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Highlights / Annotations / Catch Notes For April of 2016

Home Highlights April April 2016 Year 2016

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Showing 251 to 300 of 638 Records

1 ....2 3 4 567 8 9 10........ 13

April 18, 2016 Case Laws Income Tax AT

Sale proceeds realized over and above the cost of asset cannot be categorized as business income under commercial principles rather it represents capital receipt - AT
April 18, 2016 Case Laws Income Tax AT

Capital gain - Year of chargeability in the case of Development Agreements is the year in which the contract was executed - AT
April 18, 2016 Case Laws Income Tax AT

Default in submitting the auditor’s report mandatorily required to be furnished along with the return of income - deduction u/s 80IB(10) denied - AT
April 18, 2016 Case Laws Income Tax AT

Co-operative society carrying on banking business need not to deduct tax at source u/s 194A in respect of the interest paid to members on deposits - AT
April 18, 2016 Case Laws Income Tax AT

The assessee paid all the interest during the year, which was not payable on 31st March, 2007 no disallowance u/s 40(a)(ia) - AT
April 18, 2016 Case Laws Income Tax AT

Provisions for bad and doubtful debt should be restricted to the amount of such provision which are actually created in the books of account in the relevant year - AT
April 18, 2016 Case Laws Wealth-tax AT

The lands being agricultural lands have been excluded from the wealth tax - AT
April 18, 2016 Case Laws Service Tax AT

Business auxiliary service - Pasteurizing of milk, converting some of it into butter milk/curd and then packing these products including milk in plastic pouches clearly.....
April 18, 2016 Case Laws Central Excise AT

Rule 3(1) of the Cenvat Credit Rule allows credit of duty “paid” by the input manufacturer and not the duty payable by the said manufacturer - AT
April 18, 2016 Case Laws Central Excise AT

Saddles (used in the railway wagons for carrying HR coils) are excisable goods and accordingly chargeable to duty - AT
April 18, 2016 Case Laws Central Excise AT

Mineral oil sludge is not classifiable under Schedule to the Central Excise Tariff Act, 1985 - AT
April 18, 2016 Case Laws Customs HC

Legality/validity of Circular - classification of Filters referred to as 'Disposable Sterilized Dialyzer' and 'Microbarrier' for filtering blood - The said show cause......
April 18, 2016 Case Laws Customs AT

Revocation of licence and forfeiture of security deposit - Import of chemical - Only on test by a competent laboratory the actual nature of the chemical could be found......
April 18, 2016 Case Laws VAT and Sales Tax HC

Period of limitation - as per the principles of doctrine of merger, the limitation period should not operate as a bar to the revisional authority in exercise of the power - HC
April 18, 2016 Case Laws FEMA HC

Both the company and its principal shareholders had an interest in the grant of the licence or revocation of it, by the Reserve Bank of India. - HC
April 18, 2016 Case Laws Indian Laws HC

In the matters involving commercial dispute, rule of alternative remedy is adhered to and applied steadfast - HC
April 16, 2016 Case Laws VAT and Sales Tax HC

Disallowance - Certificates in "D" form - Mere omission to refer to the purchase order or to fill in the date of issue of the form are not the valid grounds to discard......
April 16, 2016 Case Laws VAT and Sales Tax HC

Detained of tobacco products as banned products - When the goods are not intended for sale but is intended for transportation then after being satisfied by the revenue......
April 16, 2016 Case Laws Customs AT

By virtue of para 2.17 of the hand book of procedures under Foreign Trade Policy, all second hand goods except second hand capital goods, are only restricted - Defective....
April 16, 2016 Case Laws Customs AT

Even if the confession is retracted, the time within which such retraction has been made and the veracity of the retraction play a vital role for believability thereof -....
April 16, 2016 Case Laws Central Excise AT

Clandestine removal cannot be sustained based merely on transporters records which are not corroborated by any other evidence.- AT
April 16, 2016 Case Laws Central Excise AT

Non obtaining of Central Excise registration on reaching full exemption limit of Rs. One Crore -Penalty confirmed - AT
April 16, 2016 Case Laws Central Excise AT

Telephones cleared by the appellants bearing the name of “TATA INDICOM” to the telephone service provider does not amount to usage of other's Brand to attract para-4 of.....
April 16, 2016 Case Laws Central Excise AT

Application of processes of crushing, grinding, screening and washing and grading of iron ore, converts it into iron ore concentrates and accordingly in view of the......
April 16, 2016 Case Laws Central Excise AT

