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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1301 to 1350 of 5838 Records

1 ....23 24 25 262728 29 30 31........ 117

September 21, 2016 Case Laws Income Tax

Once the commission is accepted to have been paid, there is no logic in disallowing such expenditure by holding that it was excessive. It is for the assessee to......
September 20, 2016 Case Laws Service Tax

Demand of service tax on advances received - works contracts - advances made cannot be subject to tax if such advances are adjusted against dues for rendering of service....
September 20, 2016 Case Laws Service Tax

Refund claim - Notification No. 40/2012-S.T. - SEZ unit - in the absence of any permission from the Development Commissioner to use said services, the discharging the......
September 20, 2016 Case Laws Central Excise

Refund claim - claim filed after about 10 years from the relevant date - unutilized Modvat credit in Modvat account which could not be used for payment of duty as the......
September 20, 2016 Case Laws Central Excise

Duty liability - sugar cleared for export but was not exported - a certificate issued by one of the authorities who has been appointed by a statute, cannot be overlooked....
September 20, 2016 Case Laws Customs

Rejection of refund claim - impact of rejection of value for subsequent imports to the earlier imports - declared value could not have been rejected for assessment......
September 20, 2016 Case Laws Customs

Maintainability of writ petition - it is not the legal position that once a petition is admitted, it cannot be dismissed on the ground of alternative remedy. - HC
September 20, 2016 Case Laws Customs

Valuation - inclusion of royalty in the value of imports - Running royalties are condition of sale for the transaction value and thus needs to be added in the value for.....
September 20, 2016 Case Laws VAT and Sales Tax

Penultimate sale - export consignment - When the revisional authority noticed discrepancies in the different documents supplied by the assessee, he was within his rights....
September 20, 2016 Case Laws VAT and Sales Tax

The cleaning material used for the purpose of cleaning the building and other facilities, furniture etc cannot be treated as a consumable used in relation to setting up.....
September 20, 2016 Case Laws Income Tax

Settlement of cases - the said mechanism is a complete code in itself and merely because of the fact that an interim admission order has been passed u/s 245(D)(2C), it......
September 20, 2016 Case Laws Income Tax

For an alleged mistake allegedly made by the Assessing Officer, the assessee made the miscellaneous application seeking modification of the order passed by the Tribunal.....
September 20, 2016 Case Laws Income Tax

Disallowance made u/s 40A(3) - cash payment - the assessee retail vendor had made payment to the said agent (wholesale licensee) would fall under the exception provided.....
September 20, 2016 Case Laws Income Tax

Reopening of assessment - loss claimed on the gross receipts - assessee has maintained books of accounts are required u/s 44AA(2) but had not got the accounts audited as....
September 20, 2016 Case Laws Income Tax

Status of AOP - property purchased by the husband and wife in the joint names - As per the provisions of Section 45 of the Transfer of Property Act in case of joint......
September 20, 2016 Case Laws Income Tax

Addition u/s 69 - sale of shares - Since the assessee has credited the amount of sale in its books of account which may represent the allegedly bogus sales consideration....
September 20, 2016 Case Laws Income Tax

Unexplained investment in immovable property - addition u/s 69 - AO, before referring the matter to DVO for valuation of the investment in the property, should have......
September 20, 2016 Case Laws Income Tax

Addition on account of borrowed fund from villagers - The burden of proving the onus is on the assessee to produce the creditors specifically when the facts and......
September 19, 2016 Case Laws Service Tax

Refund claim - evidence of payment of service tax to the builder - applicant is a purchaser of an apartment/flat/residence from a builder or a developer - Period of......
September 19, 2016 Case Laws Service Tax

Refund claim - the protest was lodged within reasonable time of the appellant becoming aware that the amounts were not recoverable as Service Tax. That is sufficient to.....
September 19, 2016 Case Laws Central Excise

Valuation - CNG - inclusion of services charges paid to private parties (PP) in the transaction valuation - whether price charged for sale of CNG to OMCs can be......
September 19, 2016 Case Laws Central Excise

Input Service Distributor (ISD) - appellant cannot be considered as a manufacturing unit of input service distributor, M/s PPPL, for the purpose of availing CENVAT......
September 19, 2016 Case Laws Central Excise

100% EOU - Classification - whether epoxy resin should be treated as consumables as per appellant or as a raw material as per Department which forms part of the final......
September 19, 2016 Case Laws Customs

The benefit of the Notification No. 12/2012-Cus is available to NSOP (Non Schedule Operator’s Permit) holder for the specified categories of revenue flights( with......
September 19, 2016 Case Laws Customs

Cancellation of DEPB licence - The goods imported and cleared under DEPB licence much before the issue of show-cause notices, therefore at the time of import of the......
September 19, 2016 Case Laws Customs

