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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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July 11, 2016 Case Laws Central Excise

Valuation of - deduction of discount offered from the depot / from the stockiests and sub stockiests - (Appeals) has given specific finding to the effect that he has......
July 11, 2016 Case Laws Central Excise

Refund of cenvat credit of accumulated on account of duty of AED (T & TA) paid on inputs - such unutilized accumulated credit of AED (T&TA) can be claimed as refund......
July 11, 2016 Case Laws Central Excise

Warehouse has been used by the appellant for storage of raw material and finished goods which is a registered place for removal goods. In the circumstances, storage of......
July 11, 2016 Case Laws Customs

Refund of duty drawback claim repaid earlier - recovery of drawback amount had become final as it had been accepted by the applicant who did not challenge it any......
July 11, 2016 Case Laws Income Tax

Deduction under Section 80IB - Duty drawback receipt/DEPB benefits do not form part of the net profits of eligible industrial undertaking for the purposes of Sections......
July 11, 2016 Case Laws Income Tax

Reopening of assessment - issuance of notice at the instance of the audit part - Assessing Officer cannot be allowed a second innings by addressing one element of entire....
July 11, 2016 Case Laws Income Tax

Entitlement for exemption under section 54B - purchase of agriculture land in the name of assessee's wife would not allow exemption under section 54B in favour of the assessee. - AT
July 11, 2016 Case Laws Income Tax

Capital gain arising on the sale of immovable property in Colombo, Sri Lanka - DTAA - Income is taxable in India subject to double taxation relief - AT
July 11, 2016 Case Laws Income Tax

Business Services Charges for providing Business Service Centre - income from house property or Business Income - AO directed to treat the income earned by the assessee.....
July 11, 2016 Case Laws Income Tax

Eligibility for claim of deduction u/s 54F - whether the consideration received by the assessee on sale of her rights to get the conveyance of the flat in her favour is.....
July 11, 2016 Case Laws Income Tax

Non-levy of Penalty u/s 271AAA - revision u/s 263 - AO being quasi judicial authority has not initiated the penalty proceedings in the assessment order is his......
July 11, 2016 Case Laws Income Tax

Set off of loss from settlement of forward contracts for foreign currency against income from ‘other sources’- It was held as capital loss as returned by the assessee. -....
July 11, 2016 Case Laws Income Tax

When the loans are given out of the funds borrowed from the society, the A.O. was not correct in holding that the assessee has diverted the funds in violation of the......
July 11, 2016 Case Laws VAT and Sales Tax

Recovery of amount from the son (agent of the mother and POA holder) for tax dues pending against the the mother of the petitioner - Amount recovered from the petitioner....
July 10, 2016 Case Laws Central Excise

Claim of rebate/ refund - input stage rebate - export of goods - the correctness of the ratio of the input output ratio shall be verified before the commencement of the.....
July 10, 2016 Case Laws Central Excise

Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit....
July 10, 2016 Case Laws Central Excise

Claim of rebate/ refund - export of goods on payment of duty through third party - There is no finding of lower authorities that the duty paid goods have not been......
July 10, 2016 Case Laws Central Excise

Claim of rebate/refund - Procedure of A.R.E.-1 followed instead of A.R.E-2 as contended by the department - There is no independent evidences on record to show that the.....
July 10, 2016 Case Laws Central Excise

Cenvat Credit - input services used for export of goods - reversal of proportionate cenvat credit relating to exempted goods cleared every month as mandated under Rule 6....
July 10, 2016 Case Laws Central Excise

Adjustment of refund amount with the pending demand - before appropriation of refund towards any arrears due, show cause notice/personal hearing is required - appellants....
July 9, 2016 Case Laws Service Tax

Refund - Excess payment of service tax - Unjust enrichment - Acceptance of credit notes - merely because recipients were entitled to cenvat credit, cash refund cannot be....
July 9, 2016 Case Laws Service Tax

Settlement Commission has erred in rejecting the petitioner’s application for settlement dated 25.11.2013, by its order dated 14.11.2014, on the ground that the said......
July 9, 2016 Case Laws Customs

Claim of duty drawback on inputs - manufacture and export of various brands of liquor - The sanctioning authority disallowed drawback on the declared input molasses on......
July 9, 2016 Case Laws Customs

Levy of penalty - less declaration of import goods in the Import General Manifest (IGM) initially - later included in the gross weight by the way of amendment import of.....
July 9, 2016 Case Laws Customs

Levy of penalty u/s 114AA on artificial person - Appellant’s involvement was consciously and knowingly which cannot be ruled out. Law is well settled that fraud is a......
July 9, 2016 Case Laws Income Tax

