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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 501 to 550 of 5838 Records

1 ....7 8 9 101112 13 14 15........ 117

November 18, 2016 Case Laws Central Excise

Refund - principles of unjust enrichment - seeking audit report and details of information collected during special audit u/s 14A - department directed to provide the......
November 18, 2016 Case Laws Central Excise

Availment of cenvat credit by the appellant is incorrect as the provisions of Cenvat Credit Rules, 2002 do not permit the availment of cenvat credit wherein duty has......
November 18, 2016 Case Laws Customs

Project import - second-hand thermoforming plant and production line - in the absence of any restriction on subsequent sale, the benefit of assessment under chapter......
November 18, 2016 Case Laws VAT and Sales Tax

Levy of VAT on mobile (telecom) services - The call charges per call will depend on plan tariff and call durations. This is only a service and there is no transfer of......
November 18, 2016 Case Laws Central Excise

The scrap/waste have not been manufactured by the appellant and have not been arisen during the course of manufacturing of their final products. Therefore the said......
November 17, 2016 Notifications Income Tax

CBDT Prescribes Income Tax Authority to issue notice u/s 143(2) for scrutiny / regular assessment. [Assessment officer (AO) is already authorized to issue notice u/s 143(2)]
November 17, 2016 Case Laws Income Tax

TDS liability - Since the assessee is an primary agricultural credit society, the exemption provided for non deduction of tax to primary agricultural credit society u/s.....
November 17, 2016 Case Laws Income Tax

Levying penalty u/s. 271F - delay in filing the return - assessee was prevented with reasonable cause in filing the returns and there is no deliberate attempt to file......
November 17, 2016 Case Laws Income Tax

Assessee is entitled for depreciation on dumpers and pay loaders at the higher rate - AT
November 17, 2016 Circulars Customs

Prescribing procedure for the Importers certified under Authorized Economic Operator Programme as AEO (Tier-Two) and AEO (Tier-Three) to make deferred payment of duty of Customs
November 17, 2016 Case Laws Central Excise

Classification of goods - Photo Albums - Only merely, covering by the paper sheet, the photo albums will not become made of paper or paper board - To be classified under....
November 17, 2016 Case Laws Central Excise

Whether the rice/bran rice are excisable goods in terms of section 2(d) of the Act or not? - if in the tariff, the rate of duty is left blank, in that case, the goods......
November 17, 2016 Case Laws Central Excise

De-husking - Whether the conversion of paddy into rice amounts to manufacture u/s 2(f) of CE Act, 1944 - The test of manufacture has been failed as the goods are not......
November 17, 2016 Case Laws Central Excise

The appellant is not required to pay duty on semi-finished circuit card raw assembly destroyed in fire broke out in their factory - AT
November 17, 2016 Case Laws Central Excise

The appellant (SSI unit) is entitled to avail the credit and the appellant is entitled for SSI exemption without including the goods manufactured on job work for third......
November 17, 2016 Case Laws Central Excise

At the time opting area based exemption of Notification No.50/2003-CE dated 10.6.2003, the appellants were not required to reversed the credit in their cenvat credit......
November 17, 2016 Case Laws Central Excise

Levy of central excise duty - activities of assembling the various components of audio cassettes into C-0 cassettes on job charges - there is no new product emerging......
November 17, 2016 Case Laws Customs

Refund of terminal excise duty (TED) - subsequent amendment was made to the existing regime which in effect liberalised the position further and exempted payment of TED.....
November 16, 2016 Notifications Income Tax

Income–tax (30th Amendment) Rules, 2016 - Specifies the limit for deposit of Cash without PAN and Issues Direction to banks for Submission of information for deposit of.....
November 16, 2016 Case Laws Income Tax

Short term capital loss - transactions for purchase and sale of land are not proved by the assessee to be genuine transactions and are held by us to be sham and......
November 16, 2016 Case Laws Service Tax

CENVAT credit - construction services for the purpose of renting of immovable property - assessee used cement and TMT bar for providing storage facility without which......
November 16, 2016 Case Laws Service Tax

The activity of treatment of effluent waste cannot be considered as processing of the goods by any stretch of imagination - Demand under the category of Business......
November 16, 2016 Case Laws Service Tax

The requirement of actual payment of VAT is not to be taken into consideration for extending the benefit of said Notification No.12/2003, but it is only to be examined......
November 16, 2016 Case Laws Central Excise

Recovery u/s 11D - amount shown collected as central excise duty while availing SSI exemption - Demand confirmed - AT
November 16, 2016 Case Laws Central Excise

Valuation - receipt of additional consideration through Debit Notes - the duty liability cannot be demanded entirely on the amounts of debit notes so raised; cum-duty......
November 16, 2016 Case Laws Central Excise

