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Highlights / Annotations / Catch Notes For April of 2016

Home Highlights April April 2016 Year 2016

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Showing 101 to 150 of 638 Records

1 234 5 6 7........ 13

April 26, 2016 Case Laws Central Excise HC

If the assessee opts for the settlement before Commission and the Commission accepts the amount of excise duty payable by them, assessee cannot now turn back and......
April 26, 2016 Case Laws Central Excise AT

If the shortage is detected and corresponding demand is also paid on the same day, no liability of interest arises - AT
April 26, 2016 Case Laws VAT and Sales Tax HC

Re-opening of proceedings - Only revisional authority has power to seek re-opening of proceedings when Re-assessment order was prejudicial to the interest of revenue - HC
April 26, 2016 Case Laws Indian Laws SC

Bank has no lien on the pre-deposit made under Section 18 of the SARFAESI Act in terms of Section 171 of The Indian Contract Act, 1872. - SC
April 25, 2016 Case Laws Income Tax AT

Taxability of carbon credit - gains on sale of CERs, though taxable in nature, could only have been taxed at the point of time when these CERs were actually transferred.....
April 25, 2016 Case Laws Income Tax AT

MAT provision - Since Explanation 1 to sec. 115JB(2) of the Act is applicable retrospectively with effect from 1.4.2001, the provision for bad and doubtful debt has to......
April 25, 2016 Case Laws Income Tax AT

Exemption u/s 11 of the Act is to be granted when income is brought to tax u/s 68 - AT
April 25, 2016 Case Laws Income Tax AT

Benefit of deduction u/s 80HH & 80IA on the amount of interest received from customers/dealers allowed - AT
April 25, 2016 Case Laws Income Tax AT

Depreciation on boiler leased back - ownership of the impugned asset was with the assessee and the same was used for the purpose of business of leasing carried on by the....
April 25, 2016 Case Laws Income Tax AT

Income from share trading, brokerage, derivative and interest income on margin money should be considered as income derived from purchase and sale of shares and are......
April 25, 2016 Case Laws Income Tax AT

No separate additions required when assessee has admitted the income in the hands of HUF - AT
April 25, 2016 Case Laws Income Tax AT

NSE is not liable for any alleged short-deduction of STT - AT
April 25, 2016 Case Laws Income Tax AT

Order passed ex-parte by the AO, was in violation of specific CBDT Instruction F.No.225/26/2006-ITA-II(Pt.) dated 08.09.2010 this the same is not legally sustainable - AT
April 25, 2016 Case Laws Income Tax AT

Interest income earned by a credit cooperative society on the FDRs with nationalized bank would qualify for grant of exemption under section 80P(2) - AT
April 25, 2016 Case Laws Income Tax AT

Carry forward of unabsorbed depreciation - carried forward unabsorbed depreciation of the earlier year has to be taken as a part of the current year’s depreciation......
April 25, 2016 Case Laws Wealth-tax AT

Asset not registered and title of the property had not been passed on to the company, cannot be included in the taxable wealth of a company. - AT
April 25, 2016 Case Laws Service Tax HC

Person maintaining an amusement park, are obliged to pay entertainment tax to the State, whether or not there are entrants to the park - Levy is only when the service is....
April 25, 2016 Case Laws Service Tax AT

Merely for the reason that Section 150 provides for distribution of the amount of proceed of auction, that will not empower the department to recover service tax on the.....
April 25, 2016 Case Laws Service Tax AT

As per Rule 3, the assessee is entitled to take the credit of Service Tax paid when they have initially not paid but paid after being pointed out by Audit team - AT
April 25, 2016 Case Laws Central Excise SC

When the Jeeps get the processing of bulletproofing by job workers outside the factory premises, the cost of bullet proofing is not be added in the transaction value - SC
April 25, 2016 Case Laws Central Excise AT

Only provision granting interest on delayed refund is provided u/s 11BB, therefore interest shall be payable as per the rate prescribed thereunder and not as per Supreme....
April 25, 2016 Case Laws Central Excise AT

Supplementary invoice issued in respect of supply of wrapper and differential duty paid on the amortization cost of the cylinders used for supply of wrappers are......
April 25, 2016 Case Laws Customs AT

Value of goods shall be deemed to be the price at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of importation,......
April 25, 2016 Case Laws Customs AT

When there is mis-declaration of goods, show cause notice can be issued within a period of five years from the date of findng mis-declaration by the investigating authority - AT
April 25, 2016 Case Laws VAT and Sales Tax HC

Release of vehicle - Detained for evasion of VAT under Section 68 - Under Section 68(5), the Deputy Commissioner has the power to release such goods pending assessment......
April 25, 2016 Case Laws VAT and Sales Tax HC

