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Highlights / Annotations / Catch Notes For May of 2016

Home Highlights May May 2016 Year 2016

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Showing 351 to 400 of 646 Records

1 ....4 5 6 789 10 11 12........ 13

May 13, 2016 Case Laws Income Tax AT

Entitlement to exemption u/s. 11 - surplus funds generated from the running of community hall, kalyanamandapam and funeral ceremony hall - Assessee failed to prove the......
May 13, 2016 Case Laws Income Tax AT

Penalty levied u/s 271(1)(c) is liable to be cancelled on the ground that there was no proper recording of satisfaction in the order of assessment and that the show......
May 13, 2016 Case Laws Income Tax AT

Assessment of income on the non-resident in the name of the agent - view of the provisions of Section 165 of the Act, even though the assessment may be in the hands of a....
May 13, 2016 Case Laws Income Tax AT

Deemed dividend - simply because there were transactions of cheques received and cheques paid in the mutual, open, current, running account with the sister concerns, the....
May 13, 2016 Case Laws Income Tax AT

The eligibility for the claim of depreciation should be considered from the date of the installation of the plant and machineries, and the word “acquired” has to be......
May 13, 2016 Case Laws Income Tax AT

TDS - NCL has not carried out any work for assessee and since the payment is towards reimbursement of actual expenditure and hence the same cannot be presumed to be......
May 13, 2016 Case Laws VAT and Sales Tax HC

The drink prepared from the said powders can not be excluded from the term `beverages', even assuming that the principle of common parlance were to apply. - HC
May 13, 2016 Case Laws VAT and Sales Tax HC

Validity detention order - Since the truck in question has been released during the pendency of the petition, the respondents are directed to forthwith release the goods....
May 13, 2016 Case Laws Companies Law HC

The expression “suit or other proceedings” in Section 446(1) under chapter II of Part VII of Companies Act, 1956, does not include criminal complaints filed under......
May 13, 2016 Case Laws Indian Laws SC

Excavators belonging to the appellant fall within the meaning of the definition of 'motor vehicles' contained in Section 2(28) of the Act and would, therefore, be liable....
May 12, 2016 Case Laws Service Tax AAR

Revenue Sharing agreement - Renting of immovable property to the joint venture as per the Partnering Agreement - all 3 are separate persons under Section 65B(37), cannot....
May 12, 2016 Case Laws Service Tax AAR

Revenue Sharing agreement - Service Tax is applicable on the revenue share relating to the applicant to the extent it is relatable to rendering of taxable service - AAR
May 12, 2016 Case Laws Service Tax HC

Challenge to the recovery notices without challenging the order-in-original - service tax was collected but not paid - the petitioner cannot challenge the consequential order - HC
May 12, 2016 Case Laws Central Excise HC

Manufacturing of Sada pan masala - Capacity Determination and Collection of Duty - The machine, if was not in a condition to pack the pouches more than 700, then the......
May 12, 2016 Case Laws Central Excise HC

Tribunal having passed a completely non-speaking order displaying non-application of mind hindering judicial review to even ascertain that a law of question was involved - HC
May 12, 2016 Case Laws Customs SC

Import of construction sand - Writ jurisdiction of High Court the High Court should be extremely circumspect while dealing with a writ petition against the notice......
May 12, 2016 Case Laws Customs SC

Cancellation of bail - when the appellant had not violated any of the bail conditions, allowing the application for cancellation of bail after one year and three months,....
May 12, 2016 Case Laws Customs AT

In the absence of any other corroboration, the statements of co-accused driver and helper cannot be made the clinching evidences to decide the case against the appellants - AT
May 12, 2016 Case Laws Customs SC

Procedure for search, disposal or destruction of the narcotics and the remedial steps that need to be taken to plug the loopholes, if any. - Apex Court issued the directions - SC
May 12, 2016 Case Laws Customs AT

Revocation of CHA - the appellant is nowhere involved in the alleged smuggling or submission of forged document related thereto or abetted to the said offence. The......
May 12, 2016 Case Laws Customs AT

Refund - appellant has filed refund claim under Notification No. 102/2007-Cus., dated 14-9-2007 wherein no time has been prescribed for filing refund claim. - that......
May 12, 2016 Case Laws VAT and Sales Tax HC

The contracts of construction of glass curtain wall executed by the Applicant would not constitute contracts for construction of buildings mentioned in para A of the......
May 12, 2016 Case Laws Indian Laws HC

The Petitioner was not the Director when the offence was committed. Once this is so, she cannot avoid facing prosecution only on the ground of her having ceased to be......
May 12, 2016 Case Laws Income Tax SC

Revision u/s 263 - claim of additional expenses made by the assessee in its re-revised return which was subsequently withdrawn - the present is a fit case for exercise......
May 12, 2016 Case Laws Income Tax HC

