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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1051 to 1100 of 5838 Records

1 ....18 19 20 212223 24 25 26........ 117

October 5, 2016 Case Laws Central Excise

100% EOU - Refund claim - for the purpose of regulating the exemption to the EOU, the definition of “manufacture” as appearing in para 3.31 of the Exim Policy is......
October 5, 2016 Case Laws Central Excise

CENVAT credit - various input service - the decision of the case of Maruti Suzuki India ltd. cannot be relied upon as the Hon'ble Apex Court has held that cenvat credit.....
October 5, 2016 Case Laws Income Tax

Allowability of revenue expenditure being the amount written off - no new business was set up, but towers in addition to which were already set up were proposed at site,....
October 5, 2016 Case Laws Income Tax

Belated claim of exemption u/s 54F - The relaxation u/s 119(2)(c) can be sought by the assessee at the time of claiming deduction and such claim can be made only within.....
October 5, 2016 Case Laws Income Tax

TDS u/s 195 - Branding Expenses - The recipient being a foreign company, having no PE in India, registered under the UK laws, cannot be held to have any business......
October 5, 2016 Case Laws Income Tax

Un-reconciled entries on account of non-reconciliation of AIR information - Entries in the 26AS form not accepted by the assessee - Addition on the basis of AIR......
October 5, 2016 Case Laws Income Tax

Exemption u/s 11 - making profit - activity of training of cadets - section 2(15) - All the courses may not be approved by the Director General of Shipping but that by......
October 5, 2016 Case Laws Income Tax

Disallowanece of interest u/s 40A(2)(b) - related parties - the assessee as well as the relatives, to whom assessee has paid interest are being taxed higher rates, the......
October 5, 2016 Case Laws Income Tax

TDS u/s 195 - Non-deduction of TDS on AMC contract - It is not the case of AO that the non-resident payee had any PE in India and, therefore, the business income in the.....
October 5, 2016 Case Laws Income Tax

Claim of deduction in response to notice issued u/s 153A even if such claim was not made in the original return allowed - AT
October 5, 2016 Case Laws Income Tax

Chargeability of capital gains - share certificates were not delivered to the transferee during the previous year relevant to assessment year 2007-08, it cannot be said.....
October 5, 2016 Case Laws Customs

Whether the appellate tribunal is right in passing the order after five months twenty days from the date of hearing - Once the manner in which the tribunal has dealt......
October 5, 2016 Case Laws Customs

Served from India Scheme (SFIS) - DGFT rejected the application - whether the claim included for foreign rebate, freight discount, peak season surcharge and services tax....
October 5, 2016 Case Laws Customs

Withdrawal of Anti Dumping Duty - retrospective effect or prospective effect - The Designated Authority has followed the procedure as mandated by the Rules in respect of....
October 5, 2016 Case Laws Customs

An exemption notification is to be interpreted in line with the words employed by it and not on any other basis; and that a person who claims exemption or concession,......
October 5, 2016 Case Laws Customs

Condonation of delay - TRAs used for clearance of goods duty free - when the fraud is apparent from the record, limitation should not be a barrier to give a burial death....
October 4, 2016 News Indian Laws

Fourth Bi-monthly Monetary Policy Statement, 2016-17
October 4, 2016 Case Laws Service Tax

SEZ unit - Service tax liability - BSS - activities carried out by SEZ unit of assessee and availed by units of assessee situated in DTA area - no service tax could be......
October 4, 2016 Case Laws Central Excise

Dehati Buknoo (Hazmi), Milk Masala are classifiable under 09.03 or similar such classification subsequent to 01-03-2005 - Demand of duty set aside - AT
October 4, 2016 Case Laws Central Excise

Jaljeera is nothing but a Masala packed into packets of different nature - Jaljeera is classifiable under chapter sub heading 09.03 during the period up to 01-03-2005......
October 4, 2016 Case Laws Central Excise

Refund claim - unjust enrichment - merely because the Excise duty is booked as expenditure in Profit & Loss account, it cannot be said the incidence of duty has been passed on - AT
October 4, 2016 Case Laws Central Excise

To conclude that the inputs on which cenvat credit has been taken, have not been received in the factory of the assessee, it would be expected from the Revenue to show......
October 4, 2016 Case Laws Customs

The car which was imported, was imported first time in India without homologation certificate - restriction rightly imposed - confiscation, redemption fine and penalty justified - AT
October 4, 2016 Case Laws Customs

Extension of anti-dumping duty in sunset review - metronidazole - if the only producer of subject goods in the country produced only 4%, by a combined reading of Rule......
October 4, 2016 Case Laws Customs

Quantification of penalty imposed u/s 114A - The Commissioner was not in a position to determine the interest amount at the time of passing the impugned order.......
October 4, 2016 Case Laws Customs

