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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4401 to 4450 of 5838 Records

1 ....85 86 87 888990 91 92 93........ 117

March 28, 2016 Case Laws Central Excise

Refund claim - Once the input credit is legally taken and utilized on the dutiable final product, it need not be reversed on the final product being exempted......
March 28, 2016 Case Laws Customs

Rejection of refund of amount paid under protest - Unjust Enrichment though the imported goods were used for the manufacturing of fertilizers - the incidence of duty......
March 28, 2016 Case Laws Customs

Seeking conversion of free shipping bills to Drawback shipping bills - a power given by Sec 149 of the Customs Act 1962 to the officers under a statute can not be......
March 28, 2016 Case Laws Customs

Under-valuation - if the adjudicating authority has to come to such a conclusion, there has to be a findings that the appellant importer had paid additional amount to......
March 28, 2016 Case Laws Customs

Valuation - inclusion of royalty paid to parent concern - agreement does not talk about or restrict the appellant to purchase or procure raw materials only from the......
March 28, 2016 Case Laws VAT and Sales Tax

Allowability of refund/adjustment of CST with interest - the assessee is clearly entitled either to the refund of the said tax paid by it under a mistake of law and......
March 28, 2016 Case Laws VAT and Sales Tax

Adequate rebut of Legal presumption - Deemed sale drawn by the authorities under Section 46(15)(d) of the AGST Act - the authorities have failed to discharge the obligation - HC
March 28, 2016 Case Laws Income Tax

Disallowance being 1/10th Global Depository Receipts - whether the GDR is nothing but increase in the capital and expenses relating to the same is capital in nature? -......
March 28, 2016 Case Laws Income Tax

Interest accruing on FDRs treated as income from other sources - since the assessee is not having any other source of income de horse this business undertaking which......
March 28, 2016 Case Laws Income Tax

Reopening of assessment - receipt of accomadation enteries - without forming a prima facie opinion, on the basis of such material that income has escaped assessment the.....
March 28, 2016 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - excess claim of deduction u/s 35(2) - the assessee has made a bonafide legal claim which cannot be said to be fallacious or flippant and......
March 28, 2016 Case Laws Income Tax

Validity of notice u/s 143(2) - no notice u/w 143(2) was served upon the assessee which a mandatory conditions - impugned assessment order dated 28.12.2011 is quashed......
March 28, 2016 Case Laws Income Tax

Disallowance of Depreciation by reducing Written down value of assets by subsidy received - incentive received by the assessee is not covered under the provisions of......
March 28, 2016 Case Laws Income Tax

Levy of interest u/s. 234B and 234C - MAT - after 07.1.2011 position became very clear that the assessees to be taxed u/s. 115 JB would also have to pay advance tax - ......
March 26, 2016 Circulars Income Tax

Correction of statement cum challan relating to TDS on sale of property u/s 194IA - CPC-TDS has enabled functionality for online correction in form 26QB from 29/02/2016.
March 26, 2016 Case Laws Service Tax

Liability of Service tax - Rendering of Business auxiliary service - for reasonableness of doubt that individuals may not be 'commercial concerns', section 80 of......
March 26, 2016 Case Laws Service Tax

Demand of Service tax at the rate of 6%/8% of the value of exempted goods - As per Sub-Rule (3A) of Rule 6(3), the Cenvat Credit required to be reversed is as per the......
March 26, 2016 Case Laws Service Tax

Cenvat credit - Appellant constructed various malls and rented the same to various parties and discharge of service tax on rent received. Also availed the Cenvat Credit.....
March 26, 2016 Case Laws Service Tax

Waiver of penalty imposed under Section 76 of the Finance Act, 1994 - appellant have discharged the entire service tax along with interest prior to issuance of show......
March 26, 2016 Case Laws Service Tax

Imposition of penalties under Section 78 & 77(1a) and 77(2) of the Finance Act, 1994 - Taxable services of 'Erection, Commissioning or Installation' service received......
March 26, 2016 Case Laws Central Excise

Validity of order against the dead person - once the factum of death of the sole proprietor has come to the knowledge of the learned Commissioner, the learned......
March 26, 2016 Case Laws Central Excise

100% EOU - though dross and skimming do arise during the process of manufacture but these are not manufactured products. An article is not exigible to tax only because.....
March 26, 2016 Case Laws Customs

Classification - Used damaged cut rails for melting (melting scrap) - to be classified under CTH 72.04 denying benefit of exemption benefit under Notification No.12/2012....
March 26, 2016 Case Laws Customs

Demand of Safeguard duty - thickness of Aluminium foils - It is to be noted that the samples were re-tested twice with a request and concurrence of the assessee in......
March 26, 2016 Case Laws VAT and Sales Tax

