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Highlights / Annotations / Catch Notes For September of 2016

Home Highlights September September 2016 Year 2016

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Showing 401 to 450 of 501 Records

1 ....5 6 7 8910 11

September 7, 2016 Case Laws VAT and Sales Tax

Validity of surprise inspection report – TNVAT Act, 2006 - Since the petitioner has raised the question of jurisdiction and the respondents have stated that there is......
September 7, 2016 Case Laws Income Tax

Unexplained investment u/s 69B - Applicability of Sections 64 and 65 - clubbing of income - assessee's wife and son are the Directors of M/s. Avis Motors Pvt. Ltd. -......
September 7, 2016 Case Laws Income Tax

Accrual of income - advances received by the assessee from M/s DLF Ltd. and CBDL were for sale of development rights. Since the assessee failed to sell any such rights......
September 7, 2016 Case Laws Income Tax

Levy of penalty u/s.271D - assessee had taken cash loan from her husband and mother-in-law which has been repaid in cash - the expression “reasonable cause” in section......
September 7, 2016 Case Laws Income Tax

Additions u/s 68 - A.O. has not doubted the genuineness of the purchases. The A.O. made additions toward trade creditors for the simple reason that the creditors have......
September 7, 2016 Case Laws Income Tax

Disallowance of expenses made in respect of partners remuneration u/s.40(b) - undisclosed income - assessee-firm is engaged in only business of Green Plaza Project and......
September 7, 2016 Case Laws Income Tax

Taxing Agricultural Income as "Income from other sources" - if there is neither anything in its condition, nor anything in the evidence to indicate the intention of its.....
September 7, 2016 Case Laws Income Tax

Allowability of depreciation on ‘Furniture and Fixture’, forming part of the leased assets, income from which is assessable u/s. 22 of the Act as ‘Income from house......
September 7, 2016 Case Laws Income Tax

There were no efforts or contributions made by the Directors to carry on the business of the company as in-fact no business was carried on by the assessee company during....
September 7, 2016 Case Laws Income Tax

Revision u/s 263 - addition u/s 2(22)(e) - deemed dividend - This section does not visualize a case of substitution of the judgment of the Commissioner for that of the......
September 7, 2016 Notifications Service Tax

Exemption in relation to services provided towards renting of precincts of a religious place meant for general public - scope of exemption amended
September 6, 2016 Case Laws Service Tax

Demand of duty – transportation of the goods from pit head to Railway siding within the mining area - tax discharged by service receiver under reverse charge mechanism......
September 6, 2016 Case Laws Service Tax

CENVAT credit - Registration is mere technical formality to bring the taxpayer to the fold of law without curtailment of the right of the taxpayer to be subject to other....
September 6, 2016 Case Laws Service Tax

Preparation of photo identify card cannot be considered to fall within the ambit of photography service as per ambit of Section 65(78) as well as Section 65(79) of the......
September 6, 2016 Case Laws Central Excise

Whether under the facts and circumstances of the case, labelling and packing of ‘handmade Biri’ in printed plastic wrappers with the aid of power–operated machine to......
September 6, 2016 Case Laws Central Excise

Valuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - the place of removal is not.....
September 6, 2016 Case Laws Central Excise

SSI Exemption - use of brand name of others - No effort has been made to investigate and ascertain the actual transaction value - In the absence of a thorough......
September 6, 2016 Case Laws Central Excise

SSI exemption - two appellants are two units only on paper but in practice and as per ground realities, they are one business only, which is very much evident - not......
September 6, 2016 Case Laws Central Excise

Cenvat credit - structural items such as M.S. angles, M.S. Channels, CTD Bar, TMT Bar, etc. and welding electrodes - the structural items used in the fabrication of......
September 6, 2016 Case Laws Central Excise

Valuation - includability - amount of royalty paid by customers in the assessable value of CD-ROMs manufactured - SCN is presumptive and hence, the same is not sustainable. - AT
September 6, 2016 Case Laws Customs

Import of car for use by the company - The appellant chose the second route and have failed to produce necessary certificate to avail the benefit of said notification.......
September 6, 2016 Case Laws Income Tax

The foreign party broadcasts the contents through its satellite and in lieu of such broadcasting, foreign party was paid various sums from time to time - The payment......
September 6, 2016 Case Laws Income Tax

Speculation business - there is a vital difference between "creation" and "transfer" of shares - allotment of shares cannot be termed as purchase - the assessee cannot......
September 6, 2016 Case Laws Income Tax

Registration of the assessee society u/s 12AA(3) & (4) cancelled - allegations of the ld. Pr. CIT that the funds were siphoned off for the purpose other than the......
September 6, 2016 Case Laws Income Tax

