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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1001 to 1050 of 5838 Records

1 ....17 18 19 202122 23 24 25........ 117

October 8, 2016 Case Laws Customs

Imposition of penalties u/s 114(i) - export of glass chimneys after verification and inspection - seal of container found broken - illegal export of Red Sanders -......
October 7, 2016 Case Laws Service Tax

Refund claims - period of limitation where refund claim was filed electronically within prescribed time - They later submitted in physical form all these documents with.....
October 7, 2016 Case Laws Service Tax

Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains,......
October 7, 2016 Case Laws Central Excise

Quantification of penalty - power to tribunal to reduce the penalty u/s 11AC below the amount of confirmed duty - the Tribunal could not reduce the penalty for an amount....
October 7, 2016 Case Laws Central Excise

Effect of the words “Subject to the provisions contained in Section 11AB” inserted in section 11AA - The contention therefore, that for applying section 11AA, all......
October 7, 2016 Case Laws Central Excise

Mode and manner of refund - whether the rebate claims of the assessee(s) were to be allowed in cash or sanctioned by way of re-credit - the duty paid through actual......
October 7, 2016 Case Laws Central Excise

Manufacture - change in tariff heading after processing - activities for processing TMT coils into TMT bars/rods after de-coiling, straightening and cutting into size......
October 7, 2016 Case Laws Central Excise

Entitlement of interest w.e.f. 21.8.2008 on refund of pre-deposit - whether @12% or 6% - Section 11BB - the appellant herein is entitled to payment of interest @ 12% per....
October 7, 2016 Case Laws Central Excise

Cenvat credit of Service tax paid by the service provider is available to the service recipient under Rule 3 even if Job worker was exempt from payment of service tax - AT
October 7, 2016 Case Laws Central Excise

Valuation - Clearance to inter-connected undertakings - merely because the units are interconnected undertakings the same would not be a ground to reject the transaction....
October 7, 2016 Case Laws Customs

Allegation of illegal export - in the absence of any evidence to show that the money was remitted by way of Hawala, the case of over-invoicing could not be established......
October 7, 2016 Case Laws Customs

The petitioner cannot seek for cross examination of the officer, who gave the report - the contention raised by the petitioner that they have to be permitted to cross......
October 7, 2016 Case Laws VAT and Sales Tax

Valuation - cash discount = it is always open to the AO to take into consideration those documents and take a decision in the matter. - AO need not restrict himself only....
October 7, 2016 Case Laws VAT and Sales Tax

Principle of 'lifting of the corporate veil' - recovery of duty / tax from the director cannot be made merely on the basis of allegation - The test of fraudulent conduct....
October 7, 2016 Notifications Income Tax

Income-tax (25th Amendment) Rules, 2016 - An application to the Assessing Officer to grant immunity from imposition of penalty under section 270A and from initiation of.....
October 7, 2016 Case Laws Income Tax

Exemption u/s 10B - sale of hardware cannot be a part of software exported by the assessee - sale of hardware cannot be a part of export turnover. - AT
October 7, 2016 Case Laws Income Tax

No addition can be made u/s. 153A unless there are certain documents or material found in the search to support the view of the AO regarding low household withdrawals. - AT
October 7, 2016 Case Laws Income Tax

CIT(A) jurisdiction to consider the status of the appellant as an AOP - True that in the earlier years, the issue was not raised. - Merely because, it was not raised, it....
October 7, 2016 Case Laws Income Tax

Unexplained source of huge Cash Deposit in Bank Account - assessee declared his income u/s 44AF - Whether Presumptive charge of income u/s 44AF distinguishable from......
October 6, 2016 Notifications Income Tax

Income-tax (24th Amendment) Rules, 2016 - Expenditure for obtaining right to use spectrum for telecommunication services. - Notification
October 6, 2016 Case Laws Service Tax

Commission paid to overseas agent - reverse charge - Benefit of Notification No. 18/2009-ST - appellant has complied with the condition of the notification - commission.....
October 6, 2016 Case Laws Service Tax

Service for loading goods by the contractor on weight basis - the activity of loading/unloading cannot be termed as supply of Manpower Recruitment Agency Service - AT
October 6, 2016 Case Laws Service Tax

Import of services from non-resident associate group company situated in Netherland - Reverse charge - The appellant is liable to pay service tax on services received......
October 6, 2016 Case Laws Service Tax

Tour operator service - All the planning of tours have been made by M/s Gujarat Ambuja Cements Ltd. In that circumstances, w.e.f, 10/9/04, the appellant is, out of the......
October 6, 2016 Case Laws Service Tax

Cenvat Credit - input services - transportation cost of the hazardous waste which was generated during the course of manufacture of finished goods - credit allowed - AT
October 6, 2016 Case Laws Central Excise

