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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 3201 to 3250 of 5838 Records

1 ....61 62 63 646566 67 68 69........ 117

May 24, 2016 Case Laws Income Tax

TDS u/s 194J - the reimbursement was paid to professionals, who had met some expenditures - the professional charges are claimed along with the reimbursement of......
May 24, 2016 Case Laws Income Tax

The services of recruitment agencies are in the nature of professional services rendered and hence, it will be charged to TDS u/s 194J. - AT
May 24, 2016 Case Laws Income Tax

Provision for exgratia - claim of deduction u/s 37 - exgratia cannot be regarded as bonus and requirement of the provisions of section 37 are fully satisfied. - AT
May 24, 2016 Case Laws Income Tax

Dividend received by the assessee has no direct nexus with the profits and gains derived from the manufacturing activity and industrial undertaking - Not eligible for......
May 24, 2016 Case Laws Income Tax

Interest payable on the refund of income tax under Section 244-A - whether falls within the definition of the term interest under Article 12.4 of the Double Taxation......
May 23, 2016 Case Laws Service Tax

Imposition of penalty u/s 78 - Unable to understand that how the collected amount, which was required to be deposited, can lead to any financial hardship on the part of.....
May 23, 2016 Case Laws Service Tax

Recovery of interest - Section 73B of the Finance Act, 1994 - Collected Service tax from the transporters when no service tax was payble and not deposited to the......
May 23, 2016 Case Laws Service Tax

Entitlement of Cenvat credit and consequential refund - particular works contract service does not fall under the exclusion category in the definition of input service,.....
May 23, 2016 Case Laws Service Tax

Refund claim - Notification No. 41/2007-ST and 17/2009-ST - the condition of non claiming of drawback was prevailing during the relevant period therefore, the appellant.....
May 23, 2016 Case Laws Central Excise

Refund - debit entry was countersigned by Superintendent (Preventive) and the show cause notice itself mentions that the debit was made on pursuance of the officers of......
May 23, 2016 Case Laws Central Excise

Refund claim - paid excess duty on the removal of input - the legitimate claim of refund stand made within one year itself even though the formal refund application was.....
May 23, 2016 Case Laws Central Excise

Valuation - Sale through dealers - in the absence of any extra commercial relationship between the dealers and the main respondent, there can be no reason to allege......
May 23, 2016 Case Laws Central Excise

Entitlement of Cenvat credit - Returned goods - Rule 16 - Respondent neither maintained separate records nor could establish that the same were processed and returned to....
May 23, 2016 Case Laws Central Excise

Claim for exemption on electric cables were supplied for river water pump house at project for drawing water from Godavari river - Notification No. 3/2004-CE dated......
May 23, 2016 Case Laws Income Tax

Salary income - taxability of interest free or concessional loan offered by a bank to its own employee - If salary is taxable and some perquisite or benefit forms part......
May 23, 2016 Case Laws Income Tax

Revision u/s 263 - the disallowances under sections 14A and 36(1)(iii) of the Act were the "matters" before the CIT (Appeals) - the same does not come under the......
May 23, 2016 Case Laws Income Tax

TDS - the payment paid by the assessee to scheduled banks for opening letters of credit was in the nature of interest u/s 2(28A) - but since the amount had been paid to.....
May 23, 2016 Case Laws Income Tax

Capital gain - transfer - the transaction entered into by the parties herein, which have the effect of transferring or enabling the enjoyment of any immovable property,.....
May 23, 2016 Case Laws Income Tax

Revision u/s 263 - correctness of the record or valuation ascribed by the assessee to the fixed assets - it is a case of complete lack of enquiry which renders the order....
May 23, 2016 Case Laws Income Tax

Registration granted to the assessee u/s 12A cancelled - legally the impact of the proviso to section 2(15) being attracted is that the assessee will not be eligible for....
May 23, 2016 Case Laws Income Tax

Allowability of excise duty refund u/s 80IB - There is an inextricable link between the manufacturing activity, the payment of central excise duty and its refund -......
May 23, 2016 Case Laws Customs

Leviability of Anti Dumping Duty - import of complete goods or import of parts only - The missing parts such as Control Unit (Computer Controller), Electrical Parts......
May 23, 2016 Case Laws Customs

Restriction on import of Random Polished Marble Slabs - there is no whiff of any deliberate misrepresentation and the goods were in violation of Exim Policy only......
May 23, 2016 Case Laws Customs

Classification - Import of LED panel or LED Television - LED panels devoid of speakers, remote controls, power cables, Mother board and sockets can scarcely be called as....
May 23, 2016 Case Laws Customs

