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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1451 to 1500 of 5838 Records

1 ....26 27 28 293031 32 33 34........ 117

September 11, 2016 Case Laws Service Tax

There is no service tax liability on the appellant engaged in providing Mid Day Meals to various schools and are getting paid for the same from the Schools/Government - AT
September 11, 2016 Case Laws Service Tax

Rejection of refund claim - Rule 5 of CCR, 2004 - period of one year provided u/s 11B cannot start on any date before end of the quarter, it has to be reckoned from next....
September 11, 2016 Case Laws Service Tax

Whether the toll tax collected by the appellants at the toll plaza under an agreement with MCD would call for payment of Service Tax on the amount retained by them under....
September 11, 2016 Case Laws Service Tax

Airport taxes as also the passenger service fees collected by the airlines on behalf of the airports and paid to them are not includable in the assessable value for the.....
September 11, 2016 Case Laws Central Excise

Deemed manufacture - marketability - crude items processed out of the blanks - The products which are manufactured by the appellant from raw material/ blanks can be......
September 11, 2016 Case Laws Central Excise

Manufacture - Isolated soya protein - the starting point of the making process is de-oiled cake, i.e. de-fatted. The net result is that the final product - isolate soya.....
September 11, 2016 Case Laws Central Excise

The directions to file appeal are required to be given by the Commissioner only to the very same adjudicating authority is the mandate of the Section 35E(2) of the Act - AT
September 11, 2016 Case Laws Central Excise

Cenvat credit - the substantial benefit of credit on 'Capital Goods' cannot be denied on some procedural ground - AT
September 11, 2016 Case Laws Central Excise

Area Based Exemption - benefit under Notification No. 50/03-CE - if the plants and machineries are in replacement of the old plant and machinery, but the object of......
September 11, 2016 Case Laws Central Excise

Whether re-packing of the goods after marking the supply order No., No. of objects inside the packet and other necessary details for due identification at the......
September 11, 2016 Case Laws Central Excise

Whether the appellant is entitled to avail cenvat credit on capital goods which were sent to their sister unit who are job worker under Rule 4(5)(a) of Cenvat Credit......
September 11, 2016 Case Laws Central Excise

Cenvat Credit - Without the factory including the canteen, being clean and tidy, the efficiency would get drastically reduced. Further, it should be borne in mind that......
September 11, 2016 Case Laws Customs

Refund claim - Import of 8 consignments of ferrite magnets - importer did not claim the benefit of Notification No. 12/2012 in the Bill of Entry so filed - refund allowed - AT
September 11, 2016 Case Laws Customs

Refund claim - Section 27 of the Customs Act, 1962 - it is not in dispute that irrespective of any type of record in the department, the register by whatever name it is.....
September 11, 2016 Case Laws Customs

Refund of SAD - goods imported from Nepal - Notification No. 124/2000 amending the earlier Notification No. 37/96 and enlarging the scope of exemption from basic customs....
September 11, 2016 Case Laws VAT and Sales Tax

Classification - bitumen and bitumen emulsion are one and the same commodity - SC
September 11, 2016 Case Laws VAT and Sales Tax

Levy of entry tax on packing material of tea upheld - SC
September 11, 2016 Case Laws VAT and Sales Tax

Restriction on input tax credit - Such a provision cannot have retrospective effect, more so, when vested right had accrued in favour of these dealers in respect of......
September 11, 2016 Case Laws VAT and Sales Tax

Restriction on input tax credit - it is not the right of the 'dealers' to get the benefit of ITC but its a concession granted by statute - As a fortiorari, conditions......
September 11, 2016 Case Laws VAT and Sales Tax

Declared goods - roasted groundnuts - rate of tax - Prior to the promulgation of the 2004 circular the 1979 circular held the field and all transactions in roasted......
September 11, 2016 Case Laws VAT and Sales Tax

Taxability - Indian Made Foreign Liquor - The intention of the rule maker is that the tax is paid only once. It is held that it becomes a tax free good and as the words.....
September 11, 2016 Case Laws Companies Law

Petitioner Company to adopt calendar year as financial year of Holding Company for the purpose of consolidation of accounts permitted - Tri
September 11, 2016 Case Laws Indian Laws

Charging excess amount than MRP on beer - Legal Metrology (Packaged Commodities) Rules 2011 - the definition of “retail dealer” and “retail sale price” takes in sale of.....
September 11, 2016 Case Laws Income Tax

Excessive shortage in the Sesame seeds account - assessee has failed to quantify the shortage/loss due to substandards material - Considering the smallness of the......
September 11, 2016 Case Laws Income Tax

Expenditure incurred on renovation of showroom was not incurred on any capital outlay. Therefore, the expenditure is revenue in nature. - AT
September 11, 2016 Notifications GST

