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Highlights / Annotations / Catch Notes For May of 2016

Home Highlights May May 2016 Year 2016

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Showing 51 to 100 of 646 Records

123 4 5 6........ 13

May 27, 2016 Case Laws Income Tax HC

Addition on account of cessation of liability u/s 41(1) - merely because the creditor could not be traced on the date when the verification was made, same is not a......
May 27, 2016 Case Laws Income Tax HC

Claim of TDS liability under different provision i.e u/s 194I as against u/s 194J - It is not possible to import the existence or the consideration of any point not......
May 27, 2016 Case Laws Income Tax HC

TDS u/s 194J - whether analysis and distribution (SLDC) of electricity from generation point to the consumers of the assessee involving utilization of sophisticated......
May 27, 2016 Case Laws Income Tax HC

Genuity of gift from father - One is also at a loss to understand why, if her father was stationed in Bahrain as claimed by the appellant and if he wanted to gift his......
May 27, 2016 Case Laws Income Tax AT

A.O. to consider the repayment of liabilities of the donor, made by the assessee as that which is incurred to perfect his title of the property and thus it is cost of......
May 27, 2016 Case Laws Income Tax AT

Addition u/s 69A - No plausible explanation has come on record during the assessment proceedings or thereafter as to why the cash book, subsequently relied upon by the......
May 27, 2016 Case Laws Income Tax AT

Penalty u/s 271D - The firm has accepted loan from the partners by passing journal entries and also explained sources. Moreover, the repayment of loan is made to a......
May 27, 2016 Case Laws Income Tax AT

Reopening of assessment - addition on repayment of sign on bonus back - whether the provision of Act permit deduction were the assessee voluntarily resigned from......
May 27, 2016 Case Laws Income Tax AT

MAT - Exclusion of undisclosed income from the book profit computed u/s 115JB - AO has no power to tinker with the accounts of the assessee, which have been prepared in.....
May 27, 2016 Case Laws Income Tax AT

Penalty levied under section 271(1)(c) - claim of the assessee became untenable by virtue of retrospective operation of law, otherwise, the assessee could have......
May 27, 2016 Case Laws Income Tax AT

TDS - discount on MRP granted by the assessee to distributors at the time of sale of the drugs/medicines (i.e. goods) does not fall within the ambit of section 194H - AT
May 27, 2016 Case Laws Income Tax AT

Once the income is estimated, after rejection of books of accounts, no other addition is permissible on the basis of rejected books - AT
May 27, 2016 Case Laws Income Tax AT

Treatment of grant-in-aid towards salary & PF as taxable - received for the payment of arrears of PF of the employees, salary and wages of employees - grant-in-aid is......
May 27, 2016 Case Laws Income Tax AT

Carried forward depreciation and loss - A decision recorded by the Income-tax Officer who computes the loss in the previous year that the loss cannot be set off against.....
May 27, 2016 Case Laws Service Tax AT

Service tax paid on GTA services utilized for outward transportation of final product is allowable for the period prior to 01.04.2008 as per the definition of input......
May 27, 2016 Case Laws Central Excise AT

Valuation - additions / deductions from the assessable value u/s 4 - If there was any short payment, assessee can be asked to remit the same but department can not......
May 27, 2016 Case Laws Central Excise AT

Demand of duty - extended period of limitation - something positive other than mere inaction or failure on the assessee’s part or conscious withholding of information......
May 27, 2016 Case Laws Central Excise AT

Cenvat credit on purchase of raw material - sponge iron being the raw material/inputs purchased from registered dealer - goods received on endorsed invoices - goods were....
May 27, 2016 Case Laws Central Excise AT

Appellant had availed CENVAT Credit as per CENVAT Credit Rules and it does not prohibit the domestic unit converted into an 100% EOU, availing and utilizing the CENVAT......
May 27, 2016 Case Laws Central Excise AT

Cenvat Credit - CTD bar invariably used for construction purpose, which cannot be allowed as inputs - AT
May 27, 2016 Case Laws Central Excise AT

Refund claim - excess duty paid - procedure of provisional assessment not followed - merely because the appellant have not followed the procedure of provisional......
May 27, 2016 Case Laws Customs SC

Commissioner (Appeals) allowing the request of the respondent for re-export of goods is not legal and proper and cannot be allowed - order of tribunal sustained - SC
May 27, 2016 Case Laws Customs CGOVT

Seizure of smuggled 1000 gms imported gold - walked through the green channel at the airport without made declaration - confiscation upheld - Commissioner (Appeals)......
May 27, 2016 Case Laws Customs AT

Extended period of limitation - It is undisputed that the bills of entry which are filed by appellant indicated these items as 'Pharmaceutical Reference Standards' and......
May 27, 2016 Case Laws Customs AT

