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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1951 to 2000 of 5838 Records

1 ....36 37 38 394041 42 43 44........ 117

August 6, 2016 Case Laws VAT and Sales Tax

Constitutional validity of Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 - Interest sale sale - the dealer should produce documents, the details of some......
August 6, 2016 Case Laws VAT and Sales Tax

Rate of tax on the Mango Juc-Fit in liquid form and Mango Fruit Booster, Rasna Utsav and Orange Juc-up in powder form - expression "all processed fruit and vegetables" -....
August 6, 2016 Case Laws Service Tax

Cenvat credit – refund – export of services - relevant date is receipt of inward remittances. In determination of the last date commencing with the date of receipt of......
August 6, 2016 Case Laws Service Tax

Cenvat credit – reversal - refund - 100% EOU - The allegations brought forward by earlier SCN was not brought on record as a result of such investigation by subsequent......
August 6, 2016 Case Laws Companies Law

Rectification of the Register of Members - the transfer of shares in a third company pursuant an order sanctioning a scheme of amalgamation does not require compliance......
August 6, 2016 Case Laws Central Excise

Suo-mot availing credit of excess duty paid - The appellant mistakenly paid the excise duty on the transportation which was otherwise not required to be paid - suo moto.....
August 6, 2016 Case Laws Central Excise

Scrap generated during the repair of the capital goods, cannot be said that the capital goods were cleared as waste and scrap. - Not liable to duty - AT
August 6, 2016 Case Laws Income Tax

MAT - Addition being excise subsidy received to the book profits, as a reserve according to Explanation (b) to Section 115JB - Since the reserve was not created by......
August 6, 2016 Case Laws Income Tax

Reopening of assessment - To declare the order of assessment illegal and to permanently prevent the Assessing Officer from passing any fresh order of assessment, merely.....
August 6, 2016 Case Laws Income Tax

Tribunal was right in holding that the expenses incurred by the assessee in maintaining the Thiruvalluvar statue is revenue in nature on the ground that the statue did......
August 6, 2016 Case Laws Income Tax

Nature of receipts - The expenses such as processing fees, damage charges, verification charges, reimbursement charges and lease rent etc are expenses and they cannot be....
August 6, 2016 Case Laws Income Tax

When the AO found mistakes in the books of accounts of the assessee on verification and consequently, rejected the same, then it ought not to have made additions by......
August 6, 2016 Case Laws Income Tax

Calculation of deduction under Section 80IA - forfeiture of advance - income ‘derived from’ from the running of eligible industrial undertaking or not - Deduction allowed - HC
August 6, 2016 Case Laws Income Tax

Accrual of income - Only when a corresponding liability arises on the ONGC to pay up the accrued amount, the income will become taxable. Thus, the authorities below as......
August 6, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - the claim of the assessee was found to be false claim and explanations offered by the assessee were found by the Revenue to be false and clearly.....
August 6, 2016 Case Laws Income Tax

TDS u/s 194G - the amount in question was not in the nature of commission as defined in clause (i) of Explanation to Section 194H so as to attract the provision of......
August 6, 2016 Case Laws Income Tax

The assessee is eligible for the claim of depreciation u/s 32(1)(ii) on the amount of intangible assets acquired by it as per Business Transfer Agreement - AT
August 5, 2016 Case Laws Central Excise

Cenvat Credit - 100% EOU - Reversal of cenvat credit availed on inputs removed from the factory as such against CT-3 certificate - no reversal of credit is required - AT
August 5, 2016 Case Laws Central Excise

Refund - valuation - price variation clause in the rate contract - excess payment of duty due to downward revision in the price / rate – unjust enrichment - refund allowed - AT
August 5, 2016 Case Laws Central Excise

Classification - Chapter Notes/Section Notes given under the Central Excise Tariff Act, 1985 cannot be made applicable to interpret an entry contained in an exemption......
August 5, 2016 Case Laws Central Excise

Refund claim – relevant date - when the defect was rectified, the date when original return filed needs to be considered - AT
August 5, 2016 Case Laws Central Excise

Refund - portion of carry forward of unutilized credit - during the period credit utilized in the relevant quarters is more than the credit availed by the appellant -......
August 5, 2016 Case Laws Central Excise

Refund - Excess interest deposited – interest calculated at higher rate - excess interest paid was an arithmetic error and need to be rectified. Revenue not allowed to......
August 5, 2016 Case Laws Central Excise

Cenvat Credit - eligible inputs - the impugned order is not sustainable in law as the subject order is merely relied upon the report of the RO without appellant being......
August 5, 2016 Case Laws Service Tax

Valuation - claim of deduction / abatement of goods involved in catering - Notification No.12/2003-Service Tax, dated 20.06.2003 - The bill issued was a composite bill......
August 5, 2016 Case Laws Service Tax

