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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 3001 to 3050 of 5838 Records

1 ....57 58 59 606162 63 64 65........ 117

June 4, 2016 Case Laws Income Tax

Addition made on account of mismatch of AIR data - only on the basis of AIR information no addition should be made-specially when there is no other material with the AO.....
June 4, 2016 Case Laws Income Tax

Audit objection cannot be considered as tangible material for the AO to reopen u/s 147/148 of the Act concluded assessment u/s 143(3) of the Act, unless the AO records......
June 4, 2016 Case Laws Income Tax

Disallowance of payment made by the appellant to Global Vipassana Foundation - commercial expediency - in the nature of donation or expenditure - AO to determine the......
June 4, 2016 Case Laws Income Tax

Unexplained purchase of diamond pins, jewellery and jewellery sets - the jewellery was found recorded in the personal cash book of Director, and therefore, no separate......
June 4, 2016 Case Laws Service Tax

Power to Audit under Service Tax - Scope of Rule 5A(2) of service tax Rules, 1994 r.w.s. 94(1) and 94(2)(k) - officers of the Service Tax Department, the audit party......
June 3, 2016 Case Laws Service Tax

Demand of service tax - Period of limitation - once the audit of the records of the assessee takes place no objection is taken on a issue in dispute, the demand raised......
June 3, 2016 Case Laws Service Tax

Cenvat credit - various input services - all the services pertain to the manufacturing activity and the respective services were input for the said activity for which......
June 3, 2016 Case Laws Service Tax

Levy of penalty - appellant has already been spared from non-imposition of penalty u/s 78 by the adjudicating aurhority - What is not alleged in the show cause notice,......
June 3, 2016 Case Laws Service Tax

Imposition of penalty - Advertisement Agency Service - non-payment of Service tax - Section 78 - when the first SCN was issued, the subsequent SCN cannot allege......
June 3, 2016 Case Laws Service Tax

Refund claim - payment of service under protest - Merely on requesting the Superintendent to refund the service tax, without even quantifying the same and without even......
June 3, 2016 Case Laws Central Excise

Eligibility for refund of unutilized Cenvat credit - deemed export - Rule 5 of the Cenvat Credit Rules 2004 - clearances to an EOU is to be treated as export - refund of....
June 3, 2016 Case Laws Central Excise

Clandestine removal - Estimation of production - Denial of SSI Exemption - demand is not sustainable on the basis of Comparison of the power consumption during two......
June 3, 2016 Case Laws Central Excise

Refund claim - Period of limitation - claim was filed on 29.07.2004 which was returned on the ground of pre-mature inasmuch as investigation about the valuation work was....
June 3, 2016 Case Laws Service Tax

Claim of rebate / Refund in cash - rebate claim sanctioned by way of credit to Cenvat account - Export of Services - Cash refund allowed - AT
June 3, 2016 Case Laws Central Excise

Leviability of duty on samples drawn - there is not duty liability on drawal of samples to the extent that those are retained or tested within the factory of production.....
June 3, 2016 Case Laws Customs

Doctrine of unjust enrichment was embedded to the customs law with effect from 13.7.2006. The law in force at the time of import was not subject to such provision. - Refund allowed - AT
June 3, 2016 Case Laws Customs

Demand of duty - Appelalnt sought the grant of inspection of the investigation file and the non-relied upon documents (Non-RUDs) - appellant allowed to investigate the......
June 3, 2016 Case Laws VAT and Sales Tax

Restriction on input tax credit - The State only wished to provide the benefit of ITC in a limited manner even in respect of raw materials used for production of......
June 3, 2016 Case Laws Income Tax

'Royalty' receipt - Revenue was not able to show that the Petitioner had a PE in India, the income earned by the Petitioner from the contract with IOCL cannot be brought....
June 3, 2016 Case Laws Income Tax

Validity of reopening of assessment - accommodation entries - the reasons to believe as recorded by the AO did not satisfy the requirement of Section 147(1)as regards......
June 3, 2016 Case Laws Income Tax

Reopening of assessment - reason to believe recorded by the AO are based on the information that was gathered by the Excise Department from the statements of the two......
June 3, 2016 Case Laws Income Tax

Claim to write off on account of advance disallowed - year in which bad-debts crystallized - mercantile system of accounting - only the assessee has determined finally......
June 3, 2016 Case Laws Income Tax

Exemption u/s 11(1)(a) - n the absence of any specific prohibition, there is no reason why excess application of money, for charitable and religious purposes, (deficit).....
June 3, 2016 Case Laws Income Tax

Addition u/s 68 - assessee claiming the income from long term capital gain (LTCG) on sale of listed equity shares and subjected to STT as exempt under section 10(38) -......
June 3, 2016 Case Laws Income Tax

