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Highlights / Annotations / Catch Notes For September of 2016

Home Highlights September September 2016 Year 2016

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Showing 201 to 250 of 501 Records

1 2 3 456 7 8 9........ 11

September 20, 2016 Case Laws Income Tax

Status of AOP - property purchased by the husband and wife in the joint names - As per the provisions of Section 45 of the Transfer of Property Act in case of joint......
September 20, 2016 Case Laws Income Tax

Addition u/s 69 - sale of shares - Since the assessee has credited the amount of sale in its books of account which may represent the allegedly bogus sales consideration....
September 20, 2016 Case Laws Income Tax

Unexplained investment in immovable property - addition u/s 69 - AO, before referring the matter to DVO for valuation of the investment in the property, should have......
September 20, 2016 Case Laws Income Tax

Addition on account of borrowed fund from villagers - The burden of proving the onus is on the assessee to produce the creditors specifically when the facts and......
September 19, 2016 Case Laws Service Tax

Refund claim - evidence of payment of service tax to the builder - applicant is a purchaser of an apartment/flat/residence from a builder or a developer - Period of......
September 19, 2016 Case Laws Service Tax

Refund claim - the protest was lodged within reasonable time of the appellant becoming aware that the amounts were not recoverable as Service Tax. That is sufficient to.....
September 19, 2016 Case Laws Central Excise

Valuation - CNG - inclusion of services charges paid to private parties (PP) in the transaction valuation - whether price charged for sale of CNG to OMCs can be......
September 19, 2016 Case Laws Central Excise

Input Service Distributor (ISD) - appellant cannot be considered as a manufacturing unit of input service distributor, M/s PPPL, for the purpose of availing CENVAT......
September 19, 2016 Case Laws Central Excise

100% EOU - Classification - whether epoxy resin should be treated as consumables as per appellant or as a raw material as per Department which forms part of the final......
September 19, 2016 Case Laws Customs

The benefit of the Notification No. 12/2012-Cus is available to NSOP (Non Schedule Operator’s Permit) holder for the specified categories of revenue flights( with......
September 19, 2016 Case Laws Customs

Cancellation of DEPB licence - The goods imported and cleared under DEPB licence much before the issue of show-cause notices, therefore at the time of import of the......
September 19, 2016 Case Laws Customs

Rejection of refund claim - SAD - ground of limitation - Revenue cannot first refuse to accept the refund claim on the ground of provisional assessment and then to......
September 19, 2016 Case Laws Income Tax

Reopening of assessment - deduction under section 80IB(10) - whether retrospective amendment cannot be a ground for reopening assessment beyond a period of four years? - Held No - HC
September 19, 2016 Case Laws Income Tax

Section 88E of the Act does not envisage any distinction between total income computable under the normal provisions of the Act and that computable under Section 115JB......
September 19, 2016 Case Laws Income Tax

Addition u/s 40A - disallowance being the 50% of salary paid to Director - she pays tax at the maximum marginal rates and hence there is no diversion of taxable income. - AT
September 19, 2016 Case Laws Income Tax

Depreciation on electrical installation - rate of depreciation - electrical installation is integral to the plant and machinery used for manufacturing steel - CIT(A) has....
September 19, 2016 Case Laws Income Tax

If the assessee or the deductee felt that no TDS or lower TDS was deductible for any reason, they should have approached the payee to grant a certificate for no......
September 19, 2016 Case Laws Income Tax

Payment of expenditure in cash in excess of ₹ 20,000/- - Provisions of section 40A(3) are not applicable to capital expenditure. - AT
September 19, 2016 Case Laws Income Tax

Since the penalty is levied by HPCL for non-fulfillment of some dealership condition falls within the purview of business expenditure, hence the same is allowable......
September 17, 2016 Notifications GST

All the remaining provision of The Constitution (One Hundred and First Amendment) Act, 2016 comes into effect w.e.f. 16-9-2016
September 17, 2016 Circulars Central Excise

Rebate of duties paid on raw materials used in manufacture or processing of export goods and admissibility of duty drawback in such cases - Circular
September 17, 2016 Circulars Central Excise

Supply of goods manufactured by EOUs without payment of Central Excise Duty against Advance Licence/Authorisation - Circular
September 17, 2016 Case Laws Service Tax

Once information is declared in the balance sheets of the company, allegation of suppression of such information is not sustainable inasmuch as balance sheet of......
September 17, 2016 Case Laws Service Tax

Non-receipt of amount of service tax from his client cannot be adopted as a excuse for non-payment of service tax to the exchequer when the liability lies heavily on the....
September 17, 2016 Case Laws Service Tax

