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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 2901 to 2950 of 5838 Records

1 ....55 56 57 585960 61 62 63........ 117

June 11, 2016 Case Laws Income Tax

Levy of penalty u/s 271C - non deduction of tds - payees of incomes had declared the payments in their income tax return and that is why order u/s 201(1) has not been......
June 11, 2016 Case Laws Income Tax

Reopening of assessment - determination of loss the notice issued by the Assessing Officer u/s 148 r.w.s 150(1) of the Act cannot be said to be based on any finding or......
June 11, 2016 Case Laws Income Tax

Applicability u/s 40A(3) - payments made in cash by the assessees to MSRTC for purchase of scrap in auction - no disallowance can be made u/s.40A(3) where genuineness of....
June 10, 2016 Case Laws Service Tax

Imposition of Cost on adjudicating authority - The adjudicating authority had passed the order without application of mind and such orders adversely and severely impinge....
June 10, 2016 Case Laws Service Tax

Claim of Refund - period of limitation - Amount of service tax deposited by mistake - if any amount is deposited by the assessee, the same cannot be retained by the......
June 10, 2016 Case Laws Service Tax

Refund - Period of limitation - Service tax paid on the output service on which there was no levy - amount paid was without authority of law - Tribunal being a creature.....
June 10, 2016 Case Laws Central Excise

Condonation of delay - 405 days - appellant has contended that his mother had passed away - length of time, should not weigh in the minds of the Courts/tribunals, in......
June 10, 2016 Case Laws Central Excise

Refund - If the amount has been shown as expenditure in the Profit and Loss account, it amounts to passing of the incidence of duty to the customers. - AT
June 10, 2016 Case Laws Central Excise

Adjustment of excess payment of duty towards short payment of duty ascertained at the time of finalisation of provisional assessment - there is no bar in adjusting the......
June 10, 2016 Case Laws Central Excise

SSI Exemption - Clubbing of clearance of 3 manufacturing units - clubbing of clearance of 2 Units can be ordered only if one unit is the principal unit while the other......
June 10, 2016 Case Laws Customs

Import of old used worn clothing - Legality of valuation of imported goods - As Revenue could not produce the details of NIDB data, it is apparent from the findings of......
June 10, 2016 Case Laws Customs

Refund - Period of limitation - Short shipment of goods which has not been imported - this Tribunal being a creature under the Central Excise/Customs Act cannot go......
June 10, 2016 Case Laws Customs

Refund claim - irrespective of the position of re-export the fact is not under dispute that the goods in respect of which custom duty and interest was paid has not been.....
June 10, 2016 Case Laws Companies Law

On reading of the terms of the NIT it is clear that the word “Company” can only mean a company as understood under the Companies Act and cannot be read to include a firm....
June 10, 2016 Case Laws Income Tax

Addition to commission receipts assessable in the hands of the appellant on a substantive basis - rectification of mistake to delete protective assessment - both the......
June 10, 2016 Case Laws Income Tax

Determination of perquisite value - Notional interest on deposit given by the employer with the landlord for securing the rented premises - Not a perquisite - not taxable - AT
June 10, 2016 Case Laws Income Tax

Scam of providing accommodation entries by Chartered Accountants - defrauding the revenue - Violation of Code of Ethics ICAI - Such a professional deserves to be......
June 9, 2016 Case Laws Service Tax

Service Tax Liability - the appellant is a company incorporated under Companies Act, 1956 and acted as agent on behalf of the Chhattisgarh Govt. which authorised it to......
June 9, 2016 Case Laws Service Tax

Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax......
June 9, 2016 Case Laws Central Excise

Imposition of penalty by the Settlement Commission - department took the stand that the job work activity undertaken by the Petitioner amounts to manufacture and not......
June 9, 2016 Case Laws Central Excise

Seeking revival of appeals - tribunal dismissed the revenue appeal for requirement of approval/clearance of the Committee on Disputes (COD) - the delay is required to be....
June 9, 2016 Case Laws Central Excise

Eligibility of Rebate claim - SCN still pending adjudication - When a case comes up before a quasi-judicial authority, it is bound to decide the same in accordance with.....
June 9, 2016 Case Laws Customs

Merely because a request has been made for provisional release of goods u/s 110-A of the Customs Act and the same has been acceded to by the respondent, the same would......
June 9, 2016 Case Laws Customs

Availability of benefit of duty drawback - Export of final product - neither section 75 of the Customs Act, nor rule 3 of the Rules of 1995, provide any restriction on......
June 9, 2016 Case Laws Income Tax

TDS liability - period of limitation - The limitation for initiating action under section 201(1) of the Act, therefore, expired on 31st March, 2012 whereas the amendment....
June 9, 2016 Case Laws Income Tax