Interest income accrued on time deposits - AO has only taken into account the ‘Journal’ entries credited in the account. The AO has not taken into account the......
May 12, 2016 Case Laws Income Tax HC

Transfer of cases u/s 127 - The reasons cannot be vague and too general in nature, but must be specific and based on material facts. It is again not merely sufficient to....
May 12, 2016 Case Laws Income Tax HC

Addition made on account of payment of “Mehta Sukhadi” - According to the appellant, such commission has been paid secretly to employees of numerous clients and those......
May 12, 2016 Case Laws Income Tax HC

Additions u/s 68 - Once the receipt of deposits from the depositors is held to be genuine, the consequent disallownace of interest made by the Assessing Officer would......
May 12, 2016 Case Laws Income Tax HC

Refund of TDS wrongly deducted - Deduction for TDS on Compensation u/s 28 of Land acquisition Act - ITO (TDS) directed to forthwith deposit such amount with the......
May 12, 2016 Case Laws Income Tax AT

Exemption u/s.54EC - REC Bonds - father has invested in shares in the name of two minor children - the computation has to be worked out in the hands of the minor and......
May 12, 2016 Case Laws Income Tax AT

Unexplained credit u/s 68 - the amount received by the assessee is to be treated as income u/s 68, assessable under the head “Income from other sources” and accordingly.....
May 12, 2016 Case Laws Income Tax AT

CIT (A) has erred in not giving the due credit of MAT u/s 115JAA as MAT includes surcharge on MAT as well as education cess and the same was undisputedly paid by the......
May 12, 2016 Case Laws Income Tax AT

Levy of penalty - it is nowhere recorded that the details submitted by the assessee in its return are found to be incorrect or erroneous or false and in these......
May 12, 2016 Case Laws Income Tax AT

TDS u/s 194C or u/s 194H - Amount paid to the consolidator on purchase of land - there is no TDS liability as the assessee has not claimed any deduction for payment as......
May 12, 2016 Case Laws Income Tax AT

Addition u/s 56(2)(v) - whether gift cannot be revoked after acceptance? - It was a temporary advancement of the money by the transferor to the assessee and the amount......
May 12, 2016 Case Laws Income Tax AT

Disallowance u/s 40A(3) - cash payments exceeding the sum of ₹ 20,000 - merely recording the connected purchase and sale transactions independently and separately.....
May 12, 2016 Case Laws Income Tax AT

Interest u/s 234A and 234B - monies lying in post office deposits which were the subject matter of attachment u/s 281B of the Act should be construed as taxes paid by......
May 12, 2016 Case Laws Income Tax AT

MAT - Adjustment to book profit u/s 115JB - the plea of the assessee that the amount of the deferred tax assets included in the brought forward loss should be excluded......
May 11, 2016 Case Laws Service Tax AAR

Advertising agency service on commission basis - Model (1) Placement of advertisement in traditional media on behalf of the advertiser - Modes (2) Buying and selling of.....
May 11, 2016 Case Laws Service Tax AAR

Exemption form service tax on the activity of Testing & Commissioning, Integrated Testing & Commissioning and Trial runs of Trains to be undertaken under the contract is available - AAR
May 11, 2016 News Indian Laws

India and Mauritius sign the Protocol for amendment of the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on.....
May 11, 2016 Case Laws Central Excise SC

Classification - structural components which are to be used as parts of Boiler System would be classifiable as parts of Boiler only under Heading 8402 of the Tariff. - SC
May 11, 2016 Case Laws Central Excise SC

Imposition of penalty - Declaration of lesser price for the goods which were cleared for home consumption - Diffrential amount claimed was paid by the appellant - Levy......
May 11, 2016 Case Laws Customs HC

Eligibility for duty drawback - Export of Flanges - a benefit granted by a statutory notification cannot be withdrawn with retrospective effect and that too by a device.....
May 11, 2016 Case Laws Customs AT

Refund - The law recognizes only the importers and by setting aside the redemption fine and penalties imposed upon them, it is the importers only who are recognized by......
May 11, 2016 Case Laws Customs AT

Imposition of penalty - Appellant submitted that he has resigned from the company and hence no penalty should be imposed on him - in the absence of any inculpatory......
May 11, 2016 Case Laws Customs HC

Refund claim - Appellant filed a shipping bill declaring “that all particulars given herein are true and correct” and thus the goods were self-assessed - not entitled......
May 11, 2016 Case Laws VAT and Sales Tax HC

Detention of goods in transit - detention order passed under section 70A of the GVAT Act suffers from the breach of principles of natural justice as well as lack of......
May 11, 2016 Case Laws Income Tax AT

TPA - during the year under consideration the assessee had done a reasonably good business - The resultant profit was offered for taxation in India. Therefore,......
May 11, 2016 Case Laws Income Tax AT

The income from derivative trading in the present case being of the nature of income from speculative business can be set off from the loss incurred on own trading in......

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