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Highlights / Annotations / Catch Notes For May of 2016

Home Highlights May May 2016 Year 2016

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Showing 501 to 550 of 646 Records

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May 6, 2016 Case Laws Service Tax HC

Sale of tickets for IPL Cricket Tournament - Levy of service tax as well as entertainment tax - the only interim order that can be passed at this stage, is to direct......
May 6, 2016 Case Laws Income Tax HC

Condonation of delay denied - Ignorance of law is no excuse - HC
May 6, 2016 Case Laws Service Tax SC

Waiver of penalty u/s 80 - service tax - There is no absolute discretion to waive the penalty - SC
May 6, 2016 Case Laws Customs AT

As the appellant has paid an amount on account of rent in favour of Commissioner of Customs (Preventive), NCH, New Delhi under protest, the said amount is refundable to.....
May 6, 2016 Case Laws Customs AT

Provisions of Section 117 gets attracted only to a person who has contravened the provisions of the Act or abets any such contravention or fails to comply with any......
May 6, 2016 Case Laws VAT and Sales Tax HC

The “Nutralite” would fall under the Entry 31 of the Schedule III of the KVAT Act, ‘Edible Oil’ and would attract the rate of tax prescribed in respect of edible oils. - HC
May 5, 2016 Circulars DGFT

List of services where payment has been received in Indian Rupees which can be treated as receipt in Deemed Foreign Exchange as per guidelines of Reserve Bank of India......
May 5, 2016 News Bill

Finance Bill, 2016 has been passed by the Loksabha today (5-5-2016) with several amendments to the Clauses 3, 7, 16, 19, 41, 43, 46, 49, 50, 52, 53, 60, 66, 81, 86, 96,.....
May 5, 2016 Case Laws Service Tax AT

Period of limitation u/s 11B does not apply to refund of accumulated cenvat credit and therefore bar of limitation cannot be a ground to reject refund of cenvat credit......
May 5, 2016 Case Laws Central Excise HC

Relaxation in time for deposit of the amount is well deserving and also within the powers available under the Act, when there is substantial compliance of this court's order - HC
May 5, 2016 Case Laws Customs HC

Mere filing a review petition before the SC cannot be held that the decision rendered are not valid as on date - HC
May 5, 2016 Case Laws Customs AT

Levy of penalty - The proprietor of the firm had given a Letter of Authority to the Manager to look after the day-to-day affairs. Therefore the penalties imposed on the.....
May 5, 2016 Case Laws VAT and Sales Tax HC

Once the goods are found unsatisfactory in any vehicle, the authority may seize the goods after detaining the vehicle and such goods may be kept by the authority at any.....
May 5, 2016 Case Laws VAT and Sales Tax HC

For breach of the provisions of section 69 of the GVAT Act, action can only be taken under that section whereby the concerned officer is empowered to levy penalty not......
May 5, 2016 Case Laws Income Tax AT

Donation to Bharatiya Janata Party - The assessee has not given any advertisement in souvenir of the political party therefore not hit by the provisions of section......
May 5, 2016 Case Laws Income Tax AT

Payment received from resellers in India for acquisition of computer software - Assessee who is a non resident does not have a permanent establishment and therefore......
May 5, 2016 Case Laws Income Tax AT

Depreciation to assessee trust - Depreciation is allowable on capital assets on the income of the charitable trust for determining the quantum of funds which have to be.....
May 5, 2016 Case Laws Income Tax AT

Addition on account of lump-sum lease charges received - lease transaction does not give an absolute ownership or title as it can be cancelled and re-entered - assessee.....
May 5, 2016 Case Laws Income Tax AT

Provisions made under the DTAA will prevail over the general provision contained in the Income-tax Act to the extent that they are beneficial to the assessee - AT
May 5, 2016 Case Laws Income Tax AT

TDS u/s 195 - remittance towards ‘group cost recharge’ to its associated enterprise(AE) in Singapore - impugned services rendered for which the payment was collected by.....
May 5, 2016 Case Laws Income Tax AT

Transfer pricing adjustment towards notional guarantee commission chargeable for the guarantee extended to its associated enterprises - commission chargeable for......
May 5, 2016 Case Laws Income Tax AT

Allowance of depreciation to assessee trust - When the asset was used as tool for carrying out the object of the charitable institution, such activity cannot be......
May 5, 2016 Case Laws Income Tax AT

Disallowance of cash payments u/s 40A(3) - making additions by invoking the provisions of section 40A(3) of the Act amounts to double additions which is not permissible.....
May 5, 2016 Case Laws Income Tax AT

Reopening of assessment - AO has mechanically issued notice u/s. 148 of the Act, on the basis of information allegedly received by him from the Directorate of Income Tax....
May 5, 2016 Case Laws Income Tax AT

