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Highlights / Annotations / Catch Notes For May of 2016

Home Highlights May May 2016 Year 2016

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Showing 301 to 350 of 646 Records

1 ....3 4 5 678 9 10 11........ 13

May 16, 2016 Case Laws Customs HC

Since the goods were detained by the Customs Department, revenue liable to release the cargo stored in E1 Shed without insisting for any payment towards demurrage......
May 16, 2016 Case Laws Customs AT

Stay of recovery of redemption fine - Confiscation in lieu of redemption fine - Seizure of imported yacht - Mis-declaration - As there are no provisions, we do not find.....
May 16, 2016 Case Laws Customs AT

Export of prohibited goods - Red sanders in lieu of plastic pipes - Appellant found to be involved in the illegal activity on the basis of statements of various persons.....
May 16, 2016 Case Laws VAT and Sales Tax HC

Condonation of delay of 335 days in preferring the revision - Section 81(1) of the Assam Value Added Tax Act, 2003 - the applications filed under Section 5 of the......
May 16, 2016 Case Laws Income Tax AT

TCS - Sale of sawn timber does not fall under the ambit of tax collection at source within the meaning of section 206C - AT
May 16, 2016 Case Laws Income Tax AT

Claim of additional depreciation allowed where the Machines were acquired during the previous financial year but put to use during the current financial year
May 16, 2016 Case Laws Income Tax AT

Estimation of rate of commission earned on the accommodation cheques - estimation of commission @3% on cheque amount and 20% on expenditure will be fair and reasonable - AT
May 16, 2016 Case Laws Income Tax AT

Addition u/s 41 - conversion of unsecured loan from the sister as gift by book entry - in the earlier years, interest paid to sister was claimed as deduction - whether......
May 16, 2016 Case Laws Income Tax AT

Where the income tax payable on the total income as computed under the normal provisions of the Act is less than the tax payable on the book profits u/s 115JB of the......
May 16, 2016 Case Laws Income Tax AT

Taxability of payment received by Non-Resident for providing web hosting services to Indian entity, with all back up, maintenance, security and uninterrupted services - Not taxable - AT
May 16, 2016 Case Laws Income Tax AT

Assessee's gains were profits from sale of specified agricultural land which does not come within the definition of asset as prescribed under s. 2(14) and by virtue of s....
May 16, 2016 Case Laws Income Tax AT

Transfer pricing adjustment - Nature of amendment - prospective or retrospective - It does not make sense that someone tells you today as to how you should have behaved.....
May 16, 2016 Case Laws Income Tax AT

LTCG - assessee is entitled for claim of benefit u/s 54 of expenditure incurred by the assessee to make the said new residential house purchased by the assessee......
May 16, 2016 Case Laws Income Tax AT

Transfer pricing adjustment - Profit Level Indicator (PLI) - No adjustment is to be made on account of depreciation in the hands of assessee while computing PLI of the assessee. - AT
May 16, 2016 Case Laws Income Tax AT

Additional depreciation - conditions as stipulated u/s 32(1)(iia) are duly complied with by the assessee company and the assessee company cannot be denied the benefit of....
May 15, 2016 Finance Act / Amendment Acts

THE FINANCE ACT, 2016
May 15, 2016 News Indian Laws

The Income Declaration Scheme 2016 to open from 1st June 2016.
May 14, 2016 Case Laws Wealth-tax AT

Penalty u/s 18(1)(c) of the W.T. Act - the filing of the return was not a voluntary one but after detection by the department. In none of those cases there was detection....
May 14, 2016 Case Laws Service Tax AT

Recall of final order - the final order though passed after examining the merits of the case, has been passed without representative from the appellants side - matter to....
May 14, 2016 Case Laws Central Excise AT

The contention of the appellant that once the case against main noticees is settled in Settlement Commission, a case against all other noticees stands settled, is not......
May 14, 2016 Case Laws Central Excise AT

Clandestine removal of goods - Appellant contended that valuation of stock was on estimation basis and there is bound to be a variation - 10% variation as normal is......
May 14, 2016 Case Laws Central Excise AT

Classification - Pontoon with spuds classifiable under Chapter Heading No. 89.05 eligible for exemption from payment of duty - AT
May 14, 2016 Case Laws Customs AT

Revokation of CHA licence - present order issued without indicating the disagreement with the enquiry report and getting the response of the appellant, is in clear......
May 14, 2016 Case Laws Customs AT

Confiscation of Paddy/Rice stored by the appellants in two godowns situated close to the Indo-Nepal border - the activities of the appellants have to be considered as an....
May 14, 2016 Case Laws VAT and Sales Tax HC

