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Highlights / Annotations / Catch Notes For August of 2016

Home Highlights August August 2016 Year 2016

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Showing 101 to 150 of 434 Records

1 234 5 6 7........ 9

August 23, 2016 Circulars Customs

Guidelines regarding Provisional Assessment under section 18 of the Customs Act, 1962 - Circular
August 23, 2016 Circulars Service Tax

Services provided to the Government, a local authority or a governmental authority with regard to water supply - exemption will include the activity of construction of tube wells.
August 22, 2016 Case Laws Customs AT

Request for supply of non-RUD before adjudication of the dispute - Since the appellant insisted that non-RUDs and the assessed copies of bills of entries are relevant......
August 22, 2016 Case Laws Customs AT

Export of handicraft item - wooden furniture - Since the condition of the notification have been substantially complied with by the appellant and the competent authority....
August 22, 2016 Case Laws Service Tax HC

Business auxiliary services - reverse charge mechanism - The service provider is not situated outside India - No case was set up by the department that in the present......
August 22, 2016 Case Laws Service Tax AT

Self adjustment of service tax liability with excess tax paid earlier - This is not a case where the amount sought to be adjusted falls under the category of excess......
August 22, 2016 Case Laws Central Excise HC

Rejection of cross objections as time barred - in the Act, no such time period is prescribed. Time fixed by the learned Appellate Authority was fixed by him and there......
August 22, 2016 Case Laws Central Excise AT

Valuation - the goods sold to interconnected undertaking have to be assessed to duty at the same value at which the said goods are sold to independent whole sale buyers. - AT
August 22, 2016 Case Laws Central Excise AT

Captive consumption - that in case duty is paid on the moulds on its transfer to Noida, such duty will be available as cenvat credit to the recipient factory inasmuch as....
August 22, 2016 Case Laws Central Excise AT

nvat credit - received only invoices without the receipt of inputs in question - the denial of Cenvat Credit on the basis of investigations conducted at the third party.....
August 22, 2016 Case Laws Central Excise AT

Excisability - Dolochar - Dolochar arises as a combination of Iron Ore, Dolomite and unburnt pieces of coal during the process of manufacture of Sponge Iron - No duty liability - AT
August 22, 2016 Case Laws Central Excise AT

Cenvat credit - since on the date of receipt of capital goods, the final products were chargeable to nil rate of duty, the appellant becomes in-eligible for availing the....
August 22, 2016 Case Laws Income Tax HC

Credit of TDS can be given only in the hands where income therefrom is subjected to tax. If accrual of income in respect of the receipts received dejure by joint venture....
August 22, 2016 Case Laws Income Tax HC

Disallowance u/s.40A(2)(b) being paid by the assessee to the Excise Department on behalf of its sister concern - The assessee route collection and payment of excise duty....
August 22, 2016 Case Laws Income Tax AT

Addition of income being gift of India Millennium Deposit received as unexplained credit u/s 68 - genuinity stands proved - no addition - AT
August 22, 2016 Case Laws Income Tax AT

The foreign travel by the Directors was to break the monotony of the daily work and therefore it is not the case of the assessee that the foreign trip of the Directors......
August 22, 2016 Case Laws Income Tax AT

Revenue is entitled for interest on outstanding amount of TDS only till the date of actual payment of TDS by the assessee to the Credit of Central Government and not......
August 22, 2016 Case Laws Income Tax AT

Penalty u/s 271B - delay in submitting audit report - AO has not given any adverse finding that it affected the proper computation of income - the breach remains a......
August 22, 2016 Case Laws Income Tax AT

Accrual of income - income can be said to accrue only when it becomes due and must be accompanied by corresponding liability of the other party to pay the amount and......
August 21, 2016 Case Laws Central Excise AT

Classification - activated carbon fabrics - is found that it is covered by Note 7 to Chapter 59 which attracts textile fabrics of a kind use for technical purposes......
August 20, 2016 Case Laws Income Tax HC

ITAT was not right in law in holding that deduction of interest expenses was not admissible u/s 36(1)(iii) of the Income Tax Act, 1961 merely because shares were never......
August 20, 2016 Case Laws Income Tax AT

Penalty u/s 271B - delay in completion of statutory audit was reasonable cause for non- compliance with section 44AB - penalty cancelled - AT
August 20, 2016 Case Laws Income Tax AT

The loss incurred in share trading business by such companies, i.e. like the assessee, will not be treated as speculation business loss but normal business loss, and......
August 20, 2016 Case Laws Income Tax AT

Transfer pricing - Valuation of an intangible asset - revenues generated out of the Intellectual Property (“IP”) or not. - for valuation of an intangible asset, only the....
August 20, 2016 Case Laws Service Tax AT