Provisions relating to Formation of GST Council comes into effect from 12-9-2016 - The Constitution (One Hundred and First Amendment) Act, 2016 - Notification
September 11, 2016 Case Laws Income Tax

Assessee is not eligible for exemption u/s. 54F of the Act for construction of swimming pool - AT
September 11, 2016 Case Laws Income Tax

Addition in respect of gift receipt - merely by giving evidence of identity and credit worthiness of donor, genuineness cannot be taken to be established automatically,.....
September 11, 2016 Case Laws Income Tax

The delay penalty (price reduction) will be deductable while computing profits on the basis of actual invoices raised, amount earned on these invoices and difference......
September 11, 2016 Case Laws Income Tax

Chargeability to capital gains tax in India - Applicant, a tax resident of Mauritius - transfer of 9,870,912 shares of an Indian Company - applicant is not chargeable to....
September 11, 2016 Case Laws Income Tax

Notice deemed to be valid in certain circumstances - application of provisions of Section 292-BB in the case of the assessee when the notice though not proved to be......
September 11, 2016 Case Laws Income Tax

The action of reopening of assessment can be resorted to by the AO only if he has tangible material at his command to form a reasonable belief that income chargeable to.....
September 11, 2016 Case Laws Income Tax

Penalty u/s 271D - receipt of unsecured loan in cash - a Limited Company right from being formed is assisted by Chartered Accountant and Company Secretary, who are well.....
September 9, 2016 Case Laws Income Tax

The service fee payable by the applicant to DRL Russia under the agreement for promotion of goods cannot be regarded for the purpose of fees for technical services. - Not taxable - AAR
September 8, 2016 Case Laws Service Tax

Availability of exemption-Notification No. 4/2013-SC dated 1st March, 2013 - in case there is a common agreement of obtaining the sanction and then build an individual......
September 8, 2016 Case Laws Service Tax

Cenvat credit - input services used for sale of waste and scrap which is arising out of manufacturing of final product - Auction Service is eligible input service and......
September 8, 2016 Case Laws Service Tax

Cenvat credit - input services - the appellants are entitled to cenvat credit on the insurance services used for insuring plant and machinery, building, stock and other.....
September 8, 2016 Case Laws Service Tax

Denial of refund claim - Rule 5 of CCR, 2004 – input services – export of services – export turnover - branches turnover neither included in export turnover nor in the......
September 8, 2016 Case Laws Customs

Claim of exemption from SAD under Section 3(5) of the Customs Tariff Act, 1962 - Applicant is eligible to claim the benefit of exemption from payment of SAD under......
September 8, 2016 Case Laws Customs

Valuation - import of goods from third party and sale in India under the brand name of foreign holding company - applicant and the overseas third party manufacturers do.....
September 8, 2016 Case Laws Customs

Refund of export duty - Once the assessment of levy has become final the assessee cannot seek to reopen it nor can he claim refund without reopening such assessment,......
September 8, 2016 Case Laws VAT and Sales Tax

Validity of orders of assessment – TNVAT Act, 2006 – several issues could be sorted out if personal hearing is granted in which the dealer can be called upon to clarify.....
September 8, 2016 Case Laws VAT and Sales Tax

The appellants were neither paying the rubber cess nor collecting the same from the traders to whom they have sold the goods. Therefore, the notional rubber cess could......
September 8, 2016 Case Laws Indian Laws

The demand of entertainment tax from the exhibitors for the period specified in the notification dated 29.3.2008 (Annexure-I) is illegal and therefore the assessment to.....
September 8, 2016 Case Laws Income Tax

The NOIDA has been constituted by the State Act and, therefore, entitled to exemption of payment of tax at source under section 194-A(1) of the Act. - HC
September 8, 2016 Case Laws Income Tax

Section 13 does not debar the main whole-time trustee/trustees from meeting their basic needs from the funds of the institution/trust particularly when they are not......
September 8, 2016 Case Laws Income Tax

Transfer pricing adjustments - TPO directed to take into account 30% additional cost base to account "free of cost" material and revised the OP/TC margin of 13.65% for......
September 8, 2016 Case Laws Income Tax

TDS u/s 194H - non deduction of tds - genuineness of the transaction - a desperate attempt has been made by the AO to characterize the payments made by the Assessee to......
September 8, 2016 Case Laws Income Tax

The entire addition was based on the conditional surrender made by the assessee. The AO did not honour the condition of not levying penalty and went ahead and issued......
September 8, 2016 Case Laws Income Tax

The loss cannot be called notional since the fall in the exchange rate has already taken place in the accounting year. - AT

1 ....26 27 28 293031 32 33 34........ 117

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F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

F: Stock damaged in recent floods

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

A: ELECTRONIC CASH LEDGER