Levy of penalty on CHA - Import of Ivory and its articles - Ld. Commissioner has not given reason how the appellant has contravened the aforesaid provision. Therefore,......
May 23, 2016 Case Laws VAT and Sales Tax

Validity of law - rate of tax - interstate movement of goods - The law validly enacted by a State Legislature, cannot be challenged on the ground that it defies logic......
May 23, 2016 Case Laws VAT and Sales Tax

Imposition of VAT on the dyes, chemicals etc. - treating them to be deemed sales - used in the dyeing, colouring and printing of cloth for various traders - If the......
May 22, 2016 Case Laws Service Tax

Availment of Cenvat credit - the services related to cell phone, courier agency, it is quite possible as to the use of those services for the purpose of manufacturing......
May 21, 2016 Case Laws Service Tax

Whether the unamended provision of Section 78 according to which 100% penalty or amended provision of Section 78 according to which 50% penalty is applicable in the case....
May 21, 2016 Case Laws Service Tax

In view of lack of clarity on the inclusion of Trading Activity under exempted service w.e.f. 1/4/2011, the appellant has shown a reasonable cause for non reversal of......
May 21, 2016 Case Laws Service Tax

Penalty - the appellant, immediately after pointing out by the department regarding non-payment of service tax, discharged the service tax along with interest before......
May 21, 2016 Case Laws Central Excise

Rejection of refund claim - duty was paid twice, once from cash and again from cenvat credit - suo-motu credit of duty paid excess / twice can not be taken & a refund......
May 21, 2016 Case Laws Central Excise

Cenvat Credit - The allegation of the revenue that the furnace oil is not required for manufacturing by the appellant but the same was available in the factory premises.....
May 21, 2016 Case Laws Customs

Crude Palm Kernel oil is covered under the duty free replenishment certificate - benefit of Notification No. 46/2002-Cus allowed - AT
May 21, 2016 Case Laws Customs

Export effected by the petitioner prior to the date of issuance of Advance Licence cannot be considered in fulfillment of Export Obligation under the Advance Licence - HC
May 21, 2016 Case Laws Customs

DEPB license obtained through fraudulent means - the appellants have knowingly committed offence as specified under Section 113(i) and made themselves liable for penalty....
May 21, 2016 Case Laws Service Tax

Allowability of service tax credit - Input credit relates to cell phone service availed, courier service as well as service of travel agent availed and telephone......
May 21, 2016 Circulars Customs

CBEC issues clarification regarding transitional provisions relating to Duty Free Shops/ Ship stores /Airline Stores/ Diplomatic Stores
May 21, 2016 Notifications Service Tax

Exemption with respect to Services provided by Government or a local authority to a business entity with a turnover up to rupees ten lakh in the preceding financial year....
May 21, 2016 Case Laws Indian Laws

The officials of the petitioner summoned by the respondent shall be entitled to be accompanied by the advocate(s) in a matter before the CCI - HC
May 21, 2016 Case Laws Income Tax

Educational activity - Once it is found that the assessee had sold away the school and what was carried on by them later do not qualify, they cannot claim exemption u/s 11 - HC
May 21, 2016 Case Laws Income Tax

Assessee had received only ₹ 32.48 crores in terms of the Scheme and the balance amount of ₹ 17.64 crores was discharged by MTAIC by directly issuing fully......
May 21, 2016 Case Laws Income Tax

Addition of undisclosed income on the basis of loose sheets found at the time of search - Though there was a retraction of those statements by the assessee, those......
May 21, 2016 Case Laws Income Tax

Levy of penalty - assessee has tried to deprive the State by showing taxable income as not taxable in the garb of Gift. Such an action justifies invoking of the......
May 21, 2016 Case Laws Income Tax

Additions made on the basis of papers found in the course of search - additions made on the basis of papers found in the course of search without bringing any......
May 21, 2016 Case Laws Income Tax

TDS u/s 194H - Supply of milk and milk products by assessee to the distributors was a sale agreement on principal to principal basis not liable for deduction of tax at......
May 21, 2016 Case Laws Income Tax

Charitable activity / Purpose or not - Section 2(15) - The specific courses conducted by the assessee admittedly pertaining to travel and tourism industry were having......
May 21, 2016 Case Laws Income Tax

When the capital gain is assessed on notional basis, whatever amount is invested in the new residential house within the prescribed period u/s 54, the entire amount......
May 21, 2016 Case Laws Income Tax

The assessee wrongly claimed deduction U/s 11 as he did not have registration U/s 12AA of the Act but the ld Assessing Officer has to calculate the real income on the......
May 21, 2016 Case Laws Income Tax

Sale of shops/flats - Capital gain v/s business income - There was no intention of the assessee to enter into real estate business. The assessee has also shown sale......

1 ....61 62 63 646566 67 68 69........ 117

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