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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5051 to 5100 of 5838 Records

1 ....98 99 100 101102103 104 105 106........ 117

February 27, 2016 Case Laws Service Tax

Claim of refund of interest on service tax demand paid earlier - the same is barred by limitation of time, being filed beyond the period of one year from the relevant......
February 26, 2016 Case Laws Service Tax

The costs claimed to be reimbursibles are not attributable to the 'business auxiliary service' rendered by the assessee but to the cost of the product itself. Not......
February 26, 2016 Case Laws Central Excise

Classification - valid and admitted classification of Aerated Water, Beverages in Bag (BIB) under 2106 90 50 in terms of Supplementary Notes 4 of Chapter 21 of 1st......
February 26, 2016 Case Laws Central Excise

Manufacture - whether the activity of modification of moulds and dies amount to manufacture therefore it is liable to excise duty ? - firstly the activity is not amount....
February 26, 2016 Case Laws Central Excise

Valuation - cost of additional copies of drawings given to appellants customers on specific request cannot form a part of the assessable value as these cost are post......
February 26, 2016 Case Laws Income Tax

Disallowance u/s 40(a)(i) - TDS - commission payments to the nonresident agents are not taxable in India, as the agents are remaining outside, services are rendered......
February 26, 2016 Case Laws Income Tax

Validity of assessment - if a matter falls u/s. 153(2A) of the Act i.e. if the Tribunal has set aside or cancelled the assessment, then the fresh order by the AO of......
February 26, 2016 Case Laws Income Tax

Addition on account of difference in debtors and creditors - AO to grant proper and adequate opportunity as per law, to the assessee to explain the differences in......
February 26, 2016 Case Laws Income Tax

TDS u/s 194H - credit card commission to the banks are in the nature of normal bank charges and are not in the nature of commission within the meaning of Section 194H,.....
February 25, 2016 Case Laws Service Tax

Claim for refund of service tax alleged to have been collected from them contrary to law - Service tax was paid by the provider of "construction of residential complex.....
February 25, 2016 Case Laws Service Tax

Demand of service tax may be exigible on the net discount/commission earned, but in absence of proper classification, both in the show-cause notice and the impugned......
February 25, 2016 Case Laws Service Tax

Demand of service tax from the person who is sub-letting of CAB - It is not the Revenue’s case that the respondent himself provided such services or letting of vehicles.....
February 25, 2016 Case Laws Central Excise

Refund claim of excess central excise duty as a consequence of finalization of provisional assessment on account of discounts provided to various dealers/ customers on......
February 25, 2016 Case Laws Central Excise

Manufacture - captive consumption - Oxygen produced by appellant is not used by appellants in their factory of production. The same is cleared to factory of FSNL and......
February 25, 2016 Case Laws VAT and Sales Tax

Denial of Input Tax and Credit (ITC)- GVAT - purchase of castor oil seeds for production of castor oil - Only the waste is used as fuel and that too again in the......
February 25, 2016 Case Laws Income Tax

Income on account of remission of principal amount of loan - depreciation is neither a loss nor an expenditure nor a trading liability, therefore, settlement of......
February 25, 2016 Case Laws Income Tax

TDS u/s 194C OR 192 - payment to individual workers or works contractor - assessee has been paying the labour contract charges in preceding years and, therefore, the......
February 25, 2016 Case Laws Income Tax

Jurisdiction of ITAT - No new plea can be raised by invoking the jurisdiction of the Tribunal u/s 254(2) of the IT Act, 1961. The Tribunal is bound to adjudicate only......
February 25, 2016 Case Laws Income Tax

Addition on the basis of TDS certificate - Work in progress / receipt of advance - the question is to check whether the income of the assessee has been offered to tax or....
February 25, 2016 Case Laws Income Tax

TDS u/s 194A - non deduction of tds on payment of hire charge - The payment of hire charges does not fall under the term interest as defined in section 2(28A) of the Act....
February 25, 2016 Case Laws Income Tax

Addition u/s 68 - only obligation of the company receiving the share application money is to prove the existence of the shareholders and for which the assessee had......
February 25, 2016 Case Laws Income Tax

The Central subsidy given for installing the food processing units in the specified areas is not asset specific but is industry specific. Therefore, it cannot be treated....
February 25, 2016 Case Laws Income Tax

Benefit of exemption u/s 11 and 12 - As the activities carried out by the Assessee certainly amounts to charitable purpose, as it is being covered under the limb......
February 25, 2016 Case Laws Wealth-tax

Inclusion of land into net wealth - t is to be remembered that proposal of the road through the subject land and pending finalization and demarcation of exact location,.....
February 25, 2016 Case Laws Service Tax

Quantum of Refund of service tax on services provided by commission agent, located outside India - for export of goods - Revised rate of 10% of the FOB value (old rate......
February 24, 2016 Case Laws Service Tax

