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Highlights / Annotations / Catch Notes For June

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1 ....92 93 94 959697 98 99 100........ 127

June 7, 2016 Case Laws Income Tax

If the assessee has not made payment of leave encashment provision in the present year, deduction on account of that provision cannot be allowed as per provisions of......
June 7, 2016 Case Laws Income Tax

Eligibility to provisions of DTAA between India and Singapore - Where the amount has been remitted to Singapore and has been subject to the tax, we find no merit in the.....
June 7, 2016 Case Laws Income Tax

The variation in the TDS benefit to be given does not necessarily lead to escapement of income. Mere need to verify the discrepancy does not bring matter within the......
June 7, 2016 Case Laws Income Tax

The amount incurred by the assessee for construction of railway sidings and track outside the refinery complex was a revenue expenditure in the year in which it was......
June 6, 2016 Case Laws Income Tax

TDS provisions under the Income Tax Act, 1961 - If there is a conflict between a social welfare legislation and a taxation legislation, then, this Court is of the view......
June 6, 2016 Case Laws Income Tax

TDS on compensation and interest awarded by the Motor Accident Claims - Compensation cannot be categorized or even described as income - TDS is not liable to be deducted - HC
June 6, 2016 Case Laws Service Tax

Short payment of Service tax in the month of July, 2011 due to the adjustment of service tax paid in excess in the month of May, 2011 - Section 13 of the General Clauses....
June 6, 2016 Case Laws Central Excise

Refund claim - payment of duty under protest - at the time of clearance the duty payment has been shown in the invoice - there is no doubt that the burden of duty has......
June 6, 2016 Case Laws Central Excise

Classification of the product (powder) called Body Plus - 2108.91 covering goods not bearing brand name and 2108.99 covering goods other than those not bearing brand......
June 6, 2016 Case Laws Central Excise

Entitlement to claim exemption under Notification 10/97 dated 01.03.199 - AC system are specially designed and modified for use in specialised mobile operation theatres.....
June 6, 2016 Case Laws Central Excise

Cenvat credit on trading activity - Superintendent directed to compute the value/amount of credit of common input services attributable to trading activity falling......
June 6, 2016 Case Laws Central Excise

Cenvat credit on various input services - registration number of service provider not indicated in the invoices - invoices issued by the service provider in the name of.....
June 6, 2016 Case Laws Central Excise

Cenvat credit - Appellant has not taken care to give details of the items which are of general use for which the revenue should not suffer, and at the same time the......
June 6, 2016 Case Laws Central Excise

Clandestine removal of goods - Mis-match between the entries in the log book of the packing department and entries in the RG-I - demand is made only on the basis of......
June 6, 2016 Case Laws Customs

Since the provisions of Section 111 do not specifically deal with seizure of goods imported through post parcel, therefore, imposition of redemption fine and penalty are....
June 6, 2016 Case Laws VAT and Sales Tax

In the absence of any rules being framed u/s 102(2)(z) read with Section 59(2) of the DVAT Act, the power of the Commissioner under Section 59(2) of the DVAT Act to call....
June 6, 2016 Case Laws Income Tax

Grant of refund due to the deceased Assessee - Adjustment of demand with the refund - By issuing a notice on 21st March 2016 under Section 245 of the Act, two months......
June 6, 2016 Case Laws Income Tax

Disallowance / addition us 40A(3) - cash expenditure - business expediency - Amount was directly deposited the cash in the account of the companies - there is no evasion....
June 6, 2016 Case Laws Income Tax

Remuneration received directly remitted from foreign to the NRE account - accrual of income - salary received in India is taxable in India in terms of section 5(2)(a) - AT
June 6, 2016 Case Laws Income Tax

Reassessment - unaccounted loan received - when AO did not describe how and what manner it came to his knowledge that the assessee receive the accommodation entries, the....
June 6, 2016 Case Laws Income Tax

Non deduction of TDS - provisions of section 40(a)(ia) of the Act can be invoked only for the purposes of computing the income under the head "business income". Since......
June 6, 2016 Case Laws Income Tax

Loss arising in the course of dividend stripping transaction before the introduction of claim u/s.94(7) w.e.f. 1.4.2002 cannot be disallowed; dividend stripping......
June 6, 2016 Case Laws Income Tax

Validity of notice / proceedings u/s.158BD - AO of the searched person himself is not sure as to under which provision of the Act, action should be taken - notice in the....
June 6, 2016 Case Laws Income Tax

Deduction u/s IB(7A) - The definition of multiplex theatre includes both the activities of running multiplex cinemas and commercial shops. In the absence of either, the.....
June 6, 2016 Case Laws Income Tax

