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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4551 to 4600 of 5838 Records

1 ....88 89 90 919293 94 95 96........ 117

March 16, 2016 Case Laws Central Excise

Differential duty demand - demand arose on account of the fact that the appellant cleared the goods from its depot at a price higher than the price at which the duty was....
March 16, 2016 Case Laws Central Excise

SSI Exemption - The notification as amended was very clear and unambiguous. In the era of self assessment, it is the responsibility of the assessee to correctly......
March 16, 2016 Case Laws Central Excise

Denial of Cenvat credit on capital goods - stock taking was done by way of eye estimation - the allegation of shortage of raw materials, does not stand. - demand set aside - AT
March 16, 2016 Case Laws Central Excise

Refund claim - duty liability subsequent to clearance of their products - unjust enrichment - when duty is paid after clearance of goods, on insistence of anti-evasion......
March 16, 2016 Case Laws Central Excise

Differential duty - as the appellant was clearing the goods on payment of duty and subsequently on their own revised the price and discharged the differential duty there....
March 16, 2016 Case Laws Central Excise

MRP based valuation - removal of goods without packing - It is not the packaging that determines the applicability of mandate of affixing the 'retail sale price' but......
March 16, 2016 Case Laws Central Excise

The duty can be demanded from a manufacturer of the goods as it is a factum record that the impugned goods have been fabricated on job work basis by the contractors,......
March 16, 2016 Case Laws Customs

Rejection of refund claim - Period of limitation - Once the appellant has been given acknowledgement unless until this held to be fake or forged, the said......
March 16, 2016 Case Laws Income Tax

Addition u/s 68 - merely because the bank statement an ITR of the lender were not submitted, in spite of submitting balance sheet and profit and loss account of the......
March 16, 2016 Case Laws Income Tax

Penalty u/s 271C - non deduction of tds u/s 194LA - there was no mala fide intention on the part of the assessee for non-deduction of TDS since it had recovered the TDS.....
March 16, 2016 Case Laws Income Tax

Agricultural lands in terms of Sec 2(14) - Though the circumstance that the land is classified as Agricultural in the revenue records and the Village Panchayat......
March 16, 2016 Case Laws Income Tax

The assessee had a dividend income (income from other sources). Thus the assessee fell within the purview of the exception carved out in the explanation to Section 73......
March 16, 2016 Case Laws Income Tax

Addition made on inflation of purchases of raw material u/s. 69 - CIT(A) has wrongly relied on the input output consumption ratio - addition deleted - AT
March 15, 2016 Case Laws Service Tax

Cenvat Credit - input service - Outdoor catering services - a notification issued in Notification No.3/2011 dated 1.3.2011 excluding the outdoor catering services came.....
March 15, 2016 Case Laws Central Excise

Reversal of CENVAT credit - whether the appellant while clearing the imported inputs which were found to be defective and unusable and later re-exported from their......
March 15, 2016 Case Laws Central Excise

Claim of exemption on Air conditioning unit, condensing unit, chillers, walk in cold rooms - the institution is not engaged in commercial activity and the goods are......
March 15, 2016 Case Laws Central Excise

New case cannot be made out after issuance of show cause notice and after passing the adjudication order. Both the lower authority have wrongly denied the Cenvat credit.....
March 15, 2016 Case Laws Customs

Clim of refund - Excess payment of CVD at the time of import - there was indeed no assessment order as such passed by the customs authorities - The order of the......
March 15, 2016 Case Laws Customs

Import of goods - Change in standards under the FSS Act - The legitimate expectation of the importer would always subject to the policy change of the State. If the law......
March 15, 2016 Case Laws Customs

Release of property - seizure of gold and Indian currency - violation of provision of Customs Act. - the petitioner has to establish his ownership over the property......
March 15, 2016 Case Laws Income Tax

Disallowance of Privilege fee paid u/s 40(a)(ii) or (iib) - sharing of revenue with the state - The privilege fee payable by the petitioner to the State Government would....
March 15, 2016 Case Laws Income Tax

Adoption of Profit Level Indicator (PLI) of OP/TC to determine ALP - , in the absence of identification or segregation of capital employed with regard to AE's......
March 15, 2016 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - it can be said that amount invested in the subsidiaries company was arising out of commercial expediency and was thus for the......
March 15, 2016 Case Laws Income Tax

Sale of factory land at Guindy, Chennai - Capital Gain OR business profit - without bringing any material on record merely based on some remote circumstances, an......
March 15, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c ) - after taking into consideration the human conduct and preponderance of probability clearly indicate that the assessee became a willing party to....
March 14, 2016 Case Laws Service Tax

