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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5351 to 5400 of 5838 Records

1 ....104 105 106 107108109 110 111 112........ 117

February 4, 2016 Case Laws VAT and Sales Tax

Recovery of outstanding dues - liability of members of HUF is not joint or several - the property of the individual member of the Hindu Undivided Family could not be......
February 4, 2016 Case Laws Income Tax

Reopening of assessment - mere accounting entry or even if there was some defect in indicating such amount in the accounts presented by the assessee, as long as income.....
February 4, 2016 Case Laws Income Tax

Disallowance u/s 14A - the action of the AO in directly embarking on Rule 8D(2) of the Rules is not appreciated and hence no disallowance u/s 14A could be made in the......
February 4, 2016 Case Laws Income Tax

Addition on account of Capital Subsidy u/s. 41(1) - to encourage the setting up of wind mill to promote generation of energy through non conventional sources - the......
February 4, 2016 Case Laws Income Tax

Disallowance of interest expenditure u/s 57 - nexus between the interest income vis-à-vis the interest expenditure - no nexus between the impugned income and interest......
February 3, 2016 Notifications Service Tax

Seeks to amend notification No. 39/2012- ST, dated the 20th June, 2012 so as to provide for rebate of Swachh Bharat Cess paid on all services, used in providing services....
February 3, 2016 Notifications Service Tax

Seeks to amend notification No. 12/2013- ST, dated the 1st July, 2013 so as to allow refund of Swachh Bharat Cess paid on specified services used in an SEZ - Notification
February 3, 2016 Notifications Service Tax

Seeks to amend notification No. 41/2012- ST, dated the 29th June, 2012 so as to allow refund of service tax on services used beyond the factory or any other place or......
February 3, 2016 Notifications Central Excise

Seeks to amend Notification No. 45/2001 - CE (NT) dated 26th June, 2001, as amended, to allow export of material/equipment under bond, without payment of Central Excise.....
February 3, 2016 Notifications Central Excise

Seeks to amend CENVAT Credit Rules, 2004, so as to i. specify that the Cenvat credit of any duty specified in sub-rule (1) shall not be utilized for payment of the......
February 3, 2016 Case Laws Service Tax

Renting of farm house - whether appellant is liable to pay service tax under the category of "Renting of Immovable Property Service" - scope of the lease deed - prima......
February 3, 2016 Case Laws Central Excise

Refund - valuation - quantity discount given after clearance of goods from factory to their depot - Rule 7 - Refund allowed - AT
February 3, 2016 Case Laws Central Excise

Benefits of the notification 6/2002 - the items in question are only devices for the purpose of conversion of the waste material into non conventional energy for which.....
February 3, 2016 Case Laws Central Excise

Cenvat Credit - eligible input serivce - appellant is entitled to avail cenvat credit in respect of commission paid to the commission agent based abroad - AT
February 3, 2016 Case Laws Central Excise

Valuation - MRP based value or transaction value - Goods i.e. Lubricating oil 50 Ltrs package should be valued in terms of Section 4A and not u/s 4 of the Central Excise Act, 1944 - AT
February 3, 2016 Case Laws Customs

Levy of simultaneous penalties on both the Partner and Partnership firm in adjudication proceedings under the Customs Act. - Penalty for abeting - Simultaneous......
February 3, 2016 Case Laws Customs

Claim of exemption - benefit of Notification No. 159/86-Cus - After examination of machine and visit to factory premises it was found that the said machine is "Laser......
February 3, 2016 Case Laws Income Tax

Nature of road repairs expenses - assessee is required to incur expenditure every year to maintain the road of huge stretch shows that the assessee is not enjoying......
February 3, 2016 Case Laws Income Tax

Deduction U/S 57 - The claim of the assessee cannot be thrown into the dustbin on the basis of conjectures and surmises that the agreement does not prove any nexus......
February 3, 2016 Case Laws Income Tax

Treatment of property lease income as income under the head “Profits and Gains of Business or Profession” - the nature of business of the assessee as “Operation of Mall’....
February 3, 2016 Case Laws Income Tax

Reopening of assessment - marriage expenses and jewellery gifted at the time of marriage - The assessee has given list of persons who have given shagun at the time of.....
February 3, 2016 Case Laws Income Tax

Exemption u/s 11 - there was a mistake happened at the time of purchase of the BMW car whereby it got registered in the name of the trustee instead of the assesssee......
February 3, 2016 Case Laws Income Tax

Provision for accounting and auditing expenses - If the assessee is following this practice consistently, then it is revenue neutral because every year this expenditure.....
February 3, 2016 Case Laws Income Tax

Unaccounted purchase and sale of share - there is no reason for addition on the basis of shortage of delivery of 500 shares since contra account of broker also shows......
February 3, 2016 Case Laws Wealth-tax

