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Highlights / Annotations / Catch Notes For May of 2016

Home Highlights May May 2016 Year 2016

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Showing 251 to 300 of 646 Records

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

May 18, 2016 Case Laws Service Tax AT

Extended period of limitation - Photography Service - bona fide belief is the belief of a reasonable person operating in an appropriate environment and is not some sort.....
May 18, 2016 Case Laws Service Tax AT

Classification - Advertisement services or Business Auxiliary services - all the cricket players are engaged through the appellant in providing advertisement and......
May 18, 2016 Case Laws Service Tax AT

The services provided by the appellant to public for facilitating receipt by them of licenses/permissions/registrations issued by the State Govt. do not fall within the.....
May 18, 2016 Case Laws Central Excise AT

Entire facts related to the bus body builders and the movement of goods and manufactured of goods under job work was very much in the knowledge of Central Excise......
May 18, 2016 Case Laws Central Excise AT

Once an assesse takes a stand that Modvat credit with respect to inputs is not availed, then onus is shifted to the Revenue to establish that credit is taken by an assessee. - AT
May 18, 2016 Case Laws Central Excise AT

Cenvat Credit on the basis of invoices having hand-written serial numbers cannot be denied to the Appellant. - AT
May 18, 2016 Case Laws Central Excise AT

Cenvat Credit to the job-worker, on inputs directly purchased and used in the manufacture of finished/intermediate goods, will be admissible even if duty is discharged......
May 18, 2016 Case Laws Central Excise HC

Admissibility of Cenvat credit - Two different orders passed by the Tribunal by admitting the Cenvat credit in one and denying in another - matter to be reheard by the tribunal - HC
May 18, 2016 Case Laws Customs AT

Valuation - no import duty can be levied on the goods lost, pilfered or destroyed during transportation and it is the actual quantity received at the shore which would......
May 18, 2016 Case Laws Customs AT

Relinquishment of goods - Import of electric goods during 1995-96 - cleared under warehousing bill of entry and kept in warehouse - appellant's request for......
May 18, 2016 Case Laws Companies Law HC

Merely because certain cheques issued by the respondent have been dishonoured for want of funds, that does not mean, that the respondent company has to be wound up. - HC
May 18, 2016 Notifications Service Tax

Service tax payable on the services provided by the specified organisations in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the......
May 18, 2016 Case Laws Income Tax HC

Adobe India is assessed on its income determined at ALP and, therefore, there is no occasion for the AO to assume that Adobe India constitutes the Assessee's PE under......
May 18, 2016 Case Laws Income Tax HC

Tribunal has erred in law in upholding the deletion of the additions made by the Assessing Officer on the basis of the notebook and the Bank passbook - HC
May 18, 2016 Case Laws Income Tax HC

Deeming provision of Section 292BB - distinction between the issuance of notice and the service of a notice - Failure to issue a notice within the prescribed period......
May 18, 2016 Case Laws Income Tax HC

Withholding of refund - scrutiny assessment was pending - By the device of issuing an instruction in purported exercise of its power u/s 119, the CBDT cannot proceed to.....
May 18, 2016 Case Laws Income Tax HC

Expenses pertaining to closed down Thane unit incurred after closure of unit - The closure of Thane unit was out of business necessity arising out of statutory......
May 18, 2016 Case Laws Income Tax AT

Deemed dividend addition u/s 2(22)(e) - assessee tried to circumvent the alleged loan and advances by furnishing an unregistered sale agreement, which was later not......
May 18, 2016 Case Laws Income Tax AT

Assessment proceedings u/s 153A - claim of deduction u/s 80GGB and 80G(5) because it was not claimed in the original return - deduction claimed before completion of......
May 18, 2016 Case Laws Income Tax AT

Disallowance of additional depreciation - AO is directed to allow the balance 50% depreciation namely 10% of additional depreciation during the year under consideration - AT
May 18, 2016 Case Laws Income Tax AT

TPO and DRP have committed a fallacy, firstly, by considering the AE as a “tested party” and secondly, relying upon USD Corporate Bond Rates to benchmark the ALP of the.....
May 18, 2016 Case Laws Income Tax AT

Reopening of assessment - receipt of accommodation entries - Such profit has been duly accounted, disclosed and assessed. Therefore the AO could not form a belief at the....
May 18, 2016 Case Laws Income Tax AT

Deduction u/s 80IB - assessee produced technical expert opinions before the Tribunal in second round of litigation - additional evidences admitted - these additional......
May 18, 2016 Case Laws Income Tax AT

Disallowance of expenses - inability of the assessee to provide direct evidence to establish that these expenses wholly and exclusively incurred for the purpose of......
May 18, 2016 Case Laws Income Tax AT

Determination of interest on receivables which assessee was failed to report in the form 3CEB - the account payables are more than the account receivables from AE.......
May 17, 2016 Case Laws Income Tax HC

