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Highlights / Annotations / Catch Notes For July of 2016

Home Highlights July July 2016 Year 2016

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Showing 251 to 300 of 513 Records

1 ....2 3 4 567 8 9 10........ 11

July 14, 2016 Case Laws Central Excise

Cenvat Credit on capital goods - simultaneous availing depreciation - As per Rule 4(4), it clearly provides that only part of the value of capital goods which represents....
July 14, 2016 Case Laws Central Excise

Eligibility of Cenvat credit on air travel agent and rail travel agents services - when air travel was performed for the purpose of company business the Service Tax paid....
July 14, 2016 Case Laws Customs

In the absence of any specific provision under the Customs Act for recovery of the dues of the company from the Directors in their personal capacity, the notice of......
July 14, 2016 Case Laws VAT and Sales Tax

Classification - Admittedly, there is no separate entry for motor vehicles. Therefore, when a question arises where certain equipment is a machinery which is used in the....
July 14, 2016 Case Laws VAT and Sales Tax

Principle of promissory estoppel - Levy of penalty - Amendment in the exemption scheme - Tribunal was wholly justified in invoking the doctrine of principle of......
July 14, 2016 Case Laws Indian Laws

A disciplinary inquiry, it is well settled, is not governed by the strict rules of evidence which govern a criminal trial. A charge of misconduct in a disciplinary......
July 14, 2016 Case Laws Income Tax

TDS u/s 195 - whether the payments made by the assessee to its foreign subsidiaries would fall under the ambit of ‘fees for technical services’ as per the DTAA - Held No - AT
July 14, 2016 Case Laws Income Tax

Levy of penalty - The CBDT has clarified that in cases prior to 1-4-2016, if any adjustment is made in the income computed for the purpose of MAT, then the levy of......
July 14, 2016 Case Laws Income Tax

It is well settled law that no assessment order can be passed on a defunct company. Therefore, the assessment order passed by AO was non est in the eyes of law. - AT
July 14, 2016 Case Laws Income Tax

Levy of penalty u/s 271(1) (c) - provision for bad debts and loss on sale of fixed assets - the fact that the assessee immediately offered to rectify the mistake on......
July 14, 2016 Case Laws Income Tax

MAT calculation u/s 115JB - it is also not the case of the assessee that the revaluation reserve which has been created is not a mere book adjustment entry but on the......
July 13, 2016 Case Laws Service Tax

Failure to deposit first installment of 50% under the VCES, 201 - petitioner-declarant has committed a breach of section 107(3) of the VCES, 2013 in making the payment......
July 13, 2016 Case Laws Service Tax

Intellectual Property Service (IPR) - import of services - taxability - subject transfers of 'right to intellectual property', if any, covered by those transactions do......
July 13, 2016 Case Laws Service Tax

Cenvat Credit - Export of services by the 100% EOU - As per Rule 4A of Service Tax Rules, 1994, there is no requirement that the premises of the service recipient has to....
July 13, 2016 Case Laws Service Tax

Refund claim of accumulated cenvat credit - export of services - admissibility of input service being services utilised at the unregistered premises and also some other.....
July 13, 2016 Case Laws Central Excise

Refund - manufacturing of Gutka - Abatement in case of non-production of goods - closing of the factory - the benefit of abatement cannot be denied on the ground that......
July 13, 2016 Case Laws Central Excise

Cenvat Credit - input services - AMC of air conditioners - The air conditioners are installed in the office as well as manufacturing area to maintain adequate......
July 13, 2016 Case Laws Central Excise

Suppression/mis-declaration - under valuation of the scraps - comparable goods by another supplier at a much higher price available - In the instant case there is no......
July 13, 2016 Case Laws Central Excise

Cenvat Credit - Damage compensation given by the supplier of capital goods - There is no evidence on record that the supplier of the capital goods obtained any refund......
July 13, 2016 Case Laws Customs

Confiscation of gold jewellery brought in commercial quantity - Benefit of Baggage Rules denied - istake of not obtaining the export certificate from the Customs......
July 13, 2016 Case Laws VAT and Sales Tax

Entitlement of composition scheme - conditions and restrictions imposed under Rules 135 and 144 of the KVAT Rules, 2005 - they were "goods in stock" - Tiles purchased......
July 13, 2016 Case Laws VAT and Sales Tax

Demand of VAT @14.5% on commission receipt treating the same as sale proceeds - receipt of commission against the indenting agency business is shown under the head......
July 13, 2016 Case Laws Customs

Mandatory pre-deposit before filing an appeal - rejection of appropriation of amount deposited during investigation - Commissioner directed to decide the representations....
July 13, 2016 Case Laws Customs

Confiscation of goods - redemption fine and penalty - Import of second hand Cannon MFD (Digital Multifunctional devices) printers - in view the fact that the Chartered......
July 13, 2016 Case Laws Indian Laws

