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Highlights / Annotations / Catch Notes For September of 2016

Home Highlights September September 2016 Year 2016

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Showing 251 to 300 of 501 Records

1 ....2 3 4 567 8 9 10........ 11

September 16, 2016 Case Laws Central Excise

Cenvat credit - input services - Clean Development Mechanism Service in relation to Carbon Credit Management Services is an eligible input service - AT
September 16, 2016 Case Laws Customs

Validity of order of Settlement Commission - One cannot lose sight of the fact that the importers purchased the DEPB license from the petitioner for valuable......
September 16, 2016 Case Laws Customs

Release of detained consignments - If the petitioner had raised such a plea before the Tribunal, the Tribunal may probably take a holistic view of the entire matter. For....
September 16, 2016 Case Laws Customs

Effective date of notification - tariff rate - import of edible oil including palmolein oil - In the present case, admittedly, second condition was not satisfied......
September 16, 2016 Case Laws VAT and Sales Tax

The assessee is entitled to interest for delayed refund of amount deposited to Governent. However, assessee not entitled to interest on interest for delayed refund. - HC
September 16, 2016 Case Laws VAT and Sales Tax

The goods being transported in a vehicle running upon fixed rails could not be detained under Section 51 of the Act, at the relevant time. - HC
September 16, 2016 Case Laws Income Tax

Where assessee is carrying out CGS activities which is nothing but infrastructure facility as defined under section 80IA(4). - Deduction allowed - AT
September 16, 2016 Case Laws Income Tax

Bogus accommodation entries with regard to short-term/long term capital gain/loss - The assessee failed to produce share certificate numbers, distinctive numbers and how....
September 16, 2016 Case Laws Income Tax

Addition u/s 68 - when the alleged entry operators have admitted on oath that they ran this racket ; and when name of the assesee is discovered as one of the......
September 16, 2016 Case Laws Income Tax

The Assessing Officer cannot insist the assessee to prove the authenticity of circumstances leading to write off the bad debts - AT
September 16, 2016 Case Laws Income Tax

Net surplus on sale of shares under investment portfolio should be chargeable to capital gains only and assessee is not to be treated as trader in respect of sale and......
September 16, 2016 Case Laws Income Tax

The assessee, as such exclusively not claimed the interest expenditure against the salary income, rather, his stand is to be construed that he claimed interest......
September 16, 2016 Case Laws Income Tax

TDS u/s 195 - Chargeability to tax in India as fees for included services - professors who come for a short period are well accommodated by Northwest India which does......
September 16, 2016 Case Laws Income Tax

Rebate u/s 88E - the interest earned by the assessee on the FDRs has intrinsic and inseggregable nexus with the work undertaken and, therefore, the interest earned by......
September 16, 2016 Case Laws Income Tax

The basis of assessing the tax and income from house property is the ownership of the property and not the actual realization of income. The ownership by itself attracts....
September 16, 2016 Case Laws Service Tax

Special Economic Zone (SEZ) - services rendered to SEZ - whether an unconditional exemption granted in a statute can be restricted by a statutory instrument issued in......
September 15, 2016 Case Laws Service Tax

Refund claim - service tax paid on the transport of goods by road (GTA) services - Notification No.41/2007-ST - condition No.3 in the exemption notification, is also the....
September 15, 2016 Case Laws Central Excise

Job-work - Valuation - the appellant has discharged the duty liability on the scrap and again, demanded duty by including the value in job work charges, which will......
September 15, 2016 Case Laws Central Excise

Whether the provisions of Rule 6(3) of the cenvat Credit Rules are applicable or not and whether the Cenvat Credit shall lapse on 29.04.2008 when e-bikes became exempted....
September 15, 2016 Case Laws Central Excise

Cenvat credit - capital goods used exclusively for R&D purposes - the demand for reversal of cenvat credit is not sustainable inasmuch as it is allowable under the......
September 15, 2016 Case Laws Central Excise

Cenvat credit cannot be denied on playing cards supplied as free gift alongwith final product - playing cards were purchased on payment of duty - AT
September 15, 2016 Case Laws Customs

Short-landing of goods - Acid Grade Flurospar - Adoption of the tolerance limit at 6.47% is correct. - HC
September 15, 2016 Case Laws Customs

Just because the case pending for a period of 10 years, it cannot be made maintainable as any judgement made in the lack of jurisdiction will be a nullity anyway -......
September 15, 2016 Case Laws VAT and Sales Tax

It would prima facie appear that the goods stored by the petitioner in the bonded warehouse being sold before the import is completed, there would be no liability to pay....
September 15, 2016 Case Laws VAT and Sales Tax

