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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 4751 to 4800 of 6917 Records

1 ....92 93 94 959697 98 99 100........ 139

August 12, 2016 Case Laws Income Tax

Tds u/s 194I - failure to deduct tax at source on payment made to RIICO - development charges can not be read as rent within the purview of the section 194-I. - AT
August 12, 2016 Case Laws Income Tax

Penalty levied u/s 271D and 271E - whether the amount received by the assessee were advances and not loan or deposits? - allegation of the Revenue of manipulation are......
August 12, 2016 Case Laws Income Tax

Deduction of traveling expenditure from Capital gains - appellant has proved the direct linkage/nexus between her travel to India and the corresponding travel......
August 12, 2016 Case Laws Income Tax

Addition u/s 68 - there is no fresh credit accepted during the current financial year. All the credits are transferred from the previous financial year - no addition can....
August 12, 2016 Case Laws Income Tax

Bogus expenditure - Guinness of expenditure - A.O. cannot disallow the expenditure simply on assumption or surmises basis by holding that the contractor does not have......
August 11, 2016 Case Laws Service Tax

Cenvat credit - The fact that the guest house is located right next to the factory implies that it is used in relation to the manufacturing activity. Therefore, the......
August 11, 2016 Case Laws Service Tax

In the absence of any evidence produced by revenue that the manpower supplied by respondent carried out any work outside the factory premises it is to be held that the......
August 11, 2016 Case Laws Central Excise

Classification - worn out Silver Targets are classifiable under chapter subheading No. 7010.31 attracting NIL rate of duty.- AT
August 11, 2016 Case Laws Central Excise

Admissibility of suo-moto re-credit which was debited by them earlier under protest - there is no impediment in the appellant taking suo motto credit - AT
August 11, 2016 Case Laws Central Excise

When there are separate contract for sale of the goods and for transportation etc., it is held that the said transportation charges can not be included in the assessable....
August 11, 2016 Case Laws Central Excise

Appropriation of interest on refund - Whether the amount of interest sanctioned to the Appellant can be appropriated towards outstanding arrears of revenue - Held no - AT
August 11, 2016 Case Laws Central Excise

Clandestine removal of sponge iron - once the statements of the transporters and commission agent are ignored, there is nothing much left to sustain the allegation......
August 11, 2016 Case Laws Central Excise

Cenvat credit - entitlement - Whether the Commission Agent Services would be classifiable as Business Auxiliary Service as per Department or Sales Promotion service as......
August 11, 2016 Case Laws VAT and Sales Tax

Adjustment of refund with outstanding demand which was not confirmed - Due to the careless action of the VATO an interest burden of nearly ₹ 56 lakhs is now placed....
August 11, 2016 Case Laws VAT and Sales Tax

Withholding of refund - GVAT - period fo limitation to revise the order has not expired - Unless such order is passed, the refund cannot be automatically withheld. - HC
August 11, 2016 Case Laws VAT and Sales Tax

Withholding of refund - GVAT - There is no provision, where in addition to the order of assessment which results into refund being payable to the assessee, refund order.....
August 11, 2016 Case Laws Income Tax

TDS on roaming charges paid to other service providers - the roaming process between participating company cannot be termed as technical services and, therefore, no TDS.....
August 11, 2016 Case Laws Income Tax

Set off un-absorbed depreciation against the deemed income under section 69, 69A, 69B and 69C allowed - AT
August 11, 2016 Case Laws Income Tax

Allowability of various expenses claimed by the appellant against the professional receipts - it is clear case of adhoc disallowance of expenses which cannot be......
August 11, 2016 Case Laws Income Tax

Non deduction of TDS u/s 194C - subscription charges paid to pay channels - expenditure incurred is in the nature of direct expenses, adjustable against the revenue for.....
August 11, 2016 Case Laws Income Tax

LTCG - transfer of goodwill - the goodwill receipt is only an advance and can be chargeable to tax as part of total sale consideration, when the ownership get transferred. - AT
August 11, 2016 Case Laws Income Tax

There is no distinction between discount and premium, the discount on debentures as well as the premium payable on actual redemption on debentures in future years and......
August 11, 2016 Case Laws Income Tax

According to the section 37, the expenses incurred to preservation and protected the assets of the company are liable to be deducted. - AT
August 11, 2016 Case Laws Income Tax

Addition on account of non-charging of interest - the TPO re-characterized the whole transaction and this is not permissible without any materials or evidence suggesting....
August 11, 2016 GST