Jurisdiction of DCIT - not only DCIT had the necessary jurisdiction to do an assessment on the assessee, but assessee by virtue of not objecting to such jurisdiction......
May 5, 2016 Case Laws Income Tax AT

TDS u/s 195 - applicability of TDS - incidence of tax unless the recipient of income has a tax liability in respect of such payments, the person making the payment......
May 5, 2016 Case Laws Income Tax AT

Capital gain computation - year of assessment - no weightage can be given to a notarized agreement to sell executed between the parties in preference to registered sale.....
May 5, 2016 Case Laws Income Tax AT

A sum which has already been disallowed u/s 40A(7) and as such any further disallowance u/s 43B is absolutely unjustified and untenable - AT
May 5, 2016 Case Laws Income Tax AT

Depreciation on software - “primavera” is not actually installed within any manufacturing machinery and is a web based tool for top management for review etc. and......
May 5, 2016 Case Laws Income Tax AT

Allowance of hoarding expenses - capital expenditure or revenue expenditure - deduction on account of hoarding expenditure being in the nature of revenue expenditure allowed - AT
May 5, 2016 Case Laws Income Tax AT

Depreciation on advertising hoarding structures - treated as permanent structures embedded in the building having foundation being erected and constructed by the......
May 5, 2016 Case Laws Income Tax AT

Amount of difference between the market value of the shares issue under ESOP allotted to the employees debited to the profit and loss account in accordance to SEBI......
May 5, 2016 Case Laws Income Tax AT

Income from sale of shrink wrap software - consideration received by the Assessee for software was not royalty. The receipts would constitute business receipts in the......
May 5, 2016 Case Laws Income Tax AT

PMS expenses paid to portfolio managers being management expenses incurred with respect to securities / funds of the assessee being managed by portfolio managers are not....
May 5, 2016 Case Laws Income Tax AT

Levy of interest under sec. 201(1A) - non deduction of tds u/s 192 - Liability to interest arises only, when such tax was deductible u/s 192(3) and not u/s 192(1) -......
May 5, 2016 Case Laws Income Tax AT

Short term capital gains OR business income - no transaction carried out in more than ½ of the relevant previous year - CIT(A) rightly treated assessee’s profits as......
May 4, 2016 Case Laws Service Tax AT

If it is established that the gross receipt of service charges is lesser than the gross service charges on which service tax was paid then the excess paid service tax is....
May 4, 2016 Case Laws Service Tax AT

Cenvat credit on input services used in trading activity availed - the suppression of fact involved only in the first show cause notice - But no such allegation can......
May 4, 2016 Case Laws Service Tax AT

The claim of the appellant that of a pure agent seems to be without any evidence as there is no dispute that the appellant had charged additional amount other than the......
May 4, 2016 Case Laws Service Tax AT

If any amount is deposited during the proceedings of the demand case, refund shall arise only when the demand case is finally decided in favour of the assesse - in any......
May 4, 2016 Case Laws Service Tax AT

Refund - unjust enrichment - Merely because the amount was shown as expenditure it cannot be concluded that the burden of tax has been passed on to other indirectly - AT
May 4, 2016 Case Laws Customs HC

If the Department relies upon any document that they do not furnish to appellant, the appellant can always challenge the order in original passed thereafter, on the......
May 4, 2016 Case Laws Customs HC

Once the Department takes a stand that they are not relying upon certain documents mentioned in the show cause notice, there is no way the Department can be compelled to....
May 4, 2016 Case Laws Customs HC

Condoantion of delay in filing an appeal - delay of 18 days - When a specific limitation has been prescribed under the Act, the petitioner should have filed an appeal......
May 4, 2016 Case Laws Customs HC

Service of notice would have to be effected on the owner of the goods personally or through agent so specifically authorized to accept and the right of owner of goods......
May 4, 2016 Case Laws Customs HC

CHA - Confiscation/seizure of goods would not fall within the meaning of “import of goods” as used in Section 146 of the Act and Regulation 2(c) of the Customs Broker......
May 4, 2016 Case Laws VAT and Sales Tax HC

Non-submission / Delayed submission of 'C' Forms - CST - If on sufficient cause, the Petitioner satisfies the requirements of law, then the claim cannot be rejected......
May 4, 2016 Case Laws Indian Laws HC

Mere registration of ECIR against the suspects of offence under Section 3 of PMLA cannot go to mean that such persons are accused under Section 3 of PMLA, when an ECIR......
May 4, 2016 Case Laws Income Tax HC

Amount received covered u/s 10(3) - Revenue has been unable to make out a case for treating the said receipt as of a casual and non-recurring nature that could be......
May 4, 2016 Case Laws Income Tax HC

Transfer pricing adjustment - computation of the operating profit margin by increasing the cost of the sales leads to an arbitrary adjustment of the Assessee's income......

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