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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1401 to 1450 of 5838 Records

1 ....25 26 27 282930 31 32 33........ 117

September 14, 2016 Case Laws Central Excise

Whether the appellant being job worker i.e. manufacturer of body building is required pay automobile cess ? - there was no intention of the Administrative Ministry to......
September 14, 2016 Case Laws Central Excise

Manufacture - refilling of Hydrogen gas cylinder - filling process - the activity undertaken by the appellant does not amount manufacture and the appellant is not liable....
September 14, 2016 Case Laws Central Excise

Classification - welded Wire Mesh - the goods in question are more appropriately classifiable as parts of poultry machinery falling within the scope of tariff Entry no. 84369100 - AT
September 14, 2016 Case Laws Customs

Classification - Glyphosate Technical 95% - Paraquat dichloride 42% Technical - the import policy as issued by the DGFT read with the licences given to the appellant are....
September 14, 2016 Case Laws Customs

Valuation - transaction value - the royalty payment is includible in the assessable value of the goods. - AT
September 14, 2016 Case Laws Customs

Demand of SAD - Even though the sales tax was not charged from area from where the goods sold, such area shall not become non taxable territory to apply the proviso of......
September 14, 2016 Case Laws Customs

Confiscation of consignment - under-invoicing of import of Diamonds - Bill of Entry not accompanied with packing list - The element of mens-rea is only parameter to......
September 14, 2016 Case Laws Income Tax

A private complaint without any further investigation by the authorities surely not be a tangible material to enable the AO to form a belief that income chargeable to......
September 14, 2016 Case Laws Income Tax

Direction of special audit u/s 142(2A) for the assessment year where assessment is not pending or without issuing SCN is not value - Direction for special audit only for....
September 14, 2016 Case Laws Income Tax

Consequent to amended provisions section 10B makes it clear that it is a deduction and not exemption, and the computation of income has to be in accordance with the......
September 14, 2016 Case Laws Income Tax

The amount of payment of interest are hire purchases cannot be characterized as interest payable and this provisions of Section 194A of the Act are not attracted in such....
September 13, 2016 Case Laws Service Tax

Cenvat credit - service tax paid on Rent-a-cab service for picking up and dropping down of its employees to the factory and back - credit was rightly denied - AT
September 13, 2016 Case Laws Service Tax

CENVAT Credit - the only irregularity committed by the appellant is that the Headquarters of the appellant was not registered as ISD Distributor. This being a procedural....
September 13, 2016 Case Laws Service Tax

Refund claim - refund claim was made by M/s. A. K. Associates, a proprietary firm of Shri. Kishor Hiralal Daga whereas the Service Tax for which refund was sought for......
September 13, 2016 Case Laws Central Excise

Valuation - amounts collected by the appellants as Sales Tax from the customers but not paid to the State Sales Tax authorities - 50% of the amount not payable to state,....
September 13, 2016 Case Laws Central Excise

Cenvat credit - import of capital goods against the Target Plus Scheme - in the absence of any allegation regarding non receipt of capital goods and the appellant's non.....
September 13, 2016 Case Laws Central Excise

Rebate claim - duty paid on export of goods under Rule 18 of the Central Excise Rules when the appellants were working under area based exemption under Notification......
September 13, 2016 Case Laws Customs

100% EOU - computation of NFE would be financial year wise and which would be the beginning of the financial year following the year under which the manufacturing......
September 13, 2016 Case Laws Customs

The appellant gravely failed to discharge its duties as CHA and thereby grossly violated Regulations 13 & 19 of CHALR, 2004 - Such serious violation on the part of the......
September 13, 2016 Case Laws VAT and Sales Tax

Works contract - sub-contract - The value of the work entrusted to the sub-contractors or payments made to them shall not be taken into consideration while computing total turnover - SC
September 13, 2016 Case Laws Income Tax

Retrenchment compensation paid by subsidiary to the workers of the two units which belonged to the assessee and which were transferred to the subsidiary and which amount....
September 13, 2016 Case Laws Income Tax

Reopening of assessment - The assessee had questioned the territorial jurisdiction of the assessing officer and the assessing officer held that the assessee had lost the....
September 13, 2016 Case Laws Income Tax

Nature of rental income - Income from house property or business income - acquiring and leasing properties - rental/licence fee received by the assessee in respect of......
September 13, 2016 Case Laws Income Tax

Penalty u/s 271(1)(b) - non comply with notice u/s 142(1) - the failure of the assessee to comply with such notice cannot be said to be a default which may justify the......
September 13, 2016 Case Laws Income Tax

Accrual of interest on FDR - once no sum is credited in the books of accounts of the assesssee, it is really not known how any figure reflected in Form 26AS can be......
September 13, 2016 Case Laws Income Tax

