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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 4301 to 4350 of 6921 Records

1 ....83 84 85 868788 89 90 91........ 139

September 29, 2016 Case Laws Income Tax

As the amount of interest on which tax has been withheld is not chargeable to tax in the instant year, the assessee cannot equally be allowed credit for TDS on such......
September 29, 2016 Case Laws Income Tax

The presumption shall arise that loan is on capital field until the same is rebutted by the assessee company and hence the said notional loss arising on......
September 29, 2016 Case Laws Income Tax

Transfer of building - provisions of section 50 are not applicable as the same being a special provision for computation of capital gains in the case of depreciable assets - AT
September 29, 2016 Case Laws Income Tax

Allow-ability of expenditure - scholarship to the children of members, payment to legal heirs of members and gifts to members - even though there is no legal obligation.....
September 29, 2016 Case Laws Central Excise

Demand of interest - Once in terms of the order passed by the adjudicating authority after remand by the Tribunal, there is no delay in deposit of duty by the respondent....
September 29, 2016 Case Laws Central Excise

Clandestine removal of goods - Whether appellant was manufacturing Zinc Ingots for the entire period from 1996-1997 to 2000-2001 or started such Zinc Ingot manufacturing....
September 29, 2016 Case Laws Central Excise

Whether stock-taking of goods manufactured by the Appellant has been correctly done by the officers of DGCEI and the Income Tax authorities to determine shortages and......
September 29, 2016 Case Laws Central Excise

Valuation - captive consumption - Frequency or periodicity of costing in terms of CAS-4 - the CAS-4 cost price arrived at on annual basis by the Revenue is correct procedure - AT
September 29, 2016 Case Laws Central Excise

Valuation - includability - freight incurred in transportation of goods manufactured - transfer of ownership takes place at the factory gate when the goods are delivered....
September 29, 2016 Case Laws Central Excise

Export of goods procured against CT-1 certificate after processing and not in the same condition - benefit of Notification No. 42/2001 CE(NT) dated 26.06.2001 allowed - AT
September 29, 2016 Case Laws Central Excise

Deemed Manufacture - emergence of clean oil through the processes, such as, Dehydration, Distillation, Clay Polishing and Filtration from waste and used oil - there was.....
September 29, 2016 Case Laws Central Excise

Reversal of Cenvat credit under Rule 6(3) passed on to the buyers - The show cause notice is issued for recovery of amount under Rule 6(3)(b) ibid, & the amount to be......
September 29, 2016 Case Laws Customs

Mis-declaration of goods in the shipping bills - the appellant himself has informed the customs authorities about the mistake even before the consignment was taken up......
September 29, 2016 Case Laws Customs

Enhancement of Anti Dumping Duty - rubber chemicals known as PX13 (6 PPD) - The injury to the domestic industry is likely to recur in case the present AD duties are not.....
September 29, 2016 Case Laws Customs

The request for provisional release of seized betel nuts rejected by the Adjudicating authority was improper and legally not correct. It is ordered that seized betel......
September 29, 2016 Case Laws Customs

100% EOU - DTA sale of prawn seed - The allegations in the show cause show cause notice and the conclusions in the impugned order are without solid foundation, without......
September 29, 2016 Case Laws VAT and Sales Tax

Levy of tax on discount received from the suppliers - KVAT - The question whether the discount has to be added to the turn over was not a matter which ought to have been....
September 29, 2016 Case Laws VAT and Sales Tax

Proportionate dis-allowance of Input Tax Credit - Explanation to Section 14 of the M.P. VAT Act, as introduced by Amendment Act of 2014 and amended in 2015, would apply.....
September 29, 2016 Case Laws VAT and Sales Tax

Demand of input tax rebate - cancellation of refund of input tax credit - The notice must mention the grounds on which the action is proposed to be taken and if the......
September 28, 2016 Notifications Service Tax

Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification
September 28, 2016 Case Laws Income Tax

Transfer of shares for Failure to comply with the conditions of contract - If the transfer was conditional and if the Assessee fails to comply with conditions and......
September 28, 2016 Case Laws Income Tax

Addition u/s 40A(3) r.w.r 6DD - payment in a sum exceeding 20,000 rupees - depositing cash into the Bank Account of Supplier Asansol Bottling and Packaging Co. Pvt. Ltd.....
September 28, 2016 Case Laws Income Tax

Difference of TDS as per 26AS and TDS as declared in Return of Income (ROI) - AO failed to make inquiries - revision order u/s 263 is valid - AT
September 28, 2016 Case Laws Income Tax

Treatment to loss on shares - bogus loss - the broker was not suspended during the period, when the transactions for sale & purchase of the shares taken place - the......
September 28, 2016 Case Laws Income Tax

