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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1701 to 1750 of 5838 Records

1 ....31 32 33 343536 37 38 39........ 117

August 23, 2016 Case Laws Central Excise

Cenvat credit - various input services availed in the captive mines - Regarding Conveyor Extension, shed extending work at Packing Plant and wagon loading, Borewell......
August 23, 2016 Case Laws Central Excise

Whether an appeal would lie against the decision rejecting the request for cross examination - Tribunal has the power to entertain an appeal against the decision......
August 23, 2016 Case Laws Central Excise

Valuation - physician samples - in the absence of any allegation of price at which the samples were being sold by the assessee to the distributor, the value of said......
August 23, 2016 Case Laws Central Excise

Cenvat credit - the activity of repair and maintenance of plant and machinery is an activity which has direct nexus with manufacture of final products and the goods used....
August 23, 2016 Case Laws Customs

The Cess Act was repealed by the legislature with effect from 25.9.2006. If that be so, cess under the Act could not have been levied on any export that was effected......
August 23, 2016 Case Laws Customs

Correctness of enhancement of value of imported goods - no evidence of any nature has been brought out or discussed before such enhancement. Even contemporaneous value......
August 23, 2016 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - KVAT - the very fact that UHT milk is incorporated in the Third Schedule as item No.118 clearly indicates that it is a value......
August 23, 2016 Case Laws Indian Laws

Professional misconduct - While selling the shares held by him the respondent was not acting as a Chartered Accountant. He was not discharging any function in relation......
August 23, 2016 Case Laws Income Tax

Entitlement to benefit of tax deducted at source - TDS belong to co-owners - entire rent realized by the assessee including the amount belonged to co-owners - credit of.....
August 23, 2016 Case Laws Income Tax

Liability to pay penalty u/s. 271C can be fastened only on the person who does not have good and sufficient reason for not deducting tax at source and the burden, of......
August 23, 2016 Case Laws Income Tax

Transfer pricing adjustment - There can be no mark-up on reimbursement of expenses incurred by the assessee prior to incorporation of NDTV Network Plc UK - AT
August 23, 2016 Case Laws Income Tax

As per the provisions of Section 170(2), in the case of amalgamation, the assessment must be made on the successor i.e. the amalgamated company and not on the......
August 23, 2016 Case Laws Income Tax

Addition on account of cessation of liability of unsecured loan - assessee was not having trading liability u/s 41(1) of the Act - No additions - AT
August 23, 2016 Case Laws Income Tax

Denial of deduction of donation u/s 80G - genuine donation or bogus - Since SIES has not specifically stated that the amount received from the assessee was returned back....
August 23, 2016 Notes Service Tax

Adjustment of excess paid service tax – rule 6(3) of STR, 1994
August 23, 2016 Circulars Customs

Guidelines regarding Provisional Assessment under section 18 of the Customs Act, 1962 - Circular
August 23, 2016 Circulars Service Tax

Services provided to the Government, a local authority or a governmental authority with regard to water supply - exemption will include the activity of construction of tube wells.
August 22, 2016 Case Laws Customs

Request for supply of non-RUD before adjudication of the dispute - Since the appellant insisted that non-RUDs and the assessed copies of bills of entries are relevant......
August 22, 2016 Case Laws Customs

Export of handicraft item - wooden furniture - Since the condition of the notification have been substantially complied with by the appellant and the competent authority....
August 22, 2016 Case Laws Service Tax

Business auxiliary services - reverse charge mechanism - The service provider is not situated outside India - No case was set up by the department that in the present......
August 22, 2016 Case Laws Service Tax

Self adjustment of service tax liability with excess tax paid earlier - This is not a case where the amount sought to be adjusted falls under the category of excess......
August 22, 2016 Case Laws Central Excise

Rejection of cross objections as time barred - in the Act, no such time period is prescribed. Time fixed by the learned Appellate Authority was fixed by him and there......
August 22, 2016 Case Laws Central Excise

Valuation - the goods sold to interconnected undertaking have to be assessed to duty at the same value at which the said goods are sold to independent whole sale buyers. - AT
August 22, 2016 Case Laws Central Excise

Captive consumption - that in case duty is paid on the moulds on its transfer to Noida, such duty will be available as cenvat credit to the recipient factory inasmuch as....
August 22, 2016 Case Laws Central Excise

nvat credit - received only invoices without the receipt of inputs in question - the denial of Cenvat Credit on the basis of investigations conducted at the third party.....
August 22, 2016 Case Laws Central Excise