Import of Heavy Melting Scrap and Re-Rollable Scrap - Bill of Entry should have been assessed on the basis of examination of the goods by Customs Officers and at best,......
May 27, 2016 Case Laws VAT and Sales Tax HC

Whether it is possible to settle a part of a pending dispute under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 without settling the entire appeal or......
May 26, 2016 Case Laws Income Tax HC

Penalty u/s 272A(2)(k) - non filing / delayed filing of e-TDS statement - e-TDS statements were submitted on 8.2.2013 and 9.2.2013 for the Assessment Year 2008-09 - it......
May 26, 2016 Case Laws Central Excise HC

Validity of demand raised invoking Extended period of limitation in the Second Show Cause notice - Second SCN was issued for the earlier period than which was covered by....
May 26, 2016 Case Laws Customs HC

Importer is required to mandatorily comply with the labelling requirements in terms of the FSS Regulations and FSS Packaging Regulations. - HC
May 26, 2016 Case Laws Customs HC

In cases where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no CENVAT credit should have been availed,....
May 26, 2016 Case Laws Income Tax AT

Estimated profit u/s 44AD - remuneration to partners - the statute itself in section 44AD of the Act, allowed separate deductions towards interest on capital accounts......
May 26, 2016 Case Laws Income Tax AT

The payments of hire charges to Tata Finance Limited under the hire purchase does not come within the ambit of commission or brokerage. - TDS is not required either u/s.....
May 26, 2016 Case Laws Income Tax AT

TDS - power factor rebate allowed to any consumer is a part of tariff, and given effect in the energy bill. Power factor rebate is computed as a percentage of energy......
May 26, 2016 Case Laws Income Tax AT

TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT
May 26, 2016 Case Laws Income Tax AT

Taxability of dividend received from brazilian company in India - India Brazil DTAA - assessee is a resident company of India within the meaning of Article 23 paragraph.....
May 26, 2016 Case Laws Income Tax AT

Exemption u/s 11 - assessee is entitled to raise additional ground not merely in terms of legal submissions but also an additional claim not made in the return of income....
May 26, 2016 Case Laws Income Tax AT

Addition u/s.68 - opening balance of creditors - liabilities which were not credited in the previous year relevant to the assessment year under consideration, the......
May 26, 2016 Case Laws Income Tax AT

Claim for deduction u/s.54F - Exemption from long term capital gain (LTCG) - The provisions of Sec. 54F are beneficial provisions and are to be considered liberally in......
May 26, 2016 Case Laws Income Tax AT

Addition of interest received under the head “Income from other sources” - If the assessee is successful in establishing the link between the loan amount received by the....
May 26, 2016 Case Laws Income Tax AT

MAT - AO cannot make adjustment on account of transfer pricing addition to the amount of profit shown by the assessee in its profit and loss account, for the purpose of.....
May 26, 2016 Case Laws Income Tax AT

Disallowance of professional fee paid to the Chartered Accountant who is also one of the directors of the assessee company - addition u/s 40A(2)(b) - monthly retainer......
May 26, 2016 Case Laws Income Tax AT

AO after rejecting the books of account preferred to make disallowance on account of certain expenses only. - In a way he has accepted the books results shown by the......
May 26, 2016 Case Laws Service Tax AT

Extended period of limitation - Contract for outdoor catering services - The invocation of extended period is unsustainable as the non-registration and non-payment of......
May 26, 2016 Case Laws Service Tax AT

Rejection of Voluntary Compliance Encouragement Scheme, 2013 (VCES) u/s 111 of the Finance Act, 2013 - VCES was initially accepted - value of services as per P&L......
May 26, 2016 Case Laws Service Tax AT

Both the services i.e. Outdoor Catering service as well as Staff Transport Service fall in the definition of "input service" and the credit taken by the appellant has......
May 26, 2016 Case Laws Central Excise HC

Eligibility of refund of 4% Special Additional Duty (SAD) - petitioner is put to financial hardship and because of the competitive market, the non-grant of refund would.....
May 26, 2016 Case Laws Central Excise HC

Revoking the area based exemption - North Eastern India region - Jarda scented tobacco/pan masala containing tobacco - The impugned Notification No. 11/2007-CE is hit by....
May 26, 2016 Case Laws Central Excise HC

CENVAT Credit when the goods were subjected only to testing and packing - testing and packing were part of a series of steps undertaken by the assessee for the......
May 26, 2016 Case Laws Central Excise AT

Clandestine removal - Mere payment of some amount during investigation by itself cannot be held as admission of duty evasion which has to be decided based on material......
May 26, 2016 Case Laws Central Excise AT

Reversal of Cenvat Credit availed on the capital goods and removed subsequently after use - prior to 13-11-2007, there was no duty payable in respect of capital goods......

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

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