AAR Application - case was pending or not - mere issuance of a notice u/s 143(2)(ii) of the Act which merely stated that the AO would like some further information on......
May 17, 2016 Case Laws Income Tax HC

Levy of penalty u/s 271(1)(c) - The Tribunal had observed that by not adding back the amount, no one had been benefitted as the assessee is an undertaking of Government.....
May 17, 2016 Case Laws Income Tax HC

TDS u/s 192 - per-diem allowance paid to the employees - When the payment is made to meet the expenses incurred and when not taxable u/s 10(14) merely because the actual....
May 17, 2016 Case Laws Income Tax AT

It is true that assessee has been unable to give any explanation that why earmarked slow moving items do not have any scrap value but this cannot be a basis for which......
May 17, 2016 Case Laws Income Tax AT

TDS u/s 194C - AO to give a clear finding from the verification of the bills as to whether any profit element is loaded by the C&F Agent while seeking reimbursement of......
May 17, 2016 Case Laws Service Tax HC

Refund claim - Export of Sevices - Cenvat credit would be available of input services even if out-put services are non-taxable. - HC
May 17, 2016 Case Laws Service Tax HC

Cenvat Credit - Refund claim - 100% EOU unit - Input services - Tribunal was to find out as to whether input services has nexus with the output services, which was being....
May 17, 2016 Case Laws Service Tax AT

Refund claim - Unutilized accumulated Cenvat credit - Rent-a-cab Service was excluded from the definition of input services - therefore even though the same was used for....
May 17, 2016 Case Laws Central Excise HC

Entitlement to avail Cenvat credit - Invoices issued without actually receiving the goods - No legally justified reasons have been recorded by the Tribunal for......
May 17, 2016 Case Laws Central Excise HC

Delay in filing an appeal before the Commissioner (Appeals) - Section 35 of the Act - Condonation of delay of 118 days - Writ jurisdiction under Article 226 of the......
May 17, 2016 Case Laws Central Excise HC

Condition to make a pre-deposit of a fixed percentage of the tax demanded or penalty levied or both - the writ petition seeking a declaration that the amended Section......
May 17, 2016 Case Laws Customs AT

Imposition of penalty - If the proceedings of demand of duty and confiscation were made against main party and the same being dropped, subsequent parties are also not......
May 17, 2016 Case Laws Customs AT

Right to file an appeal - Duty once paid on enhanced value - As per Section 17 where such enhancement of value is accepted by the importer, the importer is not precluded....
May 17, 2016 Case Laws VAT and Sales Tax SC

VAT on petroleum products - effect of Roll pack in the price - DVAT - When there was no increased component and therefore no liability to pay VAT in respect of such......
May 17, 2016 Case Laws VAT and Sales Tax SC

Reopening of the CST assessment - rate of CST @2% or 4% - The finding of the High Court as regards oil-cake and de-oiled cake being different products as per the......
May 17, 2016 Income Tax

Income Tax Act, 1961 as amended by Finance Act, 2016
May 17, 2016 Circulars Companies Law

Companies, while undertaking Corporate Social Responsibility activities under provision of Companies Act, 2013, shall not contravene any other prevailing laws of the......
May 16, 2016 Circulars Customs

Amendment to Ch IX of the Customs Act, 1962 – removal of goods from a customs station - instructions regarding affixation of one-time-lock - Circular
May 16, 2016 Case Laws Service Tax HC

Service Tax Voluntary Compliance Encouragement Scheme, 2013 - Short and delayed payment of duty of ₹ 439/- - Amt short paid at the time of making first instalment.....
May 16, 2016 Case Laws Service Tax AT

Eligibility for refund of Service tax - Notification No. 41/2007 - GTA service was rendered during October, 2007 to December, 2007. During the said period, the said......
May 16, 2016 Case Laws Service Tax HC

Cenvat credit - Whether the benefit of admissibility of catering service as eligible input services can only be given to the establishments employing more than 250......
May 16, 2016 Case Laws Wealth-tax AT

The cars used in the business are considered as productive and should be treated similar to ‘plant and machinery’. In our view, these cars are not assets u/s 2(ea)(ii)......
May 16, 2016 Case Laws Central Excise AT

Invocation of extended period of limitation - The Show Cause Notice (SCN) was issued on 23.06.2010 which is within a period 1(one) year from the date of intimation......
May 16, 2016 Case Laws Central Excise AT

Cenvat Credit - While there are plethora of judgements which way one to one co-relation is not necessary while availing credit. However, the issue of nexus between the....
May 16, 2016 Case Laws Central Excise AT

Cenvat Credit - most of the credit claimed by the appellant pertains to the period prior to 1/03/2006, during which period credit of service tax paid on services used......

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