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Highlights / Annotations / Catch Notes For April of 2016

Home Highlights April April 2016 Year 2016

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Showing 501 to 550 of 638 Records

1 ....7 8 9 101112 13

April 9, 2016 Case Laws VAT and Sales Tax HC

Validity of survey conducted in the premises of petitioner - DVAT - Only oral discussions between the officers concerned without any written approval of the......
April 9, 2016 Case Laws VAT and Sales Tax HC

Period of limitation - Invokation of Section 61(1) of the Bombay Sales Tax Act, 1959 - an order of court cannot override the legal provision which is specific in nature....
April 9, 2016 Case Laws VAT and Sales Tax HC

Waiver of tax imposed for entertaining the appeal - non-production of proof of payment of pre-deposit - as per the provision of Section 73(4) of the GVAT Act no appeal......
April 9, 2016 Case Laws Income Tax AT

TDS u/s 194C - No tds on contractual payments of cutting and transporting of sugarcane from the fields to the factory gate as the payments were not given for carrying......
April 9, 2016 Case Laws Income Tax HC

Powers of CIT(A) to pass any stay order - Appellate Commissioner has got power to modify or set aside or pass any order regarding the demand, that goes without saying......
April 8, 2016 Case Laws Service Tax HC

Claim of interest on delayed refund - the petitioner was required to unnecessarily litigate in two rounds; in the first round, up-till the Tribunal and in the second......
April 8, 2016 Case Laws Service Tax AT

Change of classification of the service from “Management Consultancy Service” to “Business Auxiliary Service” - change of classification at the end of IHCL would be......
April 8, 2016 Case Laws Service Tax AT

Entitlement for the benefit of VCES Scheme - Respondent applied for registration, obtained assessee code number and attempted to deposit 50% amount on 31/12/2013 however....
April 8, 2016 Case Laws Central Excise SC

Inclusion of value of gunny bags for determination of assessable value of manufactured goods - obligation taken by the appellant to refund the value of the gunny bags......
April 8, 2016 Case Laws Income Tax HC

Fees for technical service was liable to tax in India under section 44BB of the Act only if the appellant had Permanent Establishment ("PE") in India in the relevant......
April 8, 2016 Case Laws Income Tax HC

Fees for technical services - activity of 2D/3D seismic survey carried on by the appellant in connection with exploration of oil, was in the nature of "fees for......
April 8, 2016 Case Laws Central Excise AT

Excise duty on the waste and scrap - Since the job worker is manufacturer, excise duty liability, if any arises it will be on job worker and not on principle......
April 8, 2016 Case Laws Central Excise AT

Inter-unit transfer of goods for captive consumption - Valuation - whether the cost of production of the goods - the packaging material that is manufactured by the......
April 8, 2016 Case Laws Central Excise AT

Moulds manufactured and captively used - the exemption for captive consumption cannot be denied if the capital goods are used within the factory or production - AT
April 8, 2016 Case Laws Central Excise AAR

Area based exemption - expansion of an eligible unit after the cut off date of sun set clause - , the applicant proposes to effect expansion wherefrom the new unit had......
April 8, 2016 Case Laws Customs AT

Eligibility for refund of SAD - Appellant (SEZ unit) was an importer of the goods when imported into India and paid VAT at the time of sales to DTA units. The SAD paid......
April 8, 2016 Case Laws VAT and Sales Tax HC

Waiver of pre-deposit - GVAT - no dealer can demand as a matter of right that his appeal should be heard without payment of tax or penalty and it is for such dealer to......
April 8, 2016 Case Laws VAT and Sales Tax HC

Default assessment - DVAT - barring the default notices of assessment pertaining to the months of February and March 2010, all the other notices of default assessment......
April 8, 2016 Case Laws Income Tax HC

TDS u/s 194I - the upfront payment made by the assessee for the acquisition of leasehold rights over an immovable property for a long duration of time say 99 years could....
April 8, 2016 Case Laws Income Tax AT

Deemed dividend u/s. 2(22)(d) - redemption of the preference shares at face value - there is no reduction in the authorised share capital of the company - not taxable u/s 2(22)(d) - AT
April 8, 2016 Case Laws Income Tax AT

The activity of breeding of horses is similar to that of poultry or piggeries etc. where the animals are bred for the purpose of selling. Section 74A is not applicable......
April 8, 2016 Case Laws Income Tax AT

TDS u/s 194C - transportation charges - the supply of sugarcanes at the gates of factories of the respective assessees was a part of sale transaction, and therefore, we.....
April 8, 2016 Case Laws Income Tax AT

Long Term Capital Gain - loss claimed by the assessee - In the instant case the transaction was with the group company and at the price less than the book value. - this.....
April 8, 2016 Case Laws Wealth-tax HC

Entitlement to exemption under Section 5 (1) (i) of WT Act - Petitioner was fully aware that it did not comply with the essential conditions for claiming exemption.......
April 8, 2016 Circulars Central Excise

