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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1651 to 1700 of 5838 Records

1 ....30 31 32 333435 36 37 38........ 117

August 29, 2016 Case Laws Central Excise

Imposition of penalty - non-filing of Annual Return containing details of inputs for the period 2004-05 - other than the non-filing of return, no other allegation has......
August 29, 2016 Case Laws Central Excise

Unjust enrichment - Refund claim - The contract is for a fixed amount and it has been categorically recorded in the impugned order that no excise duty incidence has been....
August 29, 2016 Case Laws Central Excise

Imposition of penalty - non filling of ER-5 and ER-6 returns within the period prescribed - contravention is only a procedural violation and subsequently the required......
August 29, 2016 Case Laws Central Excise

Eligibility - credit on capital goods and area based exemption notification no. 50/2003-CE dated 10.06.2003 - there is no valid legal ground in the present appeal for......
August 29, 2016 Case Laws Income Tax

Addition relating to trade creditors - additions u/s 68 - in view of the categorical finding that the loan amounts were not reflected in the returns of the 37 persons in....
August 29, 2016 Case Laws Income Tax

Reopening of assessment - the information was available only in the valuation report. Giving the information in this manner shall be of no help to the appellant as the......
August 29, 2016 Case Laws Income Tax

TDS u/s 195 - P.E. in India - The payments made by assessee to Gensler-USA were merely for project specific drawings & designs without transfer of technology or know-how....
August 29, 2016 Case Laws Income Tax

The fact remains that the property was settled by way of family arrangement for convenient enjoyment and the property remains with assessee’s son and daughter.......
August 29, 2016 Case Laws Income Tax

Addition u/s 68 - the amount of loan which has been returned to the respective creditors and interest paid thereon cannot be taxed in the hands of the assessee as its income. - AT
August 27, 2016 Case Laws Service Tax

Cenvat Credit - refund - export of services - The registration is not the sole criteria for granting refund, so long the other conditions are satisfied, refund shall be granted - AT
August 27, 2016 Case Laws Service Tax

CENVAT credit – demo cars – capital goods – input – nothing is demonstrated today that a demo car falls in any of the Chapters dealing with capital goods - credit cannot be allowed - AT
August 27, 2016 Case Laws Central Excise

Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have......
August 27, 2016 Case Laws Customs

Validity of statutory provisions - Imposition of penalty on company and directors - he legislature while in view of such situation has granted discretion to the......
August 27, 2016 Case Laws Companies Law

Violation of Clause 49 of the Listing Agreement - whole Time Director chaired the Audit Committee Meeting - levy of penalty of ₹ 5 lac cannot be said to......
August 27, 2016 Case Laws Income Tax

Tribunal was right in confirming the set-off of MAT Credit under Section 115JAA brought forward from earlier years against tax on total income including surcharge and......
August 27, 2016 Case Laws Income Tax

Waiver or reduction of interest - Application u/s 220(2A) - It has also to be verified whether the default in payment of the amount was due to the circumstances beyond......
August 27, 2016 Case Laws Income Tax

TDS liability - period of limitation - It is true that the Court cannot legislate the Act, however, the Assessing Officer also cannot be given unfettered powers, which......
August 27, 2016 Case Laws Income Tax

Mere non filing of return of income does not give jurisdiction to the Assessing Officer to re-open the assessment unless the person concerned has total income which is......
August 27, 2016 Case Laws Income Tax

Depreciation (while claiming deduction u/s.80IA) is optional to the assessee and that once the assessee chooses not to claim it, the AO cannot allow while computing the income. - HC
August 27, 2016 Case Laws Income Tax

TCS - scrap generated from the mechanical working of the material (breaking of the ship) - The assessee is duty bound to collect the TCS from the buyers in terms of......
August 27, 2016 Case Laws Income Tax

Taxability of capital gains - even though the assessee is shown as the co-owner of the said property, the source of funds for investment in purchase of the said property....
August 26, 2016 Case Laws Service Tax

Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not......
August 26, 2016 Case Laws Central Excise

Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained.....
August 26, 2016 Case Laws Central Excise

Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for.....
August 26, 2016 Case Laws Central Excise

To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which.....
August 26, 2016 Case Laws Central Excise

Refund claim - period of limitation - In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point.....
August 26, 2016 Case Laws Customs