Rejection of refund claim - SAD - ground of limitation - Revenue cannot first refuse to accept the refund claim on the ground of provisional assessment and then to......
September 19, 2016 Case Laws Income Tax

Reopening of assessment - deduction under section 80IB(10) - whether retrospective amendment cannot be a ground for reopening assessment beyond a period of four years? - Held No - HC
September 19, 2016 Case Laws Income Tax

Section 88E of the Act does not envisage any distinction between total income computable under the normal provisions of the Act and that computable under Section 115JB......
September 19, 2016 Case Laws Income Tax

Addition u/s 40A - disallowance being the 50% of salary paid to Director - she pays tax at the maximum marginal rates and hence there is no diversion of taxable income. - AT
September 19, 2016 Case Laws Income Tax

Depreciation on electrical installation - rate of depreciation - electrical installation is integral to the plant and machinery used for manufacturing steel - CIT(A) has....
September 19, 2016 Case Laws Income Tax

If the assessee or the deductee felt that no TDS or lower TDS was deductible for any reason, they should have approached the payee to grant a certificate for no......
September 19, 2016 Case Laws Income Tax

Payment of expenditure in cash in excess of ₹ 20,000/- - Provisions of section 40A(3) are not applicable to capital expenditure. - AT
September 19, 2016 Case Laws Income Tax

Since the penalty is levied by HPCL for non-fulfillment of some dealership condition falls within the purview of business expenditure, hence the same is allowable......
September 17, 2016 Notifications GST

All the remaining provision of The Constitution (One Hundred and First Amendment) Act, 2016 comes into effect w.e.f. 16-9-2016
September 17, 2016 Circulars Central Excise

Rebate of duties paid on raw materials used in manufacture or processing of export goods and admissibility of duty drawback in such cases - Circular
September 17, 2016 Circulars Central Excise

Supply of goods manufactured by EOUs without payment of Central Excise Duty against Advance Licence/Authorisation - Circular
September 17, 2016 Case Laws Service Tax

Once information is declared in the balance sheets of the company, allegation of suppression of such information is not sustainable inasmuch as balance sheet of......
September 17, 2016 Case Laws Service Tax

Non-receipt of amount of service tax from his client cannot be adopted as a excuse for non-payment of service tax to the exchequer when the liability lies heavily on the....
September 17, 2016 Case Laws Service Tax

Reverse charge - Business auxiliary services - reimbursement of expenses to the agent appointed in Myanmar for procurement certain services - not taxable - Demand set aside - AT
September 17, 2016 Case Laws Service Tax

Taxability of GTA services - no consignment notes were being issued - reverse charge - Liability does not arise on the sugar factory. - AT
September 17, 2016 Case Laws Central Excise

Cenvat Credit with respect to EOT Crane and Gratings availed by the Appellant is available - such platforms are essential for operating the machines used in the......
September 17, 2016 Case Laws Central Excise

Levy of penalty - The action of the Commissioner (Appeals) reducing the penalty under Rule 15 read with Section 11AC ibid for the period April .2009 to February 2011,......
September 17, 2016 Case Laws Central Excise

Valuation - interconnected / related parties - moulds which have been given by KBX to PSML cannot be a reason to state that they had interest in the business of each......
September 17, 2016 Case Laws Customs

Valuation - The value of ‘engineering drawings’ is a post-importation cost. No evidence has been adduced to show that the provision of these ‘drawings’ is conditional to....
September 17, 2016 Case Laws Customs

Refund of the amount paid as pre-deposit pending investigation along with interest - sanction of refund claim but credited to consumer welfare fund - import of branded......
September 17, 2016 Case Laws Customs

Absolute confiscation under section 111(i), (j) and (m) of the Customs Act, 1962 - cut and polished diamonds and pendants - The crime is of higher gravity - absolute......
September 17, 2016 Case Laws VAT and Sales Tax

Interestate sale of cement - whether the appellant is entitled to dual benefit of partial exemption under the notification dated 06.05.1986 and also the lower rate of......
September 17, 2016 Case Laws Income Tax

Provisions of Sec. 194C and Sec. 194J were not applicable to the assessee as regards payment of liaisoning charges. - AT
September 17, 2016 Case Laws Income Tax

The information gathered subsequent to the assessment year under consideration cannot be basis for estimation of inflation of purchases for the earlier assessment year......
September 17, 2016 Case Laws Income Tax

Once the assessee has succeeded on quantum issue in preceding assessment year, the mere fact that he has not preferred any separate appeal in the impugned assessment......

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F: Transfer of ITC without filing ITC-02

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

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H: Cash found in lockers linked to temple trust and educational foundatio...

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

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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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 ...