Condonation of delay - delay of almost 2 years - the order in Original was passed on 30.11.2012. Even as on today, no steps were taken by the department in collecting......
March 14, 2016 Case Laws Service Tax

Extended period of limitation - Bonafide belief - An assessee who has a bonafide belief that it is not liable to tax would naturally not obtain registration, assess......
March 14, 2016 Case Laws Service Tax

Taxability of maintenance and repair services relating to information technology software till December 2007 - the clients of the appellant in this case would be users......
March 14, 2016 Case Laws Service Tax

CENVAT credit - Scope of input services - Input services received at their Head Office and subsequently distributed to the appellant herein - In the absence of any doubt....
March 14, 2016 Case Laws Central Excise

Inadmissibility of CENVAT credit availed on Colchester CNC crane - central excise duty demand under Section 11A along with interest and equal amount of penalty -......
March 14, 2016 Case Laws Customs

Writ petition - Validity of Tribunal's order - Tenability of claim for interest under Section 28AA - Period of limitation in relation to amount receivable upon......
March 14, 2016 Case Laws VAT and Sales Tax

Attachment of bank of account - Recovery of GVAT - section 45 of the Gujarat Value Added Tax Act, 2003 - Attachment to be lifted - Revenue restrained from making any......
March 14, 2016 Case Laws Income Tax

Reopening of assessment - It cannot by any stretch of imagination be said that the A.O. has not gone through the tax audit report while framing assessment u/s 143(3)......
March 14, 2016 Case Laws Income Tax

Disallowance towards the cost of land - On probing amount of the work in progress the AO has come to know that these expenses have not all been incurred by the assessee.....
March 14, 2016 Case Laws Income Tax

Rectification of mistake - order u/s 154 on debatable issues - in order u/s 154 AO allowed refund and interest thereon u/s 244A - In the absence of any accusation......
March 14, 2016 Case Laws Income Tax

Disallowance of expenditure - The factum of the payment of money may not be in doubt, but the factum of rendering of services at the end of these three persons is......
March 14, 2016 Case Laws Income Tax

Eligibility of registration u/s 12A - approval u/s 80G(5)(vi) - The competent authority should have acted vigilantly to pass an appropriate order in the matter within......
March 14, 2016 Case Laws Income Tax

Income from license fee arising from leave and license agreement entered into by the assessee company is chargeable to tax as income under the head “income from house......
March 14, 2016 Case Laws Income Tax

Assessee is eligible to claim deduction u/s 80IB(10) of the Act for the undisclosed income surrendered during search/survey action in a situation when assessee has been.....
March 13, 2016 Circulars Central Excise

Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular
March 13, 2016 Circulars Customs

Clarification with regard to classification of ‘Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver - Circular
March 13, 2016 Circulars Income Tax

U/s 199 of Income Tax Act 1961 - Recovery Of Demand Against Deductee Assessee - Circular
March 13, 2016 Case Laws Service Tax

Taxability of services - Classification - naturally bundled services or not - place of provision of services (POP Rules) - intermediary service or not - GoDaddy US have.....
March 13, 2016 Case Laws Service Tax

When cash management services stood excluded from the purview of service tax at the hands of the Bank until 31.05.2007, the authorities cannot levy service tax on an......
March 13, 2016 Case Laws Service Tax

Refund of cenvat credit without obtaining registration - The learned Counsel for Revenue has not been able to show any provision even under Rule 5 of Cenvat Credit......
March 13, 2016 Case Laws Service Tax

Failure to deposit 50% under the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Since admittedly 50% of the declared tax dues were not paid by 31st....
March 13, 2016 Case Laws Central Excise

100% EOU - sale of goods in Domestic Tariff Area (DTA) without following the guidelines - it is not case of Revenue that the appellant have used any imported material......
March 13, 2016 Case Laws Central Excise

Classification - Ayurvedic medicines like Neem, Boswellia, Serrata, Ashwagandha, Gymnema, etc. - assessee are right in classifying these products under Tariff Heading......
March 13, 2016 Case Laws Central Excise

Classification - Fibre Glass Reinforced Plastic namely Missile Container, Logistic Container - the pre-dominant input is plastic as compared to Glass fiber therefore......
March 13, 2016 Case Laws Central Excise

Intermediate goods - captive consumption - The impugned goods are admittedly "capital goods" falling under Chapter 84 of CETA. The provisions of exemption Notification......

1 ....88 89 90 919293 94 95 96........ 117

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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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A: Director Identification Number

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