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Highlights / Annotations / Catch Notes For July of 2016

Home Highlights July July 2016 Year 2016

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Showing 51 to 100 of 513 Records

123 4 5 6........ 11

July 27, 2016 Case Laws Customs

Jurisdiction of tribunal - Provisional release of goods under Section 110A of the Customs Act, 1962 - the appellant before this Tribunal against the communication dated.....
July 27, 2016 Case Laws Customs

Levy of penalty on courier company - charge of abetment - mis-declaration of goods - Different standards have been followed by the Original Authority in examining the......
July 27, 2016 Case Laws Central Excise

Cenvat Credit - eligible input services - guest house services - charges paid by them for accommodation of their employees at the Guest House at Gurgaon managed by their....
July 27, 2016 Case Laws Central Excise

Cenvat Credit - Capital goods - Pre-fabricated building materials - as these goods fall within Chapter 94, the credit is not admissible - AT
July 27, 2016 Case Laws Central Excise

Impact of subsequent decision of Apex Court on the matter already concluded - Cenvat Credit - capital goods used in the mines - the benefit of any subsequent decision of....
July 27, 2016 Case Laws Central Excise

Cenvat Credit on returned goods - Rule 16 does not require remanufacturing of goods or that goods should undergo any process after being brought to the factory and......
July 27, 2016 Case Laws Central Excise

Disallowance of credit on input services - whether fabrication services having been availed outside the factory are eligible for credit as they do not qualify as input......
July 27, 2016 Case Laws Income Tax

Income surrendered during survey - whether is to be taxed u/s 69-A - whether set off losses u/s 70 and 71 is not permissible against such income? - Merely because an......
July 27, 2016 Case Laws Income Tax

Entitlement to exemption u/s 11 - charitable activities - mere sale of an immovable property of the trust alone, cannot be the sole factor, to arrive at a conclusion......
July 27, 2016 Case Laws Income Tax

Nature of expenditure - revenue or capital - In order to carry on their business, they were in need of herbal coleus plants. they thought of roping the farmers for......
July 27, 2016 Case Laws Income Tax

Deduction u/s 54EC - short capital gain arising on sale of depreciable asset - it cannot be said that section 50 converts long-term capital asset into a short-term capital asset - AT
July 27, 2016 Case Laws Income Tax

There may be an interval between a business which is set up and a business which is commenced and all expenses incurred after the setting up of the business and before......
July 27, 2016 Case Laws Income Tax

When the lump sum royalty was separately agreed and paid, then the running royalty, in the facts and circumstances, would only be a revenue expenditure paid for the use.....
July 26, 2016 Notifications Income Tax

Draft Rules for prescribing the manner of determination of amount received by the company in respect of share - section 115QA of the Income-tax Act, 1961 - Notification
July 26, 2016 Case Laws Service Tax

CENVAT Credit - whether circular is binding upon the revenue - service tax on GTA service availed by the appellant for outward transportation of the goods from the......
July 26, 2016 Case Laws Service Tax

Refund - Period of limitation - relevant date - Notification No. 41/2012 ST - The imposition of period of limitation, without statutory amendment, through a......
July 26, 2016 Case Laws Service Tax

Valuation - transport of passengers embarking in India for international journey by air service - service tax was paid only on the basic air fare and without including......
July 26, 2016 Case Laws Service Tax

Availing cenvat credit for some projects and availing the benefit of abatement under Notification No. 1/2006-ST for some other projects - The appellants are free to......
July 26, 2016 Case Laws Central Excise

Manufacturing activity or not - fabric cut into Dhoties - it will continue to be classifiable as fabric under Chapter 52/54/55 and such a process undertaken by the......
July 26, 2016 Case Laws Central Excise

Cenvat credit on welding rods/electrodes and asbestos sheets - welding electrodes used for repair and maintenance of machineries, in relation to manufacture of the final....
July 26, 2016 Case Laws Central Excise

Cenvat Credit - eligible input services - service tax paid on 'loading charges' for loading the goods from their godown into their customer's vehicles - place of removal....
July 26, 2016 Case Laws Central Excise

Levy of penalty u/s 11AC - malafide intention or not - dispute were related to Classification - Appellant on their own has filed the declaration and had communications......
July 26, 2016 Case Laws Central Excise

Claim of interest on delayed refund - Rate of interest 6% or 12% - Tribunal being a creature of Central Excise Act cannot grant the relief, not prescribed under the said Act. - AT
July 26, 2016 Case Laws Central Excise

Demand of duty - manufacturing of cement - whether the remaining quantity over and above of 50 kg has been cleared clandestinely without payment of Central Excise duty......
July 26, 2016 Case Laws Central Excise

Cenvat Credit - input services - nexus with manufacturing activity - repair and maintenance service and erection and commissioning services with reference to water pipe.....
July 26, 2016 Case Laws Central Excise

Cenvat credit - the scope of input services as given under Rule 2 (l) of Cenvat Credit Rules, 2004 is not restricted to the location of the factory premises alone. - credit allowed - AT
July 26, 2016 Case Laws Central Excise

Cenvat credit - eligible input services - credit of service tax paid on (a) technical inspection and certification service w.r.t. the pipelines for transport of water......
July 26, 2016 Case Laws Customs

Effective Rate of duty - Assessee cannot avail the benefit of budget proposal if not followed with by the enactment - Mere budget proposal does not mean that the same......
July 26, 2016 Case Laws VAT and Sales Tax

TDS under DVAT - works contract - dominant part of the contract - labour/ service or material - The word “dominant” is not to be found in Section 36A(2) of the DVAT Act.....
July 26, 2016 Case Laws Income Tax

Transfer pricing adjustment - application of berry ratio - Plainly, the use of Berry ratio would give unreliable results if the product mix of the comparables is......
July 26, 2016 Case Laws Income Tax

Stay of demand - attachment orders - Taking coercive proceedings when an application for stay under Section 220(6) of the Act is pending would make the Section redundant....
July 26, 2016 Case Laws Income Tax

Transfer pricing adjustment - AMP expenses - the selling expenses directly incurred in connection with sales not leading to brand promotion, should not be brought within....
July 26, 2016 Case Laws Income Tax

Credit card expenses - the said expenditures were incurred wholly and exclusively for the purpose of business of the assessee as they are related to staff training......
July 26, 2016 Case Laws Income Tax

Exemption u/s.10B cannot be allowed by adjusting only a portion of unabsorbed depreciation of an earlier year against the income of the export unit and adjusted the......
July 26, 2016 Case Laws Income Tax

Deduction u/s 80IE - As such, this is the expenditure, which has been booked in excess in earlier year and by this amount the deduction u/s 80IE has been reduced in the.....
July 26, 2016 Case Laws Income Tax

Penalty u/s 271(l)(c) - undisclosed cash deposits - assessee argued that as sufficient surrender has been made by the assessee suo motu, the penalty proceedings......
July 26, 2016 Case Laws Income Tax

Deduction of Payment of commission - merely deduction of TDS cannot certify the reasonableness of expenditure. - assessee has been unable to prove the reasonableness and....
July 25, 2016 Case Laws Service Tax

Levy of penalty - Valuation - service tax liability on TDS amount and reimbursements - Appellant's case deserves a waiver of penalty under Section 78 of the Finance Act,....
July 25, 2016 Case Laws Service Tax

Cenvat Credit - Input services - certain documents called "debit notes" issued by the service provider - All the details of the service provided is recorded in the debit....
July 25, 2016 Case Laws Service Tax

Cenvat credit - input services where service tax was paid under reverse charge - Goods Transport Services (GTA) and Business Auxiliary Services (BAS) - service tax......
July 25, 2016 Case Laws Service Tax

Scientific and Technical Consultancy Charges - assistance provided to Joint Venture partner including procurement/ purchase of moulds, machineries, drawings, designs etc....
July 25, 2016 Case Laws Central Excise

Claim of exemption - To take a view that the benefit can be extended only to those pipes which physically carry water and deny it to those which are used as Casing pipes....
July 25, 2016 Case Laws Central Excise

Cenvat credit availed on inputs and inputs contained in final products lost due to fire - correctness of denial of credit which are attributable to the credit on inputs.....
July 25, 2016 Case Laws Central Excise

Refund - unjust enrichment - higher duty paid on lead acid batteries - issuance of credit notes - There would be nothing unjust where the person who has paid duty and......
July 25, 2016 Case Laws Customs

Seeking interest on delayed refund amount within a time bound period - The interest in terms of Section 27A(1) of the Customs Act, 1962 shall be released and the sum......
July 25, 2016 Case Laws Income Tax

Eligibility of deduction U/s 10B - furnishing of the declaration in terms of Section 10B(8) of the Act is merely a formality and declaratory in nature and is not......
July 25, 2016 Case Laws Income Tax

Income from house property - The assessee has to prove that this bungalow was purchased with borrowed funds. But neither the bungalow was ready for self-occupation nor......
July 25, 2016 Case Laws Income Tax

Even in the case of charitable hospital, it is not possible to provide medicines to every patient, free of cost. It is only in very deserving cases, a charitable......
July 25, 2016 Case Laws Income Tax

AO is not justified in treating the original return of income as invalid for belated receipt of Form ITR-V. - AO directed to grant the benefit of the determined business....
July 25, 2016 Case Laws Income Tax

TPA - it is since the parameters laid down in sub-section (1) are not fulfilled, there is no relationship of AE between assessee-company and JII and therefore, the......

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