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Highlights / Annotations / Catch Notes For July of 2016

Home Highlights July July 2016 Year 2016

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Showing 101 to 150 of 513 Records

1 234 5 6 7........ 11

July 24, 2016 Case Laws Service Tax AT

Manpower supply services or not - Consequent to the BIFR Scheme, the Lease Agreement was signed between the appellant (PTL) and Apollo Tyres Ltd. (ATL) on May 14, 2005......
July 24, 2016 Case Laws Service Tax AT

Demand of service tax on passenger service fee and airport taxes - extended period of limitation - Demand pertaining to passenger service fee and airport taxes is set......
July 24, 2016 Case Laws VAT and Sales Tax HC

Condonation of delay - Merely because applicant is a State, delay cannot be condoned without a proper explanation as Section 5 of the Limitation Act is equally......
July 24, 2016 Case Laws VAT and Sales Tax HC

Rate of Tax on Aluminium Grills, Aluminium Diffusers and Dumpers - manufacture and sale of Aluminium Grills, which are fixed on ceiling or on the wall of the building as....
July 24, 2016 Case Laws Central Excise AT

Cenvat Credit - manufacture of dutiable and exempted final products - revenue submitted that assessee has neither maintained separate accounts nor paid an amount equal......
July 24, 2016 Case Laws Central Excise AT

Reversal of cenvat credit on capital goods - loss of capital goods in the fire - The Compensation scheme from the insurance company has no relevance for availment of......
July 24, 2016 Case Laws Central Excise AT

Cenvat Credit - Improper Duty paying documents - invoices issued by the sister unit - the total cenvat credit taken by both units did not exceed the CVD paid in respect.....
July 24, 2016 Case Laws Central Excise AT

SSI exemption - Notification No.9/2003-CE, dt.01.03.2003 - The said condition 2 cannot be designated as a mere procedural one and to avail the benefit of the......
July 24, 2016 Case Laws Central Excise CGOVT

Rebate claim - export of less quantity of goods - natural loss of goods in transit - as per provision of law rebate of duty cannot be allowed on the quantity of goods......
July 23, 2016 Case Laws Customs AT

Refund - unjust enrichment - Whether Chartered Accountant certificate alone is sufficient to show that the burden of duty has not been passed on to their customers -......
July 23, 2016 Case Laws Indian Laws SC

No lawyer has a right to be appointed as State Government counsel or as public prosecutor at any level nor does he have a vested right to claim extension in the term for....
July 23, 2016 Case Laws Income Tax HC

Goodwill arising on succession - capital balance accounted as goodwill - capital gain computation - transfer - interpretation of Section 47 (xiv) - assessee has got the.....
July 23, 2016 Case Laws Income Tax HC

Transfer of cases - Though unaware of the order of transfer of assessment, the petitioner had raised such detailed objections shortly thereafter. However, the......
July 23, 2016 Case Laws Income Tax HC

Addition towards probable speculation income - mere speculation cannot be a ground for addition of income. There must be a some material substance either in the form of.....
July 23, 2016 Case Laws Income Tax HC

Reopening of assessment - When once therefore, a scheme has been sanctioned by the High Court, which would relate back to the appointed date and such order is passed......
July 23, 2016 Case Laws Income Tax AT

Non-compete fees receipt - taxability under Section 17(3)(iii) or 28(va) as salary income or business income or not - profit in lieu of salary - assessee is an......
July 23, 2016 Case Laws Income Tax AT

TDS u/s 195 - Both the conditions have to be satisfied simultaneously, that is, the services which are source of income should be utilized in India and services should......
July 23, 2016 Case Laws Income Tax AT

Nature of receipt of Premium on transfer of Market Linked Focus Product Scheme scrips - revenue or capital receipt - the incentive given by the Government to the......
July 23, 2016 Case Laws Income Tax AT

Disallowance towards compounding fees paid by the assessee to the Reserve Bank of India - It is not a case where the assessee has been held to have committed an offence.....
July 23, 2016 Case Laws Income Tax AT

The section 234B(1) clearly mentioned that if there is a difference in advance tax or the tax, then the interest is required to be paid from 1st April following next financial year - AT
July 23, 2016 Case Laws Income Tax AT

Approval u/s 80G(5) rejected - object for establishment of the hospital and medical college - once, the registration under section 12AA has been granted, the approval......
July 23, 2016 Case Laws Income Tax AT

Invocation of section 144 - estimation of income - When an assessment is completed u/s. 144 of the Act by applying the net profit rate on the turnover, addition u/s.......
July 23, 2016 Case Laws Income Tax AT

House property income - vacant property - the ALV of the property which remained vacant for the whole year has to be assigned Nil value in terms of section 23(1)(c) of the Act. - AT
July 23, 2016 Circulars Service Tax

