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Highlights / Annotations / Catch Notes For September of 2016

Home Highlights September September 2016 Year 2016

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Showing 351 to 400 of 501 Records

1 ....4 5 6 789 10 11

September 11, 2016 Case Laws Customs

Refund of SAD - goods imported from Nepal - Notification No. 124/2000 amending the earlier Notification No. 37/96 and enlarging the scope of exemption from basic customs....
September 11, 2016 Case Laws VAT and Sales Tax

Classification - bitumen and bitumen emulsion are one and the same commodity - SC
September 11, 2016 Case Laws VAT and Sales Tax

Levy of entry tax on packing material of tea upheld - SC
September 11, 2016 Case Laws VAT and Sales Tax

Restriction on input tax credit - Such a provision cannot have retrospective effect, more so, when vested right had accrued in favour of these dealers in respect of......
September 11, 2016 Case Laws VAT and Sales Tax

Restriction on input tax credit - it is not the right of the 'dealers' to get the benefit of ITC but its a concession granted by statute - As a fortiorari, conditions......
September 11, 2016 Case Laws VAT and Sales Tax

Declared goods - roasted groundnuts - rate of tax - Prior to the promulgation of the 2004 circular the 1979 circular held the field and all transactions in roasted......
September 11, 2016 Case Laws VAT and Sales Tax

Taxability - Indian Made Foreign Liquor - The intention of the rule maker is that the tax is paid only once. It is held that it becomes a tax free good and as the words.....
September 11, 2016 Case Laws Companies Law

Petitioner Company to adopt calendar year as financial year of Holding Company for the purpose of consolidation of accounts permitted - Tri
September 11, 2016 Case Laws Indian Laws

Charging excess amount than MRP on beer - Legal Metrology (Packaged Commodities) Rules 2011 - the definition of “retail dealer” and “retail sale price” takes in sale of.....
September 11, 2016 Case Laws Income Tax

Excessive shortage in the Sesame seeds account - assessee has failed to quantify the shortage/loss due to substandards material - Considering the smallness of the......
September 11, 2016 Case Laws Income Tax

Expenditure incurred on renovation of showroom was not incurred on any capital outlay. Therefore, the expenditure is revenue in nature. - AT
September 11, 2016 Notifications GST

Provisions relating to Formation of GST Council comes into effect from 12-9-2016 - The Constitution (One Hundred and First Amendment) Act, 2016 - Notification
September 11, 2016 Case Laws Income Tax

Assessee is not eligible for exemption u/s. 54F of the Act for construction of swimming pool - AT
September 11, 2016 Case Laws Income Tax

Addition in respect of gift receipt - merely by giving evidence of identity and credit worthiness of donor, genuineness cannot be taken to be established automatically,.....
September 11, 2016 Case Laws Income Tax

The delay penalty (price reduction) will be deductable while computing profits on the basis of actual invoices raised, amount earned on these invoices and difference......
September 11, 2016 Case Laws Income Tax

Chargeability to capital gains tax in India - Applicant, a tax resident of Mauritius - transfer of 9,870,912 shares of an Indian Company - applicant is not chargeable to....
September 11, 2016 Case Laws Income Tax

Notice deemed to be valid in certain circumstances - application of provisions of Section 292-BB in the case of the assessee when the notice though not proved to be......
September 11, 2016 Case Laws Income Tax

The action of reopening of assessment can be resorted to by the AO only if he has tangible material at his command to form a reasonable belief that income chargeable to.....
September 11, 2016 Case Laws Income Tax

Penalty u/s 271D - receipt of unsecured loan in cash - a Limited Company right from being formed is assisted by Chartered Accountant and Company Secretary, who are well.....
September 9, 2016 Case Laws Income Tax

The service fee payable by the applicant to DRL Russia under the agreement for promotion of goods cannot be regarded for the purpose of fees for technical services. - Not taxable - AAR
September 8, 2016 Case Laws Service Tax

Availability of exemption-Notification No. 4/2013-SC dated 1st March, 2013 - in case there is a common agreement of obtaining the sanction and then build an individual......
September 8, 2016 Case Laws Service Tax

Cenvat credit - input services used for sale of waste and scrap which is arising out of manufacturing of final product - Auction Service is eligible input service and......
September 8, 2016 Case Laws Service Tax

Cenvat credit - input services - the appellants are entitled to cenvat credit on the insurance services used for insuring plant and machinery, building, stock and other.....
September 8, 2016 Case Laws Service Tax

Denial of refund claim - Rule 5 of CCR, 2004 – input services – export of services – export turnover - branches turnover neither included in export turnover nor in the......
September 8, 2016 Case Laws Customs