Inclusion of let out property in the wealth tax assessment - scope and ambit of wealth tax u/s 2(ea)(i)(5) - wealth tax is not to be levied on productive assets - AT
February 2, 2016 News Indian Laws

Proposed Amendments in the Companies Act, 2013 - as per the report of the Companies Law Committee
February 2, 2016 News Indian Laws

Proposed Amendments in the Companies Rules - as per the report of the Companies Law Committee
February 2, 2016 Notifications Central Excise

Amendment in CENVAT Credit Rules, 2004 - the provision restricting CENVAT credit to 85% under proviso to rule 3(i)(vii) of Cenvat Credit Rule, 2004 ......
February 2, 2016 Case Laws Service Tax

Cenvat credit and refund claim thereof for the period prior to registration - export of IT enabled services - nexus of input services with output services - refund allowed - AT
February 2, 2016 Case Laws Service Tax

Claim of exemption in relation to agriculture produce - acting as an agent for a number of South Indian Tea Estates in the marketing and sale of their tea overseas and......
February 2, 2016 Case Laws Service Tax

Rejection of VCES-1 declaration due to short deposit of tax - There has been miscarriage of justice in the rejection of the application under the VCES of the appellant......
February 2, 2016 Case Laws Service Tax

Levy of service tax on franchisee and royalty fee paid to their US based franchiser - sharing of compensation - prima facie the appellants are liable to pay service tax.....
February 2, 2016 Case Laws Central Excise

Extended period of limitation - Cenvat Credit - clearance of inputs as such - bonafide error in not reversing the credit as per Rule 3(5) of CCR - revenue neutrality -.....
February 2, 2016 Case Laws Central Excise

Utilized CENVAT Credit exceeding 20% of the amount of service tax payable on taxable output service - . The Tribunal proceeded to pass the order based on sentiments......
February 2, 2016 Case Laws Central Excise

Admissibility of appeal - dispute on valuation of the goods - The pleadings are pertaining to the non-application of mind by the Tribunal, while interpreting the......
February 2, 2016 Case Laws Customs

Levy of additional Custom duty SAD @ 4% - With this intension in the present case since appellant's goods is not chargeable to additional duty (GSI) due to exemption......
February 2, 2016 Case Laws Customs

Valuation - rejection of transaction value - if the value of contemporaneous imports were accepted and the transaction value in those case are not doubted by the revenue....
February 2, 2016 Case Laws VAT and Sales Tax

Doctrine of promissory estoppel - Tax Incentive scheme during the sales tax regime to be continued under VAT regime or not - State Government directed to issue......
February 2, 2016 Case Laws VAT and Sales Tax

Entry tax - KTEG Act - Rubber Process Oil, which is used as a lubricating agent in the manufacture of rubber products - the classification under the Central Excise Act.....
February 2, 2016 Case Laws Income Tax

Taxability of income earned by the Assessee in respect of a contract entered into by it with ONGC Limited, a public sector enterprise (hereafter ‘ONGC’) - There is also.....
February 2, 2016 Case Laws Income Tax

Assessment of rental income - individual v/s HUF status - the departmental authorities have accepted the income in question of the assessee, in the status of the HUF for....
February 2, 2016 Case Laws Income Tax

Deemed dividend u/s.2(22)(e) - a business transaction between two concerns, under which amount is transferred from one to another cannot be treated as dividend in the......
February 2, 2016 Case Laws Income Tax

As the assessee’s business was promotion of new ventures, the project expenditure was incidental to the business and hence could not be treated as preliminary or capital....
February 2, 2016 Case Laws Income Tax

Clubbing of income - Rent received by the assessee whereas service charges received by wife and daughter of the assessee in relation to same property - There is no......
February 2, 2016 Case Laws Income Tax

Disallowance u/s 14A - The claim of the assessee was that no expenditure was incurred for earning exempt income, but once the AO had recorded his satisfaction in terms......
February 2, 2016 Case Laws Income Tax

Addition of long term capital gain - Since the possession of the property was to be given to the developer only upon fulfillment of the conditions of the agreement i.e.....
February 2, 2016 Case Laws Income Tax

Non deduction of tax at source in respect of interest on debenture u/s 193 - Mere because of Provision made in the books of account as per Accounting Standards, where ......
February 1, 2016 Case Laws Service Tax

Taxability of services - Nature of activity - transfer of right to use goods - effective control and possession of the subject System stands transferred to the Customer....
February 1, 2016 Case Laws Service Tax

Nature of agreement - sales agreement or service agreement - activity: "proposed IDEAS Oman will be selling educational books and printed manuals for onward sale to......
February 1, 2016 Case Laws Service Tax

Cenvat Credit - input services - Service Tax paid on commission amount paid to dealers/stockist - nexus with manufacturing activity - Payment to the agents appointed by.....

1 ....104 105 106 107108109 110 111 112........ 117

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