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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1101 to 1150 of 5838 Records

1 ....19 20 21 222324 25 26 27........ 117

October 1, 2016 Case Laws Central Excise

Classification - printed Sheets of paper/paper board - to be classified under CETH 4901.90/4911 99 90 as per respondent and not under CETH 4819 as contended by the Revenue - AT
October 1, 2016 Case Laws Central Excise

Area based exemption - refund of duty paid - inclusion of freight from the factory gate to the place of delivery for payment of duty - appellant is not able to establish....
October 1, 2016 Case Laws Central Excise

100% EOU - they were entitled to avail the Cenvat credit and since the Cenvat credit is also not recovered under Rule 14 of Cenvat Credit Rules and is available in......
October 1, 2016 Case Laws Central Excise

Classification - parts/components of crushing machinery - The appellant's claim based on their buyer's advice is not supported by any material evidence - to be......
October 1, 2016 Case Laws Customs

Waiver of demurrage charges - The period during confiscation, charges have been waived, therefore, for the remaining period the petitioner is duty bound to pay the duty.....
October 1, 2016 Case Laws Customs

Import of a car - new or used car - Given the proximity of the date of manufacture of the car and date of its import, it cannot be said the said car ceased to be a new......
October 1, 2016 Circulars Service Tax

Guidelines for arrest in relation to offences punishable under the Finance Act, 1994 and Central Excise Act, 1944 - Circular
October 1, 2016 Notifications Income Tax

Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18 - OLD ICDS notified in 2015 rescinded - CBDT
October 1, 2016 Notifications Income Tax

Notification on Income Computation and Disclosure Standards (ICDS) - ICDS notified in 2015 rescinded - Notification
October 1, 2016 Case Laws VAT and Sales Tax

Classification of goods - Enzymes - taxable @ 4% - or liable to tax @ 10% - "Enzyme" a chemical under Notification no.1084 dated 25.02.2003 to be chargeable to tax as chemical @ 4% - HC
October 1, 2016 Case Laws VAT and Sales Tax

Input Tax Credit - discount/incentive received - sale of goods at a rate lower than the price shown in the VAT invoice - ITC cannot be disallowed - HC
October 1, 2016 Case Laws Income Tax

Notional rent - income from house property u/s 22 - The assessee is a Private Limited Company and is a partner in a Partnership Firm which carries on business from the......
October 1, 2016 Case Laws Income Tax

Deduction u/s 10AA eligibility - activities of getting manufactured goods from outside sources on job work basis are also covered under manufacturing activities. - AT
October 1, 2016 Case Laws Income Tax

TDS u/s 195 - the Singapore company as a Consultant has made available to the assessee company technical knowledge in the form of expertise in the operation of its......
September 30, 2016 Case Laws Service Tax

Construction of complex service - period 16.06.2005 to 31.12.2006 - The issue regarding demand's sustainability under construction of complex services for an activity......
September 30, 2016 Case Laws Central Excise

Classification - non mention of copper alloys or Brass in CETH 74.06 does not mean that it will not contain copper alloys in its ambit - Section note-6 to Section-XV of.....
September 30, 2016 Case Laws Central Excise

Valuation - they have passed on the cash discount as had been evidenced from the invoice - appellant is eligible for the cash discount deduction in assessable value. - AT
September 30, 2016 Case Laws Central Excise

Valuation - the appellant has not paid any freight, insurance or octroi in respect of such chassis, and therefore, question of the appellant adding these elements in......
September 30, 2016 Case Laws Central Excise

Cenvat Credit - the burden lies with the Department to prove availment of Cenvat credit on the disputed goods has not been satisfactorily discharged, and thus,......
September 30, 2016 Case Laws Central Excise

Seeking destruction of cigarettes and remission of duty thereupon - Notification issued by Ministry of Health & Welfare requiring adherence of specified pictorial......
September 30, 2016 Case Laws Central Excise

Eligibility for exemption Notification No.167/71-CE - carrying out research and development in the area of polymers, resins, adhesives, bulk drugs and drug intermediates....
September 30, 2016 Case Laws Customs

