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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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1 ....56 57 58 596061 62 63 64........ 117

June 7, 2016 Notifications Service Tax

CBEC amends Service Tax Rules, 1994 so as to specify the business entity as the person liable to service tax in respect of services provided by senior advocates - Notification
June 7, 2016 Notifications Service Tax

CBEC amends notification No. 30/2012-Service Tax dated 20th June, 2012, so as to prescribe extent of payment of service tax by a business entity as a recipient of......
June 7, 2016 Case Laws Service Tax

Allowability of Cenvat credit - Rent-a-cab and Air Travel Agent Service - services used for employees benefit - prior to 01-04-2011 the Cenvat Credit was admissible. - AT
June 7, 2016 Case Laws Service Tax

Eligibility of refund claim of input services on export of goods - The contention of the appellant that cleaning activity is not taxable and therefore refund of Service.....
June 7, 2016 Case Laws Central Excise

Validity of de-registration of old Central Excise Registration since new registration was granted to the buyer of the premises - it is a national loss to stop production....
June 7, 2016 Case Laws Central Excise

Demand of duty from the Job worker who is the actual manufacturer - Extended period of limitation - Principal Manufacturer filed the declaration under Notification......
June 7, 2016 Case Laws Central Excise

Cenvat credit on paper transactions not physically received - If a supplier of goods is the registered dealer of the department itself, the department cannot allege that....
June 7, 2016 Case Laws Central Excise

Clearance of trade samples without payment of duty - Revenue failed to produce any documentary evidence of even a single such samples having been cleared by the......
June 7, 2016 Case Laws Central Excise

Levy of penalty - removal of non-excisable goods on payment of duty through cenvat credit - in the absence of any specific allegation in the show cause notice and the......
June 7, 2016 Case Laws Central Excise

Validity of show cause notice - duty along with interest was paid before issuance of SCN - neither show cause should have been issued nor any charges of the show cause......
June 7, 2016 Case Laws Customs

Liability of port trust to pay duty on Import of LAM coke - the quantity not accounted for by the custodian has to be treated as pilfered u/s 23 of the Customs Act 1962.....
June 7, 2016 Case Laws Customs

Documentation fees and the royalty are not related to the import of the goods, therefore, the same cannot be included in the value of the imported goods and the same is.....
June 7, 2016 Case Laws Income Tax

Interest levied under section 234B - non-payment of advance tax by the payer - as the tax was ‘deductible’ u/s 195 of the act there is no failure on part of the assessee....
June 7, 2016 Notifications Income Tax

CBDT notifies the Cost Inflation Index for Financial Year as 1125 u/s 48 of the Income Tax Act, 1961
June 7, 2016 Case Laws Income Tax

Deemed income u/s 56 - interest awarded as a part of enhanced accident compensation - To suggest that since an item is listed under section 56(2), even without there......
June 7, 2016 Case Laws Income Tax

Cancellation of the lease and the payments of the consideration - It is clearly a capital asset has come into existence in the hands of the assessee, which is of......
June 7, 2016 Case Laws Income Tax

If the assessee has not made payment of leave encashment provision in the present year, deduction on account of that provision cannot be allowed as per provisions of......
June 7, 2016 Case Laws Income Tax

Eligibility to provisions of DTAA between India and Singapore - Where the amount has been remitted to Singapore and has been subject to the tax, we find no merit in the.....
June 7, 2016 Case Laws Income Tax

The variation in the TDS benefit to be given does not necessarily lead to escapement of income. Mere need to verify the discrepancy does not bring matter within the......
June 7, 2016 Case Laws Income Tax

The amount incurred by the assessee for construction of railway sidings and track outside the refinery complex was a revenue expenditure in the year in which it was......
June 6, 2016 Case Laws Income Tax

TDS provisions under the Income Tax Act, 1961 - If there is a conflict between a social welfare legislation and a taxation legislation, then, this Court is of the view......
June 6, 2016 Case Laws Income Tax

TDS on compensation and interest awarded by the Motor Accident Claims - Compensation cannot be categorized or even described as income - TDS is not liable to be deducted - HC
June 6, 2016 Case Laws Service Tax

Short payment of Service tax in the month of July, 2011 due to the adjustment of service tax paid in excess in the month of May, 2011 - Section 13 of the General Clauses....
June 6, 2016 Case Laws Central Excise

Refund claim - payment of duty under protest - at the time of clearance the duty payment has been shown in the invoice - there is no doubt that the burden of duty has......
June 6, 2016 Case Laws Central Excise

Classification of the product (powder) called Body Plus - 2108.91 covering goods not bearing brand name and 2108.99 covering goods other than those not bearing brand......
June 6, 2016 Case Laws Central Excise

