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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 2701 to 2750 of 5838 Records

1 ....51 52 53 545556 57 58 59........ 117

June 22, 2016 Case Laws Central Excise

Evasion of duty of excise - Anticipatory bail - MRP based valuation - valuation dispute of ceramic tiles - difference of Maximum Retail Price and the product sold at......
June 22, 2016 Case Laws Central Excise

Transfer of business - reversal of cenvat credit - demand of duty on finished goods - transfer of entire Chain Division Business out of two divisions in toto, including.....
June 22, 2016 Case Laws Central Excise

Cenvat Credit - duty paid by the Job worker - inputs which were transferred to the job worker without reversal of such credit - The case of the Revenue is that the......
June 22, 2016 Case Laws Central Excise

Conversion of DTA unit into 100% EOU - reversal fo Cenvat Credit attributable to the capital goods and inputs transferred to their 100% EOU within the factory premises......
June 22, 2016 Case Laws Central Excise

Demand of duty - When assessee duly filed ER-1 returns, the jurisdictional Range Officer is required to carryout scrutiny of the returns. If this had been done, the......
June 22, 2016 Case Laws Central Excise

Refund of duty - unjust enrichment - The duty was paid by appellant much later after starting of investigations. So it cannot be said that the incidence of duty has been....
June 22, 2016 Case Laws Central Excise

Demand of duty - the starting of the enquiry was stated to be scrutiny of ER-1 Returns. This was done apparently after two years. Invoking extended period for demand is.....
June 22, 2016 Case Laws Central Excise

Cenvat Credit - allegation of receipt of invoice without receipt of inputs / goods - On an overall appreciation of facts and evidence it is seen that whole case is based....
June 22, 2016 Case Laws Customs

Claim of refund in cash - whether the petitioner is entitled to refund of the amount, claimed by them, in cash, as the reward scheme scrips has been withdrawn - Revenue.....
June 22, 2016 Case Laws Customs

Denial of issuing Advance Licence as per the FTP - petitioners were informed that their request for advance licence could not be considered in view of the letter of the.....
June 22, 2016 Case Laws Customs

The notification came into force on the date of its issue for publication in the Official Gazette and such date, indisputably, was September 17, 2015 - The Official......
June 22, 2016 Case Laws Customs

Recovery of duty of customs - can the payment be made in installments - As the petitioner has submitted a representation to the Chief Commissioner on 03.12.2015, ends of....
June 22, 2016 Case Laws Customs

Levy of penalty for lending of the IEC - Smuggling of prohibited goods from India - export of incense raw materials - Levy of penalty confirmed - AT
June 22, 2016 Case Laws VAT and Sales Tax

Failure to produce declaratory forms C and F - The benefit of concessional rate of tax under CST cannot be taken away on account of an inadvertent lapse on the part of......
June 22, 2016 Case Laws Income Tax

Addition u/s 68 - ITAT is correct in holding that old loans being converted into share application money and since there was no fresh infusion of credit, section 68 of......
June 22, 2016 Case Laws Income Tax

CIT was wrong in directing the examination of taxability of deemed dividend u/s 2(22)(e) of the Act, in the proceedings u/s 153A of the Act while passing order u/s 263......
June 22, 2016 Case Laws Income Tax

Exemption u/s 11 - the activities of the assessee in organizing seminars and conferences, etc. can be seen de hors its main object of general public utility so as to......
June 22, 2016 Case Laws Income Tax

Disallowance of remuneration to Directors - Although no revenue receipts are generated during the year, however, the company is in existence and has started generating......
June 22, 2016 Case Laws Income Tax

Levy of penalty u/s 221(1) - default in payment of tax - assessee has not paid taxes which are payable along with a return of income, however paid within a month even......
June 22, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) imposed on the legal heir - any sum referred in section 159(1) does not include the penalty proceedings on the legal representative under section......
June 22, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - taxability of income from sale of land - AO has accepted the amount offered by the assessee as his income and levied penalty without making any......
June 22, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition u/s 68 being sale proceeds of shares, as income from undisclosed sources - the issue is debatable and in such a case no penalty was......
June 22, 2016 Case Laws Income Tax

Accrual of income - the income was not booked as per Accounting Standard-9(AS-9) issued by the ICAI - since the tax rates applicable to the company both in assessment......
June 22, 2016 Case Laws Income Tax

Exemption u/s 54F - assessee purchased a residential plot and constructed a house in the name of his unmarried daughter who was dependent and before due date of filing......
June 22, 2016 Case Laws Income Tax

