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Highlights / Annotations / Catch Notes For September of 2016

Home Highlights September September 2016 Year 2016

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Showing 151 to 200 of 501 Records

1 2 345 6 7 8........ 11

September 22, 2016 Case Laws Central Excise

Valuation - manufacture of Footwears falling under Tariff sub-heading No. 64041910 of CETA, 1985 - at for the period covered under the said show cause notices impugned......
September 22, 2016 Case Laws Customs

Valuation under section 14 of Customs Act, 1962 - inclusion of royalty payable to overseas entity in the assessable value - royalty is hinged upon post-importation......
September 22, 2016 Case Laws Customs

Enhancement of assessable value of export - The variations in Fe content were very minor, within tolerance limits, did not impinge upon the declared values since the......
September 22, 2016 Case Laws Customs

Imposition of redemption fine - provisional release of goods - The applicants wish to enjoy the benefit without fulfilling their obligation of paying redemption fine.......
September 22, 2016 Case Laws Income Tax

Eligibility for registration u/s 12AA - “Charitable purpose - objects of trust - while granting registration, it would be open to the Registering Authority to grant the.....
September 22, 2016 Case Laws Income Tax

Unexplained cash credits - addition u/s 68 - The extra-ordinary circumstance forming primary reason of cash payment is that there were some DRT proceedings wherein the......
September 22, 2016 Case Laws Income Tax

Disallowance of loss claimed - sale of shares - It is quite difficult for the assessee to comment on the nature of the evidence collected from the NSE, because according....
September 22, 2016 Case Laws Income Tax

TDS u/s 192 - Since consultant doctors were paid fixed remuneration and the working conditions are under supervision and control of the hospital authorities, in our......
September 22, 2016 Case Laws Income Tax

MAT computation - The disallowance made u/s 14A of the Act read with Rule 8D is only artificial disallowance and obviously the same is not debited in the profit and loss....
September 22, 2016 Case Laws Income Tax

Addition u/s 68 - advance received from 469 parties by the assessee - the monies received by the assessee are only trade advances and the same has been proved by the......
September 22, 2016 Case Laws Income Tax

When the assessee had determined the realizable value of stock, the difference, has to be written off from the books. For the purpose of section 115JB, the book profit......
September 22, 2016 Case Laws Income Tax

Penalty 271AAA(2) - disclosure of undisclosed income - money found during search u/s 132 - assessee has fulfilled the requirement of sub-section (2) of section 271AAA - no penalty - AT
September 22, 2016 Case Laws Income Tax

Registration u/s 12A denied - religious trust - Even if the objects are mixed in the sense, there are charitable and religious objects, still the trust is entitled for registration - AT
September 22, 2016 News GST

Frequently Asked Questions (FAQ) on GST - as released by CBEC as on 21.09.2016
September 21, 2016 Circulars Central Excise

Service Tax Certificate for Transportation of goods by Rail (STTG Certificate) will be eligible duty paying document for availing cenvat credit - Circular
September 21, 2016 Case Laws Service Tax

Period of limitation - filing an appeal before the Commissioner (appeals) - condonation of delay - in the absence of any material considered the date from which the......
September 21, 2016 Case Laws Service Tax

VCES - rejection of VCES application - correct rate of service tax - petitioner had calculated and deposited tax @ 10.3% whereas the tax had to be calculated @ 12.36% as....
September 21, 2016 Case Laws Service Tax

Cenvat credit - Service Tax paid on various services viz., Catering service, Commissioning services, House Keeping, Documentation Service and Conducting written test for....
September 21, 2016 Case Laws Service Tax

Whether the excess service tax paid by them in the previous period can be adjusted in the subsequent period, for neutralizing the subsequent tax liabilities - Self......
September 21, 2016 Case Laws Service Tax

VCES declaration - the designated authority has in the group companies’ case on the very same issue accepted the VCES declaration while in the appellants’ case herein,......
September 21, 2016 Case Laws Central Excise

Clandestine removal of goods - that there is nothing on record to show that cash seized from the residential premises of the General Manager of the company represent......
September 21, 2016 Case Laws Central Excise

Cenvat credit - Whether, after putting the capital goods into use for a period of around 10 years, the assessee is required to reverse the cenvat credit originally taken....
September 21, 2016 Case Laws Central Excise

Classification - Operation theater lights - these specialized lamps have shadowless operation, heat defusing capacity and also colour correction capabilities - to be......
September 21, 2016 Case Laws Central Excise

Duty liability - import of cut size aluminium sheets and are subjecting the same to process like slitting, cutting, routing etc. to convert them into alucobond panels......
September 21, 2016 Case Laws Central Excise

