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Highlights / Annotations / Catch Notes For May of 2016

Home Highlights May May 2016 Year 2016

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Showing 101 to 150 of 646 Records

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

May 26, 2016 Case Laws Central Excise AT

Clandestine removal - Departmental enquiry did not even cross the preliminary stage and stopped with recovery of private documents from the transporter to conclude the......
May 26, 2016 Case Laws Central Excise AT

Cenvat Credit - export of goods - the place of removal is the Port - the appellants are eligible for cenvat credit on GTA, CHA and wharfage charges. - AT
May 26, 2016 Case Laws Central Excise AT

Since the appellant admittedly paid duty alongwith interest subject to correctness thereof, there was no need to issue notice for demand of such duty and appropriation......
May 26, 2016 Case Laws Central Excise AT

The adjudicating authority proposed to change the classification and denying exemption, there should be a clear demand issued u/s 11A. Whereas, in the present case,......
May 26, 2016 Case Laws Central Excise AT

Classification - If the product of the appellant is based on Acrylic Monomers, the product merits classification under 3906.90, as there is technically no difference in.....
May 26, 2016 Case Laws Central Excise AT

Motor vehicles sold as taxis - the taxis were registered for a limited period of five years - notification no. 6/2006-CE do not stipulate the tenure of registration -......
May 26, 2016 Case Laws Customs AT

Sec 112 (a) of the Customs Act 1962 has been mentioned for imposing penalty in the SCN but Adjudicating authority has imposed penalty under Sec 114 without giving any......
May 26, 2016 Case Laws Customs AT

Revokation of CHA licence - Whether the grant of G Card to Shri Naresh Makwana amounts to sub-letting of licence by the present broker so as to hold contravention of......
May 26, 2016 Case Laws VAT and Sales Tax HC

Rejection of C-forms - petitioner not been able to co-relate the two C-forms with matching invoices - Benefit allowed since substantial co-relation has been established - HC
May 25, 2016 Notifications FEMA

Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) (Seventh Amendment) Regulations, 2016 - Notification
May 25, 2016 Notifications Companies Law

Companies (Corporate Social Responsibility Policy) Amendment Rules, 2016 - Notification
May 25, 2016 Case Laws Wealth-tax AT

Scope of Assets u/s 2(ea) of Wealth Tax Act, 1957 - inclusion of residential building let out and only for brief period the property was vacant - Letting out period is......
May 25, 2016 Case Laws Service Tax HC

SCN as well as the Adjudication Order are vague as to the taxable service performed by the Assessee - No demand - Order of Tribunal in favor of assessee sustained - HC
May 25, 2016 Case Laws Service Tax AT

Computation of interest on service tax not paid or delayed paid - adjustment of service tax payable in the import of services as well as paid on the output service can......
May 25, 2016 Case Laws Central Excise AT

Whether grey fabric manufactured by the appellants and sent by them to the job worker is required to be treated as intermediate products so as to invoke provision of......
May 25, 2016 Case Laws Central Excise AT

Entitlement of Cenvat credit - Input Services not received in the registered unit - appellant is entitled for the Cenvat Credit in respect of Security Services, Fettling....
May 25, 2016 Case Laws Central Excise AT

Cenvat credit can be allowed in the debit note if it contains the informations as required under Rule 4A of Service Tax Rule, 1994. - AT
May 25, 2016 Case Laws Central Excise AT

Recovery of interest and imposition of penalty - Valuation - The duty was confirmed u/s 11A of the Act. As per Section 11AB when the duty is determined u/s 11A interest.....
May 25, 2016 Case Laws Customs HC

Seeking cross-examination of two persons whose statements were relied upon while issuing the SCN - Cross-examination allowed - HC
May 25, 2016 Case Laws VAT and Sales Tax HC

Whether bitumen emulsion should be regarded as bitumen and covered by Entry 14 of the list of goods taxable at five per cent in Part-I of Schedule C to the WBVAT - the......
May 25, 2016 Case Laws VAT and Sales Tax HC

Liability of purchase tax - Inter-state stock transfer - Section 12(1)(a) of TNSEZ Act, 2005 exempted a developer or entrepreneur from the levy of taxes both on the sale....
May 25, 2016 Case Laws Income Tax AT

MAT - the profit declared in the original return of income was as per the requirement of section 115JB of the Act and the profit declared in the revised return does not.....
May 25, 2016 Case Laws Income Tax AT

Anonymous donations made to religious trust will not come within the purview of the provisions of sec.115BBC of the Act. - AT
May 25, 2016 Case Laws Income Tax AT

Since the assessee has acquired the right in the flat in the CGHS from the date of allotment of share certificate in his favour, the capital gain accrued to the assessee....
May 25, 2016 Case Laws Income Tax AT

