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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 451 to 500 of 5838 Records

1 ....6 7 8 91011 12 13 14........ 117

November 23, 2016 Case Laws Central Excise

CENVAT credit - capital goods - credit cannot be denied on the ground that the appellant have made a claim of drawback - the appellant is legally entitled for the Cenvat....
November 23, 2016 Case Laws Central Excise

Imposition of interest u/r 14 of Cenvat Credit Rules, 2004 - Since the appellant had merely availed credit and had reversed the same before utilizing the availed credit.....
November 23, 2016 Case Laws Customs

Classification of imported of Act II Microwave Popcorn - classified under CTH 20058000 or CTH 2106 90 99 or CTH 20081190 - The correct classification of imported goods......
November 23, 2016 Case Laws Customs

Courier - revocation of registration - No serious infringement of KYC verification leading to any significant revenue loss was pointed out, even in the Show Cause Notice....
November 23, 2016 Case Laws VAT and Sales Tax

Assessment of turnover - best judgement assessment - suppression of facts - The mere fact that these two loose papers were found in a desk present in the business......
November 23, 2016 Case Laws VAT and Sales Tax

Taxability of transactions taking place beyond or outside the Customs Frontier of India - duty free shops at various international airports and seaports in India - goods....
November 23, 2016 Case Laws VAT and Sales Tax

Input tax credit - if the selling dealer has not paid the collected tax and that liability has to be fastened on the selling dealer and it cannot be mulcted on the......
November 22, 2016 Case Laws Income Tax

Clubbing of income - salary paid to the assessee’s wife - the payment made by the assessee to his wife would not qualify for the benefit of proviso to Section 64 (1)(ii) - HC
November 22, 2016 Case Laws Income Tax

Attachment orders - recovery of dues - Time limit for sale of attached immovable property - When the provision is very clear which covered the field, the continuation of....
November 22, 2016 Case Laws Income Tax

Penalty u/s.271AAA - Once the income is surrendered during the course of search under section 132(4) it can be safely assumed that during discussion the assessee must......
November 22, 2016 Case Laws Income Tax

TDS u/s 194C or 192 - non deduction of TDS on payment of wages to the labourers - the wages in the instant case are covered under section 192 of the Act. Therefore the......
November 22, 2016 Case Laws Central Excise

Service tax paid on the expenses incurred for providing warranty service were entitled for input service credit. CENVAT credit allowed - AT
November 22, 2016 Case Laws Central Excise

CENVAT credit - it is not correct to deny the service tax credit on the basis of the above mentioned supplementary invoices, just because at the time of receipt of the......
November 22, 2016 Case Laws Customs

SEZ unit - power / jurisdiction to confiscate - import gold and export manufactured gold jewellery and are a net foreign exchange earner under SEZ scheme - The customs......
November 22, 2016 Case Laws Customs

Benefit of exemption in import of crude palm oil - there is no evidence that appellant did not have to carry out the refining process before using it in the manufacture.....
November 22, 2016 Case Laws Customs

Classification of Import of external hard disks - The imports of the appellants are liable to be classified under 84717030 and not 84717020 - Benefit of exemption from......
November 22, 2016 Case Laws VAT and Sales Tax

Central sale - the claim made in Form-D declaration was unavailable - If the material is supplied in response to the tender invited in the name of President of India,......
November 22, 2016 Case Laws VAT and Sales Tax

Valuation - UPTT - There was thus no transfer of property in goods at the time of they being put into transit - The obligation to transport the goods was an essential......
November 21, 2016 Case Laws Central Excise

Valuation - the issue of cost of advertising, marking, publicity incurred by the dealer from their margin cannot be included in the assessable value of the vehicle. - AT
November 21, 2016 Case Laws Central Excise

Cenvat credit - Cryogenic Tank - capital goods - These cryogenic tanks containing liquefied gases were mounted on goods transport vehicles belonging to GTA who......
November 21, 2016 Case Laws Customs

Benefit of exemption N/N. 06/2002-CEX - Import of Soft Flow Dyeing Machine - the soft flow eyeing machine complete with multi function stock tank are nothing but soft......
November 21, 2016 Case Laws Customs

Proceedings against the CHA - there is no provisions in CHALR, 2004 to appoint second enquiry officers but Regulation 22(7) only gives power to the Ld. Commissioner of......
November 21, 2016 Case Laws Customs

Imposition of penalty u/s 112 of the Customs Act, 1962 - clandestine removal of goods - forgery of signatures of CHA on the bills of entry - the penalty imposed on the......
November 21, 2016 Case Laws Customs

Rejection of declared value - overvaluation of imported goods - ‘beverages/carbonated soft drinks - The two proceedings leading to this appeal before us is a pathetic......
November 21, 2016 Case Laws Income Tax

