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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5201 to 5250 of 5838 Records

1 ....101 102 103 104105106 107 108 109........ 117

February 16, 2016 Case Laws Service Tax

Taxability of supervision charges collected from the consumer of electricity in outride contribution scheme in relation to power supply - service in question is also......
February 16, 2016 Case Laws Central Excise

Revenue authorities have erred in demanding of Central Excise Duty on the amount received by the appellant for erection and commissioning of the equipment at their customer's place - AT
February 16, 2016 Case Laws Central Excise

Shortage of inputs as well as finished goods - Merely on the basis of stock taking on average basis the allegation of clandestine removal of goods is not sustainable. - AT
February 16, 2016 Case Laws Customs

Jurisdiction of tribunal to exercise its discretion and grant relief to the respondents - Miss-use of the DEEC and DEPC Scheme and submitting fictitious or forged......
February 16, 2016 Case Laws VAT and Sales Tax

Question of Refund of amount deposited during pendency of appeal as per the direction and when appeal was dismissed as not maintainable - TNVAT - amount to be refunded - HC
February 16, 2016 Case Laws VAT and Sales Tax

Pray for de-sealing of its business premsies - exercise the powers indiscriminately and routinely under DVAT - The action of the Respondents in proceeding to seal the......
February 16, 2016 Case Laws FEMA

Challenge to the RBI (FEMA) circular - validity and legality - Policy in relation to import of Gold - there is no basis for the complaint that it lacks jurisdiction or......
February 16, 2016 Case Laws Income Tax

Section 244A does not mandate that interest cannot be allowed on self assessment tax paid u/s 140A. As discussed earlier it cannot be said that interest u/s.244A can be.....
February 16, 2016 Case Laws Income Tax

Exemption u/s 11 - Addition on advances to sister concern instead of using the fund on the object of the Trust - The advance made to VISEA Trust therefore can be said to....
February 16, 2016 Case Laws Income Tax

Reopening of assessment beyond the time allowed - period of limitation - - When by an order of the Tribunal, the income is excluded from the total income of the assessee....
February 16, 2016 Case Laws Income Tax

Registration granted u/s 12AA and 80G rejected - A colourable transaction is a transaction, which is apparently a valid transaction but really unlawful and illusory. -.....
February 16, 2016 Case Laws Income Tax

MAT applicability - whether the provisions of section 115JB of the Act are applicable to the assessee being a Corporation established under Damodar Valley Corporation......
February 15, 2016 Notifications DGFT

Amendment in export policy of Pulses - Notification
February 15, 2016 Circulars Income Tax

Clarification of the term 'initial assessment year' in section 80IA (5) of the Income-tax Act, 1961 - Circular
February 15, 2016 Case Laws Service Tax

Refund - tax paid on input services utilized for export services - failure to submit the relevant documents and follow the procedures as prescribed - when it comes to......
February 15, 2016 Case Laws Service Tax

Taxability of repairing activity undertaken by the appellant of transformers manufactured by other manufacturers - the tender process through which the appellant got the....
February 15, 2016 Case Laws Service Tax

Cenvat Credit - duty paying documents - computer generated invoices were not signed by the service provider - the condition of Rule 9(2)were fulfilled. It is also......
February 15, 2016 Case Laws Central Excise

Eligibility of CENVAT credit based on tribunal decision - In the absence of the Department challenging the findings of the Tribunal that there is no justification to......
February 15, 2016 Case Laws Customs

Revokation of Licenced Customs Broker Licence - CHA cannot be held liable for the acts of employee - impugned orders revoking the CHA licence of the appellant is......
February 15, 2016 Case Laws VAT and Sales Tax

Writ petition Challenging the order of default assessment of tax, interest u/s 32 of the DVAT Act and the other an order levying penalty under Section 33 of the DVAT......
February 15, 2016 Case Laws VAT and Sales Tax

Repayment schedule of deferred tax scheme after conversion of sales tax scheme to value added tax (VAT) scheme -The repayment schedule is 5 years from the expiry of......
February 15, 2016 Case Laws Income Tax

Commission payment - deduction u/s 37 - assessee has failed to discharge the initial onus to prove that the expenditure incurred under the heads rendering of services by....
February 15, 2016 Case Laws Income Tax

Reopening of assessment - assessee made purchases/sale which were not entered in the regular books of accounts, resulting into escapement of income - AO was justifiably.....
February 15, 2016 Case Laws Income Tax

Debentures, whether fully or partly or optionally convertible, are nothing but debt till the date of conversion and any interest paid on these debentures is allowable as....
February 15, 2016 Case Laws Income Tax

Disallowance on account of commission paid - justification of payment with services rendered - mere deducting of TDS cannot be discharged onus cast on the assessee for.....
February 15, 2016 Case Laws Income Tax

