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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4251 to 4300 of 5838 Records

1 ....82 83 84 858687 88 89 90........ 117

April 6, 2016 Case Laws Income Tax

Addition u/s 68 - AOP - As in the eyes of law there is no evidence which the assessee has shown about the legal existence of an AOP. Income-tax Dpartment can assess an.....
April 6, 2016 Case Laws Income Tax

State authorities should not raise technical pleas if the citizens have a lawful right, which is being denied to them merely on technical grounds. The state authorities.....
April 6, 2016 Case Laws Income Tax

Transfer pricing adjustment - adjustment in respect of international transaction relating to export of manufactured IC engines by considering the difference in the gross....
April 5, 2016 Case Laws Service Tax

Waiver of penalties - The appellant paid the entire service tax and interest from their own pocket. So, this itself is a burden on the appellant - When the assessee......
April 5, 2016 Case Laws Service Tax

BAS - the findings of the lower authorities that the activity of getting commission on the trucks hired form various outsiders would fall under the under the category of....
April 5, 2016 Case Laws Service Tax

Export of service - the usage of the programme after delivery to the overseas entity is irrelevant in deciding upon the tax liability as 'programme producer'. - AT
April 5, 2016 Case Laws Central Excise

Demand of interest - The Court is not satisfied that the demand of interest for a period of three months, which was occasioned on Department’s own inability to promptly.....
April 5, 2016 Case Laws Central Excise

Refund claim - whether duty on MS & HSD was required to be paid at transaction price recovered from the dealers or the same should be based on prices prevailing at......
April 5, 2016 Case Laws Customs

Duty liability on warehoused goods under prevailing rate on the date - the bond executed for storage of warehoused goods in the warehouse, expired on 24-01-2003. Hence,.....
April 5, 2016 Case Laws Customs

Import of old and used photo copying machines - no licence is required for import of second hand photocopiers prior to 19-10-2005. Therefore, the fine and penalty are set aside. - AT
April 5, 2016 Case Laws VAT and Sales Tax

Imposition of tax - Packing material used for packing the clothes - tax not imposable on packing material used for packing the clothes - HC
April 5, 2016 Case Laws VAT and Sales Tax

Claim of full input tax rebate - it would be only just and fair to direct the revenue to consider the prayer of the petitioner for rectification, when there is no......
April 5, 2016 Case Laws Income Tax

Best Judgement Assessment - whenever the return filed by an Assessee is not accepted at its face, it is mandatory for the AO has to issue a notice u/s 143(2) for......
April 5, 2016 Case Laws Income Tax

Payments made to retiring partners - whether in the nature of compensation can be termed as goodwill and subsequently eligible for depreciation? - claim of depreciation allowed - HC
April 5, 2016 Case Laws Income Tax

Reopening of assessment - mistake made in the audit report by mentioning the system of accounting of the Assessee as ‘mixed’ - no other ‘tangible material’ was cited to.....
April 5, 2016 Case Laws Income Tax

TDS liability - the provisions were made at the year end is reversed in the beginning of the next accounting year - it cannot be said that income had accrued in the......
April 5, 2016 Case Laws Income Tax

Penalty u/s 271B - non comply with the provisions of Section 44AB regarding tax Audit - Section 44AB were not applicable to the transaction relating to sale & purchase.....
April 5, 2016 Case Laws Income Tax

Donations in golaks - AO proposed to tax the anonymous donations - The Legislature intended to tax the unaccounted money or black money which was brought in the books of....
April 5, 2016 Case Laws Income Tax

Brand promotion expenses - No new asset is created by incurring the expenses. It is also not the case of the AO that the expenses are capital expenditure - Allowed as......
April 4, 2016 Case Laws Service Tax

Vacant land in possession of the appellant is excluded from the ‘renting of immovable property' as defined in Section 65(90a) and from the definition of taxable service.....
April 4, 2016 Case Laws Central Excise

Cross utilization of the credit on excuse duty and service tax denied - the cross utilization of credit on goods and services being not covered by any restrictive......
April 4, 2016 Case Laws Central Excise

Cenvat credit - having regard to the nature of the use for which these branch offices were taken on rent, the said service clearly qualifies to be covered within the......
April 4, 2016 Case Laws Central Excise

Denial of cenvat credit - inputs and capital goods sent to job-worker for further processing and the inputs sent directly to job-workers for further processing - with......
April 4, 2016 Case Laws Customs

Bonafideness of appellant in buying and utilising the REP licences issued - the duty cannot be demanded from the transferers, where the licences were genuine but......
April 4, 2016 Case Laws VAT and Sales Tax

