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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5101 to 5150 of 5838 Records

1 ....99 100 101 102103104 105 106 107........ 117

February 23, 2016 Case Laws Central Excise

Valuation of goods sold from depot - the rate of duty applicable on the differential assessable value recovered at the depot premises attributable to the products......
February 23, 2016 Case Laws Central Excise

CENVAT Credit on the basis of invoices which were not in their name - if the Appellant availed the credit on the basis of the invoices issued by the ISD, the......
February 23, 2016 Case Laws Central Excise

Charge of under-valuation - whether RDSO charges, which have been reimbursed by the Railways, are includible in the assessable value or not - If the goods are marketable....
February 23, 2016 Case Laws Income Tax

Rectification of mistake - when the issue has been decided by the CIT(A) then only CIT(A) can rectify the order u/s 154 - AO has no jurisdiction to rectify such order - AT
February 23, 2016 Case Laws Income Tax

Calculation of interest u/s 244A - when a refund of tax has to be reduced by refund already granted it is only the tax element which has to be adjusted and not the......
February 23, 2016 Case Laws Income Tax

Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made on account of offshore supply of equipments - the subject mentioned payments are not chargeable to tax......
February 23, 2016 Case Laws Income Tax

Disallowance of loss suffered in trading of foam and fabrics -, when the Revenue had requested for examination of the evidence and such request was accepted by the......
February 23, 2016 Case Laws Income Tax

Disallowance of commission payment on sale of property - the assessee has not discharged the initial burden cast upon it first to prove the genuineness of payment.......
February 22, 2016 Case Laws Service Tax

Refund of un-utilized CENVAT Credit - the assessee is not a registered Central Excise or Service Tax assessee and therefore cannot come under the purview of Cenvat......
February 22, 2016 Case Laws Service Tax

Refund - period of limitation - export of services - the rebate scheme under the said rules is a self-contained scheme and it nowhere invites the condition of one year......
February 22, 2016 Case Laws Service Tax

Receipt of incentive and commission - That the appellant chooses not to retain any of the commission and instead passes them on to the executives is an internal policy......
February 22, 2016 Case Laws Service Tax

Demand of service tax - there was a great deal of confusion whether works contracts were vivisectable and liable to service tax prior to 01.06.2007, so much so that the.....
February 22, 2016 Case Laws Central Excise

Valuation of goods manufactured by the appellant and transferred to their sister unit - when total is calculated the difference works out to negligible amount. There was....
February 22, 2016 Case Laws Central Excise

Denial of benefit of CENVAT Credit on Xerox copy of courier bill of entry - appellant have correctly claimed the CENVAT Credit on the photocopy of the courier bill of......
February 22, 2016 Case Laws Central Excise

Abatement claim rejected - any act to be done on a particular date and if any holiday falls on that date, the next working day shall be treated as date within the period....
February 22, 2016 Case Laws Central Excise

The cenvat credit of Central Excise duty paid on cement is not available to the appellant, owing to the fact that the same cannot be considered as input for......
February 22, 2016 Case Laws Central Excise

Extended period of limitation - duty demand - charge of deliberate evasion of duty has been alleged against the appellant - invoice price should be treated as cum duty.....
February 22, 2016 Case Laws Customs

Clim of interest on Refund - period of limitatiaon - refund arose on account of finalization of provisional assessment - As the refund is not sanctioned within 3 months.....
February 22, 2016 Case Laws Customs

Levy of penalty - Provisional assessment and release of goods against P.D. bond - non supply of documents and information within prescribed period - violation of......
February 22, 2016 Case Laws Companies Law

Calculation of dues of the workers on winding up - the date of the last order of the winding up of the Company would be the date from which the workers dues would be calculated - HC
February 22, 2016 Case Laws Income Tax

Interest for defaults in payment of advance tax u/s 234B - even in absence of any direction by the A.O. while passing assessment order under section 143(3) of the Income....
February 22, 2016 Case Laws Income Tax

Addition on interest paid on loans - the action of the assessee company to make advances at a lower rate of interest than the interest liability discharged by the......
February 22, 2016 Case Laws Income Tax

Expenses allowable as revenue expenditure u/s 37 - there is no concept of deferred revenue expenditure in the Act except under certain specified sections where......
February 22, 2016 Case Laws Income Tax

Genuity of gift - One cannot be oblivious to the fact that such a large gift received from a foreign country is bound to raise suspicion but can not disregard the fact.....
February 22, 2016 Case Laws Income Tax

Non-deduction of tax at source u/s 194H - non-cash payment to dealers - impugned proceedings were beyond prescribed time limitation and thus the same deserve to be annulled. - AT
February 22, 2016 Case Laws Income Tax