Low gross profit (GP) rate - The increase in the cost of paper itself was 60%. The quality of the paper was also different the assessee having used thicker paper. There.....
November 21, 2016 Case Laws Income Tax

Allowance of Gratuity Scheme - The assessee cannot suffer for the inaction of the Revenue authorities and the Assessing Officer ought not to have disallowed the claim......
November 21, 2016 Case Laws Income Tax

Levy of penalty - had it been the intention of the assessee to make full and true disclosure of its income, it would have filed the return declaring an income inclusive.....
November 19, 2016 Case Laws Service Tax

Levy of service tax on accrual basis - transaction with associated persons - when the debit/credit entry was made in the account in terms of Rule 6 of Service Tax Rules,....
November 19, 2016 Case Laws Central Excise

SSI exemption - use of brand name of others - Whether the identification mark put on the goods by the assessee shall be treated as trade name or brand name of others or.....
November 19, 2016 Case Laws Central Excise

Benefit of N/N. 214/86 - job work - as principal manufacturer has exported the goods under bond which means that duty is leviable on such goods but is not being paid for....
November 19, 2016 Case Laws Central Excise

Classification of par boiling machinery - the par-boiling machine, when examined and assessed independently satisfies all the specification of heading 84.19, thus making....
November 19, 2016 Case Laws Central Excise

Classification of plywood laminated - plywood laminated with plasticized paper are correctly classifiable under Chapter Heading 44.08 of the erstwhile first schedule to CETA 1985 - AT
November 19, 2016 Case Laws Customs

Import of iron scrap - The scrap being non-notified goods, smuggled nature of goods , are to be proved by the Revenue by producing affirmative and tangible evidence. - AT
November 19, 2016 Case Laws Customs

Onus of proving smuggled character of goods - when at the time of inventory if the markings of the names of the foreign countries are not found, then the Revenue had......
November 19, 2016 Case Laws Customs

Project import - Benefit of concessional rate of duty - By virtue of being the beneficiary of the project which was executed by L&T Ltd., FIL cannot walk into the shoes.....
November 19, 2016 Case Laws Customs

Valuation - enhancement of value - drill bits of HSS nature - classification and the rate of duty, could not have gone beyond the report given by an expert engaged by......
November 19, 2016 Case Laws Income Tax

Penalty on income from bad debts recovered - the assessee has to offer the same to tax in the year in which the recovery is made. Since the assessee has failed to do, in....
November 19, 2016 Case Laws Income Tax

TDS u/ s 195 - Assessee Company was not liable to deduct the tax at source on the bank guarantee commission paid to a foreign bank - AT
November 19, 2016 Case Laws Income Tax

It is not possible to arrive at the conclusion that there would be no shortage of stock due to damage immature paddy damaged caused by rats etc. The basis on which the......
November 19, 2016 Case Laws Income Tax

When the transactions in question are falling under the ambit of definition of ‘international transaction’ as provided u/s.92B, then the AE being tax resident of India......
November 19, 2016 Case Laws Income Tax

TDS u/s 195 - whether Legal fees paid to non-resident Attorneys constitute royalty as per India-UK DTAA and also constitute ‘Royalty’ / ‘Fees for technical services’......
November 19, 2016 Case Laws Income Tax

Once the books of accounts has been rejected the Assessing Officer cannot fall back upon the same books for making addition on account of interest accrued on the FDRs......
November 18, 2016 Circulars Customs

Import of shredded metallic scrap - importer shall furnish to the Customs, a pre-shipment inspection certificate from the designated inspection & Certification agencies
November 18, 2016 Case Laws Income Tax

Income from house property - Annual value estimation u/s 23 - Property was rent out the company by its directs at lower rent and rent out to others at higher rate -......
November 18, 2016 Case Laws Income Tax

TDS u/s 194H - the discount offered by the respondent-assessee to the retailers could only be treated as sales promotion expenses, and not as commission, as no services.....
November 18, 2016 Case Laws Income Tax

Undisclosed investment - purchase of land - difference between the said seized paper and the seized ledger - Assessee has no answer to the question as to whether said......
November 18, 2016 Case Laws Income Tax

Assessee having failed to prove the validity of the transaction, no right accrues in his favour on account of non- summoning of the witness u/s 131 by the AO - HC
November 18, 2016 Case Laws Income Tax

Merely because the assessee did not contest the addition, cannot give rise to any adverse inference against the assessee, as in any case it was running into huge losses.....
November 18, 2016 Case Laws Service Tax

GTA Service – reverse charge mechanism - is appellant receiving GTA services from exporter? - Just because the Nepalese suppliers had billed the appellants separately......
November 18, 2016 Case Laws Central Excise

Refund claim - reversal of CENVAT credit on capital goods at the time of removal which is not required - principles of unjust enrichment - the appellant has been able to....

1 ....6 7 8 91011 12 13 14........ 117

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H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

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H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

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H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

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H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

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C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...