Determination of classification and rate of tax - Deciding the higher rate of tax at the instance of a new manufacturer, who is exempted from tax to make the Ruling......
March 26, 2016 Case Laws Income Tax

TDS u/s 194I - whether the tour operators/travel agents were required to deduct TDS under Section 194-I of the Act while making payments to the hotels on behalf of......
March 26, 2016 Case Laws Income Tax

Exemption u/s 13A - ITAT was justified in denying exemption to the INC under Section 13A of the Act and refusing to condone the delay that had occurred in the audit of......
March 26, 2016 Case Laws Income Tax

Exemption u/s 13A - As long as a political party continues to avail the exemption from payment of income tax, there can be no excuse for not maintaining its account......
March 26, 2016 Case Laws Income Tax

Entitlement to claim carry forward loss - delay in filing the return - when the petitioner as a litigant is entitled to claim carry forward loss, mere delay should not.....
March 26, 2016 Case Laws Income Tax

Minimum Alter Tax (MAT) - Forfeiture of share warrants being a capital receipt - adjustment need to be made to the disclosures made in the notes on accounts forming......
March 26, 2016 Case Laws Income Tax

Disallowance of excess depreciation claimed on Iris Cameras - Iris camera without the aid of software is obsolete and it cannot be used in the normal course of business.....
March 26, 2016 Case Laws Income Tax

The order has been passed by the Learned AO by taking one of the possible views and hence the order cannot be termed as erroneous warranting initiation of revision......
March 26, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - by disallowing 80% of the claim, the Assessing Officer has allowed 20% of expenditure attributable to earn the business income. - levy of......
March 26, 2016 Case Laws Income Tax

Penalty u/s 271E - Company has directly repaid the loan taken from Director to Bank - violation of section 269T - The assessee has demonstrated that under the compulsion....
March 26, 2016 Case Laws Income Tax

Non collection of TCS (tax collection at source) - main husk is a by-product and the same cannot be considered as scrap and waste as provided in the Explanation to......
March 26, 2016 Case Laws Income Tax

Non collection of TCS (tax collection at source) - DOC is a by-product and it certainly cannot be categorized as scrap and waste and it has its own market value - AO has....
March 25, 2016 Case Laws Service Tax

Liability of Service tax on TDS amount absorbed by the assessee on foreign remittance - Reverse charge - Service Tax liability needs to be discharged on amounts which......
March 25, 2016 Case Laws Service Tax

Sharing of resources and cost / expenses with the group companies - The activities carried out by the Appellant enables the Participating Group Companies to share the......
March 25, 2016 Case Laws Service Tax

Availment of Cenvat credit - Tax paid on services used in common for ‘output services' and trading - as the turnover has been the basis for apportionment, there is no......
March 25, 2016 Case Laws Service Tax

Related party transactions - associated enterprises - once debit entries were made even though provisional basis and subsequently final entries are made, it is only the.....
March 25, 2016 Case Laws Service Tax

Waiver of penalty - appellant-assessee suppressed the facts from the Revenue with an intention to evade payment of service tax and when when there are malafides proved.....
March 25, 2016 Case Laws Central Excise

Refund claim - pre-deposit - As soon as the order appropriating such fine was set aside, they became eligible to refund of the deposits made during the investigations -....
March 25, 2016 Case Laws Central Excise

Eligibility of CENVAT CREDIT - whether the courier bill of entry is a proper document for availing Cenvat Credit under the CENVAT Credit Rules, 2004? - Held Yes - AT
March 25, 2016 Case Laws Central Excise

Cenvat credit on input services used for both excisable goods as well goods chargeable to nil rate of duty - no option under Rule 6 (3) can be imposed on the appellant......
March 25, 2016 Case Laws Central Excise

Evasion of duty -, the goods were cleared without issuing proper invoices and therefore it cannot be said that the price charged included central excise duty. In their......
March 25, 2016 Case Laws Central Excise

Cenvat Credit allowability on the inputs used in the manufacture of exempted goods or non dutiable goods - Cenvat Credit on the inputs used in the process which does......
March 25, 2016 Case Laws Central Excise

Assessable value - whether inspection charges with respect to a specific inspection of the buyer is required to be added to the assessable value? - pre-delivery......
March 25, 2016 Case Laws Customs

Restoration of appeal - Dismissal of appeal for non-compliance and also for non-appearance exparte, should not deprive the parties to contest the order on merits when......
March 25, 2016 Case Laws Customs

Conversion of Free Shipping Bills into Export Promotion Scheme/DEEC Shipping Bills -when the fault lies with the EDI system of the Customs, the request of the appellant.....
March 25, 2016 Case Laws Customs

Undervaluation of goods - The goods were examined, assessed and cleared by Customs and were no longer available for re-examination. It is trite to say that if the......

1 ....85 86 87 888990 91 92 93........ 117

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