Reverse charge - Business auxiliary services - reimbursement of expenses to the agent appointed in Myanmar for procurement certain services - not taxable - Demand set aside - AT
September 17, 2016 Case Laws Service Tax

Taxability of GTA services - no consignment notes were being issued - reverse charge - Liability does not arise on the sugar factory. - AT
September 17, 2016 Case Laws Central Excise

Cenvat Credit with respect to EOT Crane and Gratings availed by the Appellant is available - such platforms are essential for operating the machines used in the......
September 17, 2016 Case Laws Central Excise

Levy of penalty - The action of the Commissioner (Appeals) reducing the penalty under Rule 15 read with Section 11AC ibid for the period April .2009 to February 2011,......
September 17, 2016 Case Laws Central Excise

Valuation - interconnected / related parties - moulds which have been given by KBX to PSML cannot be a reason to state that they had interest in the business of each......
September 17, 2016 Case Laws Customs

Valuation - The value of ‘engineering drawings’ is a post-importation cost. No evidence has been adduced to show that the provision of these ‘drawings’ is conditional to....
September 17, 2016 Case Laws Customs

Refund of the amount paid as pre-deposit pending investigation along with interest - sanction of refund claim but credited to consumer welfare fund - import of branded......
September 17, 2016 Case Laws Customs

Absolute confiscation under section 111(i), (j) and (m) of the Customs Act, 1962 - cut and polished diamonds and pendants - The crime is of higher gravity - absolute......
September 17, 2016 Case Laws VAT and Sales Tax

Interestate sale of cement - whether the appellant is entitled to dual benefit of partial exemption under the notification dated 06.05.1986 and also the lower rate of......
September 17, 2016 Case Laws Income Tax

Provisions of Sec. 194C and Sec. 194J were not applicable to the assessee as regards payment of liaisoning charges. - AT
September 17, 2016 Case Laws Income Tax

The information gathered subsequent to the assessment year under consideration cannot be basis for estimation of inflation of purchases for the earlier assessment year......
September 17, 2016 Case Laws Income Tax

Once the assessee has succeeded on quantum issue in preceding assessment year, the mere fact that he has not preferred any separate appeal in the impugned assessment......
September 17, 2016 Case Laws Income Tax

Reopening of assessment - The fact of non existence of HUF is paramount and strikes to the very root of purported jurisdiction sought to be acquired by the AO u/s 147 -.....
September 17, 2016 Case Laws Income Tax

Disallowance of Interest - liability to pay interest for earlier year was crystallized during this year only. - AO to verify the correctness of the interest so claimed......
September 17, 2016 Case Laws Income Tax

As there is no finding the assessee had either concealed the particulars of its income or furnished particulars of income or furnished particulars of income penalty u/s.....
September 17, 2016 Case Laws Income Tax

Reopening of assessment - details have already disclosed before the AO and while framing the assesment, the Assessing Officer has considered the same. It is only because....
September 17, 2016 Case Laws Income Tax

TDS u/s 195 - payments made to foreign entities in nature of rent, advertisement and exhibition expenses - foreign entities did not have PE in India and therefore......
September 17, 2016 Case Laws Income Tax

Merely because of the fact that the land was sold in a short period of holding, it cannot be held that income arising from the sale of land was taxable as profit arising....
September 16, 2016 Notifications GST

Constitutes the Goods and Services Tax Council - Notification
September 16, 2016 Case Laws Service Tax

Taxability of receipt of "Supervision Charges" on construction contract - appellant corporation is made up of officers on deputation from the police Department and hence....
September 16, 2016 Case Laws Service Tax

Curriculum development even for scientific course cannot be brought under scientific or technical consultancy. It is beyond comprehension as to preparation of accounts......
September 16, 2016 Case Laws Service Tax

Refund of Cenvat Credit - 100% EOU - the formula in the notification used the word 'total CENVAT credit taken on input services'. Therefore the inadmissible part of......
September 16, 2016 Case Laws Central Excise

Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT
September 16, 2016 Case Laws Central Excise

Classification - woven goods - labels/labels tapes bearing lace like ornamental designs/images - only choice for the classification now in the present proceedings is......
September 16, 2016 Case Laws Central Excise

Cenvat credit - reversal of credit availing on transportation of inputs removed as such - demand set aside - AT
September 16, 2016 Case Laws Central Excise

Intermediate product - captive consumption - production of Sugar Syrup - neither there is any evidence to prove that the goods, in question, are classifiable under......

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