Depreciation on routers and switches - @15% OR @60% - CPU alone, cannot be considered as synonymous to the expression 'Computer'. - the computer has to necessarily......
February 15, 2016 Case Laws Income Tax

Entitlement to credit of the entire TDS offered - the claim of the assessee is allowed in as much as it is held that the assessee would be entitled to credit of the......
February 15, 2016 Case Laws Income Tax

Rental income and service charges derived by the assessee from shopping mall/business centre - whether to be assessed as ‘Income from House Property’ or ‘Business......
February 14, 2016 Case Laws Service Tax

Cenvat Credit - Scope of input services utilised to provide Renting of Immovable Property as Output Services - payment of service tax on construction of premises which......
February 13, 2016 Case Laws Customs

Refund of SAD - payment of 4% SAD has not been made by cash, but has been paid using the Reward Scrip i.e. Focus Product Scheme. - there is no condition in Notification.....
February 13, 2016 Case Laws Customs

Valuation - import of cranes - evasion of customs duty - The adjudicating authority has neither followed the principles of natural justice nor has he followed the......
February 13, 2016 Case Laws Customs

Demand of duty - Import of fake / forged DEPB licences - Appellant purchased the DEPB licneces from the market - Appellants filing F.I.R after the fraud was detected by.....
February 13, 2016 Case Laws Income Tax

Royalty u/s 9(1)(vi) read with DTAA - It is fallacious to assume that any change made to domestic law to rectify a situation of mistaken interpretation can spontaneously....
February 13, 2016 Case Laws Income Tax

TDS - challenge to the notices / summonses issued u/s 201 - no order u/s 201(i) can be passed for which limitation had already expired prior to amended section 201(3) as....
February 13, 2016 Case Laws Income Tax

Non-compete fees - whether classifiable u/s 17 of the Act as profits in lieu of salary? - AO observed that payment for noncompete fees with Grasim is only a camouflage -....
February 13, 2016 Case Laws Income Tax

TDS u/s 194A - non deduction of tds - interest being not paid to the payees [suppliers] being reversed in the books of accounts, we are of the considered opinion that......
February 13, 2016 Case Laws Income Tax

Addition on protective basis on account of coal business carried out by the assessee through the syndicate of Bhutoria Group - addition made on protective basis cannot survive - HC
February 13, 2016 Case Laws Income Tax

Validity of order u/s 201 - Failure to deduct tax at source - when the proceeding initiated on 15.11.2010 and order passed on 30.03.2011 u/s 201(1)/201(1A) for AY......
February 13, 2016 Case Laws Income Tax

Expenditure incurred on the issue of Foreign Currency Convertible Bonds (“FCCB”) - expenditure incurred by the assessee on issue of FCCB is revenue expenditure allowable....
February 13, 2016 Case Laws Income Tax

Without pointing out any defect in the books of accounts just because there are certain inflated nature of purchases on account of cash payment cannot be the basis for......
February 13, 2016 Case Laws Income Tax

Addition on account of interest - capital expenditure or revenue expenditure - assessee has "parked its investible funds in the equity shares of a closely associated......
February 13, 2016 Case Laws Income Tax

Revision u/s 263 - commission paid to the MD to be disallowed - Even though it has not claimed 100% of the quantum of the value of assets due to the fact that the assets....
February 13, 2016 Notifications Central Excise

Notification under Section 11C of the Central Excise Act on Di-Calcium Phosphate (animal feed grade) of rock phosphate origin falling under heading 2835 - Notification
February 13, 2016 Circulars DGFT

Instruction on applications for IEC / modification in IEC - Trade Notice
February 12, 2016 Case Laws Service Tax

Refund - unjust enrichment - the impugned amount was deducted by Revenue from the refunds of Bharat heavy electricals Ltd in terms of the powers u/s 87(d) of Finance Act....
February 12, 2016 Case Laws Service Tax

Tour Operator services - the buses do not conform to the specifications in terms of Rule 128 of the Central Motor Vehicles Rules. - AT
February 12, 2016 Case Laws Central Excise

Admissibility of credit of service tax paid on input service used in the manufacture of exempted as well as dutiable goods - as the credit has been reversed before......
February 12, 2016 Case Laws Central Excise

Cenvat Credit - duty paying document - endorsed Bill of Entry - conflicting judgments were being given on this issue by various courts - extended period can not be......
February 12, 2016 Case Laws Customs

Transshipment of goods without charging duty - The fact that the goods cleared under transshipment permit are required for the intended purpose is clear from the facts......
February 12, 2016 Case Laws Customs

Import of medical equipment - As per the technical definition "Gastro Intestinal Video Endoscope", it is nothing but Gastroscope using Video technology. The present......

1 ....101 102 103 104105106 107 108 109........ 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 ...