Disallowance u/s 14A earning tax free dividend income - it cannot be said that no expenditure has been incurred by the assessee for earning the tax free income -......
June 5, 2016 Case Laws Service Tax

Availing Cenvat Credit while availing benefit of abatement notification - the reversal made before the adjudication order is as good as non- availment of credit - AT
June 5, 2016 Case Laws Central Excise

Condonation of delay - 235 days - applicant was totally unaware about the non-filing of the appeal as the matter was being looked after by the Corporate Office at Mumbai....
June 4, 2016 Case Laws Service Tax

Legislative competence for Levy of service tax on preferential location charges while Purchasing a FLAT in the multi-storey group housing project - composite contract -.....
June 4, 2016 Case Laws VAT and Sales Tax

Seeking refund of outstanding amount of tax credit - Refund application was already rejected by the VAT department many a times even after the directions provided by the....
June 4, 2016 Case Laws Income Tax

Fresh claim of deduction u/s.80G in respect of donations allowed by CIT(A) - the restriction laid down in the decision in the case of Goetze (India) Ltd., is applicable.....
June 4, 2016 Case Laws Income Tax

Addition of general expenses being 10% of the general expenses - failure of the assessee company to produce the documentary evidences, bills etc. - the disallowance of......
June 4, 2016 Case Laws Income Tax

Payment to assessee's husband towards professional assistance given by him - assessee refers patient to various hospitals and generates the income - payment of......
June 4, 2016 Case Laws Income Tax

Capital gain - transfer of capital asset - change of the physical characteristics of the land from agricultural to non-agricultural - JDA was finally cancelled -......
June 4, 2016 Case Laws Income Tax

TDS - roaming / inter–connectivity charges paid by the assessee to other telecom networks not being in the nature of fees for technical services will not attract the......
June 4, 2016 Case Laws Income Tax

Addition made on account of mismatch of AIR data - only on the basis of AIR information no addition should be made-specially when there is no other material with the AO.....
June 4, 2016 Case Laws Income Tax

Audit objection cannot be considered as tangible material for the AO to reopen u/s 147/148 of the Act concluded assessment u/s 143(3) of the Act, unless the AO records......
June 4, 2016 Case Laws Income Tax

Disallowance of payment made by the appellant to Global Vipassana Foundation - commercial expediency - in the nature of donation or expenditure - AO to determine the......
June 4, 2016 Case Laws Income Tax

Unexplained purchase of diamond pins, jewellery and jewellery sets - the jewellery was found recorded in the personal cash book of Director, and therefore, no separate......
June 4, 2016 Case Laws Service Tax

Power to Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - officers of the Service Tax Department, the audit party......
June 3, 2016 Case Laws Service Tax

Demand of service tax - Period of limitation - once the audit of the records of the assessee takes place no objection is taken on a issue in dispute, the demand raised......
June 3, 2016 Case Laws Service Tax

Cenvat credit - various input services - all the services pertain to the manufacturing activity and the respective services were input for the said activity for which......
June 3, 2016 Case Laws Service Tax

Levy of penalty - appellant has already been spared from non-imposition of penalty u/s 78 by the adjudicating aurhority - What is not alleged in the show cause notice,......
June 3, 2016 Case Laws Service Tax

Imposition of penalty - Advertisement Agency Service - non-payment of Service tax - Section 78 - when the first SCN was issued, the subsequent SCN cannot allege......
June 3, 2016 Case Laws Service Tax

Refund claim - payment of service under protest - Merely on requesting the Superintendent to refund the service tax, without even quantifying the same and without even......
June 3, 2016 Case Laws Central Excise

Eligibility for refund of unutilized Cenvat credit - deemed export - Rule 5 of the Cenvat Credit Rules 2004 - clearances to an EOU is to be treated as export - refund of....
June 3, 2016 Case Laws Central Excise

Clandestine removal - Estimation of production - Denial of SSI Exemption - demand is not sustainable on the basis of Comparison of the power consumption during two......
June 3, 2016 Case Laws Central Excise

Refund claim - Period of limitation - claim was filed on 29.07.2004 which was returned on the ground of pre-mature inasmuch as investigation about the valuation work was....
June 3, 2016 Case Laws Service Tax

Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT
June 3, 2016 Case Laws Central Excise

Leviability of duty on samples drawn - there is not duty liability on drawal of samples to the extent that those are retained or tested within the factory of production.....
June 3, 2016 Case Laws Customs

Doctrine of unjust enrichment was embedded to the customs law with effect from 13.7.2006. The law in force at the time of import was not subject to such provision. - Refund allowed - AT

1 ....92 93 94 959697 98 99 100........ 127

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