Valuation - Once anti dumping duty is levied, the same becomes part of the sale price, as otherwise the sale price of the product imported into India will be different......
May 14, 2016 Case Laws Income Tax HC

Disallowance u/s 40A(3) - genuineness of the cash payments - consideration paid to agriculturists in respect of purchase of agricultural lands - the case would fall......
May 14, 2016 Case Laws Income Tax HC

LTCG - in order to get the benefit u/s 54 of the Income Tax, the assessee need not complete the construction of the house and occupy the same - HC
May 14, 2016 Case Laws Income Tax AT

Exemption u/s 11 - the payment of donation by assessee trust to another registered public charitable trust is not in violation of section 13(1)( c) - AT
May 14, 2016 Case Laws Income Tax AT

Disallowance of Expenses - assessee did not actually provide any professional services at all, but six persons who were employees of the assessee on paper but actually......
May 14, 2016 Case Laws Income Tax AT

Addition to income - scrutiny assessment u/s 143(2) - his statement was recorded from the back of the assessee, and no opportunity to cross-examine the deposer was given....
May 14, 2016 Case Laws Income Tax AT

Carry forward of business losses - the assessee in the instant case did not file return of income within due date as prescribed u/s 139(1) of the Act and hence , the......
May 14, 2016 Case Laws Income Tax AT

Unexplained expenditure u/s 69C - it was found that the assessee along with many other persons have given donation to the education society for admission to the courses.....
May 14, 2016 Case Laws Income Tax AT

Reopening of assessment - revenue had an efficacious remedy open to it in the form of a rectification u/s 154 for correcting a computational error and consequently......
May 14, 2016 Case Laws Income Tax AT

Revenue has no option but to tax the income in the right hands irrespective of the fact that wrong person has already been taxed for the particular income - AT
May 14, 2016 Case Laws Income Tax AT

Reopening of assessment - Reasons to believe - AO should dispose all the objections - In issues, such as this, where jurisdictional issue is involved, the same must be......
May 13, 2016 Case Laws Income Tax HC

TDS u/s 194A on Interest - Interest on FD crated by the NOIDA - The NOIDA has been constituted by the State Act and, therefore, entitled to exemption of payment of tax......
May 13, 2016 Circulars FEMA

Establishment of Branch Office (BO)/ Liaison Office (LO)/ Project Office (PO) in India by foreign entities - procedural guidelines - Circular
May 13, 2016 Case Laws Service Tax HC

Maintainability - Territorial jurisdiction - Petitioner contended that since the demand for service tax is in relation to transactions in Delhi as well, a part of the......
May 13, 2016 Case Laws Central Excise HC

Principle of natural justice - the petitioners may have been handicapped in their consultant not being able to present the arguments before the commissioner - matter remanded back - HC
May 13, 2016 Case Laws Central Excise HC

Manufacture - assembly of different parts of decorative lamp shades and chandeliers - procuring the manufactured items and packing them with its own brand name by the......
May 13, 2016 Case Laws Central Excise HC

Recovery proceedings - Revenue cannot threaten coercive measures and directly seek to recover money from Petitioners without any prior adjudication. The sum has to be......
May 13, 2016 Case Laws Central Excise HC

Levy of penalty for abetment - penalty cannot be imposed merely on the basis of assumption and presumption and without any basis - HC
May 13, 2016 Case Laws Customs AT

Eligibility of drawback - there is no point of questioning the Cenvat Credit taken by manufacturers of fabrics as those are not registered with Central Excise, which......
May 13, 2016 Case Laws Customs AT

It is not necessary for the Customs authorities to prove that any particular person is concerned with their illicit importation or exportation. It is enough, if the......
May 13, 2016 Case Laws Customs SC

Valuation - Whether duty liability has to be determined on the basis of transaction value paid or payable for the supply of goods or the duty liability should be......
May 13, 2016 Case Laws Income Tax HC

When an application is made for the release of assets under first proviso to Section 132B(1)(i) of the Act explaining the nature and source of the seized assets and if......
May 13, 2016 Case Laws Income Tax HC

Reopening of assessment - The reasons assigned by the AO to tentatively believe that taxable income has escaped assessment cannot be brushed aside at the threshold......
May 13, 2016 Case Laws Income Tax AT

Transfer pricing adjustment - There is no reason why the OECD guidelines should not be taken as a valid input in the present case in judging the action of the TPO - AT
May 13, 2016 Case Laws Income Tax AT

Disallowance of interest paid - When the building was demolished and new construction was started, at no stretch of imagination it can be said that the assessee used the....
May 13, 2016 Case Laws Income Tax AT

When one or more modes of assessment or remedies are available to the taxing Authority, the Authority must adopt that remedy which causes least prejudice to the assessee. - AT

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