Penalty u/s. 271(1)(c) - order passed u/s. 201(1)/201(1A) or u/s. 143(3) - non deduction of tds - not passing order u/s 201(1) before initiation of proceedings u/s 271C.....
September 13, 2016 Case Laws Income Tax

MAT - it is apparent that the assessee company had directly absorbed the profit derived from the sale of its capital asset in the balance sheet thereby avoided to......
September 13, 2016 Case Laws Central Excise

The inclusive definition given in Rule 2(l) of the Cenvat Credit Rules, 2004 covers accounting, which is a broader concept and includes payroll accounting, within its......
September 12, 2016 Case Laws Service Tax

Declared services - The Trade Mark/ License Fee and the payment made in terms of the foreign collaboration agreement by the applicant to H&M GBC are liable to Service......
September 12, 2016 Case Laws Service Tax

The payment of service tax made by main contractor on the activity conducted by the appellant (sub-contractor) is considered as discharge of service tax liability by the appellant - AT
September 12, 2016 Case Laws Service Tax

As the appellant is engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards of BSNL deposit service tax, the appellant is not liable....
September 12, 2016 Case Laws Service Tax

As the appellant has already paid the penalty as per Provisions of Section 73 (4A), therefore, impugned qua imposing penalty under Section 78 of the Act is set aside. - AT
September 12, 2016 Case Laws Central Excise

Whether excess paid duty can be adjusted against the short paid duty, essentially when the assessment is provisional - Held Yes - since after adjusting the duty......
September 12, 2016 Case Laws Central Excise

The assessable value for caustic soda lye supplied by the appellant to its sister unit would be the same as determined for the independent buyers in terms of Section 4(1)(a) - AT
September 12, 2016 Case Laws Customs

Rejection of declared value by customs - import of high speed steel tape - though enhancement of value is found to be sustainable, it is clear that there is no malafide.....
September 12, 2016 Case Laws Customs

Classification of imported goods – ‘Liquid Crystal Display’ for energy meters i.e. LCDs - the correct classification is under Customs Tariff Heading 90138010 - AT
September 12, 2016 Case Laws Customs

The commisioner (appeals) cannot put pre-condition to decide the case in de novo as that would prejudice the mind of the original authority while deciding the issue - AT
September 12, 2016 Case Laws VAT and Sales Tax

Issuance of eligibility certificate - The rejection of the case of the petitioner for issuance of eligibility certificate merely on the ground that the petitioner is......
September 12, 2016 Case Laws VAT and Sales Tax

Once it has been consistently held that residue or waste of something like sugarcane does not amount to manufacturing a distinct product or goods known to the commercial....
September 12, 2016 Case Laws Income Tax

Once the assessee is involved in the business of manufacture of goods or articles which is eligible for claiming deduction u/s 80IB of the Act, job work done in the......
September 12, 2016 Case Laws Income Tax

TDS u/s 194A - the insurance company was not justified in deducting tax at source while depositing the compensation in favour of the claimants. It therefore, cannot......
September 12, 2016 Case Laws Income Tax

The assessee was treated as deem owner for the limited purpose of claiming of depreciation. As such, assessee-company never became the owner of the land and building.......
September 12, 2016 Case Laws Income Tax

Disallowance of Expenses u/s.40(A)(3) - cash payments made to Electricity Company for the supply of Electricity. - the paramount consideration of section 40A(3) is to......
September 12, 2016 Case Laws Income Tax

Major port trusts in India had given confirmation to the assessee port trust that they are being assessed only as a ‘local authority’ and not in the status of a......
September 12, 2016 Case Laws Income Tax

Rejection of P/L A/C prepared by the assessee - the expression used in the statement given u/s 132(4) cannot be taken as determinative factor for deciding the character.....
September 12, 2016 Case Laws Income Tax

Except in the case of Honda Motors Japan, payments made to all other 17 non-resident associate companies do not attract the provisions of S.195 and consequently 40(a)(i)....
September 12, 2016 Case Laws Income Tax

Penalty U/s 271(1)(c) - legal fiction created U/s 40(a)(ia) cannot be extended for levy of penalty U/s 271(1)(c) of the Act as the deeming provision inserted for specific purposes - AT
September 12, 2016 Case Laws Income Tax

Cash expenditure - purchase of land shown as stock in trade - as no expenditure having been claimed by the assessee in the profit and loss account while computing its......
September 12, 2016 News GST

Cabinet approves creation of GST Council and its Secretariat - The Finance Minister decided to call the first meeting of the GST Council on 22nd and 23rd September 2016 in New Delhi.
September 11, 2016 Case Laws Service Tax

Deputing the staff to their own organization would not fall under the category of manpower recruitment and supply agency services - No service tax liability - AT

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