Excisability - Dolochar - Dolochar arises as a combination of Iron Ore, Dolomite and unburnt pieces of coal during the process of manufacture of Sponge Iron - No duty liability - AT
August 22, 2016 Case Laws Central Excise

Cenvat credit - since on the date of receipt of capital goods, the final products were chargeable to nil rate of duty, the appellant becomes in-eligible for availing the....
August 22, 2016 Case Laws Income Tax

Credit of TDS can be given only in the hands where income therefrom is subjected to tax. If accrual of income in respect of the receipts received dejure by joint venture....
August 22, 2016 Case Laws Income Tax

Disallowance u/s.40A(2)(b) being paid by the assessee to the Excise Department on behalf of its sister concern - The assessee route collection and payment of excise duty....
August 22, 2016 Case Laws Income Tax

Addition of income being gift of India Millennium Deposit received as unexplained credit u/s 68 - genuinity stands proved - no addition - AT
August 22, 2016 Case Laws Income Tax

The foreign travel by the Directors was to break the monotony of the daily work and therefore it is not the case of the assessee that the foreign trip of the Directors......
August 22, 2016 Case Laws Income Tax

Revenue is entitled for interest on outstanding amount of TDS only till the date of actual payment of TDS by the assessee to the Credit of Central Government and not......
August 22, 2016 Case Laws Income Tax

Penalty u/s 271B - delay in submitting audit report - AO has not given any adverse finding that it affected the proper computation of income - the breach remains a......
August 22, 2016 Case Laws Income Tax

Accrual of income - income can be said to accrue only when it becomes due and must be accompanied by corresponding liability of the other party to pay the amount and......
August 21, 2016 Case Laws Central Excise

Classification - activated carbon fabrics - is found that it is covered by Note 7 to Chapter 59 which attracts textile fabrics of a kind use for technical purposes......
August 20, 2016 Case Laws Income Tax

ITAT was not right in law in holding that deduction of interest expenses was not admissible u/s 36(1)(iii) of the Income Tax Act, 1961 merely because shares were never......
August 20, 2016 Case Laws Income Tax

Penalty u/s 271B - delay in completion of statutory audit was reasonable cause for non- compliance with section 44AB - penalty cancelled - AT
August 20, 2016 Case Laws Income Tax

The loss incurred in share trading business by such companies, i.e. like the assessee, will not be treated as speculation business loss but normal business loss, and......
August 20, 2016 Case Laws Income Tax

Transfer pricing - Valuation of an intangible asset - revenues generated out of the Intellectual Property (“IP”) or not. - for valuation of an intangible asset, only the....
August 20, 2016 Case Laws Service Tax

Cenvat credit - availed on transportation charges in the process of cleaning and disposal of waste - the disposal of hazardous waste by the appellant is an essential......
August 20, 2016 Case Laws Service Tax

Cenvat credit - insurance premium having been paid for the health insurance of the employees of the factory and Pest Control Service availed to protect the property of......
August 19, 2016 Case Laws Service Tax

On the contract for construction of BPL houses, as awarded by the Board to the petitioners, no service tax is leviable w.e.f. 1.7.2012 - The Board is not entitled to......
August 19, 2016 Case Laws Service Tax

Cenvat Credit - eligible input services - recovery of common shared expenses from the group company - Credit cannot be denied at the service recipients end, alleging......
August 19, 2016 Case Laws Service Tax

Claim of refund of service tax on bad debts recovered - period of limitation - when there is no levy in accordance with the provisions of service tax law the claim for......
August 19, 2016 Case Laws VAT and Sales Tax

Levy of service tax or sales tax - legislative competence - The agreement between Subway and its franchisees is not a sale, but is in fact a bare permission to use. It......
August 19, 2016 Case Laws VAT and Sales Tax

Jurisdiction for surprise inspection or record statement or seize records - Section 48 of the Tamil Nadu Value Added Tax Act, 2006 - there is delegation of power, this......
August 19, 2016 Case Laws Customs

Refund - duty paid on export of goods - whether refund claim can be lodged by an assessee without contesting the original assessments made - original authority directed.....
August 19, 2016 Case Laws Customs

Deemed export - TED refund - Supply of intermediate goods by the DTA unit to 100% EOU unit - When there is an exemption, then, this refund claim was rightly disallowed - HC
August 19, 2016 Circulars Income Tax

Clarifications on the Income Declaration Scheme, 2016 - Circular
August 19, 2016 Circulars Service Tax

Service tax liability in case of hiring of goods without the transfer of the right to use goods - Circular

1 ....31 32 33 343536 37 38 39........ 117

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