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Highlights / Annotations / Catch Notes For August of 2016

Home Highlights August August 2016 Year 2016

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Showing 51 to 100 of 434 Records

123 4 5 6........ 9

August 27, 2016 Case Laws Income Tax HC

Waiver or reduction of interest - Application u/s 220(2A) - It has also to be verified whether the default in payment of the amount was due to the circumstances beyond......
August 27, 2016 Case Laws Income Tax HC

TDS liability - period of limitation - It is true that the Court cannot legislate the Act, however, the Assessing Officer also cannot be given unfettered powers, which......
August 27, 2016 Case Laws Income Tax HC

Mere non filing of return of income does not give jurisdiction to the Assessing Officer to re-open the assessment unless the person concerned has total income which is......
August 27, 2016 Case Laws Income Tax HC

Depreciation (while claiming deduction u/s.80IA) is optional to the assessee and that once the assessee chooses not to claim it, the AO cannot allow while computing the income. - HC
August 27, 2016 Case Laws Income Tax AT

TCS - scrap generated from the mechanical working of the material (breaking of the ship) - The assessee is duty bound to collect the TCS from the buyers in terms of......
August 27, 2016 Case Laws Income Tax AT

Taxability of capital gains - even though the assessee is shown as the co-owner of the said property, the source of funds for investment in purchase of the said property....
August 26, 2016 Case Laws Service Tax AT

Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not......
August 26, 2016 Case Laws Central Excise AT

Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained.....
August 26, 2016 Case Laws Central Excise AT

Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for.....
August 26, 2016 Case Laws Central Excise AT

To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which.....
August 26, 2016 Case Laws Central Excise AT

Refund claim - period of limitation - In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point.....
August 26, 2016 Case Laws Customs HC

Validity of delivery of order by speed post – authorized mode of service – Whether the service of a copy of the order by Speed Post, would constitute valid service under....
August 26, 2016 Case Laws Customs AT

Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption....
August 26, 2016 Case Laws VAT and Sales Tax HC

Retrospective amendment - curtailment of the sales tax incentives by way of deferral – constitutional validity - impact on completed assessment - The amended provisions.....
August 26, 2016 Case Laws VAT and Sales Tax HC

Demand of interest and penalty - bonafide belief - Nature of works contract civil contract or construction contract - appellant paid the tax on the basis of 12% later on....
August 26, 2016 Case Laws Income Tax HC

Addition u/s 40A(2)(a) r.w.s 69C - whether the appellant has substantiated the plea that the visits made to foreign countries were for promotion of business? - appellant....
August 26, 2016 Case Laws Income Tax AT

Eligible to claim deduction under sec. 54F - For availing deduction under sec. 54F of the Act, the property though shown as residential on the record of the municipality....
August 26, 2016 Case Laws Income Tax AT

Donation paid to political party - deduction u/s 80GGC - All the documents indicate that JOGO party is unrecognized registered political party u/s 29A of the......
August 26, 2016 Case Laws Income Tax AT

CIT u/s 263 has simply directed the AO, without satisfying himself, to verify whether the bifurcation made by assessee was with a view to reduce tax or not. No infirmity....
August 24, 2016 Notes GST

Where supply of goods without transfer to title has to be treated as service, whether on importation of such goods i.e. deemed services, customs duty and GST would be......
August 24, 2016 Case Laws Service Tax AT

Cenvat Credit - It is neither possible nor practical for any service recipient to verify the fact of payment of service tax by the service provider. Remedy of the......
August 24, 2016 Case Laws Service Tax AT

Levy of penalty - the assesse's stand that they were under a bonafide belief that no tax liability would fall upon them as the same stands discharged by the......
August 24, 2016 Case Laws Central Excise AT

Cenvat credit - availed input services credit without payment of value of input service and service tax on such service to the provider of services - violation of Sub......
August 24, 2016 Case Laws Customs AT

Classification of soyabean oil – by-product in the course of manufacture of lecithin – classifiable under 15071000 as crude oil, whether or not degummed - AT
August 24, 2016 Case Laws Income Tax AT

Exemption u/s 11 - charitable purpose u/s 2(15) - merely because profits have resulted from the activities of imparting education, it would not result in change of......
August 24, 2016 Case Laws Income Tax AT

Continuance of registration under section 12A denied - if it is found that the assessee was accepting bogus donations, then that fact can only lead to an inference that.....
August 24, 2016 Case Laws Income Tax AT

