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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1201 to 1250 of 5838 Records

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September 27, 2016 Case Laws VAT and Sales Tax

Taxability - classification of goods - rexine cloth - HVAT - the product being manufactured by the appellant, namely, coated fabric also known as leather cloth/rexin......
September 27, 2016 Case Laws Income Tax

TDS u/s 194A - a cooperative bank was not required to deduct tax from the payment of interest on time deposits of its members paid or credited before 1st June 2015 - HC
September 27, 2016 Case Laws Income Tax

Since the transaction was relatable to acquisition of capital asset, namely, plant and machinery by way of import from Japan, this Tribunal is of the considered opinion.....
September 27, 2016 Case Laws Income Tax

In deposit of trading receipts of the firm in the bank account of the partner, the assessee has not violated any of the provisions of the Income Tax Act, even if it may.....
September 27, 2016 Case Laws Income Tax

Net profit computation - rejection of books of accounts - when declared income is more than the estimated income applying 8% of the works contract, no addition can be made - AT
September 27, 2016 Case Laws Income Tax

Mere erroneous claim in the absence of any concealment or furnishing of inaccurate particulars is not a ground for levying penalty especially when there is nothing on......
September 27, 2016 Case Laws Income Tax

CIT(E) should be considering only the charitable side of the institution and grant the registration. Of course, he chooses or expects the trust will misuse the......
September 27, 2016 Case Laws Income Tax

Addition to additional income offered during the survey action - dumb document - relevance / validity of statement made u/s 133A - threat undue influence or coercion -......
September 27, 2016 Case Laws Income Tax

Relevance / validity of statement made u/s 133A - Even if, for the sake of arguments, we assume it so, it is to be noticed that the assessee had paid taxes on the income....
September 27, 2016 News GST

CBEC releases Draft Rules and Formats - Draft GST Registration Rules, GST Payment Rules and GST Invoice Rules with formats
September 26, 2016 Case Laws Service Tax

Since the services of renovation and modernization were provided by the service provider in the form of works contract which is excluded from the definition of input......
September 26, 2016 Case Laws Service Tax

The action of the appellant of suo motu omitting the portion of the refund claim not eligible for refund has only facilitated the department and does not vitiate the......
September 26, 2016 Case Laws Central Excise

Demand of differential duty - misdeclaration of MRP on gas stoves - The MRP of the product on cartons was enough and does not require presence of gas stove in the carton....
September 26, 2016 Case Laws Central Excise

Imposition of penalty - inadmissible availment/utilization of Cenvat credit in the name of Baddi unit - In the instant case, the ‘surrender’ is not voluntary and levy of....
September 26, 2016 Case Laws Central Excise

Appellant have, suo motu, reversed the Cenvat credit under dispute along with the interest prior to the enquiry initiated against them by the Revenue and issuing the......
September 26, 2016 Case Laws Income Tax

Change in method of valuation of stock - from “lowest price during the year” to the “weighted average cost” formula - So long as the change made by the assessee in his......
September 26, 2016 Case Laws Income Tax

If the assessee makes investments or deposits in the scheduled bank and claims the deposits as accumulated for the purpose of section 11(1)(a) or 11(2), the investment......
September 26, 2016 Case Laws Income Tax

Additional depreciation on windmil - A close reading of the provision brings out that there is no requirement that the windmill should be used in any manufacturing......
September 26, 2016 Case Laws Income Tax

Unexplained cash credit - addition u/s 68 - The capacity as well as the genuineness aspect is completely unproved in the present case. - The firms being registered under....
September 26, 2016 Case Laws Income Tax

It seems that assessee is indulged into mal practices of fabricating books of accounts and depicting unrealistic financial data with a view to cheat the public and,......
September 26, 2016 Case Laws Income Tax

Grant of registration U/s 12AA - there is no pension scheme flouted by any of the statutory bodies for the benefit of the lawyers’ community. In our view, the useful and....
September 26, 2016 Case Laws Income Tax

