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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1501 to 1550 of 5838 Records

1 ....27 28 29 303132 33 34 35........ 117

September 8, 2016 Case Laws Income Tax

Disallowance u/s 040(a)(ia) - the amount paid by the AOP (Joint-venture) to its member without deduction of tax - works contract, since the payee has admittedly filed......
September 8, 2016 GST

GST bill - One more step - President Pranab Mukherjee gives assent to the constitutional amendment bill today - now, the government is expected to notify the GST Council soon
September 7, 2016 Notifications Income Tax

Agreement for Avoidance of Double Taxation of Income Derived From International Air Transport - Republic of Maldives - Notification
September 7, 2016 Notifications Companies Law

Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 - Notification
September 7, 2016 Case Laws Service Tax

In the case of outbound shipment destination of goods shall be outside India. Therefore, place of provision of service of outbound shipment shall be outside India as per....
September 7, 2016 Case Laws Service Tax

Taxability of services provided in relation to outbound shipment and inbound shipment - the agreement entered in on on principal to principal basis and not as agent of......
September 7, 2016 Case Laws Service Tax

Refund claim – time bar – CENVAT credit - input service - export of BAS - credit shall be taken till the last day of the given period, namely the quarter, the claim for.....
September 7, 2016 Case Laws Central Excise

Cenvat credit - service of Event Management and Video Tape Production - used in or in relation to the manufacture of goods - credit availed during the inauguration of......
September 7, 2016 Case Laws Central Excise

Refund claim - the doctrine of unjust enrichment is established, even if the credit notes are issued after clearance of goods. - AT
September 7, 2016 Case Laws Central Excise

Cenvat credit - Mono Block Concrete sleepers(MBC) - Cenvat credit on railway track which are used as handling system for raw material is admissible as these are......
September 7, 2016 Case Laws Central Excise

While interpreting an exemption notification, there is no room of any intendment and regard must be had to the language used therein. - AT
September 7, 2016 Case Laws Central Excise

Notification 30/2004-CE dated 9.7.2004 - entitlement for exemption benefit - payment of amount under sub-rule (3)(i) of Rule 6 will make the assessee eligible for......
September 7, 2016 Case Laws Customs

Imposition of Redemption fine - violation of restriction for unloading of appellant’s imported goods at Dighi Port - Ignorance of law is no excuse – some leniency......
September 7, 2016 Case Laws VAT and Sales Tax

Demand of interest - cheques given by petitioner to Enforcement Wing Officials during inspection got dishonoured - In the absence of any assessment, even provisional,......
September 7, 2016 Case Laws VAT and Sales Tax

Validity of surprise inspection report – TNVAT Act, 2006 - Since the petitioner has raised the question of jurisdiction and the respondents have stated that there is......
September 7, 2016 Case Laws Income Tax

Unexplained investment u/s 69B - Applicability of Sections 64 and 65 - clubbing of income - assessee's wife and son are the Directors of M/s. Avis Motors Pvt. Ltd. -......
September 7, 2016 Case Laws Income Tax

Accrual of income - advances received by the assessee from M/s DLF Ltd. and CBDL were for sale of development rights. Since the assessee failed to sell any such rights......
September 7, 2016 Case Laws Income Tax

Levy of penalty u/s.271D - assessee had taken cash loan from her husband and mother-in-law which has been repaid in cash - the expression “reasonable cause” in section......
September 7, 2016 Case Laws Income Tax

Additions u/s 68 - A.O. has not doubted the genuineness of the purchases. The A.O. made additions toward trade creditors for the simple reason that the creditors have......
September 7, 2016 Case Laws Income Tax

Disallowance of expenses made in respect of partners remuneration u/s.40(b) - undisclosed income - assessee-firm is engaged in only business of Green Plaza Project and......
September 7, 2016 Case Laws Income Tax

Taxing Agricultural Income as "Income from other sources" - if there is neither anything in its condition, nor anything in the evidence to indicate the intention of its.....
September 7, 2016 Case Laws Income Tax

Allowability of depreciation on ‘Furniture and Fixture’, forming part of the leased assets, income from which is assessable u/s. 22 of the Act as ‘Income from house......
September 7, 2016 Case Laws Income Tax

There were no efforts or contributions made by the Directors to carry on the business of the company as in-fact no business was carried on by the assessee company during....
September 7, 2016 Case Laws Income Tax

Revision u/s 263 - addition u/s 2(22)(e) - deemed dividend - This section does not visualize a case of substitution of the judgment of the Commissioner for that of the......
September 7, 2016 Notifications Service Tax

Exemption in relation to services provided towards renting of precincts of a religious place meant for general public - scope of exemption amended
September 6, 2016 Case Laws Service Tax

