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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1601 to 1650 of 5838 Records

1 ....29 30 31 323334 35 36 37........ 117

September 1, 2016 Case Laws Service Tax

When the Balance sheet entries and the value as reflected in ST-3 returns are based upon different accounting system, and when the entire value stands reflected in the......
September 1, 2016 Case Laws Central Excise

Since the appellant has already paid the duty on the entire quantity cleared, which include free supply quantity and now demanding duty again on quantity discount would.....
September 1, 2016 Case Laws Central Excise

Cenvat credit - rejected/returned goods - credit took on the RBA series invoices and linked to their own original invoices reference - assessee failed to establish or......
September 1, 2016 Case Laws Central Excise

Demand - duty on difference between finished goods reported in their 3CD returns and the RG-1 daily stock account - less quantity of clearance has been shown in their......
September 1, 2016 Case Laws Central Excise

Remission of duty payable on 4082 MTs of molasses - deteriorated due to auto-combustion and ultimately became unfit for consumption - demand of duty set aside - AT
September 1, 2016 Case Laws Income Tax

Applicability of Article 8 visavis Article 24 of DTAA - income assessable to tax at Singapore on the basis of accrual or remittance - The contention of the revenue that.....
September 1, 2016 Case Laws Income Tax

Exemption u/s 11 - Section 13(1)(c) of the Act does not prohibit normal transactions between the trust and the persons referred to in sub-section (3) of the Act. What is....
September 1, 2016 Case Laws Income Tax

Tribunal was right in law in deleting the addition made on account of difference in stock statement as furnished before the bank as compared to shown in books of account - HC
September 1, 2016 Case Laws Income Tax

The matter regarding installation PE is to be verified by AO. If AO reaches a conclusion that there was installation PE, then the income has to be attributed considering....
September 1, 2016 Case Laws Income Tax

Repossession of assets given on hire purchase - loss incurred by the assessee due to sale of repossessed assets are allowable as business loss - AT
September 1, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - salary that was omitted to be declared in the return of income - assessee cannot be made liable for penalty as there is a bona fide mistake of......
September 1, 2016 Case Laws Income Tax

Where there is no evidence of receipt of consideration over and above declared by the assessee and the assessment is either completed u/s 143(3) or even u/s 148 based on....
September 1, 2016 Case Laws Income Tax

Deemed dividend as per section 2(22)(e) - when the assessee borrowed the money from the M/s. Chaitanya Packagings (P) Ltd. the creditor company i.e. M/s. Chaitanya......
September 1, 2016 Case Laws Income Tax

Penalty u/s 271B - Failure to get the books of accounts audited u/s 44AB - assessee was himself ill due to which he could not maintain essential books, hence same......
September 1, 2016 Case Laws Income Tax

Rate of tax under Indo-Russia DTAA - No case has been made out by the A.O. to show that Section 115A and Section 9(1)(vii) are not applicable in the present case as per.....
August 31, 2016 Notifications Service Tax

90% exemption / abatement from service tax for a period of one year for Transport of passengers, with or without accompanied belongings, by air, embarking from or......
August 31, 2016 Case Laws Service Tax

Non fulfilling the obligation to deposit the collected tax to the Government of India - No reason to disbelieve their claim of inability to pay tax owing to lack of......
August 31, 2016 Case Laws Service Tax

Demand of Service Tax in respect of the same transaction on the ground that the deposit of Service Tax was under a different category whereas a different category of......
August 31, 2016 Case Laws Service Tax

Commercial and Industrial Construction Services - confirmation of tax liability on the appellant on a category which is not alleged in the show-cause notice is......
August 31, 2016 Case Laws Customs

Valuation - if it is found that the royalty payment shown in the Books of Account is not related to the present transaction and related to some other transaction, the......
August 31, 2016 Case Laws VAT and Sales Tax

Levying tax at 4/5% on the contractee - if the petitioner furnishes proof of payment of tax by the contractors on the very same turnover, to then consider whether tax......
August 31, 2016 Case Laws Central Excise

Cenvat credit - duty paid goods cleared on their own invoices received back due to defect/rejection - no procedure such as making application or taking permission is......
August 31, 2016 Case Laws Central Excise

Exemption from E. Cess and S.H.E. Cess under Notifications No. 28 and 29/2010 both dated 22.06.2010 is applicable only with respect to Clean Energy Cess levied under the....
August 31, 2016 Case Laws Central Excise

Unjust enrichment - Refund claim - the amount was deposited by the appellant on the direction of the appellate authorities. - question of unjust enrichment does not arise - AT
August 31, 2016 Case Laws Central Excise