Disallowance of gifts given to Doctors - business expenditure - it was necessary on the part of the assessee to provide complete details containing names, addresses of......
September 26, 2016 Case Laws Income Tax

Scope of Section 43B - there is no difference between employees and employer contribution to PF and if such contribution is made on or before the due date of furnishing.....
September 24, 2016 Case Laws Service Tax

Service tax liability - valuation - reimbursable expenses cannot be added in the assessable value of the C&F services, service tax is payable only on the commission and.....
September 24, 2016 Case Laws Service Tax

Service tax liability - appellant are only pleading on the principle of revenue sharing without actually elaborating on the nature of agreement - Admittedly the......
September 24, 2016 Case Laws Central Excise

Cenvat credit - the credit involved on the inputs lying in stock and destroyed in the fire before being put to use could not be allowed to the Appellant and the same is.....
September 24, 2016 Case Laws Central Excise

Period of limitation - Refund claim - duty paid on discounts which were passed subsequent to the clearance of the goods from the depots - The provision should be read as....
September 24, 2016 Case Laws Central Excise

The evidences in the form of approximation and averaging production as 77.6% and one statement of a Director of the appellant company cannot be called a prudent......
September 24, 2016 Case Laws Central Excise

Manufacture - PET bottle - if they supply pre-form to the job worker to be converted into PET bottles and for the further use in packing the fruit pulp, the same cannot.....
September 24, 2016 Case Laws Customs

The case against all co-noticees comes to an end once the order of settlement is passed in respect of the person entitled to file an application before the Settlement......
September 24, 2016 Case Laws Income Tax

The entire gamut of action of the assessee in engaging in such big ticket land purchase without employing any fund of his own and almost immediate re-sale thereof......
September 24, 2016 Case Laws Income Tax

TDS credit - TDS certificate was issued in the name of the previous owner of the bond. - The fact that the TDS certificate refers to assessment year 2005-06 is of no......
September 24, 2016 Case Laws Income Tax

Addition u/s 40A(3) - bogus expenditure in cas - assessee has directly deposited the cash in the account of the companies and has produced the sales bills of the company....
September 24, 2016 Case Laws Income Tax

Understatement of sales consideration - dubious or bogus or collusive transaction - when the prices will go up and down, that may result in gain or loss, it cannot be......
September 24, 2016 Case Laws Income Tax

Since the return of income was filed beyond the period stipulated under section 139(1) of the Act in view of the provisions of section 80AC, is beyond the scope of......
September 23, 2016 Case Laws Service Tax

Whether services provided by the appellant as commission agent for sale of goods of its foreign principal M/s Barco Control Rooms GMBH, Germany on their behalf is to be.....
September 23, 2016 Case Laws Central Excise

Validity of order directing special audit - Section 14AA of the Central Excise Act, 1944 - The Commissioner has not discussed of the quantum of the duty credit or......
September 23, 2016 Case Laws Central Excise

Disallowance of rebate - goods manufactured by SAIL were exported - alleged procedural lapses for the consignment under consideration have not been alluded to or......
September 23, 2016 Case Laws Central Excise

The assessee cannot be said to be at fault at that time in view of circular of the Board and earlier order of Tribunal in favour of the assessees. Hence, the assessee......
September 23, 2016 Case Laws Customs

To conclude that the imported goods were not PDO but ‘base oil’ and allege mis-declaration on the part of the importer only on the basis of the chemical examiner’s......
September 23, 2016 Case Laws Customs

Testing procedure should not be subject to cross-examination by the appellant as the credibility of the test is not in question and a non-expert may not be in a position....
September 23, 2016 Case Laws VAT and Sales Tax

Sale of apartment - agreement to sell the apartment - works contract - the petitioner does not become works contractor, unless there are materials to indicate that the......
September 23, 2016 Case Laws VAT and Sales Tax

Works contract - valuation - the deduction under the VAT act would be either on the actual value of labour, services and other like charges; or it would be at the......
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

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F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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