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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 4401 to 4450 of 6921 Records

1 ....85 86 87 888990 91 92 93........ 139

September 23, 2016 Case Laws VAT and Sales Tax

Any deduction made by the principal while making payments towards the works contract would always remain subject to the final assessment by the AO; and deduction at......
September 23, 2016 Case Laws Companies Law

Lifting of corporate veil - Mr. Surinder Singh Bhatia and his members of his family had created several corporate bodies and they were controlled by Mr. S.S. Bhatia and.....
September 23, 2016 Case Laws Income Tax

Late filing fee u/s 234E - late filing of TDS return prior to 1.6.2015 - demand notices u/s 200A for intimation for payment of fee u/s 234E can be said as without any......
September 23, 2016 Case Laws Income Tax

TDS u/s 192 - pro-rate medical allowances given by the Employer to the employees - The company when ensured that such reimbursement was not in excess of actual......
September 23, 2016 Case Laws Income Tax

Penalty u/s 271B - assessee firm could not get the accounts audited within time limit prescribed u/s 44AB - there is no mala fide reason for not obtaining the accounts......
September 23, 2016 Case Laws Income Tax

Charge to income tax in respect of a house property - deemed income - The words “where the property is let” in sections 23(1)(b) and 23(1)(c), thus, represents a state......
September 23, 2016 Case Laws Income Tax

Levy of fees u/s 234E - TDS return - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated u/s 200A. - AT
September 23, 2016 Case Laws Income Tax

The interest free loan was given to another trust and the common trustee have no substantial interest in any of the trust. Therefore in the absence of any direct or......
September 23, 2016 Case Laws Income Tax

The embezzled cash by an employee of the assessee in the course of business activity has to be allowed as business loss. - AT
September 23, 2016 Case Laws Income Tax

The interest received prior to commencement of commercial operations of the specified mega road projects will be in the nature of capital receipt and will be required to....
September 23, 2016 Case Laws Income Tax

The assessee has laid new floor on the leased asset of the company, for which it has purchased tiles for this purpose and by claiming the same as revenue expenditure -......
September 23, 2016 Case Laws Income Tax

When the salary paid to the Director is still less than the salary paid to the other Directors during the year under consideration then the provisions of Section 40A(2).....
September 23, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - Claim of depreciation on financed leased assets - AO while disallowing the claim of depreciation has not considered the exclusion of the......
September 22, 2016 Circulars Income Tax

Order under section 119 of the Income-tax Act, 1961 - Income Declaration Scheme, 2016 - Order-Instruction
September 22, 2016 Circulars DGFT

Refund of Terminal Excise Duty (TED) under Deemed Exports where Duty has been paid from CENVAT Credit and ab-initio waiver is not available. - Trade Notice
September 22, 2016 Case Laws Service Tax

Cenvat credit - distribution of credit - The proper assessee against whom such proceedings, if at all, ought to have been initiated against is the input service distributor. - AT
September 22, 2016 Case Laws Central Excise

The onus to prove clandestine removal is admittedly on the Revenue and is required to be discharged with production of sufficient evidence, which at least may lead to......
September 22, 2016 Case Laws Central Excise

Manufacture - marketability - fabrication of gates and gate parts for irrigation project using M.S. Sheets, Plates, Angles etc. - items were made as per specifications......
September 22, 2016 Case Laws Central Excise

Whether the process of fitting electric motors to imported sewing machines amounts to manufacture within the meaning of 2 (f) of the Central Excise Act 1944 read with......
September 22, 2016 Case Laws Central Excise

Job-work - valuation - activity of building body at their factory on the duty paid motor vehicles' chassis supplied to them - the value of the goods supplied by the......
September 22, 2016 Case Laws Central Excise

Encyclopedia and dictionaries will fall in the Tariff heading No. 49.01 for the purpose of exemption under the notification No. 21/2002-Cus - demand set aside. - AT
September 22, 2016 Case Laws Central Excise

Valuation - manufacture of Footwears falling under Tariff sub-heading No. 64041910 of CETA, 1985 - at for the period covered under the said show cause notices impugned......
September 22, 2016 Case Laws Customs

Valuation under section 14 of Customs Act, 1962 - inclusion of royalty payable to overseas entity in the assessable value - royalty is hinged upon post-importation......
September 22, 2016 Case Laws Customs

Enhancement of assessable value of export - The variations in Fe content were very minor, within tolerance limits, did not impinge upon the declared values since the......
September 22, 2016 Case Laws Customs

Imposition of redemption fine - provisional release of goods - The applicants wish to enjoy the benefit without fulfilling their obligation of paying redemption fine.......
September 22, 2016 Case Laws Income Tax

Eligibility for registration u/s 12AA - “Charitable purpose - objects of trust - while granting registration, it would be open to the Registering Authority to grant the.....
September 22, 2016 Case Laws Income Tax

Unexplained cash credits - addition u/s 68 - The extra-ordinary circumstance forming primary reason of cash payment is that there were some DRT proceedings wherein the......
September 22, 2016 Case Laws Income Tax

Disallowance of loss claimed - sale of shares - It is quite difficult for the assessee to comment on the nature of the evidence collected from the NSE, because according....
September 22, 2016 Case Laws Income Tax

TDS u/s 192 - Since consultant doctors were paid fixed remuneration and the working conditions are under supervision and control of the hospital authorities, in our......
September 22, 2016 Case Laws Income Tax

MAT computation - The disallowance made u/s 14A of the Act read with Rule 8D is only artificial disallowance and obviously the same is not debited in the profit and loss....
September 22, 2016 Case Laws Income Tax

Addition u/s 68 - advance received from 469 parties by the assessee - the monies received by the assessee are only trade advances and the same has been proved by the......
September 22, 2016 Case Laws Income Tax

When the assessee had determined the realizable value of stock, the difference, has to be written off from the books. For the purpose of section 115JB, the book profit......
September 22, 2016 Case Laws Income Tax

Penalty 271AAA(2) - disclosure of undisclosed income - money found during search u/s 132 - assessee has fulfilled the requirement of sub-section (2) of section 271AAA - no penalty - AT
September 22, 2016 Case Laws Income Tax

Registration u/s 12A denied - religious trust - Even if the objects are mixed in the sense, there are charitable and religious objects, still the trust is entitled for registration - AT
September 22, 2016 News GST

Frequently Asked Questions (FAQ) on GST - as released by CBEC as on 21.09.2016
September 21, 2016 Circulars Central Excise

Service Tax Certificate for Transportation of goods by Rail (STTG Certificate) will be eligible duty paying document for availing cenvat credit - Circular
September 21, 2016 Case Laws Service Tax

Period of limitation - filing an appeal before the Commissioner (appeals) - condonation of delay - in the absence of any material considered the date from which the......
September 21, 2016 Case Laws Service Tax

VCES - rejection of VCES application - correct rate of service tax - petitioner had calculated and deposited tax @ 10.3% whereas the tax had to be calculated @ 12.36% as....
September 21, 2016 Case Laws Service Tax

Cenvat credit - Service Tax paid on various services viz., Catering service, Commissioning services, House Keeping, Documentation Service and Conducting written test for....
September 21, 2016 Case Laws Service Tax

Whether the excess service tax paid by them in the previous period can be adjusted in the subsequent period, for neutralizing the subsequent tax liabilities - Self......
September 21, 2016 Case Laws Service Tax

VCES declaration - the designated authority has in the group companies’ case on the very same issue accepted the VCES declaration while in the appellants’ case herein,......
September 21, 2016 Case Laws Central Excise

Clandestine removal of goods - that there is nothing on record to show that cash seized from the residential premises of the General Manager of the company represent......
September 21, 2016 Case Laws Central Excise

Cenvat credit - Whether, after putting the capital goods into use for a period of around 10 years, the assessee is required to reverse the cenvat credit originally taken....
September 21, 2016 Case Laws Central Excise

Classification - Operation theater lights - these specialized lamps have shadowless operation, heat defusing capacity and also colour correction capabilities - to be......
September 21, 2016 Case Laws Central Excise

Duty liability - import of cut size aluminium sheets and are subjecting the same to process like slitting, cutting, routing etc. to convert them into alucobond panels......
September 21, 2016 Case Laws Central Excise

SSI exemption - Refund claim - Central excise duty paid by mistake by including non ISI submersible pumps i.e. non BIS pumps in the overall turnover - refund allowed - AT
September 21, 2016 Case Laws Central Excise

Once it is clear that the supplies made by the appellant are in the nature of deemed exports, they would be entitled to the benefit of entitlement to the cash refund of.....
September 21, 2016 Case Laws Central Excise

Valuation - the addition of collection charges, weighment difference and rate difference are very much in the nature of additional consideration and hence required to be....
September 21, 2016 Case Laws Customs

Since assessment has not been modified in accordance with procedure prescribed in statute, therefore, in the garb of refund, officer concerned cannot take a different......
September 21, 2016 Case Laws Customs

Valuation - royalty/ value of designs, drawings etc. - Only a portion of the lump sum amount attributable to the design cost of product manufactured abroad - only......

1 ....85 86 87 888990 91 92 93........ 139

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H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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

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A: Difference between “License” and “Royalty”

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