Voluntary confession - NDPS - It is true that before acting solely on confession as a rule of prudence the Court requires some corroboration, but, it can not be said......
July 13, 2016 Case Laws Income Tax

Reopening of assessment - Addition u/s 68 - What was received from these companies was loan, which was also repaid within a short time and there was no share application....
July 13, 2016 Case Laws Income Tax

Deemed speculation loss u/s 73 - it could be safely concluded that the entire business of the stock broker constituted as one single composite indivisible business and......
July 13, 2016 Case Laws Income Tax

Claim of deduction u/s 54F denied - assessee is not able to get the title of the flat registered in his name or unable to get the possession of the flat, which is under.....
July 13, 2016 Case Laws Income Tax

Disallowance of commission payment to agents - even though the assessee made the commission payment by way of cheques and deducted the TDS and tax paid to the Government....
July 13, 2016 Case Laws Income Tax

Genuineness of expenditure - The assessee has neither demonstrated the necessity to incur this expenditure to establish bonafide nor has demonstrated the actual......
July 13, 2016 Case Laws Income Tax

Revision u/s 263 - corpus donations received by the assessee-trust - there is a clear contradiction in the order of assessment and non-application of mind on the......
July 13, 2016 Case Laws Income Tax

Addition u/s 68 - There is no proper explanation in this regard as to why the cash was deposited in the account of payee just one or two days before the transaction. -......
July 13, 2016 Case Laws Income Tax

Addition on account of undisclosed sales of 258 liters injectable - whether the data of cost audit report can be relied for the purpose of making the addition and......
July 13, 2016 Case Laws Income Tax

Loss on sale of land - ‘Business Loss’ or ‘Capital Loss’ - The present land transaction may be the first transaction of the assessee firm but the sister concern of the......
July 12, 2016 Case Laws Income Tax

One of the ways of generating fund is by maintaining the auditorium under trust. In this case, the auditorium was held under trust of the society for the purpose of......
July 12, 2016 Case Laws Income Tax

Continuance of registration u/s 12AA - The beneficiaries are only the members and benefit is not passed on to the public at large in any way. - Therefore, the objects......
July 12, 2016 Case Laws Income Tax

TDS u/s 194C OR 194H - nature of contract - supply of manpower/labour for execution of works contract - there is no element of contract in the nature of principle to......
July 12, 2016 Case Laws Service Tax

Taxability of photography service provided for carrying works of preparation of Elector’s Photo Identity Card (EPIC) i.e. Matdan Pahchan Patra. - It was a sovereign......
July 12, 2016 Case Laws Service Tax

Valuation - Claim of abatement of 67% availed without including the value of the material supplied free of cost by their customers in the gross amount charged. -......
July 12, 2016 Case Laws Central Excise

Refund - The exemption available was not availed, which resulted in claim for refund later. Such claims are rightly covered under the provisions of Section 11B. - Refund....
July 12, 2016 Case Laws Central Excise

Yearly Claim of refund of unutilized cenvat credit - Notification number 27/2012 contemplates for filing of refund claims of unutilised Cenvat credit quarterly, but it......
July 12, 2016 Case Laws Central Excise

Cenvat Credit on capital goods - The case of the Revenue is that these capital goods are becoming part of the existing generator sets which belong to another legal......
July 12, 2016 Case Laws Central Excise

Classification - manufacture of calendar/panchang - The predominant features are details of Tithi, Nakshatra, Vara Yoga and Karana which are linked to the dates in a......
July 12, 2016 Case Laws Central Excise

There is no reason to deny the credit taken on a triplicate copy of the bill of entry when the connected provision in the MODVAT rules refers merely to ‘bill of entry’......
July 12, 2016 Case Laws Customs

Claim of refund of duty paid in excess whereas the goods were entitled for concessional rate of duty - non-filing of the appeal against the assessed bill of entry does......
July 12, 2016 Case Laws VAT and Sales Tax

Attachment of immovable property and stock of the petitioner and other family members. - Denial of input tax credit - Under the circumstances , the request of the......
July 12, 2016 Case Laws VAT and Sales Tax

Rejection of application for VAT registration - residential area - when there is no dispute with regard to the genuineness of the business that is going to be carried on....
July 12, 2016 Case Laws Companies Law

The appellant cannot successfully maintain an action for oppression and mismanagement against the respondents, merely on the strength of the sale transactions relating......
July 11, 2016 Case Laws Service Tax

Tour operator service - the authority had come to a finding that petitioners are not mere hirers. Petitioners are not persons who merely hire the vehicle, whereas it......
July 11, 2016 Case Laws Service Tax

Jurisdiction - Tax Case - such writ petitions cannot be posted before Single Judges. They have to be posted only before the Division Benches dealing with tax cases. This....

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