Manufacture - assembling activity - As the respondents are procuring some indigenous parts of photocopier machine and assembled the same in their factory - the process......
November 16, 2016 Circulars Customs

Issuance of Manual Cheque for Drawback in case Amount Not Deposited in Exporter's Account due to errors- reg. - Trade Notice
November 16, 2016 Circulars Customs

ICD Mulund is ready with Document Management System (DMS) at Nhava-Sheva - The important documents contained in these docket would be scanned using high speed scanners......
November 16, 2016 Circulars Customs

Refund of 4% Additional Duty of Customs (4% CVD / SAD) - the facility of waiver of pre-audit in case of ACP clients is discontinued - The refund claims shall, however,......
November 16, 2016 Case Laws Customs

The doctrine of merger has come into play and the show cause notice is not available any more for the petitioner to challenge - It is not the case of the petitioner that....
November 16, 2016 Case Laws VAT and Sales Tax

Jurisdiction of AO - levy of tax under U.P. VAT Act, 2008 on Royalty - the stand of the petitioner that notice is without jurisdiction since agreement between petitioner....
November 16, 2016 Case Laws VAT and Sales Tax

Maintainability of appeal - Doctrine of merger - the order rectifying the original assessment order should stand merged with the original assessment order dated......
November 16, 2016 Case Laws VAT and Sales Tax

Constitutional validity of levy of entry tax - States are well within their right to design their fiscal legislations to ensure that the tax burden on goods imported......
November 16, 2016 Case Laws Indian Laws

Interpretation of the terms “mineral” and “processing” under the definition of “mine” - The Ferromanganese Alloy manufactured by the appellant using the mineral......
November 15, 2016 Case Laws Income Tax

Addition treating the donation received as professional income - settlement of the disputes between the workers and their employers - the amounts so received by the......
November 15, 2016 Case Laws Income Tax

Disallowance towards credit purchases - simply because DDs were encashed in Chennai and not in Delhi, AO cannot presume that M/s. Shagun Jewellers, Delhi is a bogus firm. - AT
November 15, 2016 Case Laws Income Tax

Claim of deduction u/s.54F - It is open for the assessee to put up a residential construction or to purchase a residential house. It is not the requirement of law that......
November 15, 2016 Case Laws Income Tax

Exemption u/s 11 - as assessee has already been allowed cost of addition to asset acquired out of the loans as application of income in relevant years and therefore......
November 15, 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......
November 15, 2016 Case Laws Service Tax

Levy of service tax - scope of circular no. B1/6/2005 TRU - cleaning activity service - disposal of ‘fly ash’ emerging from thermal power plants - The claim of the......
November 15, 2016 Case Laws Service Tax

Levy of tax - imposition of penalty - time bar - In the balance sheet, the appellant is disclosed the receipt of the records payment of services - extended period of......
November 14, 2016 Case Laws Service Tax

Challenge to the order confirming the demand of service tax - SCN notice issued in the name of property and not in the name of assessee - Renting of Immovable Property......
November 14, 2016 Case Laws Service Tax

Appellant-assessee is not exempted from service tax as claimed - assessee does not disclose the work at all and there was a clandestine suppression of facts on his part,....
November 14, 2016 Case Laws Service Tax

Claiming exemption under the notification number 13/03-ST - As much as the assessee gets the commission only when the product stands purchased by the Customer, they have....
November 14, 2016 Case Laws Service Tax

Tribunal has recalled the order passed by the it in favor of assessee after the decision of Apex court refusing to grant stay - AT
November 14, 2016 Case Laws Service Tax

Applicability of notification No. 12/03-ST dated 20.6.03 - Exclusion of value of goods from taxable services - Revenue's contention that such bifurcation of 80% and 20%.....
November 14, 2016 Case Laws Central Excise

Letter dated 9.5.2013 sent by Additional Commissioner, Central Excise, Kanpur is not a direction to superior authorities across the country but only communication of......
November 14, 2016 Case Laws Central Excise

CENVAT Credit - Merely because the input service tax is paid at a particular unit and the benefit is sought to be availed at another unit, the same is not prohibited under law. - AT
November 14, 2016 Case Laws Customs

Remission of duty u/s 23(1) of the Customs Act, 1962 - warehoused goods were completely destroyed in the fire - Department never disputed the fact that the goods were......
November 14, 2016 Case Laws Customs

Status holder in Star Export House - Whether the Appellate Tribunal is correct in holding that in terms of para 4.1.3 and para 4.1.5 of the Foreign Trade Policy......

1 ....7 8 9 101112 13 14 15........ 117

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N: Land Customs Stations and Routes for import and export of goods by lan...

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

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

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

H: Assessment appeal dismissed over technicality, courts intervene to uph...

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.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

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

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

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

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...

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

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

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

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...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register