SSI exemption - Refund claim - Central excise duty paid by mistake by including non ISI submersible pumps i.e. non BIS pumps in the overall turnover - refund allowed - AT
September 21, 2016 Case Laws Central Excise

Once it is clear that the supplies made by the appellant are in the nature of deemed exports, they would be entitled to the benefit of entitlement to the cash refund of.....
September 21, 2016 Case Laws Central Excise

Valuation - the addition of collection charges, weighment difference and rate difference are very much in the nature of additional consideration and hence required to be....
September 21, 2016 Case Laws Customs

Since assessment has not been modified in accordance with procedure prescribed in statute, therefore, in the garb of refund, officer concerned cannot take a different......
September 21, 2016 Case Laws Customs

Valuation - royalty/ value of designs, drawings etc. - Only a portion of the lump sum amount attributable to the design cost of product manufactured abroad - only......
September 21, 2016 Case Laws VAT and Sales Tax

One of the important component on taxation being missing namely taxable turnover in the case of dealers opting for payment of tax on lump sum basis, levy of additional......
September 21, 2016 Case Laws Income Tax

No details of the seminars conducted abroad are brought on record as also spouses of the Doctors also travelled overseas along with Doctors and the expenses of the......
September 21, 2016 Case Laws Income Tax

Exemption claim was wrongly denied by invoking section 2(15) proviso of the act, since it neither carries out any activity in the nature of trade, commerce business nor.....
September 21, 2016 Case Laws Income Tax

Whereas the expenditure of a capital nature incurred on the renovation etc. of a building, which is not owned by the assessee but in respect of which the assessee holds.....
September 21, 2016 Case Laws Income Tax

Deduction u/s 10A computation - whether loss from non-eligible unit can be set off against the profit of eligible unit or whether only profit of eligible unit is to be......
September 21, 2016 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - deduction u/s 80IB - One’s own mistake or delay can’t be used to advance one’s cause. In law, nobody can claim the benefit of delays or......
September 21, 2016 Case Laws Income Tax

Addition on cessation of liability - Amount of advance received for sale of property - the amount of advance received should be reduced from the cost of acquisition of asset. - AT
September 21, 2016 Case Laws Income Tax

Once the commission is accepted to have been paid, there is no logic in disallowing such expenditure by holding that it was excessive. It is for the assessee to......
September 20, 2016 Case Laws Service Tax

Demand of service tax on advances received - works contracts - advances made cannot be subject to tax if such advances are adjusted against dues for rendering of service....
September 20, 2016 Case Laws Service Tax

Refund claim - Notification No. 40/2012-S.T. - SEZ unit - in the absence of any permission from the Development Commissioner to use said services, the discharging the......
September 20, 2016 Case Laws Central Excise

Refund claim - claim filed after about 10 years from the relevant date - unutilized Modvat credit in Modvat account which could not be used for payment of duty as the......
September 20, 2016 Case Laws Central Excise

Duty liability - sugar cleared for export but was not exported - a certificate issued by one of the authorities who has been appointed by a statute, cannot be overlooked....
September 20, 2016 Case Laws Customs

Rejection of refund claim - impact of rejection of value for subsequent imports to the earlier imports - declared value could not have been rejected for assessment......
September 20, 2016 Case Laws Customs

Maintainability of writ petition - it is not the legal position that once a petition is admitted, it cannot be dismissed on the ground of alternative remedy. - HC
September 20, 2016 Case Laws Customs

Valuation - inclusion of royalty in the value of imports - Running royalties are condition of sale for the transaction value and thus needs to be added in the value for.....
September 20, 2016 Case Laws VAT and Sales Tax

Penultimate sale - export consignment - When the revisional authority noticed discrepancies in the different documents supplied by the assessee, he was within his rights....
September 20, 2016 Case Laws VAT and Sales Tax

The cleaning material used for the purpose of cleaning the building and other facilities, furniture etc cannot be treated as a consumable used in relation to setting up.....
September 20, 2016 Case Laws Income Tax

Settlement of cases - the said mechanism is a complete code in itself and merely because of the fact that an interim admission order has been passed u/s 245(D)(2C), it......
September 20, 2016 Case Laws Income Tax

For an alleged mistake allegedly made by the Assessing Officer, the assessee made the miscellaneous application seeking modification of the order passed by the Tribunal.....
September 20, 2016 Case Laws Income Tax

Disallowance made u/s 40A(3) - cash payment - the assessee retail vendor had made payment to the said agent (wholesale licensee) would fall under the exception provided.....
September 20, 2016 Case Laws Income Tax

Reopening of assessment - loss claimed on the gross receipts - assessee has maintained books of accounts are required u/s 44AA(2) but had not got the accounts audited as....

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