Cenvat credit - availed on transportation charges in the process of cleaning and disposal of waste - the disposal of hazardous waste by the appellant is an essential......
August 20, 2016 Case Laws Service Tax AT

Cenvat credit - insurance premium having been paid for the health insurance of the employees of the factory and Pest Control Service availed to protect the property of......
August 19, 2016 Case Laws Service Tax HC

On the contract for construction of BPL houses, as awarded by the Board to the petitioners, no service tax is leviable w.e.f. 1.7.2012 - The Board is not entitled to......
August 19, 2016 Case Laws Service Tax AT

Cenvat Credit - eligible input services - recovery of common shared expenses from the group company - Credit cannot be denied at the service recipients end, alleging......
August 19, 2016 Case Laws Service Tax AT

Claim of refund of service tax on bad debts recovered - period of limitation - when there is no levy in accordance with the provisions of service tax law the claim for......
August 19, 2016 Case Laws VAT and Sales Tax HC

Levy of service tax or sales tax - legislative competence - The agreement between Subway and its franchisees is not a sale, but is in fact a bare permission to use. It......
August 19, 2016 Case Laws VAT and Sales Tax HC

Jurisdiction for surprise inspection or record statement or seize records - Section 48 of the Tamil Nadu Value Added Tax Act, 2006 - there is delegation of power, this......
August 19, 2016 Case Laws Customs AT

Refund - duty paid on export of goods - whether refund claim can be lodged by an assessee without contesting the original assessments made - original authority directed.....
August 19, 2016 Case Laws Customs HC

Deemed export - TED refund - Supply of intermediate goods by the DTA unit to 100% EOU unit - When there is an exemption, then, this refund claim was rightly disallowed - HC
August 19, 2016 Circulars Income Tax

Clarifications on the Income Declaration Scheme, 2016 - Circular
August 19, 2016 Circulars Service Tax

Service tax liability in case of hiring of goods without the transfer of the right to use goods - Circular
August 19, 2016 Notifications Income Tax

Income Declaration Scheme (Third Amendment) Rules, 2016 - Notification
August 19, 2016 Case Laws Central Excise HC

Export of goods without payment of duty under letter of undertaking - failure to submit a proof of export within a period of six months - No provision is pointed out......
August 19, 2016 Case Laws Central Excise AT

Cenvat credit - service tax paid on rent-a-cab service - the appellant is not eligible to avail cenvat credit for the period subsequent to 1.4.2011. The said amount is......
August 19, 2016 Case Laws Central Excise AT

Cenvat credit - job work - input services used in the manufacture of job worked goods exempted under Notification No.214/86-CE is admissible. - AT
August 19, 2016 Case Laws Income Tax AT

TDS liability on payments made out of accumulated balances in the EPF a/c - it cannot be said that there was no mechanism prescribed for deduction of TDS in respect of......
August 19, 2016 Case Laws Income Tax AT

As the assessee being eligible u/s 80IAB for a particular block of years it will not make any impact to the Revenue if the deduction u/s 80IAB is allowed for prior......
August 19, 2016 Case Laws Income Tax AT

Determine the character of subsidy in hands of recipient - Having gone through the preamble of the “Incentive Scheme 2001 for Economic Development of Kutch District”......
August 19, 2016 Case Laws Income Tax AT

Addition u/s 40A(3) - cash payment in excess of ₹ 20,000/- - Recipients are illiterate and does not have permanent place of Business and also vendors and Hawkers......
August 19, 2016 Case Laws Income Tax AT

Cash expenditure exceeding ₹ 20,000/- - the paramount consideration of section 40A(3) is to curb and reduce the possibilities of black money transactions and......
August 19, 2016 Case Laws Income Tax AT

The question of addition u/s 69C shall arise only if it is shown that the assessee has incurred any expenditure outside the books of account. In the instant case, we......
August 19, 2016 Case Laws Income Tax AT

Disallowance of commission paid to agents - There are some holes in this investigation. The first being the statements recorded from the 3 lady agents are stereo typed......
August 18, 2016 Case Laws Service Tax AT

Taxability of GTA service - consignment note was not issued - tax liability under Goods Transport Agency service cannot be sustained against the appellant. - AT
August 18, 2016 Case Laws Service Tax AT

Scope of show cause notice - demand was raised under the category of BAS - demand was confirmed under the different category - Demand set aside in toto - AT
August 18, 2016 Case Laws Service Tax AT

Nature of composite works contract - w.e.f. 01/6/2007 when the activity of the appellant has been accepted by the Department as mining service, for the period prior to......
August 18, 2016 Case Laws VAT and Sales Tax HC

Waiver of pre-deposit - what would be the disputed turnover to be reckoned for the purpose of arriving 25% of the disputed tax to be deposited as pre-deposit for......

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