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Highlights / Annotations / Catch Notes For June of 2016

Home Highlights June June 2016 Year 2016

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Showing 301 to 350 of 485 Records

1 ....3 4 5 678 9 10

June 14, 2016 Case Laws Income Tax

Credit of tax deducted at source from salary - TDS not credited by Department - Whatever be the reason, the petitioner cannot be asked to pay tax twice, particularly......
June 14, 2016 Case Laws Income Tax

Registration U/s 12A cancelled - the revenue generated by the RCA are substantial but this ground cannot be used to cancel the registration granted by the ld CIT as......
June 14, 2016 Case Laws Income Tax

TDS - Where the lease premium paid to PCNTDA was a pre-condition for entering into the lease agreement, the same not being paid consequent to the execution of the lease.....
June 14, 2016 Case Laws Income Tax

Reopening of assessment - this reopening is not based on a judicious approach formed on reasons to believe that there has been escapement of assessee’s taxable income......
June 14, 2016 Case Laws Income Tax

Basis of mark at 8% on total overall cost to arrive at the profit earned - operating cost for rendering services to the group companies - The assessee company clarified.....
June 14, 2016 Case Laws Income Tax

The expenditure is incurred for the purpose of expansion of capital and therefore cannot be treated as revenue expenditure. - AT
June 14, 2016 Case Laws Income Tax

The percentage of profit vis-a-vis turnover estimated by the AO works out to approximately 43%, which in our humble opinion, is absurd in the line of this business, not.....
June 14, 2016 Case Laws Income Tax

Interest earned on loans given to employees will be taxed under the head “business income” - AT
June 14, 2016 Case Laws Income Tax

Without the first insurance, it cannot be said that the vehicle has been put to use. Therefore, the first insurance premium paid would go to increase the cost of the......
June 14, 2016 Case Laws VAT and Sales Tax

Doctrine of mutuality - Dealer - Liability to pay VAT / Sales Tax - Tribunal decided that Calcutta Club Limited, was not liable for payment of sales tax under the West......
June 13, 2016 Case Laws Service Tax

Management, maintenance or repair service, construction of complex service and in respect of late payment charges recovered from customers under construction of complex.....
June 13, 2016 Case Laws Service Tax

Refund claim - Notification No. 41/2007-ST - The transportation of the goods between the ICD and the port was clearly covered as a specified service - AT
June 13, 2016 Case Laws Central Excise

Cenvat Crediti - processing on the barrels to convert into final product, by fixing of injection moulded caps, inners, etc was not amount to manufacture - once the duty.....
June 13, 2016 Case Laws Central Excise

Cenvat Credit _ Manufacturer has made a provision for written-off but inputs and components were not actually not written off - He has used these inputs and components......
June 13, 2016 Case Laws Central Excise

Eligibility of Cenvat credit of services at their retail outlets from where sales are effected - the appellant has correctly availed CENVAT Credit on input services......
June 13, 2016 Case Laws Central Excise

Manufacturer cannot take place of excisable goods being Sugar et cetera, without repair and maintenance of capital equipment like sugar Cane cutter et cetera - the......
June 13, 2016 Case Laws Central Excise

Removal of goods for export without payment of duty - goods cleared for export - goods removed having been subject to further manufacture and finally exported by the......
June 13, 2016 Case Laws Customs

Import of second hand cars misdeclaring them as new - by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the......
June 13, 2016 Case Laws Income Tax

Revision u/s 263 - period of limitation for revision order - The order passed by the CIT was admittedly issued only on 01-05-13 diapatched by post only on 08-05-13 and......
June 13, 2016 Case Laws Income Tax

Penalty u/s. 271(1)(c) - the notice is not clear whether it was issued for furnishing of inaccurate particulars of income or concealment of particulars of such income -.....
June 13, 2016 Case Laws Income Tax

Bogus purchase - Deduction u/s 80IB - even if regarded as bogus purchase, the same would stand to be disallowed u/s. 37(1), leading to an increase in the assessable......
June 13, 2016 Case Laws Income Tax

Registration u/s.12A denied - DIT(E) declined registration as is mixed trust (Charitable & non charitable trust) with lack of binding legal obligation on trustees in......
June 13, 2016 Case Laws Income Tax

Assessment u/s. 153A in the entire assessment order, the AO has not referred to any seized material or other material for the year under consideration having being found....
June 11, 2016 Notifications Income Tax

Simplification of procedure for Form No. 15G & 15H - Clarifications - Notification
June 11, 2016 Case Laws Service Tax

Eligibility for refund - Rule 5 of the CCR - Export of services - even though appellant were not registered prior to 16.6.2008, they are eligible for refund of the......
June 11, 2016 Case Laws Service Tax