Imposition of Anti Dumping Duty - aniline - imported from European Union - The assessment by the DA regarding injury and causal link is correct - Anti Dumping duty has......
October 4, 2016 Case Laws Indian Laws

Valuation - whether customs duty is to be added to the value of goods for the purpose of payment of octroi - as far as goods are concerned, they were fully exempted from....
October 4, 2016 Case Laws Income Tax

No notice u/s 158BC could be issued to the Petitioner as the condition precedent to issue notice, viz. undisclosed income found during the search proceedings, is not......
October 4, 2016 Case Laws Income Tax

Levy of fees u/s 234E - Late filing of TDS return - AO is not empowered to charge the fees u/s 234E by way of intimation issued u/s 200A in respect of defaults before 01.06.2015 - AT
October 4, 2016 Case Laws Income Tax

Transfer pricing adjustment (TPA) - There is no error or infirmity in the computation of the Upward Adjustment as worked out by the First Appellate Authority after......
October 4, 2016 Case Laws Income Tax

Nature of income - The assessee has miserably failed to prove that it was owning any capital rights in the property in question which was purchased by the company - the.....
October 4, 2016 Case Laws Income Tax

The Tribunal has been consistently holding that Government Securities held under HTM category are part of stock-int-rade and allowed the amortization of premium on such.....
October 3, 2016 Case Laws VAT and Sales Tax

Levy of VAT - works contract or not - providing cleaning services - The use of pesticides and chemicals was wholly incidental. There was no intention of sale of goods......
October 3, 2016 Notifications Companies Law

Companies (Incorporation) fourth Amendment Rules, 2016 to prescribe (i) Simplified Proforma for Incorporating Company Electronically (SPICE) and (ii) Conversion of a......
October 3, 2016 Case Laws VAT and Sales Tax

Levy and collection of Entry tax - no tax can be levied on entry of goods into local areas, in terms of the impugned provisions, over the transactions, made on......
October 3, 2016 Case Laws VAT and Sales Tax

Imposition of penalty under Section 53(3) of AP VAT - under reporting of taxable turnover - While a bonafide error would fall within the ambit of Section 53(1) of the......
October 3, 2016 Case Laws Service Tax

Levy of penalty - delayed payment of service tax under reverse charge - Except mere allegation of suppression, the Department did not bring any material on record to......
October 3, 2016 Case Laws Customs

Anti Dumping Duty - The reference price based AD duty imposed is based on analysis of various parameters, more specifically of the price behavior of the imported goods,.....
October 3, 2016 Case Laws Customs

Enhancement of value - electric motors though imported from the same importer to which NIDB data relates to, cannot be held to be comparable on account of use of......
October 3, 2016 Case Laws Central Excise

Valuation - deduction of discount - discount was given to non-performing dealers also - turnover discount was quantified at the end of calendar year, wherein dealer has.....
October 3, 2016 Case Laws Income Tax

Section 54E does not make any distinction between depreciable asset and non-depreciable asset and, therefore, the exemption available to the depreciable asset u/s 54E......
October 3, 2016 Case Laws Income Tax

Exemption u/s 10(23C)(iiiab) - The appellant University is neither directly nor even substantially financed by the Government so as to be entitled to exemption from......
October 3, 2016 Case Laws Income Tax

Entitlement to benefit u/s 54 - ascertaining limitation period of 2 years - consideration paid by assessee under Memorandum of Understanding dated 08.09.2003 would fully....
October 3, 2016 Case Laws Income Tax

There was a transfer of capital asset when the applicant assessee made its capital contribution in the form of land, shares and securities to the partnership firm -......
October 3, 2016 Case Laws Income Tax

Addition on account of additional income declared in the course of survey u/s 133A on oath - addition on unexplained credit - addition cannot be made only on the basis......
October 3, 2016 Case Laws Income Tax

Transfer pricing adjustments (TPA) - ALP - the assessee has transferred its business operations in India to Banca Sella S.P.A. having its branch in India. - the business....
October 3, 2016 Case Laws Income Tax

Source of funds for investment made in mutual funds - when the partnership firm and its partners are seen holistically and in a combined manner with costs towards......
October 3, 2016 Case Laws Income Tax

Interest paid to its partners - section 36(1)(iii) is not at all applicable for the purposes of computation of interest to partners under section 40(b) - The interest......
October 3, 2016 Case Laws Income Tax

TDS on GTA Services - If the assessee complies with the provisions of Section 194C(6), no disallowance u/s 40(a)(ia) of the Act is permissible, even there is violation......
October 1, 2016 Case Laws Service Tax

Goods transport agency service (GTA) - As per definition of goods transport agency in section 65(50b) of Finance Act, 1994, an essential characteristic of provider of......

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

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

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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?

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES