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Highlights / Annotations / Catch Notes For June of 2016

Home Highlights June June 2016 Year 2016

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Showing 101 to 150 of 485 Records

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June 24, 2016 Case Laws Central Excise

Relevancy of statements under certain circumstances u/s 9D of CEA, 1944 - It was not open to the department to rely on the said statements, without following the......
June 24, 2016 Case Laws Central Excise

Demand of interest on additional duty payable after submission of supplementary invoices - revenue allowed to raised the demand - however, since the issue having been......
June 24, 2016 Case Laws Central Excise

Valuation - Items namely “electrolytes” and “micro porous vent plug with float” are not to be treated as parts/components of dry charged batteries, covered under Chapter....
June 24, 2016 Case Laws Central Excise

Captive consumption - manufacture of sugar solution/ syrup as intermediate product - It may not be necessary to show that the respondent actually marketed such product......
June 24, 2016 Case Laws Central Excise

Cenvat credit of service tax paid on the input service viz. "Custom House Agent Services" availed by the respondent in relation to export of goods allowed - AT
June 24, 2016 Notifications Service Tax

Exemption granted to Krishi Kalyan Cess leviable on taxable services with respect to which the invoice for the service has been issued on or before 31st May, 2016......
June 24, 2016 Circulars Customs

Grant of reward to informers and Government Servants – amendment to existing Guidelines issued vide Circular No.20/2015 dated 31-07-2015 - Circular
June 24, 2016 Notifications Income Tax

Provisions of GENERAL ANTI-AVOIDANCE RULE (GAAR) shall be applicable w.e.f. 1.4.2017 - Income-tax (16th Amendment) Rules, 2016
June 24, 2016 Case Laws Customs

Restriction on Import of second hand goods - import of second hand video cameras - According to the appellant, the imported goods would fall within the definition of......
June 24, 2016 Case Laws VAT and Sales Tax

Withholding of Refund - Appeal pending before the Apex Court - Tribunal ordered refund - The question of asking the Commissioner to remain personally present explaining.....
June 24, 2016 Case Laws VAT and Sales Tax

Levy of penalty - mens-rea - KVAT - When the formula was so clear as found by the Tribunal, and if it was not applied, the view taken by the Tribunal that the action was....
June 24, 2016 Case Laws VAT and Sales Tax

Refund of tax deposited - Continuation of exemption after migration from KST Act to KVAT Act, 2003 w.e.f. 1.4.2005 - refund was denied on the ground that if the unit......
June 24, 2016 Case Laws Income Tax

Earlier order of the Tribunal has been accepted by the Revenue - subsequent decision based on such earlier decision of the tribunal cannot be challenged - The State......
June 24, 2016 Case Laws Income Tax

TDS u/s 194J OR 194C - TDs on payment for interconnect/port access charges - Provisions of section 194J of the Act would be applicable only if any managerial, technical.....
June 24, 2016 Case Laws Income Tax

TDS u/s 195 - assessee purchased software from two nonresidents companies - Purchase of software is not in the nature of Royalty and no disallowance u/s.40(a)(i) of the.....
June 24, 2016 Case Laws Income Tax

Non deduction of tds - payee has filed the return and paid the taxes - There might not have been any loss to the revenue in terms of tax but the revenue have to be......
June 24, 2016 Case Laws Income Tax

Unexplained expenditure u/s 69C - AO could have made the addition under section 69C, once he had carved out the case out of the glitches of the provisions of section......
June 24, 2016 Case Laws Income Tax

Addition on account of expenses claimed against income received from the BCCI - Since the assessee himself has claimed certain income earned from other sources and......
June 23, 2016 Case Laws Service Tax

Recovery of service tax from the FCI where service provider failed to deposit the amount with the service tax department - was there any due of Kailash Enterprise from......
June 23, 2016 Case Laws Service Tax

Cenvat Credit - As the payment of service tax is not in disputed, in that circumstances, the cenvat credit cannot be denied to the appellant on account of excess service....
June 23, 2016 Case Laws Central Excise

Refund - valuation - The liquidated damages have to be deducted from the assessable value given in the invoice in respect of payment of central excise duty - refund of......
June 23, 2016 Case Laws Central Excise

Cenvat Credit - Job Work - assessee sent their grey man-made fabrics to the job worker for processing and return - Revenue took the view that these goods, being in the......
June 23, 2016 Case Laws Central Excise

Cenvat Credit - Common inputs - emergence of exempted waste - though coke fines arise during the course of manufacture of the final products and are exempted, this......
June 23, 2016 Case Laws Central Excise

Cenvat Credit - common inputs - Scope of Rule 6(3) - Exempted goods versus non-excisable goods - credit cannot be availed where the products are not excisable - Rule 3......
June 23, 2016 Case Laws Central Excise