Processes carried out on sand Ores result into conversion of ores to concentrate accordingly manufacture under clause (ii) of section 2(f) read with Chapter Note 4 to......
April 16, 2016 Case Laws Central Excise AT

Dabur Chyawanprash (Awaleha Special & Awaleha with Ashtawarg) should be classified as Ayurvedic medicaments under CETH 30.03 - AT
April 16, 2016 Case Laws Service Tax AT

Tax liability - Banking and other financial services - Merely because the remuneration is designated as 'brokerage' and because the recipient of that 'brokerage' is a......
April 16, 2016 Case Laws Service Tax AT

Banking and other financial services - Tax would be leviable with effect from 10th September 2004 u/s 65(105)(zm), before it was under Section 65(105)(zp), only if a......
April 16, 2016 Case Laws Service Tax AT

Demand - Procurement of goods or services, which are inputs for the client are to be classifiable and taxable under business auxiliary service u/s 65(19) - AT
April 16, 2016 Case Laws Service Tax AT

Abatement under notification no. 1/2006-ST dated 1.3.2006 - Commercial or industrial construction service rendered to 100% EOU - Denial of substantial benefit of......
April 16, 2016 Case Laws Service Tax AT

Inclusion of free supplies values in gross receipts - Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the......
April 16, 2016 Case Laws Wealth-tax AT

Section 2(ea)(i)(4) of the W.T Act does not contemplate the usage of residential property only for residential purpose. We find that this section only says the......
April 16, 2016 Case Laws Income Tax HC

Orders passed under Section 127 for transferring a case should be forwarded to the concerned assessee, if only for the assessee to understand the circumstances in which.....
April 16, 2016 Case Laws Income Tax HC

Challenges to Section 94-A (1) of the Income Tax Act, 1961, the Notification dated 1.11.2013 and the Press Release dated 1.11.2013 are not sustainable in law - HC
April 16, 2016 Case Laws Income Tax HC

Distinction had to be made in respect of assessees covered by Section 44AC between those who would be able to justify the deductions claimed and others who may not stay.....
April 16, 2016 Case Laws Income Tax AT

Compensation on account of shortfall in the power generated by the assessee company vis-a-vis the minimum guarantee rated capacity of production of power is to be held......
April 16, 2016 Case Laws Income Tax AT

No agency PE in India under Article-5(4) of the India China DTAA of the non-resident entity-i.e. ZPMC - AT
April 16, 2016 Case Laws Income Tax AT

Licensors have only made available the data acquired by them and available with them but are not making available any technology available for use of such data by the......
April 16, 2016 Case Laws Income Tax AT

Once it is held that the agreement constitutes AOP any amount drawn from the AOP cannot be taxed in the hands of the assessee member. The assessee is also not entitled......
April 16, 2016 Case Laws Income Tax AT

Eligibility for depreciation in respect of the intangible asset by way of trademark allowed - AT
April 16, 2016 Case Laws Income Tax AT

LTCG - Date of allotment is the date of acquisition of the shares in question and not date on which the same were credited to demat account - AT
April 16, 2016 Case Laws Income Tax AT

Non disapproving the documents furnished by the assessee to discharge the initial burden placed upon it u/s 68 - additions deleted - AT
April 16, 2016 Case Laws Income Tax AT

Loss suffered by a company in share transactions is to be treated as a speculative loss within the meaning of s. 73, notwithstanding the fact that there was actual......
April 16, 2016 Case Laws Income Tax AT

Advance made for commercial expediency - No disallowance of interest - AT
April 16, 2016 Case Laws Income Tax AT

Non compete right is an "intangible asset" eligible for depreciation - AT
April 15, 2016 Circulars Service Tax

On basis of which documents can CENVAT Credit be availed in respect of services provided by Government or a local authority. - CENVAT Credit may be availed on the basis.....
April 15, 2016 Circulars Service Tax

When and how will the allottee of the right to use natural resource be entitled to take CENVAT Credit of Service Tax paid for such assignment of right. - See para 14 of the circular
April 15, 2016 Circulars Service Tax

Whether Service Tax is payable on the interest charged by Government or a local authority where the payment for assignment of natural resources is allowed to be made......
April 15, 2016 Circulars Service Tax

Whether Service Tax is leviable on spectrum user charges and license fee payable after 1.4.2016 for the year 2015-16. - the same have been specifically exempted
April 15, 2016 Circulars Service Tax

How to determine the date on which payment in respect of any service provided by Government or a local authority becomes due for determination of point of taxation - The....

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