Disallowance of loan processing charges and pre-payment charges paid to the bank - so long as the expenses incurred by the assessee are genuine and not part of any......
August 24, 2016 Case Laws Income Tax AT

Penalty u/s 271B - threshold limit for getting its account audited u/s 44AB - Business activity or professional activity - gross receipts were only ₹ 42 lakhs -......
August 23, 2016 Notes GST

Meaning and scope of supply under GST (Part 2) - Import of services will be treated as supply and will subject to GST under reverse charge.
August 23, 2016 Notes GST

Meaning and scope of supply under GST (Part 1) - Since CGST, SGST or IGST will be levied on supply of goods or services, it is important to understand this term first
August 23, 2016 Notes Service Tax

Whether the vessels or ships that are afloat are not goods and immovable property? - CESTAT says Yes. - Whether GST would be applicable on sale / supply of floating vessels or ships?
August 23, 2016 Case Laws Service Tax AT

Operation and Maintenance Management of Well Stimulation Vessel - Classification of service in question under ‘Ship Management Service' under Section 65(95a) upheld -......
August 23, 2016 Case Laws Income Tax HC

Levy of tax on the whole of the lottery income - the amount was received by the trust and not by the individual in his individual capacity - all the authorities have......
August 23, 2016 Case Laws Service Tax AT

CENVAT credit – outward transportation of final product from factory gate to customer premises - When the Board has made the relaxation, the assessees in entitled to......
August 23, 2016 Case Laws Service Tax AT

Refund claim - services availed for developing SEZ - admittedly the appellants had not got the impugned services approved by the Approval Committee - at the time of......
August 23, 2016 Case Laws Central Excise AT

Cenvat credit - various input services availed in the captive mines - Regarding Conveyor Extension, shed extending work at Packing Plant and wagon loading, Borewell......
August 23, 2016 Case Laws Central Excise AT

Whether an appeal would lie against the decision rejecting the request for cross examination - Tribunal has the power to entertain an appeal against the decision......
August 23, 2016 Case Laws Central Excise AT

Valuation - physician samples - in the absence of any allegation of price at which the samples were being sold by the assessee to the distributor, the value of said......
August 23, 2016 Case Laws Central Excise AT

Cenvat credit - the activity of repair and maintenance of plant and machinery is an activity which has direct nexus with manufacture of final products and the goods used....
August 23, 2016 Case Laws Customs HC

The Cess Act was repealed by the legislature with effect from 25.9.2006. If that be so, cess under the Act could not have been levied on any export that was effected......
August 23, 2016 Case Laws Customs AT

Correctness of enhancement of value of imported goods - no evidence of any nature has been brought out or discussed before such enhancement. Even contemporaneous value......
August 23, 2016 Case Laws VAT and Sales Tax HC

Classification of goods - rate of tax - KVAT - the very fact that UHT milk is incorporated in the Third Schedule as item No.118 clearly indicates that it is a value......
August 23, 2016 Case Laws Indian Laws HC

Professional misconduct - While selling the shares held by him the respondent was not acting as a Chartered Accountant. He was not discharging any function in relation......
August 23, 2016 Case Laws Income Tax HC

Entitlement to benefit of tax deducted at source - TDS belong to co-owners - entire rent realized by the assessee including the amount belonged to co-owners - credit of.....
August 23, 2016 Case Laws Income Tax HC

Liability to pay penalty u/s. 271C can be fastened only on the person who does not have good and sufficient reason for not deducting tax at source and the burden, of......
August 23, 2016 Case Laws Income Tax AT

Transfer pricing adjustment - There can be no mark-up on reimbursement of expenses incurred by the assessee prior to incorporation of NDTV Network Plc UK - AT
August 23, 2016 Case Laws Income Tax AT

As per the provisions of Section 170(2), in the case of amalgamation, the assessment must be made on the successor i.e. the amalgamated company and not on the......
August 23, 2016 Case Laws Income Tax AT

Addition on account of cessation of liability of unsecured loan - assessee was not having trading liability u/s 41(1) of the Act - No additions - AT
August 23, 2016 Case Laws Income Tax AT

Denial of deduction of donation u/s 80G - genuine donation or bogus - Since SIES has not specifically stated that the amount received from the assessee was returned back....
August 23, 2016 Notes Service Tax

Adjustment of excess paid service tax – rule 6(3) of STR, 1994

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