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Highlights / Annotations / Catch Notes For August of 2016

Home Highlights August August 2016 Year 2016

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Showing 301 to 350 of 434 Records

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August 9, 2016 Case Laws Income Tax HC

There is no requirement of a notice u/s 143(2) for completing an assessment u/s 153C and if that be so, the question of time limit prescribed u/s 143(2) does not have......
August 9, 2016 Case Laws Income Tax AT

MAT - the reserve created for unexpired risk need not be added back for the purpose of computation of book profits u/s 115JB of the Act. - AT
August 9, 2016 Case Laws Income Tax AT

Leakage of revenue - Any disallowance should be specific and properly quantified - presumptive and ad-hoc addition based on an outlandish consideration of plugging......
August 9, 2016 Case Laws Income Tax AT

TDS u/s 194J - license fees paid to IRCTC - even an iota of rendering any service is missing, when there is no service, there is no question of applicability of sec. 194J - AT
August 9, 2016 Case Laws Income Tax AT

Transfer pricing adjustment - royalty payment - rejecting the entire payment without there being any analysis cannot be accepted - AT
August 9, 2016 Case Laws Income Tax AT

Penalty u/s 271(1)(c)- additions u/s 68 - the contention of the assessee cannot be straightway rejected that such error may occur due to software problem - AT
August 9, 2016 Case Laws Income Tax AT

Taxability in India - Proportionate amount received for demobilization of vessels outside Indian territorial waters - the contracts entered into between the assessee and....
August 8, 2016 Case Laws Service Tax AT

Cenvat credit – credit of service tax paid on GTA service while claiming the same as re-reimbursement of expenses for providing Business auxiliary services - credit not allowed - AT
August 8, 2016 Case Laws Service Tax AT

Cenvat credit - Commercial and industrial construction service - The land and the factory were required directly and in any event indirectly in or in relation to the......
August 8, 2016 Case Laws Customs AT

Maintainability of demand after the Company wound up – liquidator appointed – company wound up – appeals abated - all matter to be closed. - AT
August 8, 2016 Case Laws VAT and Sales Tax HC

Sealing of the premises of the transporters of goods of dealers - There has been a wilful violation of the statutory provisions by the officers concerned. They have......
August 8, 2016 Case Laws VAT and Sales Tax HC

Revenue neutral exercise - Credit of entry tax paid is available to manufactures - Unless the petitioners discharge their tax liability at their instance, no......
August 8, 2016 Case Laws VAT and Sales Tax HC

Restriction on freedom of trade - violation of the mandate of Article 301 of the Constitution of India - the petitioners have not anywhere pleaded that even after the......
August 8, 2016 Case Laws VAT and Sales Tax HC

Levy of entry tax - legislative competence of the state of Maharashtra - the State is not denuded of its power to impose entry tax on the import of goods from outside......
August 8, 2016 Case Laws VAT and Sales Tax HC

Levy of entry tax – so long as the import for consumption, use or sale within the local area attracts the levy, it is immaterial whether the goods originally arrived......
August 8, 2016 Case Laws VAT and Sales Tax HC

Revision of assessment after 5 years - period of limitation - section 40 r.w.s. 28 & 31 of HVAT - Revision proceedings must conclude within 5 years from the date of......
August 8, 2016 Case Laws VAT and Sales Tax HC

Validity of cancellation of TIN registration number - merit of the case not examined – principle of natural justice - GVAT - no notice either in form No.104, or any......
August 8, 2016 Case Laws Central Excise AT

Cenvat Credit - payment of duty where processing is not amounting to manufacture - they had cleared the fabrics cut to required sizes - payment of duty which was not......
August 8, 2016 Case Laws Central Excise AT

Refund of unutilized Cenvat credit - closure of factory - due to suffering heavy losses, the appellants stopped their production - surrender of registration certificate.....
August 8, 2016 Case Laws Service Tax AT

Cenvat credit - Service tax paid on immovable property rent on sale office - whether related to post removal of goods or not - place of removal - credit allowed - AT
August 8, 2016 Case Laws Central Excise AT

Who is liable to pay duty - conversion of proprietorship to partnership firm and then from partnership firm into company - when all the liabilities and assets are......
August 8, 2016 Case Laws Central Excise AT

Whether the cross-objections filed by the assessee before Commissioner (Appeals) can be considered to be an appeal or not - Held Yes - AT
August 8, 2016 Case Laws Central Excise AT

Refund of modvat credit - admissibility - period of limitation - accumulation of credit due to export of goods - u/s 11B, the relevant date for such type of refund, is......
August 8, 2016 Case Laws Central Excise AT

Cenvat credit - Distribution of credit by the ISD - cenvat credit allowed subject to the condition that the original duty paying document, on the basis of which Service.....
August 8, 2016 Case Laws Central Excise AT