Validity of proceedings u/s 153A - the date of receipt of the documents is 13.12.2006, which relates to the AY 2007-2008 - the assessment year in which the documents are....
September 28, 2016 Case Laws Income Tax

Disallowance u/s 14A - correctness of the claim - no disallowance can be made by the Assessing Officer more than the exempt income - AT
September 28, 2016 Case Laws Income Tax

Diminution of value of shares - to be treated as business loss or not - Regular method of valuation of stock to be followed - claim of loss allowed - AT
September 28, 2016 Case Laws Service Tax

Cenvat credit - service tax paid on various input services and utilization thereof - Demand - utilization of CENVAT credit in excess of 20% - since all the issues......
September 28, 2016 Case Laws Service Tax

Power and jurisdiction of Commissioner - the order directing the lower authority to file an appeal before the Commissioner (Appeals) is beyond the scope of Section 83 of....
September 28, 2016 Case Laws Service Tax

Refund claim - unutilized CENVAT credit - the service tax paid on the renewal of the software by the service provider is eligible to be claimed as refund by the appellant. - AT
September 28, 2016 Case Laws Central Excise

Classification - motor vehicle chassis manufactured and cleared in CKD/SKD condition from various divisions of the respondent - the classification of parts cleared by......
September 28, 2016 Case Laws Central Excise

SSI Exemption - Valuation - retail prices charged to customers in the shop - Assessable value has to be determined by reducing the sale price in such a manner so as to......
September 28, 2016 Case Laws Central Excise

Classification - Milk Shake Mixes are to be classified under Chapter Heading 0404 only - flavoured syrups/ fruit syrups/ Squashes are to be classified under Chapter......
September 28, 2016 Case Laws Central Excise

Cenvat credit - dumpers and parts thereof - dumpers are to be treated as used in or in relation to the manufacture of final products and thus, qualifies as an “input” - AT
September 28, 2016 Case Laws Central Excise

Supply of electric wires and cables under international competitive bidding to various thermal power plants without payment of duty - exemption denied on the ground that....
September 28, 2016 Case Laws Customs

Whether the plea that the withdrawal of the Anti-Dumping duty would have been with retrospective effect is justified? - No provisions of law found enabling the......
September 28, 2016 Case Laws Customs

Confiscation of empty bags of sugar u/s 118(b) of the Customs Act, 1962 - attempt to illegal export to Bangladesh - Provisions of Section 118(b) of the Customs Act, 1962....
September 28, 2016 Case Laws Customs

The whole spirit of obligation of the CHA under the CHALR is to establish the indentity of the importer/exporter & appropriately advise his clients, is existing -......
September 28, 2016 Case Laws Customs

Valuation - loading the assessable value on the basis of other brand of goods - There is no evidence on record that both these brands of Chinese origin are similar -......
September 28, 2016 Case Laws Customs

Enhancement in declared value of import - Appellant has declared the same description what is given in the invoice/customs documents not only in the present bill of......
September 28, 2016 Case Laws VAT and Sales Tax

Composition of tax u/s 14A of GVAT - ongoing works contract - the competent authority shall entertain the application of the petitioner for composition of tax without......
September 28, 2016 Case Laws VAT and Sales Tax

TNVAT - taxability of sale of recharge vouchers for mobile Sim Cards - there was no element of sale involved in the sale of Sim Cards or recharge vouchers - If some......
September 28, 2016 Case Laws VAT and Sales Tax

Cancellation of registration certificate with retrospective effect - reversal of input tax credit when registration was in force - principles of natural justice - The......
September 27, 2016 Notifications SEZ

Consolidation of all Special Economic Zones of M/s. Adani Ports and Special Economic Zone Limited [earlier known as M/s. Mundra Port and Special Economic Zone Limited......
September 27, 2016 News GST

CBEC releases draft Rules and Forms for GST refund and returns
September 27, 2016 Articles Service Tax

Power to Conduct Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - Apex Court stays the operation of the Delhi High......
September 27, 2016 Case Laws Service Tax

Service tax liability - banking and financial service - income earned towards leasing out of certain machines - agreement was for providing lease/ right by the......
September 27, 2016 Case Laws Service Tax

Appellant had bonafide believed that he is not liable to pay service tax but during the audit, the audit party informed him that he is liable to pay service tax, then he....
September 27, 2016 Case Laws Service Tax

Challenge to the show cause notice - this Court is of the view that the petitioner should avail the Appeal remedy available under the Act and no grounds have been made......
September 27, 2016 Case Laws Service Tax

Validity of CESTAT order - Tribunal dismissed the appeal on the ground that matter is pending before the High court - Doctrine of merger - It could not have been......

1 ....83 84 85 868788 89 90 91........ 139

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F: interest lability on ITC when payment to supplier is made after 180 days

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A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...