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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4601 to 4650 of 5838 Records

1 ....89 90 91 929394 95 96 97........ 117

March 13, 2016 Case Laws Central Excise

Eligibility for refund of the unutilized CENVAT Credit - Section 51 of the SEZ Act provides that this Act shall have over riding effect any other law for the time being....
March 13, 2016 Case Laws Central Excise

Duty liability - Having no mandate in the law in that regard and in absence of legislation that the buyer shall be jointly and severally liable in the event of no......
March 12, 2016 Case Laws Customs

Maintainability - CHALR license - Since the appellant's application for New Custom Broker Licence has been rejected because the appellant has not attained the status of.....
March 12, 2016 Case Laws Customs

Validity of Tribunal's order - Refuse to condone delay of 546 days on the ground of not properly explained - From the mere endorsement "unclaimed", it cannot be......
March 12, 2016 Case Laws Customs

Eligibility for exemption under Notification 21/2002 - Import of Pop corn maize - As the declaration did not declare the existence of the Agreement, the goods are......
March 12, 2016 Case Laws Customs

Eligibility of Refund claim - Unjust Enrichment - the certificate of C.A. which is supported by other corroborative evidence like balance-sheet and calculation of amount....
March 12, 2016 Case Laws Customs

Imposition of penalty - the role of the appellant is not restricted to introduction of the parties but have actively assisted M/s. FIL and its directors in diversion of.....
March 12, 2016 Case Laws VAT and Sales Tax

The order in Form DVAT-50 issued by the Special Commissioner on 15th October 2014 did not permit the enforcement officer to carry out any assessment and therefore,......
March 12, 2016 Case Laws Income Tax

If cash assistance received or receivable against exports schemes are included as being income under the head "profits and gains of business or profession", it is......
March 12, 2016 Case Laws Income Tax

Whether liquidated damages were entitled to the exemption under Section 10(23G) of the Act inter alia as such liquidated damages fell within the definition of “interest”....
March 12, 2016 Case Laws Income Tax

Obviously, the undistributed share of profit reflected in the books of P.E. cannot be said to partake the character of income under the provisions of the Income-tax Act.....
March 12, 2016 Case Laws Income Tax

Business connection in India - Existence of Fixed PE In India and service PE In India - s even if assumed that there is a PE in India of the assessee no profit can be......
March 12, 2016 Case Laws Income Tax

Disallowance of the capital work in progress written off - the loss in respect of discarded project had written off by the assessee during the previous year is not......
March 12, 2016 Case Laws Income Tax

Merely because there was an error in the annual report this will not have any impact on the profit of the assessee. When the assessee has recorded the entire purchases......
March 12, 2016 Case Laws Income Tax

Addition made on account of short term capital gain - it is evident that the gross total income o the company consisted mainly of income which is chargeable under the......
March 12, 2016 Case Laws Income Tax

TDS u/s 194C - works contract - existence of contract - We do not agree with the contention of the assessee that there is no written contract or oral contract with the.....
March 12, 2016 Case Laws Income Tax

Transfer pricing adjustment - whether the foreign exchange gain/income from service provided to AE will be part of the operating revenue/income? - while taking the......
March 11, 2016 Notifications Companies Law

Buy-back of shares - calculation - where the audited accounts are more than six months old, the calculations with reference to buy back shall be on the basis of......
March 11, 2016 Case Laws Service Tax

Imposition of Service tax under Business Auxiliary Service - the amount collected as extra charges for RTO registration is not covered under support services of business....
March 11, 2016 Case Laws Central Excise

Sanction of a part of the refund amount by way of credit in the cenvat account - granting refund and crediting it to the modvat account will not in effect allow the......
March 11, 2016 Case Laws Central Excise

Whether the appellant are entitle for the Cenvat Credit in respect of the service tax paid by the job worker? - for the purpose of limitation in taking the credit, the......
March 11, 2016 Case Laws Central Excise

Whether Due Drop Process on Fabrics will amount to manufacture - It is seen that the Ministry in its wisdom, has accepted the merits of the case and has exempted the......
March 11, 2016 Case Laws Central Excise

CENVAT credit of service tax paid under 'Rent a Cab' service on account of engaging cabs for transport of children of staff members from resident to school and back -......
March 11, 2016 Case Laws Central Excise

Penalty under Section 11AC - The partner of the partnership firm had already paid the duty before issue of the show cause notice in order to avoid legal proceedings. In....
March 11, 2016 Case Laws Customs

Import of coking coal of Chinese origin - it is found that presence of ash content is more than what is declared by the appellant which results in denial of exemption......
March 11, 2016 Case Laws Customs