GST - Enabling Provisions
August 10, 2016 News Indian Laws

THE TAXATION LAWS (AMENDMENT) BILL, 2016 - Further to amend Income Tax Act, 1961 and Custom Tariff
August 10, 2016 News Central Excise

CBEC issued a Draft circular inviting suggestions on the issue of Application of principle of “unjust enrichment” in case of refund
August 10, 2016 Case Laws Service Tax

To provide tour operator service, the vehicle should necessarily be tourist vehicles - No evidence found that the vehicles used by the respondents were the tourist vehicles - AT
August 10, 2016 Case Laws VAT and Sales Tax

Input tax credit – preference of set off - local sale, inter-state sale and export - Assessing Authority cannot insist on the assessee adopting a particular method which....
August 10, 2016 Case Laws VAT and Sales Tax

Penultimate sale - export - The burden is entirely on the assessee to establish the link in transactions relating to sale or purchase of goods and the export; that the......
August 10, 2016 Case Laws VAT and Sales Tax

Input Tax Credit - Tribunal was not justified in rejecting the claim of input tax credit merely on technicalities, when the dealer was able to show that the tax had been....
August 10, 2016 Case Laws Customs

Period of limitation - violation of actual user condition - At the time of import, the importer only gives declaration. It is the actual use, which event takes place......
August 10, 2016 Case Laws Customs

Violation of actual user condition - crude palm oil which was imported was used for making edible products like refined oil/Vanaspati - If in the process 25% of fatty......
August 10, 2016 Case Laws Customs

Warehousing - if a request is made seeking permission to re-export the goods imported, the same may be allowed, even if the permitted period for bonding has expired and.....
August 10, 2016 Case Laws Customs

Tribunal has no jurisdiction to entertain a baggage matter for which the appellant may choose to exercise its right of revision before the Revisionary Authority - AT
August 10, 2016 Case Laws Companies Law

The Company having been struck off on the prayer of the Company itself and/or its directors, there can be no question of the Company being aggrieved by the striking off. - HC
August 10, 2016 Case Laws Central Excise

Whether the process of crushing of coal would amount to manufacturing activity - the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal......
August 10, 2016 Case Laws Central Excise

Processing of secondary raw materials (steel scrap of difference and variable composition) into blended steel scrap is liable for payment of Central Excise duty - Though....
August 10, 2016 Case Laws Central Excise

The activity of loading of business software in the Hardware / Nucleus Device by the applicant will not constitute manufacture under the Central Excise Law - not liable.....
August 10, 2016 Case Laws Central Excise

Reversal of cenvat credit - Sub-Rule (3A) is only a procedure - Consequently, the argument of Revenue is that the appellants exercising option is mandatory and on its......
August 10, 2016 Case Laws Central Excise

Cenvat credit - the rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - credit allowed - AT
August 10, 2016 Case Laws Central Excise

Refund - Rule 5 of Cenvat Credit Rules 2004 - As regard the goods exported under bond, the appellant is entitled for the refund, however the refund related to the export....
August 10, 2016 Case Laws Income Tax

Interest on NPA - interest on non performing assets is not taxable on accrual basis looking to the guidelines of the Reserve Bank of India - HC
August 10, 2016 Case Laws Income Tax

Levy of Penalty u/s. 271(1)(c) - assessee had acted on the advice of a professional and his advice was found not as per the provisions of the Act - No penalty - AT
August 10, 2016 Case Laws Income Tax

Share premium received - additions u/s 56 - how the conclusion was drawn that the share premium money was utilised for business purposes and not preserved for the......
August 10, 2016 Case Laws Income Tax

LTCG in connection with the furniture and fixtures attached with the transfer of tenancy rights - Since agreement nowhere speaks about the transfer of furniture and......
August 10, 2016 Case Laws Income Tax

Reopening of assessment - AO must have some tangible material having live link with the escapement of the income on the basis of which he can form a bonafide belief of......
August 10, 2016 Case Laws Income Tax

Taxability of income - deemed ownership - the income of the assessee is liable to be treated as under the head income from house property and accordingly the assessee......
August 10, 2016 Case Laws Income Tax

Additional depreciation allowed u/s 32(1)(iia) is a one time benefit to encourage industrialization, and the provisions related to it have to be construed reasonably,......
August 10, 2016 Case Laws Income Tax

Tax perquisites - tax borne by employer is paid directly to the tax authority and there is no payment to the tax employee, the tax so borne is a non-monetary transaction....

1 ....92 93 94 959697 98 99 100........ 139

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