Disallowances of the provision of entry tax liability under section 43B - Given that there is no claim of provision of entry tax in the profit/loss account and, hence,......
June 22, 2016 Case Laws Income Tax

Revision u/s 263 - violation of the provisions of section 40A(3) - CIT is not justified in invoking jurisdiction u/s 263 on the strength of an audit note - AT
June 21, 2016 Notifications Income Tax

Income–tax (15th Amendment) Rules, 2016 - Amendments in Due diligence requirement - Notification
June 21, 2016 Circulars Income Tax

Threshold Limit of tax audit under section 44AB and section 44AD – clarification - Circular
June 21, 2016 Case Laws Service Tax

Claim of refund of service tax amount which was not required to be paid by appellant as per law - Unjust enrichment - claim of expenditure in the profit and loss account....
June 21, 2016 Case Laws Service Tax

Demand of service tax - extended period of limitation - malafide intention - reverse charge - assessee admittedly is a Public Sector Undertaking and cannot be attributed....
June 21, 2016 Case Laws Service Tax

Waiver of penalty or benefit of reduced penalty @25% - Appellant has shown reasonable cause for non payment of service tax and considering facts that the appellant has......
June 21, 2016 Case Laws Service Tax

Tour Operator Service - The appellant's contention is that he is not a tour operator. He is not involved in the business of planning, scheduling, organising or arranging....
June 21, 2016 Case Laws Central Excise

Refund of Education Cess and Secondary and Higher Secondary Education Cess inadvertently paid on cesses - machinery provisions under the Central Excise Act, 1944 would......
June 21, 2016 Case Laws Central Excise

Levy of excise duty - manufacture - whether food cooked and served in Hotels and Restaurants are excisable - SSI exemption - Writ Petition is not maintainable - HC
June 21, 2016 Case Laws Central Excise

Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC
June 21, 2016 Case Laws Central Excise

Valuation - petroleum products - amount of freight collected is less than the actual expenditure. - any amount of freight which is collected in excess of actual freight.....
June 21, 2016 Case Laws Central Excise

Cenvat credit of the duty paid on cement as capital goods - cement used for installation and erection or plant and machinery - appellants are eligible for credit of......
June 21, 2016 Case Laws Central Excise

Cenvat credit claimed on the transport service availed to bring the workers to their factory site - When the nexus and integral connection of input with the manufacture.....
June 21, 2016 Case Laws Central Excise

Fraudulent availment of Cenvat Credit without receipt of raw material in the factory - as per department the appellants though imported goods vide Bill Entry, diverted......
June 21, 2016 Case Laws Central Excise

Manufacture - entitle for cenvat credit - process of cutting/ slitting of cold rolled or hot rolled stainless steel coils/ plates of various length, width and thickness.....
June 21, 2016 Case Laws Customs

Import of multifunctional devices (MFDs) from Canada - second-hand machines - 40 machines are treated as hazardous waste - the MFDs, should have been functional/capable.....
June 21, 2016 Case Laws Customs

Suspension of the CHA licence - Period of limitation - unfortunately, the proceedings was so delayed and revocation of licence was made - Such inordinate delay is good......
June 21, 2016 Case Laws Customs

Seizure of import of heavy melting steel scrap - goods were initially detained on the ground that hazardous items were being smuggled in the guise of heavy melting scrap....
June 21, 2016 Case Laws Customs

Renewal of Customs Brokers License was denied since the penalty was imposed on the Managing Director of the company - The regulations do not prescribe any qualification.....
June 21, 2016 Case Laws VAT and Sales Tax

Works Contracts - benefit of compounding of tax - suppressed contract receipt - no compounding application was ever filed - Department was justified in acting......
June 21, 2016 Case Laws VAT and Sales Tax

Validity of revision assessment - input tax credit - the respondent has passed the impugned order giving reasons which were not the basis on which show cause notice was.....
June 21, 2016 Case Laws Income Tax

Genuineness of payment - diversion of income - There is not a word in the sale deed why the majority of the sale consideration was diverted to M/s. Pushpadanta......
June 21, 2016 Case Laws Income Tax

Reopening of assessment - The source of expenditure in question was very much available since in the reasons recorded itself, the Assessing Officer points out that the......
June 21, 2016 Case Laws Income Tax

Penalty under Section 271C - non deduction of tds u/s 194A - assessee had not established a reasonable cause, as contemplated in Section 273B to resist an order of......
June 21, 2016 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - loan advances given - the transaction made between the assessee and the company are business transactions and is not covered U/s 2(22)(e) - AT

1 ....51 52 53 545556 57 58 59........ 117

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