Service tax refund - SEZ unit - Period of limitation - reduction of refund amount pertaining to the amount deducted on account of TDS is unsustainable- AT
June 11, 2016 Case Laws Central Excise

Cenvat credit on inputs and capital goods lost in fire accident - There could be no clearance of destroyed products. As the destructions has been an admitted fact, there....
June 11, 2016 Case Laws Central Excise

Valuation - if the assessee charged and collected amount towards sales tax but not paid the said full amount to the State, the amount retained under whatever name shall.....
June 11, 2016 Case Laws Central Excise

Appropriation of rebate sanctioned in cash against the custom duty arrears - the appropriation of refund amount towards duty demand pending in other cases which has not.....
June 11, 2016 Case Laws Central Excise

Cenvat Credit - appellant-assessee is not required to reverse cenvat credit taken on the inputs which were imported and subsequently re-exported. - AT
June 11, 2016 Case Laws Central Excise

Valuation - if some goods are marketable without being put into the containers, the cost of containers including their testing charged would not be includible in the......
June 11, 2016 Case Laws Customs

Import of second hand cars mis-declaring them as new - by giving the proximity of the date of manufacture and the date of import of the car, it cannot be said that the......
June 11, 2016 Case Laws Customs

Legality of proceedings - Import of deep sea fishing trawlers - Section 159A would not save the proceedings initiated against the appellant under notification No.......
June 11, 2016 Case Laws Income Tax

Amalagamtion - Liability of the amalgamating and amalgamated company - Tribunal was not right in holding that the proceedings against the amalgamated company could not......
June 11, 2016 Case Laws Income Tax

Deduction of TDS from the salaries of the Religious Nuns in the service of the petitioners' school - because the Government is paying authority, the Income Tax......
June 11, 2016 Case Laws Income Tax

Penalty U/s 271(1)(c) - AO has not specified at the time of initiation of penalty proceedings whether penalty is initiated for the inaccurate particulars of income or......
June 11, 2016 Case Laws Income Tax

Classification of rental income received by the assessee from the commercial complex - the rental income has to be bifurcated and 75% of the same has to be classified as....
June 11, 2016 Case Laws Income Tax

Assessee gets enduring benefit from the rights acquired in films and serials and they do not expire on the date of first telecast as contemplated by the assessee - The......
June 11, 2016 Case Laws Income Tax

Levy of penalty u/s 271C - non deduction of tds - payees of incomes had declared the payments in their income tax return and that is why order u/s 201(1) has not been......
June 11, 2016 Case Laws Income Tax

Reopening of assessment - determination of loss the notice issued by the Assessing Officer u/s 148 r.w.s 150(1) of the Act cannot be said to be based on any finding or......
June 11, 2016 Case Laws Income Tax

Applicability u/s 40A(3) - payments made in cash by the assessees to MSRTC for purchase of scrap in auction - no disallowance can be made u/s.40A(3) where genuineness of....
June 10, 2016 Case Laws Service Tax

Imposition of Cost on adjudicating authority - The adjudicating authority had passed the order without application of mind and such orders adversely and severely impinge....
June 10, 2016 Case Laws Service Tax

Claim of Refund - period of limitation - Amount of service tax deposited by mistake - if any amount is deposited by the assessee, the same cannot be retained by the......
June 10, 2016 Case Laws Service Tax

Refund - Period of limitation - Service tax paid on the output service on which there was no levy - amount paid was without authority of law - Tribunal being a creature.....
June 10, 2016 Case Laws Central Excise

Condonation of delay - 405 days - appellant has contended that his mother had passed away - length of time, should not weigh in the minds of the Courts/tribunals, in......
June 10, 2016 Case Laws Central Excise

Refund - If the amount has been shown as expenditure in the Profit and Loss account, it amounts to passing of the incidence of duty to the customers. - AT
June 10, 2016 Case Laws Central Excise

Adjustment of excess payment of duty towards short payment of duty ascertained at the time of finalisation of provisional assessment - there is no bar in adjusting the......
June 10, 2016 Case Laws Central Excise

SSI Exemption - Clubbing of clearance of 3 manufacturing units - clubbing of clearance of 2 Units can be ordered only if one unit is the principal unit while the other......
June 10, 2016 Case Laws Customs

Import of old used worn clothing - Legality of valuation of imported goods - As Revenue could not produce the details of NIDB data, it is apparent from the findings of......
June 10, 2016 Case Laws Customs

Refund - Period of limitation - Short shipment of goods which has not been imported - this Tribunal being a creature under the Central Excise/Customs Act cannot go......

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H: Tax exemption limit for leave encashment: Local authorities' employees...

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