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Highlights / Annotations / Catch Notes For September of 2016

Home Highlights September September 2016 Year 2016

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Showing 1 to 50 of 501 Records

12 3 4 5........ 11

September 30, 2016 Case Laws Service Tax

Construction of complex service - period 16.06.2005 to 31.12.2006 - The issue regarding demand's sustainability under construction of complex services for an activity......
September 30, 2016 Case Laws Central Excise

Classification - non mention of copper alloys or Brass in CETH 74.06 does not mean that it will not contain copper alloys in its ambit - Section note-6 to Section-XV of.....
September 30, 2016 Case Laws Central Excise

Valuation - they have passed on the cash discount as had been evidenced from the invoice - appellant is eligible for the cash discount deduction in assessable value. - AT
September 30, 2016 Case Laws Central Excise

Valuation - the appellant has not paid any freight, insurance or octroi in respect of such chassis, and therefore, question of the appellant adding these elements in......
September 30, 2016 Case Laws Central Excise

Cenvat Credit - the burden lies with the Department to prove availment of Cenvat credit on the disputed goods has not been satisfactorily discharged, and thus,......
September 30, 2016 Case Laws Central Excise

Seeking destruction of cigarettes and remission of duty thereupon - Notification issued by Ministry of Health & Welfare requiring adherence of specified pictorial......
September 30, 2016 Case Laws Central Excise

Eligibility for exemption Notification No.167/71-CE - carrying out research and development in the area of polymers, resins, adhesives, bulk drugs and drug intermediates....
September 30, 2016 Case Laws Customs

Rejection of declared value - The price of the two commodities, which is significantly different, cannot be compared in this manner. Only if ABS is imported at a price......
September 30, 2016 Case Laws Customs

Legality and correctness of levy of Anti-Dumping duties - digital plates imported from China and Japan - The rate of return, costing parameters, differential treatment......
September 30, 2016 Case Laws Customs

100% EOU - the capital goods have been allowed to be cleared in DTA and hence depreciation upto 90% will be allowable to the appellant in calculating the duty payable on....
September 30, 2016 Case Laws Customs

Imposition of Anti-dumping duty - even if there are high priced transactions and low price transactions from a country, the very fact that the low price transactions......
September 30, 2016 Case Laws VAT and Sales Tax

Scope of the term 'Dealer' - a public charitable trust running and maintaining a public hospital - GVAT - Petitioner not a dealer - HC
September 30, 2016 Case Laws VAT and Sales Tax

Whether the re-assessment was permissible under the head of “Rectification of the order in purported exercise of the power u/s 69 of Karnataka Value Added Tax Act, 2003.....
September 30, 2016 Case Laws Income Tax

Expenses were made in cash and were not supported with third parties evidence and many vouchers were self made - CIT(A) has restricted the disallowance to the extent of.....
September 30, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee claimed remuneration to partners - assessee has contended that the case of the assessee was audited u/s 44AB, however, the learned......
September 30, 2016 Case Laws Income Tax

Determination of income on ‘project completion method - in view of the uncertainties involved, the action of the Assessing Officer in deducing the income of the assessee....
September 30, 2016 Case Laws Income Tax

Unexplained cash credit - addition u/s 68 - increase in sundry creditors as at the end of the year - AO has merely proceeded to disbelieve the evidence led by the......
September 30, 2016 Case Laws Income Tax

Compliance of the statutory requirement of signing and verification of the memorandum of appeal by an authorised person and not by the Managing Director - Authorization.....
September 30, 2016 Case Laws Income Tax

Fresh claim of exemption by way of application u/s 154 - Claim of exemption under Section 10(10C) - AO directed to examine the claim on merit - AT
September 30, 2016 Case Laws Income Tax

Purchasing of motor vehicle for valuable consideration from assessee’s account and using the same for the business purpose, depreciation cannot be denied on the ground......
September 30, 2016 Case Laws Income Tax

Once the revenue is accepting the status of the assessee being approved gratuity fund and has been extended the benefit of the approved gratuity fund after the......
September 29, 2016 Circulars Customs

Discontinuation of practice of making manual debits on physical copy of Advance Authorizations registered at EDI Customs port - Order-Instruction
September 29, 2016 Circulars Central Excise

Revised Monetary Limits for adjudication of Show Cause Notice in Central Excise and Service Tax-reg - Circular
September 29, 2016 Case Laws Income Tax

Amortization of expenditure u/s 35D - under the very same provisions benefit is allowed for the first two Assessment Years and, therefore, it could not have been denied.....
September 29, 2016 Case Laws Income Tax

Payment of bonus to employees - There is no dispute that this amount was paid by the assessee to its employees within the stipulated time. Embargo specified under......
September 29, 2016 Case Laws Income Tax

