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Highlights / Annotations / Catch Notes For April of 2016

Home Highlights April April 2016 Year 2016

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Showing 601 to 638 of 638 Records

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April 2, 2016 Case Laws Customs SC

Validity of order of detention passed u/s 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA Act) - if a......
April 2, 2016 Case Laws Customs AT

Import of red chilli chatka seasoning and magic masala seasoning - the stand taken by Revenue that the goods were perishable seems to be untenable, more so when FSSAI or....
April 2, 2016 Case Laws Customs AT

Period of limitation - Initially Refund was claim filed before wrong authority - if the refund claim for the first time filed within time before different authority it.....
April 2, 2016 Case Laws VAT and Sales Tax HC

Condonation of delay - . It does not demonstrate that the Government or the Department concerned was vigilant, serious and attentive and did its best to protect the......
April 2, 2016 Case Laws Income Tax AT

Addition u/s 68 - creditor from the foreign country - Even the AO has also not disputed the identity, source and genuineness of share capital. We are also of the view......
April 2, 2016 Case Laws Income Tax AT

Section 40 is applicable only when deductions u/s 30-38 are being made in computing income chargeable under the head 'profits and gains of business or profession' u/s 28....
April 2, 2016 Case Laws Income Tax AT

Additional/capitation fees receipt - the income cannot be charged to tax in the hands of society as well as in the hands of trustee cum secretary of the society. - AT
April 2, 2016 Case Laws Income Tax AT

Disallowance of depreciation on software purchased by assessee - assessee could not produce the details whether it has hardware strength of installing such software - ......
April 2, 2016 Case Laws Income Tax AT

Once the advance made by the assessee was subject matter of taxation at the time of provision, the same cannot be added to the total income when it was actually written.....
April 2, 2016 Case Laws Income Tax AT

Revision u/s 263 - denial of benefit U/s 11 and 12 and not allowing depreciation -AO has formed one of the view but the ld CIT(Exemption) has formed another view on same....
April 2, 2016 Case Laws Income Tax AT

Interest earned on NSCs taxed - Since in the present case the NSCs were due way back on the date of maturity, therefore, the interest earned on the said NSCs are......
April 2, 2016 Case Laws Income Tax AT

Exemption u/s 54F - LTCG - transactions was done as a Karta of the HUF OR in his individual capacity - Revenue should equally allow the relief from such taxation where......
April 1, 2016 News Indian Laws

Request to Taxpayers to Avail Facility for Online Rectification
April 1, 2016 News Indian Laws

Gold Monetisation Scheme Liberalized to make it more attractive for potential depositors
April 1, 2016 Notifications FEMA

Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) Regulations, 2016 - Notification
April 1, 2016 Case Laws Service Tax AT

Refund of Service tax - nature of amendment - retrospective or prospective - Deletion of the condition of the Notification no. 41/2007 - ST is only reflective upon the......
April 1, 2016 Case Laws Service Tax AT

Cenvat credit in respect of Security Services provided to the residential colony of the employees situated adjacent to the factory premises is not admissible. - AT
April 1, 2016 Case Laws Service Tax AT

Refund - computation of period of limitation - In terms of Section 9 of General Clauses Act, 30/4/2009 has to be excluded therefore the period of one year is reckoned......
April 1, 2016 Case Laws Central Excise AT

Refund claims filed after a period of more than 5 years from the date of payment of duty - Revenue cannot be expected to grant suo-moto refund under Notification No.......
April 1, 2016 Case Laws Central Excise AT

Valuation of the goods - sale through depot - It is not in dispute that the appellant cleared the goods from their factory, at the price prevalent at the depot and......
April 1, 2016 Case Laws Central Excise AT

Valuation of Goods u/s 4 i.e Transaction Value or u/s 4A i.e MRP based value - as the goods are sold to the industrial consumers who in turn supplied these goods as......
April 1, 2016 Case Laws Customs AT

Eligibility for benefit of reduced Custom duty under Project Import Regulations, 1986 - as regulation no. 7 was not in the statute when the goods were imported, hence it....
April 1, 2016 Case Laws Customs AT

Determination of ownership - Competiting claims of title to seized goods - the declaration under the impugned order that the gold seized at the air port belongs to M/s......
April 1, 2016 Case Laws VAT and Sales Tax SC

Benefit of exemption Notification - Scope of the proviso to then main condition - Giving over due and extended implied interpretation to the proviso in the notification.....
April 1, 2016 Case Laws VAT and Sales Tax HC

Imposition of penalty - when an opportunity was already granted, second opportunity, in the facts and circumstances of the case and that too after fifteen years, is not.....
April 1, 2016 Case Laws Indian Laws HC

Negotiable Instruments - Cheque - To restrain negotiability, addition of words 'Not Negotiable' or “Account Payee Only' is necessary. A crossed bearer cheque can be......
April 1, 2016 Case Laws Indian Laws SC

The Appellate Bench should have applied more restraint and proceeded in accordance with law instead of making a roving enquiry. Such a step is impermissible and by no......
April 1, 2016 Case Laws Income Tax HC

An assessment order passed by the AO which is contrary to the mandatory requirement of Section 144C of the Act, is entirely without jurisdiction. - HC
April 1, 2016 Case Laws Income Tax HC

Failure to discharge TDS liability - evidence of expenditure towards fee paid to the lawyers and engagement of services of Chartered Accountant are sufficient......
April 1, 2016 Case Laws Income Tax AT

Business income/profits taxable in India as per the DTAA - payment made towards BEDS package for the refinery at Visakhapatnam - tds liability - payment in question was....
April 1, 2016 Case Laws Income Tax AT

Registration under section 12AA denied - the members of the management committee has siphoned off or misappropriated the income of the Society and thus the activity of......
April 1, 2016 Case Laws Income Tax AT

Transaction in shares/mutual fund by engaging PMS - receipt from sale of shares after conversion from stock in trade to investment has to be held as capital gain in......
April 1, 2016 Notifications Service Tax

Point of Taxation (Second Amendment) Rules, 2016 - Notification
April 1, 2016 Notifications Customs

Seeks to amend Baggage Rules, 2016 - Notification
April 1, 2016 Notifications Customs

Effective rates of basic duty of customs on specified goods imported by persons returning to India after a period of not less than 365 days of stay abroad during......
April 1, 2016 Notifications Customs

Effective rate of duty of customs on baggage - Articles imported into India by a passenger or a member of a crew as baggage - Notification
April 1, 2016 Case Laws Income Tax AT

Penalty u/s. 271(1)(c) - There is no provision in the IT Act for levying concealment of income u/s 271(1)(c) for non-filing of a return. The relevant provision is sec.......
April 1, 2016 Case Laws Service Tax AT

Allowability - Claim for refund of the tax paid as service tax on the renting of immovable property to them during the period 1.04.2008 to 31.03.2009 - appellant is not.....

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F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

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H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

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H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

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H: Chartered accountant's resignation delayed audit report filing; no tax...

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