Allowability of loss on demerger in the computation of book profit u/s 115JB - MAT - the observation of the AO that such loss could not be debited to the profit and loss....
May 25, 2016 Case Laws Income Tax AT

Levy of penalty u/s. 221(1) - Reading of Sec. 221 shows that the Explanation wherein as “may” not “shall” which is subjective of the fact that imposition of penalty is......
May 25, 2016 Case Laws Income Tax AT

Penalty passed u/s.271D and 271E - assessee has not brought on record any material to show that due to business commitment, the assessee has borrowed money in cash -......
May 25, 2016 Case Laws Income Tax AT

Salary income or professional income - Amount received by the managing director as consultancy charges - the assessee is a consultant to the company as per the minutes......
May 25, 2016 Case Laws Income Tax AT

TDS - the amount paid by the assessee to its retail concessionaires is not in the nature of commission which attract the provisions of section 194H - AT
May 25, 2016 Case Laws Income Tax AT

Revision u/s 263 - providing accommodation entries - Section 263 requires the CIT to consider the order erroneous after examining the records of the proceedings. Here in....
May 25, 2016 Case Laws Income Tax AT

Exemption u/s 11 denied - charitable activity or not - It has been making money by putting the land on auction after taking a reserve price. This activity cannot be said....
May 25, 2016 Case Laws Income Tax AT

Assessment u/s 172(4) - Shipping business of non-residents - The profits earned by the assessee in respect of the slot hire operations, or for that purpose any other......
May 25, 2016 Case Laws Income Tax AT

Denial of exemption u/s. 11 - Donation received against management quota seats - donations are spent only for the purpose of education and no part of the funds of the......
May 25, 2016 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Mere mentioning of the default in the assessment order may not be sufficient. Notice issued to the assessee does not specify the default of the......
May 24, 2016 Circulars Income Tax

Relaxation for Furnishing of UID in case of Form 15G/ 15H for certain quarters - Circular
May 24, 2016 Case Laws Service Tax AT

Period of limitation - Entitlement of refund claim - Cenvat credit on input Service tax paid prior to its registration - assessee may not be denied such credit subject......
May 24, 2016 Case Laws Service Tax AT

Since refund of any amount is covered by Section 11B and there no other provision, this Tribunal being a creature under the Central Excise/Customs Act cannot go beyond......
May 24, 2016 Case Laws Central Excise AT

Recovery of Cenvat credit - sponge iron not used in the manufacture of final product as they were lost in fire - In the absence of categorical assertion of total loss......
May 24, 2016 Case Laws Central Excise AT

Cenvat Credit - without ascertaining that wast / scrap items have been emerged from the Capital goods on which credit has been taken, Rule 3(5A) of Cenvat Credit Rules,.....
May 24, 2016 Case Laws Customs AT

The benefit given under Notification No.21/2005 which exempts parts, components and accessories of mobile handsets including cellular phones will have to be extended to.....
May 24, 2016 Case Laws Customs AT

Goods exported under EPCG Licence Scheme - Whether to be declared as Marble Blocks as per appellants or Silcified Limestone as per revenue - the Geological Survey of......
May 24, 2016 Case Laws Income Tax AT

TDS u/s 194C - there was no oral or written contract the assessee had with lorry operators as vehicles were hired whenever the need arose - provisions of section 194C......
May 24, 2016 Case Laws Income Tax AT

Accrual of Income - Addition towards service fees received - Income can be recognized only when it is earned or accrued i.e. there is a right to receive. In the present.....
May 24, 2016 Case Laws Income Tax AT

Charging interest u/s. 234B - determination of period - As intimation u/s.143(1) is obviously not an assessment and it is the case of “Assessment ” for the first time in....
May 24, 2016 Case Laws Income Tax AT

Income received by the assessee for letting out of Malls is assessable under the head “Income from profits and gains of business or profession” - Income received from......
May 24, 2016 Case Laws Income Tax AT

Method of accounting and accounting standard has been regularly followed - assessing authority could not change the method regularly adopted by the assessee from Project....
May 24, 2016 Case Laws Income Tax AT

TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT
May 24, 2016 Case Laws Income Tax AT

Disallowance of Service Charges paid - where professional services were not rendered by ‘Nova’ or whetger any money in respect of the payments to ‘Nova’ had flown back......
May 24, 2016 Case Laws Income Tax AT

Revision u/s 263 - AO neither examined the genuineness of loans, its creditworthiness, in the light of applicability of section 68 of the Act. Taking fresh loan by the......
May 24, 2016 Case Laws Income Tax AT

Correctness of assessment made u/s. 153A r.w.s. 153C - essential requirement of recording the satisfaction prior to initiate the proceedings u/s. 153C has not been......

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