Validity of delivery of order by speed post – authorized mode of service – Whether the service of a copy of the order by Speed Post, would constitute valid service under....
August 26, 2016 Case Laws Customs

Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption....
August 26, 2016 Case Laws VAT and Sales Tax

Retrospective amendment - curtailment of the sales tax incentives by way of deferral – constitutional validity - impact on completed assessment - The amended provisions.....
August 26, 2016 Case Laws VAT and Sales Tax

Demand of interest and penalty - bonafide belief - Nature of works contract civil contract or construction contract - appellant paid the tax on the basis of 12% later on....
August 26, 2016 Case Laws Income Tax

Addition u/s 40A(2)(a) r.w.s 69C - whether the appellant has substantiated the plea that the visits made to foreign countries were for promotion of business? - appellant....
August 26, 2016 Case Laws Income Tax

Eligible to claim deduction under sec. 54F - For availing deduction under sec. 54F of the Act, the property though shown as residential on the record of the municipality....
August 26, 2016 Case Laws Income Tax

Donation paid to political party - deduction u/s 80GGC - All the documents indicate that JOGO party is unrecognized registered political party u/s 29A of the......
August 26, 2016 Case Laws Income Tax

CIT u/s 263 has simply directed the AO, without satisfying himself, to verify whether the bifurcation made by assessee was with a view to reduce tax or not. No infirmity....
August 24, 2016 Notes GST

Where supply of goods without transfer to title has to be treated as service, whether on importation of such goods i.e. deemed services, customs duty and GST would be......
August 24, 2016 Case Laws Service Tax

Cenvat Credit - It is neither possible nor practical for any service recipient to verify the fact of payment of service tax by the service provider. Remedy of the......
August 24, 2016 Case Laws Service Tax

Levy of penalty - the assesse's stand that they were under a bonafide belief that no tax liability would fall upon them as the same stands discharged by the......
August 24, 2016 Case Laws Central Excise

Cenvat credit - availed input services credit without payment of value of input service and service tax on such service to the provider of services - violation of Sub......
August 24, 2016 Case Laws Customs

Classification of soyabean oil – by-product in the course of manufacture of lecithin – classifiable under 15071000 as crude oil, whether or not degummed - AT
August 24, 2016 Case Laws Income Tax

Exemption u/s 11 - charitable purpose u/s 2(15) - merely because profits have resulted from the activities of imparting education, it would not result in change of......
August 24, 2016 Case Laws Income Tax

Continuance of registration under section 12A denied - if it is found that the assessee was accepting bogus donations, then that fact can only lead to an inference that.....
August 24, 2016 Case Laws Income Tax

Disallowance of loan processing charges and pre-payment charges paid to the bank - so long as the expenses incurred by the assessee are genuine and not part of any......
August 24, 2016 Case Laws Income Tax

Penalty u/s 271B - threshold limit for getting its account audited u/s 44AB - Business activity or professional activity - gross receipts were only ₹ 42 lakhs -......
August 23, 2016 Notes GST

Meaning and scope of supply under GST (Part 2) - Import of services will be treated as supply and will subject to GST under reverse charge.
August 23, 2016 Notes GST

Meaning and scope of supply under GST (Part 1) - Since CGST, SGST or IGST will be levied on supply of goods or services, it is important to understand this term first
August 23, 2016 Notes Service Tax

Whether the vessels or ships that are afloat are not goods and immovable property? - CESTAT says Yes. - Whether GST would be applicable on sale / supply of floating vessels or ships?
August 23, 2016 Case Laws Service Tax

Operation and Maintenance Management of Well Stimulation Vessel - Classification of service in question under ‘Ship Management Service' under Section 65(95a) upheld -......
August 23, 2016 Case Laws Income Tax

Levy of tax on the whole of the lottery income - the amount was received by the trust and not by the individual in his individual capacity - all the authorities have......
August 23, 2016 Case Laws Service Tax

CENVAT credit – outward transportation of final product from factory gate to customer premises - When the Board has made the relaxation, the assessees in entitled to......
August 23, 2016 Case Laws Service Tax

Refund claim - services availed for developing SEZ - admittedly the appellants had not got the impugned services approved by the Approval Committee - at the time of......

1 ....30 31 32 333435 36 37 38........ 117

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