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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5151 to 5200 of 5838 Records

1 ....100 101 102 103104105 106 107 108........ 117

February 19, 2016 Case Laws Service Tax

Refund of unutilized CENVAT credit on export of services - prescribed formula - The order rejecting the refund claim by adopting the wrong method of computation is not......
February 19, 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 19, 2016 Case Laws Central Excise

Liability to pay duty on the scrap generated at job workers premises under CENVAT Credit Rules, 2004 - Since the debit was made by the appellants in their CENVAT account....
February 19, 2016 Case Laws Customs

Import of poppy seeds from Turkey - The explanation offered by the respondents (government) as to the reason and rationale in adopting a prescription of a provisional......
February 19, 2016 Case Laws Indian Laws

Levy of tax on open space termed as “banquet halls” providing only accommodation or space for marriages/receptions in terms of Section 2(c) in the manner stated under......
February 19, 2016 Case Laws Income Tax

Advance Rulings - it serves no purpose, and certainly not that of the Petitioner, to pronounce on the validity of the portion of clause (i) of Section 245R(2) of the......
February 19, 2016 Case Laws Income Tax

Deduction u/s 80-IA - Whether the Tribunal was right in holding that the deduction under Section 80-IA is not allowable at all to the assessee since there was no taxable....
February 19, 2016 Case Laws Income Tax

Transfer pricing adjustment - calculation of the assessee’s PLI - the calculation of PLI of the assessee done by the TPO under TNMM is correct, which does not warrant......
February 19, 2016 Case Laws Income Tax

Registration petition u/s. 80G(5) denied - the assessee is not an institution expressed to be for the benefit of any particular religious community or caste u/s.......
February 19, 2016 Case Laws Income Tax

Assessment u/s 153A - concluded assessments in the instant appeal cannot be disturbed on the same set of material facts as prevailing when the assessment was framed u/s....
February 19, 2016 Case Laws Income Tax

Disallowance of sub-contract expenses not supported by proper bills - if expenditure claimed was not supported by proper evidence and some deficiency persist in......
February 19, 2016 Case Laws Income Tax

Registration u/s 12A and approval u/s 80G denied - The only grievance of the ld.CIT(Exemptions) appears to be that the son of the settler is constructing a building in......
February 19, 2016 Notifications Service Tax

Exempts services provided by Government or a local authority to a business entity with a turnover up to rupees ten lakh in the preceding financial year w.e.f. 1.4.2016
February 19, 2016 Notifications Service Tax

All the services provided by the Government or local authority to a business entity, except the services that are specifically exempted, or covered by any another entry.....
February 18, 2016 Case Laws Service Tax

Classification of services - providing services relating to transportation of light Commercial Motor Vehicles & Multi Utility Vehicle, manufactured by M/s Force Motors......
February 18, 2016 Case Laws Service Tax

Refund of service tax on the basis of credit note - value of services provided (sharing of expenses) earlier got reduced as per the mutual agreement - refund allowed - AT
February 18, 2016 Case Laws Central Excise

Demand of duty on Branded jewellery - appellant stopped using the brand name Tanishq and started using the mark Q and I and the jewellery were cleared and sold in the......
February 18, 2016 Case Laws Central Excise

Valuation - various cosmetic products - Transaction Value u/s 4 or MRP based value u/s 4A - manufacturer was not in error in discharging the duty liability on the......
February 18, 2016 Case Laws Central Excise

Clandestine removal of branded Gutkha - investigation conducted by the Revenue having loopholes is not proper. - the allegation of clandestine manufacture and removal......
February 18, 2016 Case Laws Central Excise

SSI Exemption - brand name - units from where the manufacturer / assessee have been procuring their products were using registered trademarks - even if the affixing of a....
February 18, 2016 Case Laws Central Excise

Manufacture of rosin and turpentine without aid of power - seeking retrospective exemption is not a constitutional right - HC
February 18, 2016 Case Laws Customs

Valuation of import of H. Acid and Bita Napthol on High Seas Sales basis - Subsequent to clearance M/s ACCIL collected the debit note amount from four of the importers....
February 18, 2016 Case Laws Customs

Remission of duty on warehoused goods - damage due to unprecedented floods - In the normal course, remission of duty under Section 68 of the Customs Act is granted if......
February 18, 2016 Case Laws Customs

Warehousing charges cannot be imposed during detention period but demand of Warehousing charges confirmed for period after the date when option to get the goods released....
February 18, 2016 Case Laws Customs

Import of goods against fake, forged and fabricated DEPB scrips - That caused huge loss of Revenue - Revenue has very successfully proved its case and oblique motive of.....
February 18, 2016 Case Laws VAT and Sales Tax

