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Highlights / Annotations / Catch Notes For June

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1 ....88 89 90 919293 94 95 96........ 127

June 20, 2016 Case Laws Customs

Claim of refund of excess duty of customs paid - exemption from customs duty - assessee has not challenged the assessment before any appellate Forum - refund allowed - AT
June 20, 2016 Case Laws Indian Laws

Condonation of delay in filing an appeal - Length of the delay is a relevant matter to be taken into account while considering whether the delay should be condoned or......
June 20, 2016 Case Laws Income Tax

For issuing notice for reopening, the Assessing Officer herself ought to have recorded the satisfaction that income chargeable to tax had escaped assessment. Even the......
June 20, 2016 Case Laws Income Tax

Disallowance of business expenditure - When appropriate evidence has been adduced, it is not in the power of the Assessing Officer to arbitrarily disallow any item of......
June 20, 2016 Case Laws Income Tax

Penalty u/s 271E - repayment in cash - The purpose of introduction of the penal provisions in the legislature were to curb black money and benami transactions. The......
June 20, 2016 Case Laws Income Tax

Reimbursement of travelling expenses of expatriates received from its clients and also “living allowance” paid by the clients to expatriates (employees deputed by the......
June 20, 2016 Case Laws Income Tax

Section 10A is an exemption provision and therefore, the deduction u/s 10A of the I.T. Act has to be allowed from the total income of the assessee and the question of......
June 20, 2016 Case Laws Income Tax

Taxability of Arrears of leave encashment - As there is not much difference in the language of section 10(10)(i) and 10(10AA)(i) and the view taken in respect of arrears....
June 20, 2016 Case Laws Income Tax

Disallowance of fuel expenses - Stating that purchases have been made in cash cannot be the basis for making disallowance . For cash purchases exceeding specified......
June 20, 2016 Case Laws Income Tax

Disallowance of market development expenses - revenue v/s capital - looking to the tenure of the contract, right of termination with the parties and conditions attached.....
June 20, 2016 Case Laws Income Tax

Unaccounted investment in house property - forced disclosure - no attempt should be made to obtain the confession, which is not based on incriminating document/assets......
June 18, 2016 Case Laws Service Tax

Refund - SEZ unit - The plain language of the notification makes it clear that there is no bar from an assessee from paying tax and then claiming refund as the services.....
June 18, 2016 Case Laws Service Tax

Cenvat Credit - The rent payable for premises is split as rent amount for premises and common area maintenance charges. - the claim in this regard is held to be inadmissible. - AT
June 18, 2016 Case Laws Service Tax

Cenvat Credit - The insurance of dependants of the employees cannot be considered to be having nexus with providing output services by the appellant - the insurance......
June 18, 2016 Case Laws Service Tax

Suo-Moto adjustment of excess service tax paid with the subsequent liability without adhering to provisions of Rule 6(4A) and 6(4B) of Service Tax Rules, 1994 - strict......
June 18, 2016 Case Laws Central Excise

Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized......
June 18, 2016 Case Laws Central Excise

Refund of CENVAT credit remaining unutilized - closure of the unit - The State should not be enriched at the cost of the citizen in such circumstance - Refund allowed - AT
June 18, 2016 Case Laws Central Excise

SSI Exemption - Notification No. 8/2003-CE dated 01.03.2003 - appellants were using the brand name of another person - a certificate stands issued by the Tahsildar of......
June 18, 2016 Case Laws Central Excise

Classification - goods manufactured by the appellant is single yarn with layers as the core - the goods manufactured by appellant therein shall fail under the sub-heading 5205.11. - AT
June 18, 2016 Case Laws Central Excise

Entitlement for input service credit - the services in question have been received by the assessee in their various branch office in the course of business of......
June 18, 2016 Case Laws Central Excise

Valuation - Demand of duty on 3% commission given to through whom goods were supplied to the customers - In absence of any evidence and with the fact that 3% service......
June 18, 2016 Case Laws Central Excise

Exemption to goods supplied to the international competitive bidder for use in the Mega Power Project executed by Coastal Gujarat Power Ltd. (CGPL) - Notification......
June 18, 2016 Case Laws Customs

Valuation - inclusion of demurrage charges paid to the supplier - ship demurrage charges cannot be included in the discharges of custom duty on the imported goods even......
June 18, 2016 Case Laws Customs

Re-Import of Fuel Injection Pumps (FIPs) - claim of exemption in terms of Notification No. 94/96-Cus - The benefit of the Notification has been rightly denied to the......
June 18, 2016 Case Laws Customs

Inaction of customs Authority - When public officer is required to discharge his public duty, it is mandatory for him to do so without a reminder by public for to......
June 18, 2016 Case Laws VAT and Sales Tax