Claim of exemption from SAD under Section 3(5) of the Customs Tariff Act, 1962 - Applicant is eligible to claim the benefit of exemption from payment of SAD under......
September 8, 2016 Case Laws Customs

Valuation - import of goods from third party and sale in India under the brand name of foreign holding company - applicant and the overseas third party manufacturers do.....
September 8, 2016 Case Laws Customs

Refund of export duty - Once the assessment of levy has become final the assessee cannot seek to reopen it nor can he claim refund without reopening such assessment,......
September 8, 2016 Case Laws VAT and Sales Tax

Validity of orders of assessment – TNVAT Act, 2006 – several issues could be sorted out if personal hearing is granted in which the dealer can be called upon to clarify.....
September 8, 2016 Case Laws VAT and Sales Tax

The appellants were neither paying the rubber cess nor collecting the same from the traders to whom they have sold the goods. Therefore, the notional rubber cess could......
September 8, 2016 Case Laws Indian Laws

The demand of entertainment tax from the exhibitors for the period specified in the notification dated 29.3.2008 (Annexure-I) is illegal and therefore the assessment to.....
September 8, 2016 Case Laws Income Tax

The NOIDA has been constituted by the State Act and, therefore, entitled to exemption of payment of tax at source under section 194-A(1) of the Act. - HC
September 8, 2016 Case Laws Income Tax

Section 13 does not debar the main whole-time trustee/trustees from meeting their basic needs from the funds of the institution/trust particularly when they are not......
September 8, 2016 Case Laws Income Tax

Transfer pricing adjustments - TPO directed to take into account 30% additional cost base to account "free of cost" material and revised the OP/TC margin of 13.65% for......
September 8, 2016 Case Laws Income Tax

TDS u/s 194H - non deduction of tds - genuineness of the transaction - a desperate attempt has been made by the AO to characterize the payments made by the Assessee to......
September 8, 2016 Case Laws Income Tax

The entire addition was based on the conditional surrender made by the assessee. The AO did not honour the condition of not levying penalty and went ahead and issued......
September 8, 2016 Case Laws Income Tax

The loss cannot be called notional since the fall in the exchange rate has already taken place in the accounting year. - AT
September 8, 2016 Case Laws Income Tax

Disallowance u/s 040(a)(ia) - the amount paid by the AOP (Joint-venture) to its member without deduction of tax - works contract, since the payee has admittedly filed......
September 8, 2016 GST

GST bill - One more step - President Pranab Mukherjee gives assent to the constitutional amendment bill today - now, the government is expected to notify the GST Council soon
September 7, 2016 Notifications Income Tax

Agreement for Avoidance of Double Taxation of Income Derived From International Air Transport - Republic of Maldives - Notification
September 7, 2016 Notifications Companies Law

Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 - Notification
September 7, 2016 Case Laws Service Tax

In the case of outbound shipment destination of goods shall be outside India. Therefore, place of provision of service of outbound shipment shall be outside India as per....
September 7, 2016 Case Laws Service Tax

Taxability of services provided in relation to outbound shipment and inbound shipment - the agreement entered in on on principal to principal basis and not as agent of......
September 7, 2016 Case Laws Service Tax

Refund claim – time bar – CENVAT credit - input service - export of BAS - credit shall be taken till the last day of the given period, namely the quarter, the claim for.....
September 7, 2016 Case Laws Central Excise

Cenvat credit - service of Event Management and Video Tape Production - used in or in relation to the manufacture of goods - credit availed during the inauguration of......
September 7, 2016 Case Laws Central Excise

Refund claim - the doctrine of unjust enrichment is established, even if the credit notes are issued after clearance of goods. - AT
September 7, 2016 Case Laws Central Excise

Cenvat credit - Mono Block Concrete sleepers(MBC) - Cenvat credit on railway track which are used as handling system for raw material is admissible as these are......
September 7, 2016 Case Laws Central Excise

While interpreting an exemption notification, there is no room of any intendment and regard must be had to the language used therein. - AT
September 7, 2016 Case Laws Central Excise

Notification 30/2004-CE dated 9.7.2004 - entitlement for exemption benefit - payment of amount under sub-rule (3)(i) of Rule 6 will make the assessee eligible for......
September 7, 2016 Case Laws Customs

Imposition of Redemption fine - violation of restriction for unloading of appellant’s imported goods at Dighi Port - Ignorance of law is no excuse – some leniency......
September 7, 2016 Case Laws VAT and Sales Tax

Demand of interest - cheques given by petitioner to Enforcement Wing Officials during inspection got dishonoured - In the absence of any assessment, even provisional,......

1 ....4 5 6 789 10 11

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Latest Circulars

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

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

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

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

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

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...

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

A: Department cannot pass an order on the dated personal hearing

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,...