Admission of additional evidence - Merely because a document was not filed before the Assessing Officer, the same cannot be rejected on surmises and in the totality of......
June 2, 2016 Case Laws Income Tax

Whether the income by way of return on ‘equity’ accrues to the assessee from day to day, i.e., on the basis of the holding period, for each previous year comprising the.....
June 2, 2016 Case Laws Income Tax

TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business......
June 2, 2016 Case Laws Income Tax

Levy of penalty under section 272A(2)(k) - TDS return not filed within time - Since the levy of penalty is not mandatory in each and every case and depends upon facts of....
June 2, 2016 Case Laws Income Tax

Royalty - Existence of Permanent Establishment in India - TDS liability - software purchase - assessee during the relevant period prior to the insertion of explanation 4....
June 2, 2016 Case Laws Income Tax

Addition of capitation fees/donation made on protective basis in the hands of the assessee - Since the additions has been made in the hands of another person, no......
June 2, 2016 Case Laws Income Tax

Assessee was liable to TDS u/s 195 while making payment thereof, since the export activities have been fulfilled in India, source of income was located in India and not.....
June 2, 2016 Case Laws Income Tax

The provision of Section 43B overrides the method of accounting consistently followed and provides for the deduction of statutory liabilities in the year of payment......
June 2, 2016 Case Laws Income Tax

The assessee has failed to prove the transaction to be genuine and also failed to establish the capacity of the creditors to advance loan to the assessee. - Additions......
June 2, 2016 Case Laws Service Tax

Waiver of penalty is pleaded as the penalty under Section 78 ibid has been imposed and for an option to pay 25% (reduced) mandatory penalty under Section 78 ibid as the.....
June 2, 2016 Case Laws Central Excise

The case is established against the appellants at least on the yardstick of preponderance probability. Revenue is not required to prove its case with mathematical......
June 2, 2016 Case Laws VAT and Sales Tax

Disallowing the input tax credit on capital goods - KVAT - There is no provision under the Act and Rules to carry forward the rejected input tax credit to the subsequent....
June 1, 2016 Case Laws Income Tax

Expenses on account of inter-connectivity charges and usage of leased line - the same is not chargeable to tax in India and as such, no tax is required to be deducted at source. - AT
June 1, 2016 Case Laws Income Tax

Assessment as AOP or not - income arising from the DMRC contract was not assessable to tax in the hands of AOP but each member of the AOP shall be separately assessable.....
June 1, 2016 Case Laws Income Tax

Addition u/s 40A(2) - excessive expenditure - The payment is made in respect of foreign travel of the specified persons but that does not bring the expense within the......
June 1, 2016 Case Laws Income Tax

Disallowance of depreciation - whether price paid for purchase of flat will be taken as the cost of flats - Held Yes - tax authorities are not justified in bifurcating......
June 1, 2016 Case Laws Income Tax

TDS u/s 196C - non deduction of TDS on premium/interest payable on redemption of FCCB by amortization on pro-rata basis of implicit rate of return - TDS is not liable to....
June 1, 2016 Case Laws Service Tax

Imposition of penalty - Liability of Service tax - Dredging services i.e. desilting of Mithi River - non-payment of service tax by the appellant would be due to......
June 1, 2016 Case Laws Service Tax

Levy of penalty - To suggest that in every case where service tax is being paid on being pointed out by the Department, the benefit of Section 73(3) would not be......
June 1, 2016 Case Laws Service Tax

SCN for rejection of service tax Voluntary Compliance Encouragement Scheme (VCES) - As the designated authority, has issued a show cause notice beyond the period of 30......
June 1, 2016 Case Laws Service Tax

Stay application for withholding refund - order has been passed by Commissioner of Central Excise (and not Commissioner of Central Excise (Appeals)) - refund to be......
June 1, 2016 Case Laws Central Excise

In the present scheme of SSI exemption, manufacturer has been given clear option to opt both of the two benefits i.e. (a) to avail the full SSI exemption without Cenvat.....
June 1, 2016 Case Laws Customs

Refund of SAD - out of charge was given after date of sale - the conditions of the Notification No. 102/2007-CUS, are complied with by the appellant - Merely because......
May 31, 2016 Circulars Income Tax

Claim for any debt or part thereof in any previous year, shall be admissible u/s 36(1)(vii), if it is written off as irrecoverable in the books of accounts of the......
May 31, 2016 Notifications Central Excise

CBEC notified the Indirect Tax Dispute Resolution Scheme Rules, 2016
May 31, 2016 Case Laws Income Tax

Allowability as revenue expenditure - payment made by the appellant to the landlord for his consent to the reconstruction of the building - held as Revenue in nature - HC

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