Claim of refund of amount of cenvat credit reversed - Compounded Levy Scheme opted - the credit of duty taken and utilized in respect of not only inputs in stock, but......
June 23, 2016 Case Laws Central Excise

Cenvat credit of Education Cess and Secondary and Higher Education Cess debited through DEPB credit - The denial of credit is unjustified - credit allowed - AT
June 23, 2016 Case Laws Central Excise

Cenvat Credit - Scope of Rule 6 - pay an amount @8% (6% w.e.f. 07/07/2009) or to reversal proportionate credit - Mere failure to exercise the option under Rule 6(3A)......
June 23, 2016 Case Laws Customs

Recovery of demand through bank - current account was frozen - whether the bank is bound to keep the amount lying to the credit of the current account of the Plaintiff......
June 23, 2016 Case Laws Customs

Revocation of CHA license - period of limitation - principle of natural justice - Failure on the part of CHA to perform its duties - The loss of more than ten years of......
June 23, 2016 Case Laws Customs

Classification - import of Rice Milling Rubber Roller and Paddy Dehsuking Rubber Roller - goods shall be classified under the CTH 40169990 - The switchover to 8 digit......
June 23, 2016 Case Laws VAT and Sales Tax

Input Tax Credit - correct amount of input tax rebate - scope of inputs - manufacturing activity - various electrical or electronic goods including air conditioner, air.....
June 23, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - by showing a non existing liability as an existing liability, in the subject assessment year, the attempt was to escape offering of the ceased......
June 23, 2016 Case Laws Income Tax

Sale of four flats constructed by the Society by utilising additional FSI available with it - treatment as business income - flats were allotted to members - receipt not taxable - HC
June 23, 2016 Case Laws Income Tax

Addition u/s 68 - increase in share capital - assessee has not only proved the creditworthiness of the said share holders but also proved the source of the source, for......
June 23, 2016 Case Laws Income Tax

Reopening of assessment - notice issued u/s 148 reveals that the approval has been accorded by the Additional Commissioner of Income-tax, who is not competent authority.....
June 22, 2016 Notifications Income Tax

Section 197A of the income-tax Act, 1961 - Deduction of tax at source - no deduction in certain cases - Specified payment under section 197A (1F) - if payment is made to....
June 22, 2016 Case Laws Service Tax

Probability of arresting the Directors or employees of the petitioner - non payment of service tax - investigation are on - fear of coercive proceedings for recovery of.....
June 22, 2016 Case Laws Service Tax

Export of services or not - Export of Service Rules, 2005 - such set of arrangement would amount to receiving the consideration in Indian rupee would amount to receiving....
June 22, 2016 Case Laws Central Excise

Evasion of duty of excise - Anticipatory bail - MRP based valuation - valuation dispute of ceramic tiles - difference of Maximum Retail Price and the product sold at......
June 22, 2016 Case Laws Central Excise

Transfer of business - reversal of cenvat credit - demand of duty on finished goods - transfer of entire Chain Division Business out of two divisions in toto, including.....
June 22, 2016 Case Laws Central Excise

Cenvat Credit - duty paid by the Job worker - inputs which were transferred to the job worker without reversal of such credit - The case of the Revenue is that the......
June 22, 2016 Case Laws Central Excise

Conversion of DTA unit into 100% EOU - reversal fo Cenvat Credit attributable to the capital goods and inputs transferred to their 100% EOU within the factory premises......
June 22, 2016 Case Laws Central Excise

Demand of duty - When assessee duly filed ER-1 returns, the jurisdictional Range Officer is required to carryout scrutiny of the returns. If this had been done, the......
June 22, 2016 Case Laws Central Excise

Refund of duty - unjust enrichment - The duty was paid by appellant much later after starting of investigations. So it cannot be said that the incidence of duty has been....
June 22, 2016 Case Laws Central Excise

Demand of duty - the starting of the enquiry was stated to be scrutiny of ER-1 Returns. This was done apparently after two years. Invoking extended period for demand is.....
June 22, 2016 Case Laws Central Excise

Cenvat Credit - allegation of receipt of invoice without receipt of inputs / goods - On an overall appreciation of facts and evidence it is seen that whole case is based....
June 22, 2016 Case Laws Customs

Claim of refund in cash - whether the petitioner is entitled to refund of the amount, claimed by them, in cash, as the reward scheme scrips has been withdrawn - Revenue.....
June 22, 2016 Case Laws Customs

Denial of issuing Advance Licence as per the FTP - petitioners were informed that their request for advance licence could not be considered in view of the letter of the.....
June 22, 2016 Case Laws Customs

The notification came into force on the date of its issue for publication in the Official Gazette and such date, indisputably, was September 17, 2015 - The Official......
June 22, 2016 Case Laws Customs

Recovery of duty of customs - can the payment be made in installments - As the petitioner has submitted a representation to the Chief Commissioner on 03.12.2015, ends of....

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H: Cash found in lockers linked to temple trust and educational foundatio...

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