance and also for non-appearance exparte, should not deprive the parties to contest the order on merits when......
March 25, 2016 Case Laws Customs

Conversion of Free Shipping Bills into Export Promotion Scheme/DEEC Shipping Bills -when the fault lies with the EDI system of the Customs, the request of the appellant.....
March 25, 2016 Case Laws Customs

Undervaluation of goods - The goods were examined, assessed and cleared by Customs and were no longer available for re-examination. It is trite to say that if the......
March 25, 2016 Case Laws Customs

Entitlement for Custom duty drawback - Finished goods were removed under bond without payment of duties - Petitioners have availed of the benefits under Rule 19(2) ibid,....
March 25, 2016 Case Laws Customs

Classification of importers of poppy seeds - cap on import of poppy seeds - It could be seen that even an importer, who continuously imports for a period of two years,......
March 25, 2016 Case Laws Income Tax

Amounts received from Indian associated enterprises - whether were in the form of interest or discounting charges? - The true nature of transaction cannot alter merely......
March 25, 2016 Case Laws Income Tax

Disallowance u/s 40A - CIT(Appeals) restricted the rate of interest to 15% as against 18% claimed by the assessee - In the case of market loans, no security is given......
March 25, 2016 Case Laws Income Tax

Exemption from long term capital gain u/s 54B and 54F - where an appellant satisfies the first condition prescribed under section 54B(1) and at the same time, neither......
March 25, 2016 Case Laws Income Tax

Disallowance of depreciation - Addition towards Film Software Library as the same is not intangible asset and it is to be treated as Plant & Machinery - depreciation @......
March 25, 2016 Case Laws Income Tax

Penalty under section 271C - failure to deduct tax on payment made on account of salary - No contumacious conduct can therefore be attributed to the assessee - No penalty - AT
March 25, 2016 Case Laws Income Tax

TDS u/s 195 - disallowance under section 40(a)(i) on account of any retrospective amendment - It is a trite legal maxim. “lex non cogit ad impossiblia” which means that,....
March 24, 2016 Case Laws Income Tax

Eligibility of exemption u/s Sec.10(23C)(vi) - the petitioner had multiple objectives and therefore, did not exist solely for educational purpose - assessee does not......
March 24, 2016 Case Laws Income Tax

TDS on the enhanced amount compensation - TDS is only liable to be deducted on the enhanced amount and not on interest. - HC
March 24, 2016 Case Laws Income Tax

Disallowance u/s 43B rw.s. 37(1) - the liability to pay the premium to BMC on transfer of lease-hold rights of the land owned by the BMC in favour of purchaser/assignees....
March 24, 2016 Case Laws Income Tax

Sale of software as part of machinery - amount of sales consideration received by the assessee on account of sale of machine along with it operating software would not......
March 24, 2016 Case Laws Income Tax

MAT - the profit on sale of the land has to be treated as agricultural income. Therefore, if any such income is credited to the Profit & Loss account, the same has to......
March 24, 2016 Case Laws Income Tax

The capital gains computed upto the date of conversion of land into stock-in-trade has to be set off against the business loss computed on sale of the stock-in-trade - AT
March 23, 2016 Case Laws Central Excise

Remission of Central Excise duty - they had not given any specific intimation to the Dept. the time and date of the proposed destruction. Removal of goods from Bonded......
March 23, 2016 Case Laws Central Excise

Manufacture - complete food tray as served to the passengers on board the aircraft - Out of Food preparations as contained in the food tray served to the passengers on......
March 23, 2016 Case Laws Customs

Refund claim of SAD paid - unjust enrichment - In the revised balance sheet the amount of refund claim is indicated as "amount receivable" which indicates that the......
March 23, 2016 Case Laws Customs

Validity of show cause notice - Issued with pre-judged mind - When the first respondent had issued the show cause notices with pre-judged mind, there is no purpose in......
March 23, 2016 Case Laws VAT and Sales Tax

Collected of cheque at the time of inspection - no dealer would be coerced by the officers of the DT&T to make payment of any amount either towards alleged tax dues or.....
March 23, 2016 Case Laws Indian Laws

Having invoked a constitutional remedy before the High Court under Article 226 of the Constitution of India, the petitioner cannot, under Law, file another petition......
March 23, 2016 Case Laws Indian Laws

Offence punishable under section 138 and 142 of the Negotiable Instruments Act, 1881 - Whatever defence has been taken by the accused respondents as pointed out by the......

1 ....96 97 98 99100101 102 103 104........ 138

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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

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

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