Cenvat Credit on capital goods - use of capital goods in the manufacturing of exempted goods - when two notifications available to assesse he can opt for most beneficial....
August 8, 2016 Case Laws Central Excise AT

Applicability of trade notice dated 24.02.2014. - Requirement of physical control on the unit by jurisdictional officers on cigarette manufacturing unit - appellant is......
August 8, 2016 Case Laws Central Excise AT

Availability of cenvat credit on the services availed by job worker exclusively manufacturing the goods on behalf of respondent while availing exemption under......
August 8, 2016 Case Laws Income Tax HC

Reopening of assessment - information has been received by DGIT (Inv.) branch of Ahmedabad about bogus purchases - the authority is justified in issuing notice under......
August 8, 2016 Case Laws Income Tax HC

Reopening of assessment - reasons to believe - information received from the DGIT, Investigation Branch - it cannot be said that this is not justifiable material to form....
August 8, 2016 Case Laws Income Tax HC

Penalty proceedings u/s 271F and prosecution u/s 276CC - the petitioner-Society will not be fully justified in taking a stand that they will not file their return of Income - HC
August 8, 2016 Case Laws Income Tax HC

Eligibility for the benefit of Section 10B - the scrap and spent solution are part of the manufacturing process - exemption allowed - HC
August 8, 2016 Case Laws Income Tax AT

Forfeiture of advance received against capital asset - Since the forfeiture amount is more than the cost of asset, the excess amount of forfeiture has to be brought to......
August 8, 2016 Case Laws Income Tax AT

Registration under S.12AA - dissolution clause - incidental objects - such clause primarily enables the assessee to raise funds to attain the main objects of the company....
August 6, 2016 Case Laws Service Tax HC

Levy of service tax on person manufacturing alcoholic liquor for human consumption on job work basis - Constitutional validity upheld - HC
August 6, 2016 Case Laws VAT and Sales Tax HC

Input tax credit - purchases of pet coke where it is used for generation of electrical energy for captive consumption - Punjab VAT - credit allowed - HC
August 6, 2016 Case Laws VAT and Sales Tax HC

Constitutional validity of Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 - Interest sale sale - the dealer should produce documents, the details of some......
August 6, 2016 Case Laws VAT and Sales Tax HC

Rate of tax on the Mango Juc-Fit in liquid form and Mango Fruit Booster, Rasna Utsav and Orange Juc-up in powder form - expression "all processed fruit and vegetables" -....
August 6, 2016 Case Laws Service Tax AT

Cenvat credit – refund – export of services - relevant date is receipt of inward remittances. In determination of the last date commencing with the date of receipt of......
August 6, 2016 Case Laws Service Tax AT

Cenvat credit – reversal - refund - 100% EOU - The allegations brought forward by earlier SCN was not brought on record as a result of such investigation by subsequent......
August 6, 2016 Case Laws Companies Law HC

Rectification of the Register of Members - the transfer of shares in a third company pursuant an order sanctioning a scheme of amalgamation does not require compliance......
August 6, 2016 Case Laws Central Excise AT

Suo-mot availing credit of excess duty paid - The appellant mistakenly paid the excise duty on the transportation which was otherwise not required to be paid - suo moto.....
August 6, 2016 Case Laws Central Excise AT

Scrap generated during the repair of the capital goods, cannot be said that the capital goods were cleared as waste and scrap. - Not liable to duty - AT
August 6, 2016 Case Laws Income Tax HC

MAT - Addition being excise subsidy received to the book profits, as a reserve according to Explanation (b) to Section 115JB - Since the reserve was not created by......
August 6, 2016 Case Laws Income Tax HC

Reopening of assessment - To declare the order of assessment illegal and to permanently prevent the Assessing Officer from passing any fresh order of assessment, merely.....
August 6, 2016 Case Laws Income Tax HC

Tribunal was right in holding that the expenses incurred by the assessee in maintaining the Thiruvalluvar statue is revenue in nature on the ground that the statue did......
August 6, 2016 Case Laws Income Tax HC

Nature of receipts - The expenses such as processing fees, damage charges, verification charges, reimbursement charges and lease rent etc are expenses and they cannot be....
August 6, 2016 Case Laws Income Tax HC

When the AO found mistakes in the books of accounts of the assessee on verification and consequently, rejected the same, then it ought not to have made additions by......
August 6, 2016 Case Laws Income Tax HC

Calculation of deduction under Section 80IA - forfeiture of advance - income ‘derived from’ from the running of eligible industrial undertaking or not - Deduction allowed - HC
August 6, 2016 Case Laws Income Tax HC

Accrual of income - Only when a corresponding liability arises on the ONGC to pay up the accrued amount, the income will become taxable. Thus, the authorities below as......
August 6, 2016 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - the claim of the assessee was found to be false claim and explanations offered by the assessee were found by the Revenue to be false and clearly.....

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