Waiver of pre-deposit - GVAT - pendency of BIFR proceedings - if any proceedings are pending before the BIFR or the appellate authority, that by itself not mean that the....
June 18, 2016 Case Laws VAT and Sales Tax

Validity of assessment order based on the notice sent the residential address of the Director of the Assessee Company - alternative appellate remedy - the learned Judge.....
June 18, 2016 Case Laws VAT and Sales Tax

Sales Tax / VAT liability in Odisha - inter-State sale or local sale - The report says that 176 numbers of cars have been procured from its branch office at Mumbai and......
June 18, 2016 Case Laws Income Tax

MAT computation - Provisions made for Bad and Doubtful debts - if the bad debt or doubtful debt is reduced from the loans and advances or the debtors from the assets......
June 18, 2016 Case Laws Income Tax

Additions u/s 69 - The payment of additional stamp duty may be on the basis of the valuation of the valuer of the stamp Act authority but same ipso facto cannot be said.....
June 18, 2016 Case Laws Income Tax

Tax Collection at Source (TCS) - Liability of the assessee to supply the declaration u/s 206C - even if there is a technical breach, sufficient compliance is made by the....
June 18, 2016 Case Laws Income Tax

Application u/s 119(2)(b) for condonation of delay in filing revised return - Claim for exemption u/s 10(10C) denied - the delay on the part of the Petitioner in filing.....
June 18, 2016 Case Laws Income Tax

Exemption u/s 54F - Once it is demonstrated that the consideration received on transfer has been invested either in purchasing a residential house or in construction of.....
June 18, 2016 Case Laws Income Tax

TDS - where payments are made to shipping agents of nonresident ship-owners or charterers for carriage of passengers, etc., shipped at a port in India, since the agent......
June 18, 2016 Case Laws Income Tax

Transfer pricing adjustment - Adjustment for under utilization of capacity - TPO and DRP cannot be faulted for holding that the assessee has not established the quantum.....
June 18, 2016 Case Laws Income Tax

Just because an assessee does not claim double taxation relief in respect of an income, it does not entitle the assessee to exclude that income from taxable income.......
June 17, 2016 Case Laws VAT and Sales Tax

E-Fraud - the petitioner who was provided with user ID and password and maintaining privacy of the account as per the norms affixed by the Central Government, the......
June 17, 2016 Case Laws VAT and Sales Tax

Input tax credit - mere production of a tax invoice would not disable the assessing authority from enquiring whether the sale of goods, referred to in the said tax......
June 17, 2016 Case Laws Customs

Levy of penalty on person-in-charge of vessel or its agent - short landing of goods - The appellant, for all practical purposes, is liable to be treated as "any other......
June 17, 2016 Case Laws Customs

Criminal proceedings against the Examining Officer, Customs House, Calcutta - period of limitation - prevention of corruption - Since the criminal proceeding against the....
June 17, 2016 Case Laws Service Tax

Business Auxiliary Services - commission received by the appellant from the Government of Maharashtra for disbursement of government teachers salary, cannot be charged......
June 17, 2016 Case Laws Service Tax

Scope of the term and taxability of Port Service - Authorized operations - for the period prior to 1.7.2010 various services which were rendered within the port area by.....
June 17, 2016 Case Laws Service Tax

Cenvat Credit - appellant was entitled to avail Cenvat credit on documents evidencing receipt of eligible inputs, capital goods or input services , even before the date.....
June 17, 2016 Case Laws Service Tax

Claim of refund of interest and penalty paid earlier - interest is not payable on penalty amount and also on the interest paid subsequent to the Adjudication order. - AT
June 17, 2016 Case Laws Service Tax

Cenvat Credit - Works Contract Services are excluded only when it is used for construction service, whereas in the present case input services were used for maintenance.....
June 17, 2016 Case Laws Central Excise

Cenvat Credit in respect of supplementary invoice issued by the service provider for payment of service tax for the past period - prior to 1.4.2011 the credit cannot be.....
June 17, 2016 Case Laws Central Excise

Denial of Cenvat credit of service tax paid by Unit-I for Unit-III - dependency and integral connection comes out, there cannot be denial of Cenvat credit of service tax....
June 17, 2016 Case Laws Central Excise

Tribunal discretion to refusal of to admit the appeal - appeal is dismissed only on the ground that amount is below threshold limit of ₹ 50,000/- without going......
June 17, 2016 Case Laws Income Tax

Addition u/s 40A(2) - excessive remuneration - whether the Revenue can tax the same income in the hands of the company on which the Directors had already paid the tax at....
June 17, 2016 Case Laws Income Tax

Deduction u/s 80-IC - buying jumbo rolls and slitting into smaller rolls - These rolls are converted into round strips and thereafter printing is done on such round......

1 ....88 89 90 919293 94 95 96........ 127

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H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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