Rejection of declared value - The price of the two commodities, which is significantly different, cannot be compared in this manner. Only if ABS is imported at a price......
September 30, 2016 Case Laws Customs

Legality and correctness of levy of Anti-Dumping duties - digital plates imported from China and Japan - The rate of return, costing parameters, differential treatment......
September 30, 2016 Case Laws Customs

100% EOU - the capital goods have been allowed to be cleared in DTA and hence depreciation upto 90% will be allowable to the appellant in calculating the duty payable on....
September 30, 2016 Case Laws Customs

Imposition of Anti-dumping duty - even if there are high priced transactions and low price transactions from a country, the very fact that the low price transactions......
September 30, 2016 Case Laws VAT and Sales Tax

Scope of the term 'Dealer' - a public charitable trust running and maintaining a public hospital - GVAT - Petitioner not a dealer - HC
September 30, 2016 Case Laws VAT and Sales Tax

Whether the re-assessment was permissible under the head of “Rectification of the order in purported exercise of the power u/s 69 of Karnataka Value Added Tax Act, 2003.....
September 30, 2016 Case Laws Income Tax

Expenses were made in cash and were not supported with third parties evidence and many vouchers were self made - CIT(A) has restricted the disallowance to the extent of.....
September 30, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee claimed remuneration to partners - assessee has contended that the case of the assessee was audited u/s 44AB, however, the learned......
September 30, 2016 Case Laws Income Tax

Determination of income on ‘project completion method - in view of the uncertainties involved, the action of the Assessing Officer in deducing the income of the assessee....
September 30, 2016 Case Laws Income Tax

Unexplained cash credit - addition u/s 68 - increase in sundry creditors as at the end of the year - AO has merely proceeded to disbelieve the evidence led by the......
September 30, 2016 Case Laws Income Tax

Compliance of the statutory requirement of signing and verification of the memorandum of appeal by an authorised person and not by the Managing Director - Authorization.....
September 30, 2016 Case Laws Income Tax

Fresh claim of exemption by way of application u/s 154 - Claim of exemption under Section 10(10C) - AO directed to examine the claim on merit - AT
September 30, 2016 Case Laws Income Tax

Purchasing of motor vehicle for valuable consideration from assessee’s account and using the same for the business purpose, depreciation cannot be denied on the ground......
September 30, 2016 Case Laws Income Tax

Once the revenue is accepting the status of the assessee being approved gratuity fund and has been extended the benefit of the approved gratuity fund after the......
September 29, 2016 Circulars Customs

Discontinuation of practice of making manual debits on physical copy of Advance Authorizations registered at EDI Customs port - Order-Instruction
September 29, 2016 Circulars Central Excise

Revised Monetary Limits for adjudication of Show Cause Notice in Central Excise and Service Tax-reg - Circular
September 29, 2016 Case Laws Income Tax

Amortization of expenditure u/s 35D - under the very same provisions benefit is allowed for the first two Assessment Years and, therefore, it could not have been denied.....
September 29, 2016 Case Laws Income Tax

Payment of bonus to employees - There is no dispute that this amount was paid by the assessee to its employees within the stipulated time. Embargo specified under......
September 29, 2016 Case Laws Income Tax

Income from house property - if the maintenance charges etc. are stipulated to be payable by the licencee or the lessor it must form a part of the rent for the purpose......
September 29, 2016 Case Laws Income Tax

When the entire block of purchases made by the assessee is disallowed, the same would have automatic and direct impact on bringing up the Gross Profit ratio of the......
September 29, 2016 Case Laws Income Tax

Entitlement for interest u/s 244A - even if, where the delay in filing of return is condoned, still when it is attributable to the assessee, there is justification on......
September 29, 2016 Case Laws Income Tax

The expenditure incurred by the assessee on conversion of convertible debentures into equity shares would have to be treated as capital expenditure - HC
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......

1 ....19 20 21 222324 25 26 27........ 117

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

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

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H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

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

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

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?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

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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