Cenvat Credit - The premises of the consignment agents are covered in place of removal. The appellant correctly taken cenvat credit on commission paid to consignment......
October 6, 2016 Case Laws Central Excise

Evasion of duty - packing of excess cement of about 200 gms. in each bag - weight declared was of 50 kgs - The weight of 50.200 kgs. per bag found by the Department -......
October 6, 2016 Case Laws Central Excise

Cenvat Credit - Noise Monitoring service - The said service used for the welfare of the employees and is essential for the manufacturing activity - credit eligible. - AT
October 6, 2016 Case Laws Central Excise

Valuation - the provisions of Rule 5 of Central Excise Rules complied with and the excess of transportation charges need not to be included in the assessable value for......
October 6, 2016 Case Laws Central Excise

Price escalation clause - supplementary invoice on the basis of the price escalation given by MSEB - whether demand is justified on the ground that supplementary invoice....
October 6, 2016 Case Laws Central Excise

Refund claim - unjust enrichment - the price remained the same before and after the clearances in respect of dutiability of the equalized freight, hence refund is admissible. - AT
October 6, 2016 Case Laws Central Excise

Classification - P&P Ayurvedic Medicine or Cosmetics under Chapter 33? - products are used for scalp irritation and loss of hair - primary function of these items is......
October 6, 2016 Case Laws Central Excise

Valuation - erection charges and integration and commissioning of machinery are not includable in the assessable value as they are not related to the sale of goods but......
October 6, 2016 Case Laws Central Excise

Benefit of exemption under notification 10/97-CE - end-use of the goods - appellant eligible for benefit of exemption under notification 10/97 for supplies of ‘Dissolved....
October 6, 2016 Case Laws Customs

When Customs could detect the mis-declaration simply by examining the weight of the consignment with respect to declaration made, it could have been possible for Courier....
October 6, 2016 Case Laws Customs

Import of parts of old and used photocopier machines - the subject goods are not complete second hand photocopiers but they are parts of old and used photocopier......
October 6, 2016 Case Laws Customs

Exemption from payment of CVD - condition of non-availment of Cenvat credit was not fulfilled in as much as Cenvat credit was not admissible to the importer and the......
October 6, 2016 Case Laws Income Tax

The assessee under consideration has one truck only and the same was being used for purpose of business, hence depreciation should be allowed to the assessee - since the....
October 6, 2016 Case Laws Income Tax

Nature of loss on sale of land - Intention of the asseesse at the time of purchase was clearly to earn profit and hence loss arising from the sale of the land was......
October 6, 2016 Case Laws Income Tax

Levy of penalty u/s. 271B - Delay in getting the accounts audited and obtaining tax audit report u/s. 44AB - The assessee finalized its books after receiving credit......
October 6, 2016 Case Laws Income Tax

Unexplained share capital and premium received - addition u/s 68 - As assessee has been able to just prove the identity of the company but unable to prove the......
October 6, 2016 Case Laws Income Tax

Slump sale - valuation of property - assessee wants to rectify the total consideration paid and received by other parties which is clearly mentioned in the sale deed by.....
October 6, 2016 Case Laws Income Tax

TDS u/s 194I - assessee paid by the assessee to MMRDA for acquiring lease hold rights and additional FSI for the leased plot - payment for acquiring leasehold land is a.....
October 6, 2016 Case Laws Income Tax

If CIT finds, while examining the records of an assessment order u/s 263, that AO has not initiated penalty proceedings, he cannot direct initiation of penalty......
October 6, 2016 Case Laws Income Tax

Charging of interest u/s 234 - return of income filed in response to notice u/s 148 - that levy of interest u/s 234C is an automatic and the interpretation of charging......
October 6, 2016 Case Laws Income Tax

Unexplained amount deposited in the accounts of the partners was the cash deposit of the assessee firm, therefore, merely deposit of the said amount in the accounts of......
October 5, 2016 Case Laws Service Tax

Manpower Recruitment services - the service tax liability discharged on the amount equivalent to 3% amount received as commission is the correct discharge of service tax....
October 5, 2016 Case Laws Service Tax

Activities of the appellants fall under the category of ‘construction of residential complex service’ and such services become taxable only after 1-7-2010 - AT
October 5, 2016 Case Laws Service Tax

Conducting vocational trainings on international travel and tourism under the guidance and authorization of International Air Transport Association (IATA), Canada -......
October 5, 2016 Case Laws Central Excise

Cenvat Credit - Service Tax paid in connection with the service of erection of Kachaha shed for storage of input material during monsoon allowed as cenvat credit - AT

1 ....17 18 19 202122 23 24 25........ 117

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