Inclusion of processing and transportation charges received by ONGC as part of the sale price of LPG sold by ONGC to GAIL - such transportation and processing charges......
April 4, 2016 Case Laws VAT and Sales Tax

Inclusion of works contract within the purview of A.P. VAT Act - Execution of works contract outside the state - Demand set aside - HC
April 4, 2016 Case Laws VAT and Sales Tax

Power and jurisdiction of Commissioner to amend eligibility certificate - If the Tribunal was competent to amend the eligibility certificate, then there is no reason why....
April 4, 2016 Case Laws Income Tax

Stay application - looking at the manner in which the petitioner has been dealt with by the AO in regard to its stay application, it would be in the interest of justice.....
April 4, 2016 Case Laws Income Tax

Amount of loan waived - whether it does not constitute the income of the assessee in the context of Section 28[iv] - Once the loan is written off and the person writing.....
April 4, 2016 Case Laws Income Tax

Penalty u/s 271E - section 269T is applicable only on repayment of any loan or deposit taken by the assessee - at the time of repayment in cash there was no unsecured......
April 4, 2016 Case Laws Income Tax

Disallowance of loss - sale of shares - This is a lacuna in the provision which has been lawfully exploited by the assessee by transferring shares held as long-term......
April 4, 2016 Case Laws Income Tax

TDS u/s 194J - Non deduction of tds - No demand visualized u/s 201 of the Act should be enforced after the tax deductor had satisfied the officer in-charge of TDS that......
April 4, 2016 Case Laws Income Tax

Validity of the disallowance u/s. 14A - The pro-rata formula of funding enshrined in Rule 8D(2)(ii) would thus apply on facts to the assets, both as at the beginning......
April 2, 2016 Circulars Central Excise

Power of review of Commissioner (Appeals) order or order of Principal Commissioner/ Commissioner as an adjudicating authority vests with the Committee of Commissioners......
April 2, 2016 Circulars Income Tax

Discontinuation of physical mode of National Savings Certificate KVP and NSC shall stand discontinued w.e.f. 1-4-2016 - Order-Instruction
April 2, 2016 Notifications Customs

Customs (Fees for Rendering Services by Customs Officers) Amendment Regulations, 2016 - Notification
April 2, 2016 Notifications Customs

Bill of Entry (Electronic Declaration) (Amendment) Regulation, 2016 - Notification
April 2, 2016 Case Laws Service Tax

Rejection of refund claim on the ground that services exported are not taxable services - Unutilized CENVAT credit filed under Rule 5 of CCR, 2004 - Refund allowed - AT
April 2, 2016 Case Laws Service Tax

Classification - Providing buses for hire to various agencies/persons on contract basis - tour operator service and Rent-a-Cab service are exempted if the journeys are......
April 2, 2016 Case Laws Central Excise

Classification of glue/resin manufactured - the classification of the product as primary resin is not sustainable. This is supported by Note-6 of Chapter 39 and HSN......
April 2, 2016 Case Laws Central Excise

Valuation of the goods manufactured on job-work basis - It is necessary to include the processor's expenses, costs and charge plus profit, but it is not necessary to......
April 2, 2016 Case Laws Central Excise

Clandestine clearance - goods cleared twice - it appears that the Revenue have made out a half baked case of clandestine removal and the same is not sufficient save and.....
April 2, 2016 Case Laws Central Excise

Valuation - Benefit of abatement - Provisional assessment - cash discount - there is no question of rejecting the benefit of abatement of such discount on the ground......
April 2, 2016 Case Laws Customs

Validity of order of detention passed u/s 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA Act) - if a......
April 2, 2016 Case Laws Customs

Import of red chilli chatka seasoning and magic masala seasoning - the stand taken by Revenue that the goods were perishable seems to be untenable, more so when FSSAI or....
April 2, 2016 Case Laws Customs

Period of limitation - Initially Refund was claim filed before wrong authority - if the refund claim for the first time filed within time before different authority it.....
April 2, 2016 Case Laws VAT and Sales Tax

Condonation of delay - . It does not demonstrate that the Government or the Department concerned was vigilant, serious and attentive and did its best to protect the......
April 2, 2016 Case Laws Income Tax

Addition u/s 68 - creditor from the foreign country - Even the AO has also not disputed the identity, source and genuineness of share capital. We are also of the view......
April 2, 2016 Case Laws Income Tax

Section 40 is applicable only when deductions u/s 30-38 are being made in computing income chargeable under the head 'profits and gains of business or profession' u/s 28....
April 2, 2016 Case Laws Income Tax

Additional/capitation fees receipt - the income cannot be charged to tax in the hands of society as well as in the hands of trustee cum secretary of the society. - AT

1 ....82 83 84 858687 88 89 90........ 117

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

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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.

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