Reopening of assessment - accommodation entries - AO has not applied his independent mind while recording the reasons in this case and, therefore, proceedings under......
September 6, 2016 Case Laws Income Tax

CIT may not agree with the view taken by the ld AO. Anyway, this does not make the order passed by the ld Assessing Officer unsustainable in law as on the issue of......
September 5, 2016 Case Laws Central Excise

Transfer of unutilized credit - shifting of a factory - a shifted unit if dealt discriminately under Rule 10(1) of CENVAT credit Rules, 2004, use of the word shifts in......
September 5, 2016 Case Laws Service Tax

CENVAT credit - erection/construction of pipeline or conduit cannot be considered as part of construction of building of civil structure or part thereof. Thus, appellant....
September 5, 2016 Case Laws Service Tax

Imposition of penalty - failure to furnish list of relevant documents - it cannot be concluded that appellants contravened the provisions of Rule 5(2) of the Act, which.....
September 5, 2016 Case Laws Service Tax

Import of services - are branches and head offices separate entities so as to attract service tax on outflow by head office to branches? - The transfer of funds by gross....
September 5, 2016 Case Laws Service Tax

Rejection of VCES declaration - non-payment of requisite 50% amount before the due date - there is no provision in the scheme to condone the delay in payment - AT
September 5, 2016 Case Laws Service Tax

Set top boxes are integral part of the services provided by the appellant as the same enhanced the receipt of the signals by the customers of the appellant – service tax....
September 5, 2016 Case Laws Service Tax

Extended period was invoked, not for recovery of non-levied tax but, merely to impose penalties under section 76 and 78 of Finance Act, 1994. The finding of the first......
September 5, 2016 Case Laws Central Excise

Cenvat credit - service tax paid on input services of technology development received - this project of technology development for liquid filled hard gelatine capsule......
September 5, 2016 Case Laws Central Excise

Valuation - inclusion of unutilized credit in the cost / assessable value of grey fabrics - their final product was being sold by the assessee at the transactional value....
September 5, 2016 Case Laws Service Tax

Cenvat Credit - The department cannot blow both hot and cold. When the department has accepted tax on the services provided by sister concerns to appellant, then they......
September 5, 2016 Case Laws Customs

Valuation – joint venture – related parties - merely by holding 40% equity by the foreign company, Indian company cannot become a related person to the foreign company - AT
September 5, 2016 Case Laws Customs

Valuation - rejection of transaction value due to fluctuating prices of the goods - the order was passed without going into the contemporaneous imports of the material......
September 5, 2016 Case Laws Customs

Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for......
September 5, 2016 Case Laws Customs

Valuation - Commission is not available to third party, which is quite clear from the clauses of the agreement. Hence the same is includible in invoice value - AT
September 5, 2016 Case Laws Customs

Imposition of Redemption Fine - re-import of rejected assorted tea exported earlier - reimported goods failed to get clearance from health officers and held as unsafe......
September 5, 2016 Case Laws Companies Law

Eviction of persons - There was no legal handicap in the occupants, who came into picture during winding proceedings, being evicted by the Company Court so as to restore....
September 5, 2016 Case Laws Income Tax

Taxability in India - offshore supply of goods and materials - The contract in this case is a composite one and the entire amount received by the applicant from L&T is......
September 5, 2016 Case Laws Income Tax

Taxability as a result of amalgamation - A foreign company has a branch in India holding shares in India company - The Revenue has given a strange method of working out.....
September 5, 2016 Case Laws Income Tax

Capital gain on transfer of shares - The applicant is a resident of Mauritius and a valid tax residency certificate has been produced before us. Therefore, the treaty......
September 5, 2016 Case Laws Income Tax

Provision for transit breakages - The provision would, in the circumstances, be a provision for a contingent liability and, therefore, in terms of the AS 29 ought not be....
September 5, 2016 Case Laws Income Tax

Waiver of interest u/s 220 - Waiver itself is a discretion to be exercised in terms with the statute, and once such a discretion has been exercised, the scope of......
September 5, 2016 Case Laws Income Tax

Deemed owner u/s.22 - rental income - Assessee is only a licencee - the provisions of Sec.22 read with Sec.27(iiib) of the Act are not attracted and hence the income in.....
September 5, 2016 Case Laws Income Tax

Capital gain from transfer of shares - such a capital gain cannot be held to be taxable in India in terms of para 6 of para 13 of India-Singapore-DTAA. - AT
September 5, 2016 Case Laws Income Tax

Disallowance of whole of finance charges - accrual of incremental liability - the obligation for repayment of enhanced liability corresponding to the financial charges......

1 ....5 6 7 8910 11

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register