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Highlights / Annotations / Catch Notes For August of 2016

Home Highlights August August 2016 Year 2016

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Showing 351 to 400 of 434 Records

1 ....4 5 6 789

August 6, 2016 Case Laws Income Tax AT

TDS u/s 194G - the amount in question was not in the nature of commission as defined in clause (i) of Explanation to Section 194H so as to attract the provision of......
August 6, 2016 Case Laws Income Tax AT

The assessee is eligible for the claim of depreciation u/s 32(1)(ii) on the amount of intangible assets acquired by it as per Business Transfer Agreement - AT
August 5, 2016 Case Laws Central Excise AT

Cenvat Credit - 100% EOU - Reversal of cenvat credit availed on inputs removed from the factory as such against CT-3 certificate - no reversal of credit is required - AT
August 5, 2016 Case Laws Central Excise AT

Refund - valuation - price variation clause in the rate contract - excess payment of duty due to downward revision in the price / rate – unjust enrichment - refund allowed - AT
August 5, 2016 Case Laws Central Excise AT

Classification - Chapter Notes/Section Notes given under the Central Excise Tariff Act, 1985 cannot be made applicable to interpret an entry contained in an exemption......
August 5, 2016 Case Laws Central Excise AT

Refund claim – relevant date - when the defect was rectified, the date when original return filed needs to be considered - AT
August 5, 2016 Case Laws Central Excise AT

Refund - portion of carry forward of unutilized credit - during the period credit utilized in the relevant quarters is more than the credit availed by the appellant -......
August 5, 2016 Case Laws Central Excise AT

Refund - Excess interest deposited – interest calculated at higher rate - excess interest paid was an arithmetic error and need to be rectified. Revenue not allowed to......
August 5, 2016 Case Laws Central Excise AT

Cenvat Credit - eligible inputs - the impugned order is not sustainable in law as the subject order is merely relied upon the report of the RO without appellant being......
August 5, 2016 Case Laws Service Tax AT

Valuation - claim of deduction / abatement of goods involved in catering - Notification No.12/2003-Service Tax, dated 20.06.2003 - The bill issued was a composite bill......
August 5, 2016 Case Laws Service Tax AT

Classification - - vehicle was hired out to third person for the purpose of his journey - There was no tour actually conducted by the appellant in the present case.......
August 5, 2016 Case Laws Customs HC

Claim of refund of excess CVD paid on import of mobile handsets including cellular phones - Respondents / revenue will now pay to the Petitioner the amount of refund as.....
August 5, 2016 Case Laws Customs AT

Valuation - arbitrary enhancement of the value of import goods - 100% EOU - There is no case that the respondent has paid any extra consideration to the foreign supplier....
August 5, 2016 Case Laws Customs AT

Demand of interest - extension of warehousing period after the expiry - This distinguishes the case from the purview of section 72 where none of the circumstance of......
August 5, 2016 Case Laws Customs AT

Seizure of gold jewellery - allegation smuggling from from SEEPZ SEZ area to Domestic tariff area (DTA) - The proceedings against the appellants are without jurisdiction....
August 5, 2016 Case Laws Income Tax HC

Penalty u/s 271C - non deduction of tds - when the TDS had to be deducted the question whether TDS had to be deducted under Section 194-C or 194-I of the Act was not a......
August 5, 2016 Case Laws Income Tax HC

TDS u/s 194LA - assessee is entitled to establish in the assessment proceedings whether the land is agricultural land or not. - HC
August 5, 2016 Case Laws Income Tax HC

Transfer of cases - the authority has not acted in the spirit in which it has to act while dealing with an issue of transfer. By merely reproducing and taking out the......
August 5, 2016 Case Laws Income Tax HC

The payment made by the Petitioner to Steria France for the managerial services provided by the latter cannot be taxed as fee for technical services and are not liable......
August 5, 2016 Case Laws Income Tax HC

Interest u/s 244A on principal claim of refund of tax - AO has not made out the case of delay in refund for any period attributable to the assessee disentitling for......
August 5, 2016 Case Laws Income Tax HC

TDS u/s 194LA - The buildings do not form part of the agricultural lands or at any rate have not been shown to be in the nature of small farm houses or godowns for......
August 4, 2016 Case Laws Service Tax AT

Levy of penalty u/s 76 - waiver u/s 80 - reasonable cause - the financial difficulty is not a valid reason for waiving penalty when a statutory payment had not been made - AT
August 4, 2016 Case Laws Service Tax AT

Technical Inspection and Certification Service of seeds produced by the seeds producer - the activity undertaken by the respondents are not a sovereign function and the.....
August 4, 2016 Case Laws Service Tax AT

Import of service or not - “courier” service and “air travel agency” service - “last mile” delivery of packages - the overseas correspondents ensure delivery of such......
August 4, 2016 Case Laws Customs AT