Refusal to give refund despite clear direction by the higher authority - it appears that the refund sanctioning authority took it on himself to sit in judgment on the......
February 24, 2016 Case Laws Service Tax

Refund of cenvat credit - Export of services are not - providing 'scientific and technical consultancy service' to clients located outside India - place of performance.....
February 24, 2016 Case Laws Central Excise

Demand of interest - Taking suo-moto credit of duty paid earlier for with refund was sought for - since the appellant was entitled to refund after Tribunal order dated.....
February 24, 2016 Case Laws Central Excise

Conversation of saree into a designer saree - whether such conversion is not a process of manufacture as per Section 2 (f) of the Central Excise Act, 1944 - duty demand.....
February 24, 2016 Case Laws Central Excise

Excise duty demand - work through job worker - manufacturing of furniture comes in to existence at the site, in the hands of the job worker - appellant being not......
February 24, 2016 Case Laws Central Excise

Levy of penalty where duty was deposited with interest before issuance of SCN - The legislative intent for creation of the said sub-section is to avoid any futile......
February 24, 2016 Case Laws Customs

Extended period of limitation - alleged that DEPB Scrips were obtained by the importer fraudulently - import under fake / fraudulent DEPB licence - The Tribunal has......
February 24, 2016 Case Laws Companies Law

Fraudulent/ manipulative practices under the Securities and Exchange Board of India (Prohibition of Fraudulent and Unfair Trade Practices Relating to Securities Market).....
February 24, 2016 Case Laws Income Tax

Expenditure on construction of house of labourer - revenue v/s capital expenditure - when the structure does not vest in the assessee and it has to pay monthly rent......
February 24, 2016 Case Laws Income Tax

Reopening of assessment - charging of share premium over and above the intrinsic value of the share is income which has escaped assessment - the share premium being on.....
February 24, 2016 Case Laws Income Tax

Adjustments of interest payable to IFCI and sales tax penalty under section 43B while processing the case under section 143(1)(a) - As the adjustments made by the AO......
February 24, 2016 Case Laws Income Tax

Deduction under Section 10AA - whether what was manufactured by the assessee is pendant and it can also be known as medallion.? - merely because the pendant / medallion.....
February 24, 2016 Case Laws Income Tax

Unless and until the capital asset is used as a tool for carrying out the business of the assessee and the assessee becomes the owner, this Tribunal is of the considered....
February 24, 2016 Case Laws Income Tax

Existence of P.E. in India - nature of power of attorney - whether the liaison office (L.O.) of the assessee constitutes Permanent Establishment (P.E.) of the assessee......
February 24, 2016 Case Laws Income Tax

House property income - Reduction of Charges on account of society maintenance charges and Municipal Corporation taxes from the gross rental received - Reduction allowed....
February 24, 2016 Case Laws Income Tax

Deemed dividend addition u/s. 2(22)(e) - loan or advance to a non-shareholder cannot be taxed as Deemed Dividend in the hands of a non-shareholder. Since the Assessee in....
February 24, 2016 Case Laws Income Tax

Revision u/s 263 - distinction between "lack of enquiry" and "inadequate enquiry" - AO is not required to give detailed reason in respect of each and every item of......
February 24, 2016 Case Laws Income Tax

Whether AO ought to have reduced not the gross interest income but the net interest income for qualifying the profits of the business for determining the eligible......
February 24, 2016 Case Laws Income Tax

Undisclosed deposits in bank account - . When the deposit of an amount cannot be added in the hands of the assessee, the interest accrued on such deposit also cannot be.....
February 23, 2016 Case Laws Service Tax

Application for advance Ruling - Taxability of activity of services for rendering analysis of the drugs and market survey etc. - AAR rejected both the contentions and......
February 23, 2016 Case Laws Service Tax

Extended period of limitation - The initial burden is on the department to prove that the situations visualised by the proviso existed. But once the department is able.....
February 23, 2016 Case Laws Service Tax

Demand of service tax on Management, Maintenance or Repair service collected from Flat owners. - In this fact the appellant is not liable for service tax - AT
February 23, 2016 Case Laws Service Tax

Valuation - Business auxiliary service (BAS) - inclusion of reimbursement of expenses - the entire amount received from M/s Indian Oil Corporation is liable to be taxed - AT
February 23, 2016 Case Laws Central Excise

Cenvat credit on courier service, rent-a-cab service and also on architecture and other services which are used in or in relation to the business activity carried on by.....
February 23, 2016 Case Laws Central Excise

Valuation - goods cleared to related buyers - Revenue’s assertion that a jurisdic person also can have a ‘relative’ in terms of Section 2(41) of the Companies Act is......

1 ....98 99 100 101102103 104 105 106........ 117

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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

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

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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 ...

A: Director Identification Number