Cenvat credit - various light fittings and fixtures were brought into the factory after duty payment and were installed for the intended purposes. To call these items as....
August 31, 2016 Case Laws Indian Laws

Guarantee executed by the defendant - period of limitation extended on account of the acknowledgement of debt, in terms of Section 19 of the Limitation Act, 1963 - as......
August 31, 2016 Case Laws Income Tax

Addition u/s 145A - inclusion of service tax as part of trading receipts - ection 145A of the Act would have no application in cases where service is provided by the Assessee - HC
August 31, 2016 Case Laws Income Tax

Depreciation - prior to ending of the relevant financial year, though the assessee had an opportunity to take possession of the property for the purpose of fit-outs, he.....
August 31, 2016 Case Laws Income Tax

Loss on account of foreign currency forward/option contracts - It is only at the year end that one can still reconcile the hedging transactions with the actual exposure.....
August 31, 2016 Case Laws Income Tax

Claim for depreciation on the leased vehicles - the finding by the ld. CIT(A) of the character of the lease as an operating lease cannot, under the circumstances, be......
August 31, 2016 Case Laws Income Tax

Exemption u/sec. 54F - net consideration computation to be invested or value fixed u/s 50C as stamp valuation - Under provisions of Sec. 54F of the Act, net......
August 30, 2016 Case Laws VAT and Sales Tax

Classification - Product prawn feed - The legislature providing for exemption of such product from payment of tax does not necessarily and by itself imply that the......
August 30, 2016 Case Laws Central Excise

Refund claim - reduction in value - credit notes raised by the Assessee subsequent to the sale/removal of goods - trade discounts given to its buyers including the......
August 30, 2016 Case Laws Central Excise

Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the......
August 30, 2016 Case Laws Central Excise

Duty liability - parts of dumpers and others imported, further repacked and labelled by the appellant and sold - whether the items/parts which are repacked are parts of.....
August 30, 2016 Case Laws Central Excise

Classification - Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan - based on the quotes from Explanatory Notes to HSN, it is clear that the subject items are in the.....
August 30, 2016 Case Laws Central Excise

The process of mixing base paint with tinter amounts to manufacture and is liable to payment of duty at the depot. - AT
August 30, 2016 Case Laws Central Excise

Cenvat credit - excess electricity sold to state govt. - The factum of consumption of electricity generated within the factory partly and sold out partly is an accepted.....
August 30, 2016 Case Laws Service Tax

Taxability of collection of development fee from the passengers – operational, management and development of airport - it cannot be said that the amount so collected is.....
August 30, 2016 Case Laws Central Excise

Cenvat credit - Since lubricants are not falling under the negative list of goods mentioned in the definition clause, credit cannot be denied to the appellant - AT
August 30, 2016 Case Laws Income Tax

Transfer pricing adjustment - the TPO was required to give reasons for discarding the CUP method qua each of the transactions as all the 12 international transactions......
August 30, 2016 Case Laws Income Tax

Industrial gala sold - taxation as STCG or LTCG - The entire payment as per the agreement was in fact made before financial year 1998-99. Occupation certificate was also....
August 30, 2016 Case Laws Income Tax

Expenditure on Cost Guard day function & seminar - whether allowable expenditure u/s. 37(i) - Held Yes - The expenditure has been incurred towards discharge of corporate....
August 30, 2016 Case Laws Income Tax

TDS u/s 194C - non tds on Vehicle / dumper Hire Charges - No contract, either verbal or written, is entered into with the owners / drivers in these cases of purely......
August 30, 2016 Case Laws Income Tax

Reopening of assessment - at the time of issuing notice, it is not incumbent upon the AO to prove conclusively that there is escapement of income - AT
August 29, 2016 Case Laws Service Tax

CENVAT credit – CHA services are utilized by the appellant before the goods were loaded on to the ship and therefore the same falls within the definition of input services- AT
August 29, 2016 Case Laws Service Tax

CENVAT credit - capital goods or inputs? - Supply of tangible goods service – dumpers and tippers – such vehicles will be in the nature of inputs for the purposes of......
August 29, 2016 Case Laws Central Excise

Cenvat credit - manpower supply services - 75% of the service tax, which is sought to be denied is admittedly paid to the Government by the provider of service instead......
August 29, 2016 Case Laws Central Excise

Cenvat credit - The adjudicating authority was not empowered by law to decide optimum quantity of input admissible to be procured for manufacture of unit quantity of......
August 29, 2016 Case Laws Central Excise

Valuation - where on account of delay in delivery of manufactured goods is liable to pay a lesser amount that the generically agreed price as a result of a clause (in......

1 ....29 30 31 323334 35 36 37........ 117

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