Re-export of entire goods - Prohibition on import of goods - Goods involves Toxic and Hazardous Contamination - the portion of goods which contains the bar codes or......
March 11, 2016 Case Laws Customs

Classification - Epoxy, parts of Hydro Electric Generator - the goods imported under the Bills of Entries are epoxy stator coils solely designed for power generators for....
March 11, 2016 Case Laws Customs

The classification and assessment of imported goods as "Plant Bio-Fertilizer" was done based on the Test Reports and goods were cleared during the relevant period, so,......
March 11, 2016 Case Laws Customs

Classification - Amezcua Chi Pendant - As, the 'Chi Pendant' is not an artificial jewellery worn by any person of any age. Therefore, the imported goods cannot be......
March 11, 2016 Case Laws Indian Laws

Offense punishable under Section 138 of the Negotiable Instruments Act - it is very difficult for the Court to take a view that a partnership firm for the purpose of......
March 11, 2016 Case Laws Income Tax

Computation of MAT u/s 15JB - Book Profit - Once it is realized that the assessee had correctly debited the profit and loss account for the loss arising out of the......
March 11, 2016 Case Laws Income Tax

Reopening of assessment - The ITAT observed that “just one unrealistic and absurd figure of net profit is taken out from the print out of the rough document from the......
March 11, 2016 Case Laws Income Tax

The addition cannot be sustained only on the basis of admission during the course of survey. - sec.133A does not empower IT authority to examine any person on oath,......
March 11, 2016 Case Laws Income Tax

Addition made on account of bad debt - It is nothing but the assessee is trying to enjoy the benefit of section 36(1)(vii) of the Act through back door, which is not......
March 11, 2016 Case Laws Income Tax

Disallowance of labour welfare expenses - The Government also recognizes the need and importance of Corporate Social Responsibility to be discharged by the Corporate......
March 11, 2016 Case Laws Income Tax

Addition u/s. 69B - unexplained investment in residential bungalows - the opinion of the DVO per se was not an information and could not be relied upon without books of....
March 11, 2016 Case Laws Income Tax

Obviously, when the assessee is using patents/trademarks of its parent company, it will have to pay royalty for the same which cannot be disallowed, unless it is not at.....
March 10, 2016 Case Laws Central Excise

Extended period of limitation - When the material facts are disclosed, a particular classification followed by the appellant will not make a case for suppression - the.....
March 10, 2016 Case Laws Central Excise

SSI Exemption - Manufacture and clearing dutiable goods with the brand name or trade name of another person - for denial of exemption the brand name or trade name has a....
March 10, 2016 Case Laws Central Excise

Demand of duty for clearance of waste and scrap - the transparency in the appellant's dispatch of waste and scrap and receiving the granules back cannot be questioned......
March 10, 2016 Case Laws Central Excise

Liability to pay the excise duty - consignee does not sent the certificate of re-warehousing within the period of 90 days - department cannot ask the appellant to pay......
March 10, 2016 Case Laws Customs

Valuation - as the Supply Agreement is consistent with the Technology Transfer Agreement, and the supplier had the right to terminate the supplies in case of non-payment....
March 10, 2016 Case Laws Customs

Invokation of Rule 9(1)(c) - Royalty and Technical know-how fee paid on domestic sale - Whether includible or not in the value of goods imported - Held that: Not to be included - AT
March 10, 2016 Case Laws Customs

Contravention of provisions of Regulation 13(e) and 13(o) of CHA Licensing Regulation, 2004. - CHA has not even claimed that it had ever verified the existence of the......
March 10, 2016 Case Laws Customs

Entitlement - Benefit of Notification No. 12/2012-Cus, - beyond doubt that 'bulk drugs' are also 'drugs' - benefit of exemption allowed - AT
March 10, 2016 Case Laws Income Tax

Validity of exercising jurisdiction u/s.263 - Application of the principle of diversion of income by overriding title - transfer of capital asset inherited - The line of....
March 10, 2016 Case Laws Income Tax

Penalty u/s 271B - Tax Audit - The assessee was under the bonafide belief that the provisions of Section 44AB of the Act were not applicable to a Club, while supplying......
March 10, 2016 Case Laws Income Tax

Qualification for exemption u/s 10(5) - LTC paid to the employees involving foreign travel - TDS on the payment of LTC to the employees - Revenue has rightly held the......
March 10, 2016 Case Laws Income Tax

TDS u/s 195 - the assessee can not be said to have paid the consideration for use of or the right to use copyright but has simply purchased the copyrighted work......
March 10, 2016 Case Laws Income Tax

Non service of notice u/s 143(2) - Apparently, the notice was sent on the wrong address as the assessee has categorically given his address in the relevant return of......

1 ....89 90 91 929394 95 96 97........ 117

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

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.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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