Classification - - vehicle was hired out to third person for the purpose of his journey - There was no tour actually conducted by the appellant in the present case.......
August 5, 2016 Case Laws Customs

Claim of refund of excess CVD paid on import of mobile handsets including cellular phones - Respondents / revenue will now pay to the Petitioner the amount of refund as.....
August 5, 2016 Case Laws Customs

Valuation - arbitrary enhancement of the value of import goods - 100% EOU - There is no case that the respondent has paid any extra consideration to the foreign supplier....
August 5, 2016 Case Laws Customs

Demand of interest - extension of warehousing period after the expiry - This distinguishes the case from the purview of section 72 where none of the circumstance of......
August 5, 2016 Case Laws Customs

Seizure of gold jewellery - allegation smuggling from from SEEPZ SEZ area to Domestic tariff area (DTA) - The proceedings against the appellants are without jurisdiction....
August 5, 2016 Case Laws Income Tax

Penalty u/s 271C - non deduction of tds - when the TDS had to be deducted the question whether TDS had to be deducted under Section 194-C or 194-I of the Act was not a......
August 5, 2016 Case Laws Income Tax

TDS u/s 194LA - assessee is entitled to establish in the assessment proceedings whether the land is agricultural land or not. - HC
August 5, 2016 Case Laws Income Tax

Transfer of cases - the authority has not acted in the spirit in which it has to act while dealing with an issue of transfer. By merely reproducing and taking out the......
August 5, 2016 Case Laws Income Tax

The payment made by the Petitioner to Steria France for the managerial services provided by the latter cannot be taxed as fee for technical services and are not liable......
August 5, 2016 Case Laws Income Tax

Interest u/s 244A on principal claim of refund of tax - AO has not made out the case of delay in refund for any period attributable to the assessee disentitling for......
August 5, 2016 Case Laws Income Tax

TDS u/s 194LA - The buildings do not form part of the agricultural lands or at any rate have not been shown to be in the nature of small farm houses or godowns for......
August 4, 2016 Case Laws Service Tax

Levy of penalty u/s 76 - waiver u/s 80 - reasonable cause - the financial difficulty is not a valid reason for waiving penalty when a statutory payment had not been made - AT
August 4, 2016 Case Laws Service Tax

Technical Inspection and Certification Service of seeds produced by the seeds producer - the activity undertaken by the respondents are not a sovereign function and the.....
August 4, 2016 Case Laws Service Tax

Import of service or not - “courier” service and “air travel agency” service - “last mile” delivery of packages - the overseas correspondents ensure delivery of such......
August 4, 2016 Case Laws Customs

Valuation - import of old and used printing machines of Heildelberg make from Finland - The payment of duty and clearance of goods on enhanced value in order to avoid......
August 4, 2016 Case Laws Customs

Refund of interest paid - appellant avoided the payment of Customs duty till the clearance of the goods, therefore the interest chargeable to the warehouse goods after......
August 4, 2016 Case Laws VAT and Sales Tax

Input tax credit - Whether the use of the furnace oil as processing materials or consumable stores - captive generation of power - Held Yes - HC
August 4, 2016 Case Laws Service Tax

Refund - Rule 5 of the Cenvat Credit Rules, 2004 - eligible input services - It can be seen that most of the credit claimed by the appellant pertains to the period prior....
August 4, 2016 Case Laws Companies Law

Restoration of name in the register of companies maintained by the Registrar of Companies - annual returns and balance sheets were not filed for almost fourteen years -.....
August 4, 2016 Case Laws Central Excise

Whether market purchase goods can be treated as duty paid goods - manufacture of knitted or crocheted fabrics of cotton - Held Yes - Benefit of exemption notification......
August 4, 2016 Case Laws Central Excise

Entitlement of writ petitioner to interest under section 11BB of the central excise act 1944 on delayed excise duty refund - language of Section 11B is very clear and......
August 4, 2016 Case Laws Central Excise

Excess of physical stock noticed as compared to that recorded in the RG-1 register - huge difference found can not be on account of processing loss. Also it is not......
August 4, 2016 Case Laws Central Excise

Classification of goods - coated paperboard, coated on one side with China clay and the same - the goods cleared by the respondent are un-coated paperboard......
August 4, 2016 Case Laws Central Excise

Demand of duty - forced statement - On photocopies of the invoices, the witness was forced to write in his handwriting as per the wishes of the departmental officers.......
August 4, 2016 Case Laws Central Excise

Levy of penalty under Rule 25 of CER, 2002 – issuing invoices without accompanying the goods - appellant not dealt with the excisable goods at all. The penalties on the.....

1 ....36 37 38 394041 42 43 44........ 117

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F: section129(1)(b) of Rajasthan GST ACT

F: Issuance of show cause notice by the additional Director General, Dire...

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

F: Interest u/s 50 of CGST Act 2017

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

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H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

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

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...

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST