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Highlights / Annotations / Catch Notes For April of 2016

Home Highlights April April 2016 Year 2016

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Showing 351 to 400 of 638 Records

1 ....4 5 6 789 10 11 12........ 13

April 14, 2016 Case Laws Income Tax AT

Eligibility for exemption u/s 54F allowed even though the capital gain was invested in multiple residential units. - AT
April 14, 2016 Case Laws Income Tax AT

Suitability of CUP method cannot be rejected because of the commercial outcome of the transaction being in the nature of loss - AT
April 14, 2016 Case Laws Income Tax AT

Receipts from Indian entities on account of connectivity charges are not taxable in India. - AT
April 14, 2016 Case Laws Income Tax AT

Assessee has sold the chemical unit not as a going concern but itemized sale was made vide agreement and hence, the sale cannot be treated as slump sale - AT
April 14, 2016 Case Laws Income Tax AT

Recipient has already paid tax and evidence has been produced before the Assessing Officer as the recipient had claimed refund by filing the return. There is no revenue loss - AT
April 14, 2016 Case Laws Wealth-tax AT

A piece of vacated land cannot be excluded from taxable wealth simply because building has been constructed thereupon subsequently - AT
April 14, 2016 Case Laws Service Tax AT

Refund claim - Services needs to be reclassified by Revenue should be by issuing a show cause notice as reclassification in a refund claim is an incorrect appreciation......
April 14, 2016 Case Laws Service Tax AT

Demand - Activity of collection of order from various stockist, distribution of said goods and collecting them from said stockist would fall under "Business Auxiliary......
April 14, 2016 Case Laws Service Tax AT

Demand - Activity of arranging the entire transportation, dispatching of goods and supervising the loading and unloading of the goods under Transport Coordination......
April 14, 2016 Case Laws Service Tax AT

Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair......
April 14, 2016 Case Laws Service Tax AT

Activity of deputation of employees to group companies - No Marketing network services provided to group companies - recovery of expenses in return do not comes under......
April 14, 2016 Case Laws Central Excise AT

Refund claim under Notification No. 41/2007-ST dated 6.10.2007 was required to be filed within 60 days of a quarter during the relevant period - AT
April 14, 2016 Case Laws Central Excise AT

Goods fully exempted as per N/N 5/2006-CE dated 01.03.2006 unconditionally - As per Rule 6(3), when any common inputs are used in the manufacture of dutiable and......
April 14, 2016 Case Laws Central Excise AT

Cenvat credit - Storage tank fully embedded to the ground remain the goods and inputs like TOT/TMT Rods, Cement used in the manufacture of water tank to purify water for....
April 14, 2016 Case Laws Customs SC

Import duty - When the vessel was manufactured by an Indian company and was sold to another Indian company which was using this vessel, no question of import duty arises - SC
April 14, 2016 Case Laws Customs SC

When excise duty is exempted, there is no question of payment of additional duty - SC
April 14, 2016 Case Laws VAT and Sales Tax HC

The State Police has a jurisdiction to entertain, institute and investigate offences under the Bihar VAT Act especially in view of Section 86(2)(a) read with Section 83.....
April 14, 2016 Case Laws VAT and Sales Tax HC

Can dealer be a sole-proprietor - Merely because the trade name been incorporated or inserted in the notice does not mean that the dealer was prevented from contesting......
April 14, 2016 Case Laws VAT and Sales Tax HC

Capability of sole proprietor/dealer to tax - within the meaning of section 33(1), a sole proprietor/dealer can be brought to tax and his income can be assessed on the......
April 14, 2016 Case Laws Companies Law HC

Computation of stamp duty and valuation does not make Scheme of Amalgamation alone chargeable to stamp duty - Basically, a scheme/compromise/arrangement between the two.....
April 13, 2016 Case Laws Income Tax HC

No question of double deduction in allowing of depreciation in respect of assets acquired and used by the Trusts. - HC
April 13, 2016 Case Laws Income Tax HC

Deduction u/s 80IC - No deduction could be made from the eligible profits on account of the 'brand'.- HC
April 13, 2016 Case Laws Income Tax AT

Statement recorded in the course of survey does not form the sole basis for making additions in absence of supportive evidence - AT
April 13, 2016 Case Laws Income Tax HC

Valuation made by the assessee exceeds the value adopted by the stamp valuation authority - No question of referring the valuation of the plots in question to the Valuation Officer - HC
April 13, 2016 Case Laws Income Tax HC