Income from house property - if the maintenance charges etc. are stipulated to be payable by the licencee or the lessor it must form a part of the rent for the purpose......
September 29, 2016 Case Laws Income Tax

When the entire block of purchases made by the assessee is disallowed, the same would have automatic and direct impact on bringing up the Gross Profit ratio of the......
September 29, 2016 Case Laws Income Tax

Entitlement for interest u/s 244A - even if, where the delay in filing of return is condoned, still when it is attributable to the assessee, there is justification on......
September 29, 2016 Case Laws Income Tax

The expenditure incurred by the assessee on conversion of convertible debentures into equity shares would have to be treated as capital expenditure - HC
September 29, 2016 Case Laws Income Tax

As the amount of interest on which tax has been withheld is not chargeable to tax in the instant year, the assessee cannot equally be allowed credit for TDS on such......
September 29, 2016 Case Laws Income Tax

The presumption shall arise that loan is on capital field until the same is rebutted by the assessee company and hence the said notional loss arising on......
September 29, 2016 Case Laws Income Tax

Transfer of building - provisions of section 50 are not applicable as the same being a special provision for computation of capital gains in the case of depreciable assets - AT
September 29, 2016 Case Laws Income Tax

Allow-ability of expenditure - scholarship to the children of members, payment to legal heirs of members and gifts to members - even though there is no legal obligation.....
September 29, 2016 Case Laws Central Excise

Demand of interest - Once in terms of the order passed by the adjudicating authority after remand by the Tribunal, there is no delay in deposit of duty by the respondent....
September 29, 2016 Case Laws Central Excise

Clandestine removal of goods - Whether appellant was manufacturing Zinc Ingots for the entire period from 1996-1997 to 2000-2001 or started such Zinc Ingot manufacturing....
September 29, 2016 Case Laws Central Excise

Whether stock-taking of goods manufactured by the Appellant has been correctly done by the officers of DGCEI and the Income Tax authorities to determine shortages and......
September 29, 2016 Case Laws Central Excise

Valuation - captive consumption - Frequency or periodicity of costing in terms of CAS-4 - the CAS-4 cost price arrived at on annual basis by the Revenue is correct procedure - AT
September 29, 2016 Case Laws Central Excise

Valuation - includability - freight incurred in transportation of goods manufactured - transfer of ownership takes place at the factory gate when the goods are delivered....
September 29, 2016 Case Laws Central Excise

Export of goods procured against CT-1 certificate after processing and not in the same condition - benefit of Notification No. 42/2001 CE(NT) dated 26.06.2001 allowed - AT
September 29, 2016 Case Laws Central Excise

Deemed Manufacture - emergence of clean oil through the processes, such as, Dehydration, Distillation, Clay Polishing and Filtration from waste and used oil - there was.....
September 29, 2016 Case Laws Central Excise

Reversal of Cenvat credit under Rule 6(3) passed on to the buyers - The show cause notice is issued for recovery of amount under Rule 6(3)(b) ibid, & the amount to be......
September 29, 2016 Case Laws Customs

Mis-declaration of goods in the shipping bills - the appellant himself has informed the customs authorities about the mistake even before the consignment was taken up......
September 29, 2016 Case Laws Customs

Enhancement of Anti Dumping Duty - rubber chemicals known as PX13 (6 PPD) - The injury to the domestic industry is likely to recur in case the present AD duties are not.....
September 29, 2016 Case Laws Customs

The request for provisional release of seized betel nuts rejected by the Adjudicating authority was improper and legally not correct. It is ordered that seized betel......
September 29, 2016 Case Laws Customs

100% EOU - DTA sale of prawn seed - The allegations in the show cause show cause notice and the conclusions in the impugned order are without solid foundation, without......
September 29, 2016 Case Laws VAT and Sales Tax

Levy of tax on discount received from the suppliers - KVAT - The question whether the discount has to be added to the turn over was not a matter which ought to have been....
September 29, 2016 Case Laws VAT and Sales Tax

Proportionate dis-allowance of Input Tax Credit - Explanation to Section 14 of the M.P. VAT Act, as introduced by Amendment Act of 2014 and amended in 2015, would apply.....
September 29, 2016 Case Laws VAT and Sales Tax

Demand of input tax rebate - cancellation of refund of input tax credit - The notice must mention the grounds on which the action is proposed to be taken and if the......
September 28, 2016 Notifications Service Tax

Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification
September 28, 2016 Case Laws Income Tax

Transfer of shares for Failure to comply with the conditions of contract - If the transfer was conditional and if the Assessee fails to comply with conditions and......

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H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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H: Petrol pump owner's cash deposits from sales accepted as genuine income.

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H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

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A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...