Newly established industrial units having once enjoyed the tax exemption and also remission for seven years under the Meghalaya Industrial Policy of 1997 and the......
April 23, 2016 Case Laws Income Tax SC

Appellant University is neither directly nor even substantially financed by the Government so as to be entitled to exemption under the provisions of Section 10(23C)(iiiab) - SC
April 23, 2016 Case Laws Income Tax AT

Income from house property V/S Profits and gains of business or profession - Just because TDS was made u/s. 194-I, it cannot be treated as ‘house property income’ as the....
April 23, 2016 Case Laws Income Tax AT

Deduction under section 80IB(10) - no merit in the claim of assessee that one acre is equal to 4000 sq. mtrs.- AT
April 23, 2016 Case Laws Income Tax AT

Expenditure incurred towards fund - allowed as deduction while computing income of the assessee-co-operative bank - AT
April 23, 2016 Case Laws Income Tax AT

Expenditure on erection of police booths which is made of wood - no new asset has come into existence nor the assessee has the ownership of the police booths so it......
April 23, 2016 Case Laws Income Tax AT

Disallowance on account of electricity expenses of Directors’ residence - personal use by Directors, expenditure cannot be disallowed in the hands of the assessee......
April 23, 2016 Case Laws Income Tax AT

Admission by assessee during the search or survey proceedings cannot be considered as conclusive unless it is supported by corroborative evidence - AT
April 23, 2016 Case Laws Income Tax AT

Deduction u/s. 54F - allowance of claim as assessee has purchased a semi-finished house and completed construction before the three years period as prescribed - AT
April 23, 2016 Case Laws Income Tax AT

Disallowance u/s. 14A - no expenditure is incurred by the assessee in earning the dividend income no notional expenditure could be deducted from the said income - AT
April 23, 2016 Case Laws Income Tax AT

Reopening of assessment - In the absence of notice under section 143(2) pursuant to notice under section 148, the re-assessment order passed by the Assessing Officer is.....
April 23, 2016 Case Laws Income Tax AT

Cpital gain - What in law has transpired is the transfer of shares, and not of land and, accordingly, section 50C will not come into picture - AT
April 23, 2016 Case Laws Wealth-tax AT

Adoption of value of the properties declared by the assessee as per Govt. ready reckoner by rejecting the valuation given by the Approved Valuer for the Wealth Tax allowed - AT
April 23, 2016 Case Laws Service Tax HC

After giving voluntary statements admitting the non-payment of Service Tax and giving an undertaking to discharge the outstanding Service Tax liability, one cannot seek.....
April 23, 2016 Case Laws Service Tax HC

If the opportunity of personal hearing is awarded and utilised by the petitioner, there is no violation of principles of natural justice - Writ Petition cannot be......
April 23, 2016 Case Laws Service Tax AT

If the appellant in the capacity of recipient of service files the refund application before the Central Excise Authorities, it should be proper and maintainable under......
April 23, 2016 Case Laws Central Excise SC

Tetmosol soap primarily used for treatment and prevention of scabies, therefore a medicated soap but nothing prevents it to be used for toilet purpose - Classifiable......
April 23, 2016 Case Laws Central Excise SC

No new case could have been set up or decided contrary to the show cause notices regarding classification of goods, without issuing a fresh show cause notice to the......
April 23, 2016 Case Laws Central Excise HC

Automobile Cess Rules creates liability for the payment of automobile cess, but, it creates no liability for any penalty and hence any penalty cannot be levied under......
April 23, 2016 Case Laws Central Excise HC

Refund - Limitation is to be considered in the light of availability of requisite documents and should be taken to begin when documents necessary for substantiating the.....
April 23, 2016 Case Laws Customs HC

If a petitioner has got an alternative remedy by way of an appeal and there is no violation of principles of natural justice, the Writ Petition cannot be entertained......
April 23, 2016 Case Laws Customs AT

Only a part of the statement, favorable to the department, cannot be considered as acceptable but the entire statement has to be accepted or rejected - AT
April 23, 2016 Case Laws VAT and Sales Tax HC

Rate of tax on iron and steel - Execution of civil works contract - State Legislature has no competence to levy tax at more than 5% on iron and steel used in the same......
April 22, 2016 Circulars Central Excise

Imposition of Central Excise duty on jewellery Constitution of sub-committee of the High Level Committee - Circular
April 22, 2016 Case Laws Income Tax HC

Transfer of fund for subsequent distribution to the members before payment of tax is not a 'deductible expenditure' in computation of business income of the Assessee-Co-....

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