Black Money (Undisclosed Foreign Income Tax and Assets) and Imposition of Tax Act, 2015 comes into effect from 01.07.2015 and the petitioners had filed their ITR on......
July 9, 2016 Case Laws Income Tax

Addition on account of cessation of liability - Advance receipts from client as capital receipt - even though the remedy of some of the clients may have become barred by....
July 9, 2016 Case Laws Income Tax

Determination of capital gains - deduction u/s 48 - sale proceeds, to clear the mortgage debt - cost of acquisition - no deduction can be claimed under Section 48 of the....
July 9, 2016 Case Laws Income Tax

Eligibility of deduction u/s 80IC - nature of activity undertaken by assessee - manufacturing of electric bike or mere assembly of parts - the case of the assessee is......
July 9, 2016 Case Laws Income Tax

Undisclosed/unexplained cash u/s 69A - Though the manner in which assessee-company has offered the unexplained cash to tax in the return of income is not in the best of.....
July 9, 2016 Case Laws Income Tax

Deduction u/s.80IC - profit attributable to marketing division and brand value to be disallowed or not - CIT(A) has given finding that the same is owned by the foreign......
July 9, 2016 Case Laws Income Tax

Disallowance u/s 40A(3) - Power of CIT(A) to enhance the assessment - principles of natural justice - CIT(A) did not afford the assessee in the case on hand any......
July 9, 2016 Case Laws Income Tax

Deduction claimed u/s 54F - assessee failed to claim the deduction as cost on improvement rather it was claimed as deduction u/s 54F of the Act at the time of filing of.....
July 9, 2016 Case Laws Income Tax

Non granting the TDS credit - TDS certificate received late but filed before the AO along with the rectification letter - AO directed to give credit of this TDS amount......
July 9, 2016 Case Laws Income Tax

Valuation of closing stock - method of valuation - no addition could be made towards value of stock because the closing stock cannot be construed as a source of profit......
July 9, 2016 Case Laws Income Tax

TPA - Arms length price (ALP) - AO has mentioned that the payment made to the AE was excess and unreasonable. But, not a single word has been uttered in the order as to.....
July 8, 2016 Case Laws Service Tax

Waiver of pre-deposit - the submission of the learned counsel for the petitioner is that the petitioner should be permitted to go before the Tribunal with a direction to....
July 8, 2016 Case Laws Service Tax

Cenvat Credit - credit of service tax paid on various input services for providing output services of management, Maintenance and Repair service and also Consulting......
July 8, 2016 Case Laws Customs

Refund of SAD - Even if there is no endorsement regarding non-admissibility of credit, refund cannot be denied if there is no allegation with supported evidence......
July 8, 2016 Case Laws Customs

Valuation - rejection of transaction value - Revenue is not able to prove any undervaluation or mis-declaration and thus able to convincingly reject the transaction......
July 8, 2016 Case Laws Customs

Refund of excess duty paid on actual consumption of bunkers on the vessel during coastal trade - Unjust enrichment - Refund allowed - AT
July 8, 2016 Case Laws Central Excise

Show-cause notice is time-barred because the same was issued after more than one year from the date of the audit which was conducted in November 2007 and it came to the.....
July 8, 2016 Case Laws Central Excise

Cenvat Credit - input services - the posting of Doctors and Nursing staff is at the behest of the appellant in order to comply with statutory obligation under the......
July 8, 2016 Case Laws Central Excise

Valuation - Classification - building body of ambulances on chassis - Primary test is that sitting capacity of the vehicle. Admittedly vehicle in question can carry more....
July 8, 2016 Case Laws Companies Law

Winding up of a company - the provisions of Section 22 of the SICA would come into play and that the Company Court could not proceed further in the matter pending a......
July 8, 2016 Case Laws Income Tax

Assessment of income of shipping companies - Qualifying ship - whether a slot charter can be treated as 'operating ships' within the meaning of Section 115VB of the Act?....
July 8, 2016 Case Laws Income Tax

TDS u/s 194C - When the agent has complied with the provision, the principal cannot be visited with penal consequences. For one payment there could not have been two deductions - HC
July 8, 2016 Case Laws Income Tax

Validity of order passed by the Joint Commissioner u/s 144A - petitioner prays that they may be permitted to withdraw the application filed u/s 144A - permitted - HC
July 8, 2016 Case Laws Income Tax

Once Form No,15G/Form 15H were received by the persons responsible for deducting tax, there is no liability to deduct tax at source in view of section 194A r.w.s. 197 A.....
July 8, 2016 Case Laws Income Tax

Compensatory sum received in terms of settlement agreement for not using the word ‘Longman’ in the name or trade mark of the assessee - business income or a capital......

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