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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5401 to 5450 of 5838 Records

1 ....105 106 107 108109110 111 112 113........ 117

February 1, 2016 Case Laws Service Tax

Renting of immovable property on profit sharing basis - demand of service tax on renting including on notional interest received on the security deposit made with the......
February 1, 2016 Case Laws Central Excise

Cenvat Credit - eligible inputs - rails and other track materials, namely, sleepers, paints and crossings etc. - adopting the principle of certainty & consistency in......
February 1, 2016 Case Laws Central Excise

Dutiability and classification of Polyester Sewing Thread - The dutiability does not arise by virtue of the fact the definition of Sewing Thread was provided for in......
February 1, 2016 Case Laws Central Excise

Refund of unutilised Cenvat credit - refund claim denied on the ground that in terms of Rule 11(2) of Cenvat Credit Rules, 2004, unutilised credit would lapse on closure....
February 1, 2016 Case Laws Central Excise

Gas filing activity - whether the activity undertaken by the appellant amounts to manufacture? - Gas is already marketable in its original form and the activity......
February 1, 2016 Case Laws Service Tax

Nature of activity of repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The activity is not amounting to......
February 1, 2016 Case Laws Customs

Conversion of Shipping Bill under DEEC Scheme to Drawback Scheme to avail export benefit - No question of law regarding the permissibility of conversion of advance......
February 1, 2016 Case Laws Customs

Levy of penalty on G-cardholder of M/s. Quick Clear Agency, holder of CHA licence - involvement in smuggling of goods - the penalty imposed by the adjudicating......
February 1, 2016 Case Laws VAT and Sales Tax

Nature of assessment - best judgment assessment or not - the entries in the books of account varying with returns filed are relied upon and then the assessment has been.....
February 1, 2016 Case Laws VAT and Sales Tax

Levy of penalty for non-maintenance of complete and true accounts - sale of motor vehicles from another state - According to the Intelligence Officer, the sales were......
February 1, 2016 Case Laws Companies Law

The question, whether the petitioners can be said to be Directors of the subject company is doubtful and without the petitioners / applicants having a clear right to act....
February 1, 2016 Case Laws Income Tax

TDS u/s 194H - no tax was required to be deducted at source on these discount to MRP given by the assessee company to the distributors at the time of sale of......
February 1, 2016 Case Laws Income Tax

Ascertaining income - assessments u/s 153A after search - the incriminating material should considered in totality and when assessee has submitted copious accounts for......
February 1, 2016 Case Laws Income Tax

Registration granted U/s 12AA withdrawn - change of accounting policy - A change in the method of accounting should not be rejected for reasons that it would result in......
February 1, 2016 Case Laws Income Tax

Disallowance out of interest expenses @ 3% u/s 40A(2)(b) - it was observed that as assessee company and parent company both were taxed at marginal rate and therefore it.....
February 1, 2016 Case Laws Income Tax

Addition of sundry creditors - Assessee has given the details about the PAN of that particular creditor and also made TDS payment - Merely because confirmation has not.....
February 1, 2016 Case Laws Income Tax

Non compete fee receipt - long term capital gain or business income - the amount of ₹ 39,35,00,000/- received by the assessee company as non compete fee, is a......
February 1, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee did not establish the nexus between the borrowed funds and the investment so made with a clear intention to conceal the income by......
February 1, 2016 Case Laws Income Tax

Addition on account of unexplained jewellery - the gold jewellery possessed by the female members and minor children of the assessee's joint family and this quantity is.....
February 1, 2016 Case Laws Income Tax

Penalty u/s 272B - default in quoting Permanent account number - TDS return - valid/missing PANs have been mad good by filing correct statement well before the issue of.....
February 1, 2016 Case Laws Wealth-tax

Levy of penalty - concealment of wealth - delayed filing of wealth tax return beyond all times allowed - non-filing of wealth tax return in time - The returns filed by......
January 30, 2016 Case Laws Service Tax

Valuation - inclusion of amount charged towards Study Material Package (SMP) supplied to students - coaching centre - clarification issued by the Board's circular......
January 30, 2016 Case Laws Service Tax

Job work - Business Auxiliary services - it is seen that the appellant has collected service tax along with consideration from its principals for service rendered but......
January 30, 2016 Case Laws Service Tax

Export of services in relation of import of goods - In case of the commission received from foreign supplier for procuring orders from the Indian buyers to whom the......
January 30, 2016 Case Laws Central Excise

Cenvat credit lying unutilized in stock on 1.3.2003 denied - appellant has availed credit after a gap of one year - There is no time limit prescribed under Cenvat Credit....
January 30, 2016 Case Laws Central Excise

Central excise registration cancelled - Purchaser of land - Merely because the defaulter unit, though it had ceased to carry on business on the premises in question, had....
January 30, 2016 Case Laws Customs

Claim of duty drawback - export of readymade garments, leather goods, etc. - either the supporting manufacturer did not exist or had not manufactured the goods - even in....
January 30, 2016 Case Laws VAT and Sales Tax

Levy of purchase tax under Section 4(4)(iii) of the A.P. VAT Act on goods sold in the course of export out of the territory of India. - to occasion export there must......
January 30, 2016 Case Laws Income Tax

Unexplained money - in cases where unaccounted entries are found recorded in the books or documents seized, section 69A cannot be invoked. This provision can be invoked.....
January 30, 2016 Case Laws Income Tax

Mine development expenses - deferred revenue expenditure - Though there is no reference in the Income-tax Act, 1961, the accounting principle recognizes such claim......
January 30, 2016 Case Laws Income Tax

TDS u/s 194J - Non deduction of TDS on payment towards Internet charges (Band Width charges) - Although the amendment was given retrospective effect, legal maxim, lex......
January 30, 2016 Case Laws Income Tax

When the assessee is registered as charitable institution and there is no change in the aims and objects of assessee in the impugned AY and the activities of assessee......
January 30, 2016 Case Laws Income Tax

Addition u/s 41(1) - it is undisputed fact that the remission of liability would be only of the amount payable and not of the amounts paid by the assessee. These amounts....
January 30, 2016 Case Laws Income Tax

Exemption claimed u/s.10(23B) denied - development of khadi or village industries or both (KVIC) - the contention of the assessee that the assessee has made best......
January 30, 2016 Case Laws Income Tax

Expenses relating to setting up of new service lines - revenue v/s capital - all these expenses have been recovered subsequently in the normal billing cycle of the......
January 29, 2016 Case Laws Service Tax

Classification of service - Business Auxiliary Service (BAS) or Clearing and Forwarding agent (C&F) service - the taxing entry most specifically attracts an activity......
January 29, 2016 Case Laws Service Tax

Classification of Import of services from M/s. Society for Worldwide Interbank Financial Telecommunication (SWIFT) which is a non-resident entity, not having an office......
January 29, 2016 Case Laws Service Tax

Business Auxiliary service or not - activity of collection/dispatch of Speed Post/Export Delivery Letter etc. on behalf of the Post Office - Demand is dropped on the......
January 29, 2016 Case Laws Service Tax

Cenvat Credit - demand of 8% on value of Exempted services - Rule 6 cannot be used as tool of oppression to extract the amount which is much beyond the remedial measure....
January 29, 2016 Case Laws Service Tax

Nature of activity - collection of octroi on behalf of the Municipal Corporation - cash management activity or not - Not covered by Banking and other Financial Services....
January 29, 2016 Case Laws Central Excise

Valuation - captive consumption - Since the transaction value of the excisable goods is available and not all the excisable goods are captively consumed, the provisions.....
January 29, 2016 Case Laws Central Excise

Valuation of Ceramic/ Glazed Tiles - Department is of the view that the clearances made by the appellant to customers like contractors schools, colleges, hospitals,......
January 29, 2016 Case Laws Central Excise

Clandestine manufacture and removal of Aluminum Alloy ingots and Zinc Alloy ingots - the whole case is built up on data contained in the pen drive and certain......
January 29, 2016 Case Laws Customs

Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the......
January 29, 2016 Case Laws Customs

Refund claim - SEZ unit - Additional Commissioner, Customs, Surat returned the refund application of the petitioner on the ground that he has no authority to decide the.....
January 29, 2016 Case Laws Customs

Validity of Complete and overall cap on the duty credit scrip - Incremental Export Incentivisation Scheme (“IEIS”) - misuse of the scheme - the 2013 Notification places....
January 29, 2016 Case Laws VAT and Sales Tax

Maintenance of records for 5 years - The five year period to be reckoned from the last day of the financial year concerned or not - Revision proceedings based of records....
January 29, 2016 Case Laws Income Tax

Reopening of assessment - allotment of shares at high premium - Prima facie, the facts appear to be glaring - We are not inclined to terminate the assessment......
January 29, 2016 Case Laws Income Tax

Short deduction of tds - It is settled position of law that a short deduction of tax at source, by itself does not result in a legally sustainable demand under sec.......
January 29, 2016 Case Laws Income Tax

Non deducting of TDS on payment to non-media entity - The payment in which there is an income element only in the commission of 1% which is part of the payment made by......

1 ....105 106 107 108109110 111 112 113........ 117

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F: RCM on Rent for Composite Dealer

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