Seized goods disappeared / were stolen - The Crime Branch will pursue the investigation of aforementioned FIR to its logical end as expeditiously as feasible. - But no......
February 18, 2016 Case Laws VAT and Sales Tax

Form-F - Interstate movement of final goods returned by a job workers to his customer, after job work - furnishing and scrutiny/verification of the declaration in that.....
February 18, 2016 Case Laws Indian Laws

Contempt proceedings for not obeying court orders - The purpose is not to “execute” any order, for which purpose the aggrieved party shall have to take recourse to other....
February 18, 2016 Case Laws Income Tax

The petitioner is admittedly not a foreign Company. - Since the petitioner is not an eligible assessee in terms of Section 144C(15)(b), no draft order can be passed in......
February 18, 2016 Case Laws Income Tax

Addition under Section 41(1) - The loan transactions were on the capital account and the writing off the loan was also on capital account and did not find place in the......
February 18, 2016 Case Laws Income Tax

Reopening of assessment - notice addressed to a dead person - The Revenue was unable to issue a notice to the LR of the deceased Assessee under Section 147/148 of the......
February 18, 2016 Case Laws Income Tax

TDS u/s 194C - tds liability - truck operators - Section 194C(2) had no application in the circumstances of the case when the union was merely acting in representative......
February 18, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - dthe return which was filed on the basis of the certificate issued by the Chartered Accountant though under mistake, the assessee could take the.....
February 18, 2016 Case Laws Income Tax

Exemption u/s 10B - AO has rightly apportioned the foreign participation cancellation expenses in the hands of both the units and necessary additions/ disallowances have....
February 18, 2016 Case Laws Income Tax

Exemption u/s 10B - as the assessee has failed to demonstrate with convincing reason that no indirect expenditure on account of salary and bonus was incurred in respect.....
February 18, 2016 Case Laws Income Tax

Disallowance of exemption of Capital Gains u/s 54 - exemption with respect to advance received as per the agreement to sell - sale deed was executed during the......
February 17, 2016 Case Laws Service Tax

Claim of refund of service tax paid by them during the period from April, 2011 to March, 2012 on services of constructions of college building - Ld. Commissioner......
February 17, 2016 Case Laws Central Excise

Unconstitutionality in SSI Exemption - Exports to Nepal - notification discriminatory - the portion “and Nepal” appearing in Explanation Clause (G) to SSI Notification......
February 17, 2016 Case Laws VAT and Sales Tax

Cancellation of exemption from Value Added Tax - GVAT - where mere delay in issuance of such certificate by the khadi and Village Industries Commission should be fatal......
February 17, 2016 Case Laws Income Tax

Disallowance of short term capital loss on sale of shares - sale of share was effected between two group companies having the same directors about the shares of the......
February 17, 2016 Case Laws Income Tax

Bogus purchases - CIT(A) was fully justified in deleting the addition made by the AO on account of alleged bogus purchases particularly when the GP rate declared by the.....
February 17, 2016 Case Laws Income Tax

Capital gain arising on transfer of shares - the attempt of the assessee to bring the transferring of shares within the ambit of the term “reorganisation” may not be......
February 17, 2016 Case Laws Income Tax

Claim of deduction u/s.80-IB (10) - As the assessee has executed the project undertaking the risks and rewards and therefore, the claim of Section-80IB(10) is justified.....
February 17, 2016 Case Laws Wealth-tax

Inclusion of assets in to the the net wealth of the assessee (Individual) - whether assets are belonging to bigger HUF - AO directed to make addition of assets in the......
February 16, 2016 Circulars Income Tax

CBDT issues direction that all rectification applications must be disposed of after passing an order in writing, to be duly served upon the taxpayer concerned and not by....
February 16, 2016 Circulars Income Tax

Prescribed time-limit of 6 months in passing order u/s 154(8) of Income-tax Act, 1961 to rectify any mistake apparent from record must be followed strictly.
February 16, 2016 Notifications Service Tax

RBI is required furnish AIR in relation to import of services and Electricity Board to submit AIR in relation to consumption of electricity in specified circumstances
February 16, 2016 Case Laws Service Tax

Export of services - taxability of ‘management, maintenance or repair' service rendered by the respondent prior to the amendment of Export of Service Rules, 2005 - The.....
February 16, 2016 Case Laws Service Tax

Validity and scope of Interim order while passing Final Order - The scope of Interim Order is very limited. It is temporary and effective only during the pendency of......
February 16, 2016 Case Laws Service Tax

Management, Maintenance or Repair of roads (MMR) - exemption has been extended even for the earlier period from 16.06.2005 to 26.07.2009 - HC

1 ....100 101 102 103104105 106 107 108........ 117

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F: Stock damaged in recent floods

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

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

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

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

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

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: 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

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 ...