Entitlement to claim exemption under Notification 10/97 dated 01.03.199 - AC system are specially designed and modified for use in specialised mobile operation theatres.....
June 6, 2016 Case Laws Central Excise

Cenvat credit on trading activity - Superintendent directed to compute the value/amount of credit of common input services attributable to trading activity falling......
June 6, 2016 Case Laws Central Excise

Cenvat credit on various input services - registration number of service provider not indicated in the invoices - invoices issued by the service provider in the name of.....
June 6, 2016 Case Laws Central Excise

Cenvat credit - Appellant has not taken care to give details of the items which are of general use for which the revenue should not suffer, and at the same time the......
June 6, 2016 Case Laws Central Excise

Clandestine removal of goods - Mis-match between the entries in the log book of the packing department and entries in the RG-I - demand is made only on the basis of......
June 6, 2016 Case Laws Customs

Since the provisions of Section 111 do not specifically deal with seizure of goods imported through post parcel, therefore, imposition of redemption fine and penalty are....
June 6, 2016 Case Laws VAT and Sales Tax

In the absence of any rules being framed u/s 102(2)(z) read with Section 59(2) of the DVAT Act, the power of the Commissioner under Section 59(2) of the DVAT Act to call....
June 6, 2016 Case Laws Income Tax

Grant of refund due to the deceased Assessee - Adjustment of demand with the refund - By issuing a notice on 21st March 2016 under Section 245 of the Act, two months......
June 6, 2016 Case Laws Income Tax

Disallowance / addition us 40A(3) - cash expenditure - business expediency - Amount was directly deposited the cash in the account of the companies - there is no evasion....
June 6, 2016 Case Laws Income Tax

Remuneration received directly remitted from foreign to the NRE account - accrual of income - salary received in India is taxable in India in terms of section 5(2)(a) - AT
June 6, 2016 Case Laws Income Tax

Reassessment - unaccounted loan received - when AO did not describe how and what manner it came to his knowledge that the assessee receive the accommodation entries, the....
June 6, 2016 Case Laws Income Tax

Non deduction of TDS - provisions of section 40(a)(ia) of the Act can be invoked only for the purposes of computing the income under the head "business income". Since......
June 6, 2016 Case Laws Income Tax

Loss arising in the course of dividend stripping transaction before the introduction of claim u/s.94(7) w.e.f. 1.4.2002 cannot be disallowed; dividend stripping......
June 6, 2016 Case Laws Income Tax

Validity of notice / proceedings u/s.158BD - AO of the searched person himself is not sure as to under which provision of the Act, action should be taken - notice in the....
June 6, 2016 Case Laws Income Tax

Deduction u/s IB(7A) - The definition of multiplex theatre includes both the activities of running multiplex cinemas and commercial shops. In the absence of either, the.....
June 6, 2016 Case Laws Income Tax

Disallowance u/s 14A earning tax free dividend income - it cannot be said that no expenditure has been incurred by the assessee for earning the tax free income -......
June 5, 2016 Case Laws Service Tax

Availing Cenvat Credit while availing benefit of abatement notification - the reversal made before the adjudication order is as good as non- availment of credit - AT
June 5, 2016 Case Laws Central Excise

Condonation of delay - 235 days - applicant was totally unaware about the non-filing of the appeal as the matter was being looked after by the Corporate Office at Mumbai....
June 4, 2016 Case Laws Service Tax

Legislative competence for Levy of service tax on preferential location charges while Purchasing a FLAT in the multi-storey group housing project - composite contract -.....
June 4, 2016 Case Laws VAT and Sales Tax

Seeking refund of outstanding amount of tax credit - Refund application was already rejected by the VAT department many a times even after the directions provided by the....
June 4, 2016 Case Laws Income Tax

Fresh claim of deduction u/s.80G in respect of donations allowed by CIT(A) - the restriction laid down in the decision in the case of Goetze (India) Ltd., is applicable.....
June 4, 2016 Case Laws Income Tax

Addition of general expenses being 10% of the general expenses - failure of the assessee company to produce the documentary evidences, bills etc. - the disallowance of......
June 4, 2016 Case Laws Income Tax

Payment to assessee's husband towards professional assistance given by him - assessee refers patient to various hospitals and generates the income - payment of......
June 4, 2016 Case Laws Income Tax

Capital gain - transfer of capital asset - change of the physical characteristics of the land from agricultural to non-agricultural - JDA was finally cancelled -......
June 4, 2016 Case Laws Income Tax

TDS - roaming / inter–connectivity charges paid by the assessee to other telecom networks not being in the nature of fees for technical services will not attract the......

1 ....56 57 58 596061 62 63 64........ 117

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F: assessment order

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

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

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

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

H: Property purchase: Joint owners pay via banking channels before regist...

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...

H: Microphone Tech Classification: Functionality Over Technology.

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

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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