Provisions of section 40(a)(ia) are not attracted where there is short deduction of tax. Accordingly, no disallowance under section 40(a)(ia) in respect of payments made - AT
June 9, 2016 Case Laws Income Tax

Where the amount of sub-contract payments made by the assessee though without tax deduction at source, has been included by the recipient in his return of income and the....
June 9, 2016 Case Laws Income Tax

Addition on account of variation in the value of closing stock between the value declared in the accounts and the value declared to the Bank - The assessee demonstrated.....
June 9, 2016 Case Laws Income Tax

Receipts on account of supply of software were integrally connected to the supply of hardware and, therefore, AO was not right in taxing such receipts as royalty -......
June 9, 2016 Case Laws Income Tax

The firm is succeeded by the company, therefore, the cost of acquisition of the company would be as that of acquisition of the firm. The valuation of land and assets of.....
June 8, 2016 Case Laws Service Tax

Denial of benefit of VCES - Delayed payment of second installment of 50% amount - To allow the petitioner to effect payments belatedly would tantamount to altering the......
June 8, 2016 Case Laws Service Tax

Other port services - even if the goods are allowed to be stored after landing, the lease terms does not transform the activity into one of rendering other port services - AT
June 8, 2016 Case Laws Service Tax

Pure agent - reimbursement of expenses - appellant has not satisfied the conditions prescribed in Rule 5 of the Service Tax (Determination of Value) Rules, 2006 to......
June 8, 2016 Case Laws Central Excise

Entitlement for refund claim - Rule 5 of Cenvat Credit Rules - Unutilized accumulated credit as on the date of their opting for the benefit of an exemption Notification.....
June 8, 2016 Case Laws Central Excise

Demand of SAD alongwith interest and penalty - 100% EOU - stock transfer made to their own DTA unit - there is no exemption granted by the Sales Tax authorities on the......
June 8, 2016 Case Laws Central Excise

Eligibility for cash refunds of untilized credit - credit could not be unutilized 16 years back due to dispute with the department - appellant is now an SSI unit and......
June 8, 2016 Case Laws Central Excise

Cenvat Credit - input services - procedural law deserves to be construed as directory instead of mandatory for its application. The non-registration as ISD should not......
June 8, 2016 Case Laws VAT and Sales Tax

Central sale - Cancellation of 'C' Forms - If the selling dealer has after making a diligent enquiry confirmed that on the date of the sale the purchasing dealer held a.....
June 8, 2016 Case Laws Income Tax

Non-compete amount received - revenue v/s capital receipt - At any rate, with effect from 01.04.2003, by virtue of introduction of Section 28(va) to the Act, all monies.....
June 8, 2016 Case Laws Income Tax

Reopening of assessment - existence of PE in India to which its profits are attributable - The reasons for reopening merely repeat the words of the statute that there......
June 8, 2016 Case Laws Income Tax

MAT - Adjustment to book profit u/s 115JB - the provision for doubtful debts shall represent a provision made to take care of the diminution in the value of “Sundry......
June 8, 2016 Case Laws Income Tax

Since the investment of its funds in the equity shares of a company incorporated outside India was made in violation of statutory provision, the assessee-institution is.....
June 8, 2016 Case Laws Income Tax

Disallowance of expenses for obtaining ISO certificates - revenue or capital expenditure - Neither the AO nor CIT(A) has established on record that by obtaining the......
June 8, 2016 Case Laws Income Tax

Sale of development rights is to be taxable as long term capital gain and not as income from other sources as held by AO. - The consequential deductions/exemptions u/s......
June 8, 2016 Case Laws Income Tax

TDS u/s 192 or 195 - payment made to manpower deployed overseas - remuneration paid by the assessee for the contract of services are in the nature of salary only and no.....
June 8, 2016 Case Laws Income Tax

Entitlement for benefit u/s 11(2) of the Act of the accumulation of funds - when technicalities are pitted against the substantial justice, the course which advances......
June 8, 2016 Case Laws Income Tax

What is taxable u/s.56(2)(vi, is receipt of money without consideration - money received by the assessee from various trusts could not have been taxed u/s.56(2)(vi) of the Act. - AT
June 8, 2016 Case Laws Income Tax

Bogus purchases on the basis of investigation conducted by the Sales Tax Department - AO has accepted the sales turnover disclosed by the assessee. Therefore, unless,......
June 8, 2016 Circulars Income Tax

Tax collection at source (TCS) @1% is on sale of any motor vehicle of the value exceeding ten lakh rupees or @1% if sale consideration received in cash exceeds 2 lakh......
June 7, 2016 Notifications Service Tax

CBEC amends notification No. 25/2012 - Service Tax, dated the 20th June, 2012, so as to exempt the legal services provided by senior advocates to a business entity with.....

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

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H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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