When the petitioner is in debt to nationalized banks to the tune of Hundreds of Crores of Rupees and when the department has also material to suggest that the petitioner....
September 15, 2016 Case Laws Income Tax

Refund of excess taxes paid - This is a case where the assessee wanted to shift its stand from the liability not having accrued to having crystalized. Not allowing......
September 15, 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 15, 2016 Case Laws Income Tax

TDS default - Considering the penal nature of section 221, it would be in the fitness of things to make a distinction between a case where the TDS is deposited suo-motu.....
September 15, 2016 Case Laws Income Tax

Unexplained cash credit u/s 68 - the bank Pass Book or bank statement cannot be construed to be a book maintained by the assessee for any previous year as understood for....
September 15, 2016 Case Laws Income Tax

Though the assessment proceedings U/s 153C are cancelled on account of lack of satisfaction in accordance with law but the assessee is not entitled to refund or......
September 15, 2016 Case Laws Income Tax

Exemption U/s 80IB - The forfeiture of the amount is result of the failure on the part of the customer to cancel the booking, which in our view, is an income directly......
September 14, 2016 Case Laws Service Tax

Business Auxiliary Service - appellant is running SUWIDHA (Single User-friendly Window Disposal and Help-line for Applicants) Centers at various towns of the district -.....
September 14, 2016 Case Laws Service Tax

The appellant is rendering services related to booking, preparation of bill, collection of realization by the appellant on behalf of the airlines which, in our view,......
September 14, 2016 Case Laws Service Tax

Refund - cenvat credit - relevant date is the last day of the relevant quarter of receipt of FIRCs instead of the dates on which the FIRCs had been issued - AT
September 14, 2016 Case Laws Central Excise

The Gas Conversion Kits cleared by the respondent amounts to manufacture and squarely covered under the definition of Section 2 (f) of the Central Excise Act. - AT
September 14, 2016 Case Laws Central Excise

Valuation - amortization of the coast of dies/moulds - The value of the goods manufactured by the appellant should include the appropriate fraction of the cost of......
September 14, 2016 Case Laws Central Excise

Whether the appellant being job worker i.e. manufacturer of body building is required pay automobile cess ? - there was no intention of the Administrative Ministry to......
September 14, 2016 Case Laws Central Excise

Manufacture - refilling of Hydrogen gas cylinder - filling process - the activity undertaken by the appellant does not amount manufacture and the appellant is not liable....
September 14, 2016 Case Laws Central Excise

Classification - welded Wire Mesh - the goods in question are more appropriately classifiable as parts of poultry machinery falling within the scope of tariff Entry no. 84369100 - AT
September 14, 2016 Case Laws Customs

Classification - Glyphosate Technical 95% - Paraquat dichloride 42% Technical - the import policy as issued by the DGFT read with the licences given to the appellant are....
September 14, 2016 Case Laws Customs

Valuation - transaction value - the royalty payment is includible in the assessable value of the goods. - AT
September 14, 2016 Case Laws Customs

Demand of SAD - Even though the sales tax was not charged from area from where the goods sold, such area shall not become non taxable territory to apply the proviso of......
September 14, 2016 Case Laws Customs

Confiscation of consignment - under-invoicing of import of Diamonds - Bill of Entry not accompanied with packing list - The element of mens-rea is only parameter to......
September 14, 2016 Case Laws Income Tax

A private complaint without any further investigation by the authorities surely not be a tangible material to enable the AO to form a belief that income chargeable to......
September 14, 2016 Case Laws Income Tax

Direction of special audit u/s 142(2A) for the assessment year where assessment is not pending or without issuing SCN is not value - Direction for special audit only for....
September 14, 2016 Case Laws Income Tax

Consequent to amended provisions section 10B makes it clear that it is a deduction and not exemption, and the computation of income has to be in accordance with the......
September 14, 2016 Case Laws Income Tax

The amount of payment of interest are hire purchases cannot be characterized as interest payable and this provisions of Section 194A of the Act are not attracted in such....
September 13, 2016 Case Laws Service Tax

Cenvat credit - service tax paid on Rent-a-cab service for picking up and dropping down of its employees to the factory and back - credit was rightly denied - AT
September 13, 2016 Case Laws Service Tax

CENVAT Credit - the only irregularity committed by the appellant is that the Headquarters of the appellant was not registered as ISD Distributor. This being a procedural....
September 13, 2016 Case Laws Service Tax

Refund claim - refund claim was made by M/s. A. K. Associates, a proprietary firm of Shri. Kishor Hiralal Daga whereas the Service Tax for which refund was sought for......

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

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

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

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H: Professional fees earned abroad taxable in India, but Japanese withhol...

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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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,...