Demand of duty – transportation of the goods from pit head to Railway siding within the mining area - tax discharged by service receiver under reverse charge mechanism......
September 6, 2016 Case Laws Service Tax

CENVAT credit - Registration is mere technical formality to bring the taxpayer to the fold of law without curtailment of the right of the taxpayer to be subject to other....
September 6, 2016 Case Laws Service Tax

Preparation of photo identify card cannot be considered to fall within the ambit of photography service as per ambit of Section 65(78) as well as Section 65(79) of the......
September 6, 2016 Case Laws Central Excise

Whether under the facts and circumstances of the case, labelling and packing of ‘handmade Biri’ in printed plastic wrappers with the aid of power–operated machine to......
September 6, 2016 Case Laws Central Excise

Valuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - the place of removal is not.....
September 6, 2016 Case Laws Central Excise

SSI Exemption - use of brand name of others - No effort has been made to investigate and ascertain the actual transaction value - In the absence of a thorough......
September 6, 2016 Case Laws Central Excise

SSI exemption - two appellants are two units only on paper but in practice and as per ground realities, they are one business only, which is very much evident - not......
September 6, 2016 Case Laws Central Excise

Cenvat credit - structural items such as M.S. angles, M.S. Channels, CTD Bar, TMT Bar, etc. and welding electrodes - the structural items used in the fabrication of......
September 6, 2016 Case Laws Central Excise

Valuation - includability - amount of royalty paid by customers in the assessable value of CD-ROMs manufactured - SCN is presumptive and hence, the same is not sustainable. - AT
September 6, 2016 Case Laws Customs

Import of car for use by the company - The appellant chose the second route and have failed to produce necessary certificate to avail the benefit of said notification.......
September 6, 2016 Case Laws Income Tax

The foreign party broadcasts the contents through its satellite and in lieu of such broadcasting, foreign party was paid various sums from time to time - The payment......
September 6, 2016 Case Laws Income Tax

Speculation business - there is a vital difference between "creation" and "transfer" of shares - allotment of shares cannot be termed as purchase - the assessee cannot......
September 6, 2016 Case Laws Income Tax

Registration of the assessee society u/s 12AA(3) & (4) cancelled - allegations of the ld. Pr. CIT that the funds were siphoned off for the purpose other than the......
September 6, 2016 Case Laws Income Tax

Reopening of assessment - accommodation entries - AO has not applied his independent mind while recording the reasons in this case and, therefore, proceedings under......
September 6, 2016 Case Laws Income Tax

CIT may not agree with the view taken by the ld AO. Anyway, this does not make the order passed by the ld Assessing Officer unsustainable in law as on the issue of......
September 5, 2016 Case Laws Central Excise

Transfer of unutilized credit - shifting of a factory - a shifted unit if dealt discriminately under Rule 10(1) of CENVAT credit Rules, 2004, use of the word shifts in......
September 5, 2016 Case Laws Service Tax

CENVAT credit - erection/construction of pipeline or conduit cannot be considered as part of construction of building of civil structure or part thereof. Thus, appellant....
September 5, 2016 Case Laws Service Tax

Imposition of penalty - failure to furnish list of relevant documents - it cannot be concluded that appellants contravened the provisions of Rule 5(2) of the Act, which.....
September 5, 2016 Case Laws Service Tax

Import of services - are branches and head offices separate entities so as to attract service tax on outflow by head office to branches? - The transfer of funds by gross....
September 5, 2016 Case Laws Service Tax

Rejection of VCES declaration - non-payment of requisite 50% amount before the due date - there is no provision in the scheme to condone the delay in payment - AT
September 5, 2016 Case Laws Service Tax

Set top boxes are integral part of the services provided by the appellant as the same enhanced the receipt of the signals by the customers of the appellant – service tax....
September 5, 2016 Case Laws Service Tax

Extended period was invoked, not for recovery of non-levied tax but, merely to impose penalties under section 76 and 78 of Finance Act, 1994. The finding of the first......
September 5, 2016 Case Laws Central Excise

Cenvat credit - service tax paid on input services of technology development received - this project of technology development for liquid filled hard gelatine capsule......
September 5, 2016 Case Laws Central Excise

Valuation - inclusion of unutilized credit in the cost / assessable value of grey fabrics - their final product was being sold by the assessee at the transactional value....
September 5, 2016 Case Laws Service Tax

Cenvat Credit - The department cannot blow both hot and cold. When the department has accepted tax on the services provided by sister concerns to appellant, then they......

1 ....27 28 29 303132 33 34 35........ 117

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A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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F: Transfer of ITC without filing ITC-02

F: assessment order

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

F: Stock damaged in recent floods

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H: Goods matched documents like e-way bill and invoices; detention order ...

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H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

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

H: Microphone Tech Classification: Functionality Over Technology.

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

A: No GST is applicable for the services provided by the Director under p...

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