Addition u/s. 68 - if there was statement of a person or any other material indicating tax evasion by the assessee, or persons in control of its management, the material....
February 22, 2016 Case Laws Income Tax

Sale of investments - Short term capital gain V/S business income - The assessee has accounted for these investments in shares as capital asset in its books of accounts....
February 22, 2016 Case Laws Income Tax

Validity of the assessment - notice u/s.158BC(c) has not been properly served - Once the assessee has been served the notice and in compliance to the same the assessee.....
February 22, 2016 Case Laws Income Tax

Addition on account of non-occupancy charges - The object of the society was to provide service, amenities and facilities to its members. In these circumstances, the......
February 22, 2016 Case Laws Income Tax

Addition u/s 69A/68 - assessee has filed confirmations of the depositors/creditors with full address, PAN, complete details of cheque amount & number loans/deposits; etc....
February 22, 2016 Case Laws VAT and Sales Tax

Whether a single Member of the Appellate Tribunal, Value Added Tax (AT) can legitimately function as the AT in terms of Section 73(1) of the Delhi Value Added Tax Act,......
February 20, 2016 Case Laws Service Tax

Business Auxiliary Service - Activity of maintaining complete Toll Operation, supply of Man Power and maintenance of Toll Collection System including Plaza maintenance......
February 20, 2016 Case Laws Service Tax

Multi Level Marketing - BAS - service tax is not payable on the Trade discount earned and profit on Trading in Amway goods. But the same is taxable on the commission......
February 20, 2016 Case Laws Service Tax

Refund of un-utilized cenvat credit - period of limitation - the claim is to be filed within one year and after end of the quarter - Refund allowed - AT
February 20, 2016 Case Laws Service Tax

Extended period of limitation - assessee stopped payment of service tax in the pretext of seeking clarification from the Commissioner - Tribunal, without any discussion.....
February 20, 2016 Case Laws Service Tax

Cargo Handling Service - whether tribunal did not consider the arguments of the revenue while setting aside the demand - If the Appellant is of the opinion that its......
February 20, 2016 Case Laws Central Excise

Denial of Cenvat Credit of service tax - mere non-inclusion of Calico land in the excise registration at the time when the services were availed is only a procedural......
February 20, 2016 Case Laws Central Excise

Cenvat Credit - activity undertaken by the appellant amounts to manufacture. Therefore, they have rightly taken the Cenvat Credit on semi finished / incomplete batteries....
February 20, 2016 Case Laws Central Excise

Denial of CENVAT credit - either of the two units could have availed the entire credit. As such, it is of the view that denial of credit to the Bangalore unit is not justified. - AT
February 20, 2016 Case Laws Central Excise

Refund claim - buyer of the respondent are not registered with Central Excise Department, therefore, claiming the credit of duty paid - credit note issued by the......
February 20, 2016 Case Laws Customs

Valuation - it is evident that the invoice price of Euro 1,62,350/- of pumps imported, sold to third parties on High Sea Sale Basis are not comparable goods with the......
February 20, 2016 Case Laws Customs

Valuation - Claim of exemption on import of software - the software/data loaded on the Flash memory is specific to the user/customer. It contains caller ID and caller......
February 20, 2016 Case Laws VAT and Sales Tax

Claim of interest of on Refund of sales tax / vat which was paid under protest - The Competent authority shall compute the interest payable to the petitioners for the......
February 20, 2016 Case Laws Companies Law

Effect of amendment of the Companies Act in 2013 - Appointment of M.D. - if he was already appointed prior to 1-4-2014 when he was below the age of 70 years, on account.....
February 20, 2016 Case Laws Income Tax

Section 292C, inter alia, provides that where any books of accounts or other documents are found in possession or control of any person in the course of search u/s 132......
February 20, 2016 Case Laws Income Tax

Loss on revaluation of investments - valuation of stock in trade - the securities of the Banks are investment and have to be valued at costs or market price, whichever......
February 20, 2016 Case Laws Income Tax

Entitlement to deduction under section 80IB(10) - once it cannot be held that the project was completed within the prescribed period, the assessee is not entitled for......
February 20, 2016 Case Laws Income Tax

Deduction u/s 10A denied - assessee customized the electronic data and it was admittedly exported. This Tribunal is of the considered opinion that processing the data......
February 20, 2016 Case Laws Income Tax

Exemption u/s 11 - object of the assessee is to promote the game of golf in the State of Tamilnadu. The benefits can be available not only for the members of the......
February 19, 2016 Case Laws Service Tax

CESTAT dismissed the appeal for non prosecution - The order passed by the CESTAT with regard to the non-appearance of the Assessee is cryptic and devoid of reasons. The.....

1 ....99 100 101 102103104 105 106 107........ 117

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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

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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

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