The Assessing Officer made the addition on the basis of the statement made during the course of survey, despite the fact that the addition was not based upon any......
April 13, 2016 Case Laws Income Tax AT

Amount of transfer pricing adjustment cannot be calculated by picking up `profit margin’ of the assessee or comparables and then comparing it with the `price’ charged by....
April 13, 2016 Case Laws Income Tax AT

No interest accrues when the principal amount of loan itself becomes doubtful. - AT
April 13, 2016 Case Laws Income Tax AT

It is not necessary for an assessee to establish the debts to have actually become bad - Disallowance in respect of loss on advances written off allowed - AT
April 13, 2016 Case Laws Income Tax AT

Merely because the industrial undertaking earned higher profits does not call for an inference that claim of deduction is to be willy nilly reduced on presumption. - AT
April 13, 2016 Case Laws Income Tax AT

Once the assessee failed in explaining the share capital and unsecured loans received, there was no option before the Assessing Officer except making addition - AT
April 13, 2016 Case Laws Income Tax AT

Assessee is entitled to deduction under section 80P(2)(c)(ii) of the Act in respect of business activities such as running of Ambulance, Health Club fee etc. which are......
April 13, 2016 Case Laws Income Tax AT

Since the assessee has treated the securities as investment and not as stock in trade in all the earlier A.Ys CIT(A) did't erred in directing the AO to assess the income....
April 13, 2016 Case Laws Income Tax AT

Merely because there is down fall in profit of the company due to change in accounting policy cannot lead to a conclusion that it is not bonafide. - AT
April 13, 2016 Case Laws Income Tax AT

Claim of deduction u/s 10A of the IT Act,, without setting off of brought forward losses/unabsorbed depreciation allowed - AT
April 13, 2016 Case Laws Income Tax AT

Addition on account of balance-sheet difference - difference crept out of the balance-sheet item does not result as understatement of income.- AT
April 13, 2016 Case Laws Income Tax AT

Addition on account of unexplained increase in the wages and salary as compared to the increase in production could not be made merely because of increase in wages was......
April 13, 2016 Case Laws Income Tax AT

Income of the assessee at Singapore and Colombo would be included in the return of income of the assessee in India and whatever taxes paid by the branches in foreign......
April 13, 2016 Case Laws Income Tax AT

No rendering of any services and the payment is not made for any managerial services to RCDF, therefore, payment can neither be held as liable for TDS u/s 194H of the......
April 13, 2016 Case Laws Wealth-tax AT

Debts owed by the assessee have to be allowed on pro-rata basis - WTA - AT
April 13, 2016 Case Laws Service Tax AT

The charges recovered from the broadcasting agencies from MSOs for providing the signals had been made specifically liable to service tax from 16.06.2005 - No liability.....
April 13, 2016 Case Laws Service Tax AT

Refund claim - in terms of Notification No.41/2007-ST - Conditions regarding existence of written agreement and accreditation of service provider in respect of cleaning.....
April 13, 2016 Case Laws Service Tax AT

Classification - Contract on lump-sum/job basis of "Storage Warehouse and handling of Agricultural Produce" - produce of attendance sheet, proof of actual payment......
April 13, 2016 Case Laws Service Tax AT

Extended period of limitation - Even if extended period is held to be inapplicable then also the entire demand of Service tax will not be completely time barred - AT
April 13, 2016 Case Laws Central Excise HC

If the taxpayer has filed within the statutory time a legally valid reference application under Section 256(1) or 256(2)" of the IT Act (corresponding to Section 35G of.....
April 13, 2016 Case Laws Central Excise AT

Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of......
April 13, 2016 Case Laws Central Excise AT

One to one co-relation - No requirement of one to one co-relation of inputs and output so long as inputs are not used for manufacture of exempted goods - Within the......
April 13, 2016 Case Laws Central Excise AT

Demand - Inputs inter utilised - No provision in Act or Rules that inputs meant for manufacture on job work cannot be utilised for manufacture on their own account and......
April 13, 2016 Case Laws Central Excise AT

Demand of interest - On remand, the lower authority cannot expand the scope of the remand direction would fit in for any other circumstance as factual position but not......
April 13, 2016 Case Laws Central Excise AT

Revenue cannot go beyond to the duties demanded and penalties imposed in the order, if it has not filed any appeal against order in original - AT
April 13, 2016 Case Laws Customs HC

Revokation of suspended licence - Imported cigarettes without proper declaration - As per Regulation 19&20, the order either continuing or revoking the suspension must......

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