Permission to pay service tax through non electronic modes - Refusing to give them permission amounts to expecting them to comply with the law while simultaneously......
July 22, 2016 Circulars Income Tax

In cases under ‘Limited Scrutiny’, the scrutiny assessment proceedings would initially be confined only to issues under ‘Limited Scrutiny’ and questionnaires, enquiry,......
July 22, 2016 Case Laws Income Tax HC

Whether survey conducted by the officers under Section 133A of the Act in the business premises of the petitioner and the residences of the Director is illegal ? - What.....
July 22, 2016 Case Laws Income Tax HC

It is true that the Assessing Officer had relied heavily on the investigation carried out by the investigation wing and the material collected during such process, which....
July 22, 2016 Case Laws Income Tax HC

Quality of representation on behalf of the Revenue - Inconsistent stand being taken by the Revenue in different appeals raising identical issues - most matters are......
July 22, 2016 Case Laws Income Tax HC

Additions on account of finding of excess stock and suppression of sale - impact of VAT assessment - though we confirm the orders impugned before us, we are of the view.....
July 22, 2016 Case Laws Income Tax HC

It is not in dispute that the surplus funds were of the 100% EOU. As such, the interest earned thereon has to be regarded as part of the “profit of the business of the......
July 22, 2016 Case Laws Income Tax HC

While it cannot be disputed that considering section 153A of the Act, the Assessing Officer can reopen and/or assess the return with respect to six preceding years;......
July 22, 2016 Case Laws Income Tax AT

The submission of revenue that the accounting treatment to be meted out to a transaction in accordance with the Accounting Standard has no relevance for the purposes of.....
July 22, 2016 Case Laws Income Tax AT

Exercise of jurisdiction u/s 263 of the Act in respect of provision for future losses on construction contract was fully justified. - AT
July 22, 2016 Case Laws Income Tax AT

The proceedings for imposition of penalty u/s 158BFA(2) were initiated on the basis of earlier finding by the AO. However not only undisclosed income has been reduced......
July 22, 2016 Case Laws Service Tax AT

Period of limitation - relevant date - refund of accumulated credit of service tax paid on input services used in exports of services - the date on which services are......
July 22, 2016 Case Laws Central Excise AT

Extended period of limitation - Suppression of facts - Demand based on subsequent department audit - Cenvat Credit - input services - credit of service tax availed on......
July 22, 2016 Case Laws Central Excise AT

Cenvat Credit - eligible input services - Insurance on Plant & Machinery - Courier Services - Royalty Charges - Credit taken on ISD invoices - credit allowed on all the services - AT
July 22, 2016 Case Laws Central Excise AT

Refund - in view of the Chartered Accountant Certificate, payment of duty under protest, reflection of excess duty as receivable in the balance sheet and the......
July 22, 2016 Case Laws Central Excise AT

Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess.....
July 22, 2016 Case Laws Central Excise AT

MRP Based duty u/s 4A or transaction value u/s 4 - bulk supply of malted milk food, malted food and malt extract powder etc. - sale of rejected lot to other customer -......
July 22, 2016 Case Laws Customs HC

Classification of import of soft shell filter for blood bag - whether the goods imported by the petitioner is “filtering equipment for filtration of blood”. - The......
July 22, 2016 Case Laws Customs HC

Recovery of duty drawback granted earlier - since there is no proof to show that the show cause notice was served on the petitioner, all the orders which have been......
July 22, 2016 Case Laws Customs AT

Validity of order of orders of Commissioner (appeal) in favor of assessee - assessee submitted the documents first time before the commissioner (appeals) - There is......
July 22, 2016 Case Laws VAT and Sales Tax HC

Reversal of input tax credit - the supplier dealers' Registration Certificates have been cancelled with retrospective effect - the impugned orders have been passed in......
July 22, 2016 Case Laws Indian Laws SC

Transfer of plot by way of transfer of shares in a company to another company - under the garb of transfer of shares, the respondents have completed the sale and is......
July 21, 2016 Case Laws Service Tax HC

Visit of service tax officers to the premises of the assessee restrained from taking recourse to Rule 5A(1) - The respondents shall, however, be free to take recourse to....
July 21, 2016 Case Laws Service Tax HC

Levy of VAT and Service tax both on Supply of tangible goods service - Merely because the petitioner argues that not service tax but value added tax would be leviable......
July 21, 2016 Case Laws Service Tax AT

Waiver of penalty - Cenvat Credit - providing taxable services and trading activity - the appellant has paid the entire cenvat credit on common input services even......
July 21, 2016 Case Laws Central Excise AT

Claim of exemption from duty - supply of instrumental cables to Mega Thermal Power plant - Since the goods manufactured in India can not be classified under 98.01 of the....
July 21, 2016 Case Laws Customs HC

Levy of penalty on the directors when there is no charge in the show cause notice or imposing the penalty - By merely providing the notice that the contents be brought......

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