Adjudication of Show Cause Notices issued on the basis of CERA/CRA objection - Circular
April 8, 2016 Notifications Indian Laws

Guideline Issued by The Institute of Chartered Accountants of India - Notification
April 8, 2016 Case Laws Central Excise SC

Inclusion of value of gunny bags for determination of assessable value of manufactured goods - Arrangement between appellant and buyers of soda ash - there is no......
April 7, 2016 Case Laws Central Excise AAR

Area based exemption - expansion of an eligible unit after the cut off date of sun set clause - Notification No. 50/2003-C.E - acquiring an adjacent plot of land and......
April 7, 2016 Circulars DGFT

Eligibility of Liquid Glucose under Focus Market Scheme of Foreign Trade Policy (FTP), 2009-14 - Trade Notice
April 7, 2016 Case Laws Service Tax HC

Dismissal of appeal for non compliance of order for making pre-deposit - Once a consequential order is passed, the appellant would have no cause of action as against......
April 7, 2016 Case Laws Service Tax AT

Cenvat Credit - Medicare Services Club for its employees - Appellant has produced a certificate from the Chartered Accountant to that effect that the expenses incurred......
April 7, 2016 Case Laws Service Tax AT

CENVAT Credit sale promotion activities - Beneficial amendment to Rule 2(l) vide notification no. 2/2016 CE(NT) dated 3.2.2016 is retrospective or prospective - sales......
April 7, 2016 Case Laws Central Excise AT

Cenvat Credit denied - duty paying document - the invoice issued by an importer is a valid Cenvatable document - merely by mentioning the wrong details of the document......
April 7, 2016 Case Laws Central Excise AT

Disallowance of adjustment of excess duty paid - they have admitted that they have already availed cenvat credit on the duty paid on copper anodes at their unit at......
April 7, 2016 Case Laws Central Excise AT

Valuation of goods cleared to own sister units for captive consumption - Determination of the cost of production as per CAS-4 - The adjudicating authority has correctly.....
April 7, 2016 Case Laws VAT and Sales Tax HC

Refund claim for AY 2009-10 - Engaged in business of providing DTH broadcasting services - the sum deposited by the Respondent in this Court along with interest accrued.....
April 7, 2016 Case Laws VAT and Sales Tax HC

Reassessment of Return u/s 34 of DVAT - It is not understood how the Special Commissioner (Special Zone) could have delegated powers in terms of Section 67(2) of DVAT......
April 7, 2016 Case Laws Income Tax HC

Revision orders u/s 263 - order passed against a dead person - If the Department had issued the notice addressed to the legal heir himself, by taking recourse to......
April 7, 2016 Case Laws Income Tax HC

Eligibility for exemption u/s 10B - Tribunal did not commit any error in holding that the assessee was a 100% Export Oriented Undertaking and not an SEZ Unit and......
April 7, 2016 Case Laws Income Tax HC

Applicability of Explanation (c) to Section 115JB(1)(MAT) - Provisions made for Bad and Doubtful debts -even if amendment which is made retrospective the benefit given......
April 7, 2016 Case Laws Income Tax AT

Treatment of agricultural income - as seen from the documents placed in the paper-book, these are not lease rentals received from the agricultural lands, but sale......
April 7, 2016 Case Laws Income Tax AT

Having lost the right to file revised return of income, the assessee could not have made good the same by filing revised computation of income and thus claim carry......
April 7, 2016 Case Laws Income Tax AT

Default u/s 206C(6A) - the moment assessee has received form no.27C from the buyers his liability to collect TCS @ 1% gets away and the assessee should not be deemed to....
April 6, 2016 Case Laws Service Tax AT

Imposition of penalties - the consultant, upon handing over the Service Tax matter defrauded appellant by showing the payment of entire Service Tax liability by forged......
April 6, 2016 Case Laws Service Tax AT

Rejection of refund claim - input services used in export of goods - when the goods were exported under claim of drawback, the impugned refund claims would not be......
April 6, 2016 Case Laws Central Excise HC

A litigant approaching the Court with a perceived grievance according to his understanding has a right to be told why his perception was not correct. He cannot be......
April 6, 2016 Case Laws Central Excise CGOVT

Rebate claims - Duty was paid on exempted goods - The amount so paid cannot be treated as duty under Section 3 of the Act and therefore, not admissible as rebate under......
April 6, 2016 Case Laws Central Excise AT

CENVAT credit - inter unit transfer of credit - assessee rightly utilized the Cenvat Credit transferred by DT units, for clearance of the goods for home consumption......
April 6, 2016 Case Laws Central Excise AT

Cenvat Credit on the goods imported under Duty Free Import Authorization (DFIA) Scheme - he appellants' availment of Cenvat Credit in respect of SAD paid on the import......
April 6, 2016 Case Laws Central Excise AT

Change of classification - manufacturer of home appliances like, Mixer Grinder, Juice Extractors, Hand Blenders etc. - the said mixer would be classifiable under heading 8509 - AT

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