Valuation - import of old and used printing machines of Heildelberg make from Finland - The payment of duty and clearance of goods on enhanced value in order to avoid......
August 4, 2016 Case Laws Customs AT

Refund of interest paid - appellant avoided the payment of Customs duty till the clearance of the goods, therefore the interest chargeable to the warehouse goods after......
August 4, 2016 Case Laws VAT and Sales Tax HC

Input tax credit - Whether the use of the furnace oil as processing materials or consumable stores - captive generation of power - Held Yes - HC
August 4, 2016 Case Laws Service Tax AT

Refund - Rule 5 of the Cenvat Credit Rules, 2004 - eligible input services - It can be seen that most of the credit claimed by the appellant pertains to the period prior....
August 4, 2016 Case Laws Companies Law HC

Restoration of name in the register of companies maintained by the Registrar of Companies - annual returns and balance sheets were not filed for almost fourteen years -.....
August 4, 2016 Case Laws Central Excise SC

Whether market purchase goods can be treated as duty paid goods - manufacture of knitted or crocheted fabrics of cotton - Held Yes - Benefit of exemption notification......
August 4, 2016 Case Laws Central Excise HC

Entitlement of writ petitioner to interest under section 11BB of the central excise act 1944 on delayed excise duty refund - language of Section 11B is very clear and......
August 4, 2016 Case Laws Central Excise AT

Excess of physical stock noticed as compared to that recorded in the RG-1 register - huge difference found can not be on account of processing loss. Also it is not......
August 4, 2016 Case Laws Central Excise AT

Classification of goods - coated paperboard, coated on one side with China clay and the same - the goods cleared by the respondent are un-coated paperboard......
August 4, 2016 Case Laws Central Excise AT

Demand of duty - forced statement - On photocopies of the invoices, the witness was forced to write in his handwriting as per the wishes of the departmental officers.......
August 4, 2016 Case Laws Central Excise AT

Levy of penalty under Rule 25 of CER, 2002 – issuing invoices without accompanying the goods - appellant not dealt with the excisable goods at all. The penalties on the.....
August 4, 2016 Case Laws Income Tax HC

Reopening of assessment - The present case is where the issuance of notice itself is bad issued by the authority who was not competent - Reference to section 292BB of......
August 4, 2016 Case Laws Indian Laws HC

Inter-corporate deposit is not in the nature of loan or advance within the meaning of section 2(7) and therefore, not chargeable to the interest-tax under section 5 - HC
August 4, 2016 Case Laws Income Tax HC

Deduction u/s 801A - the Tribunal has rightly held that the assessee is entitled for deduction under Section 801A of the Income Tax Act, 1961 without deducting the......
August 4, 2016 Case Laws Income Tax HC

Roads and boundaries, railway sidings, jetty pire, bouys, mooring and navigation structure can be considered as plant and machinery for the purpose of granting of......
August 4, 2016 Case Laws Income Tax HC

Allowance of process loss in Sun Flower Oil - only on basis of an isolated answer by one of the Directors of the company, the Assessing Officer could not have come to......
August 4, 2016 Case Laws Income Tax AT

Addition under section 68 - whether the items sold were the same which were disclosed under VDIS? - Since the same quantity which was disclosed under VDIS was sold, we......
August 3, 2016 Case Laws Service Tax HC

Best judgement assessment to determine service tax liability - show cause notice issued only on the basis of assumption and presumption - Department, was unable to point....
August 3, 2016 Case Laws Service Tax HC

Availing cenvat credit while claiming exemption notification no. 1/2006-ST - subsequent reversal of credit even after utilization of the same and clearance of the final.....
August 3, 2016 Case Laws Service Tax AT

Import of services or not - booking facility of online air tickets through CRS companies - online information and data base access or retrieval service - demand set aside - AT
August 3, 2016 Case Laws VAT and Sales Tax HC

Input tax credit - Merely because in the process of manufacturing sawn timber or logs, a small quantity of waste incidentally is created by way of byproduct which is......
August 3, 2016 Case Laws Customs HC

Validity of show causes notices - failure to adjudicate even after a long time - The only conclusion that the Court can draw from this is that the Customs Department is.....
August 3, 2016 News GST

वस्‍तु एवं सेवा कर (जीएसटी) से.....
August 3, 2016 News GST

Frequently Asked Questions (FAQs) on GST
August 3, 2016 News GST

Rajya Sabha passed the historic GST Constitution Bill today unanimously
August 3, 2016 News Indian Laws

THE BENAMI TRANSACTIONS (PROHIBITION) AMENDMENT BILL, 2016 - (As passed by Loksabha as on 27-7-2016 and Rajyasabha as on 2-8-2016)

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