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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5451 to 5500 of 5838 Records

1 ....106 107 108 109110111 112 113 114........ 117

January 29, 2016 Case Laws Income Tax

Receipts for transfer of trademark - the amount of ₹ 1 crore received by the assessee on transfer of rights in trademark is a ‘capital receipt’ not liable for tax....
January 29, 2016 Case Laws Income Tax

Addition u/s 69B as unexplained investment - arguments on behalf of the Assessee is that the document found in the course of search namely ‘Sanchakar Patrika’ is......
January 29, 2016 Case Laws Income Tax

Disallowance u/s 14A - the expenditure relatable to making the investment and taking steps for its redemption and reinvestment involved an element of expenditure and in....
January 29, 2016 Case Laws Income Tax

Registration u/s 12A cancelled - since the amendment to section 12AA(3) of the Act has been specifically provided to be applicable to assessment year 2011-12 and......
January 29, 2016 Case Laws Income Tax

Succession of the firm - revaluation of assets - claim of depreciation - AO has not disputed the valuation adopted by the assessee, this rules out the applicability of......
January 29, 2016 Case Laws Wealth-tax

Inclusion of rented premises into wealth tax assessment - revenue yielding asset - section 2(ea)(i) nowhere requires that a commercial establishment or a complex could......
January 28, 2016 Case Laws Service Tax

Service Tax Dispute - Settlement Commission rejected the application - We specifically reject and repeal the reason given by the Settlement Commission that it cannot......
January 28, 2016 Case Laws Service Tax

Self adjustment of excess service tax paid towards payment of service tax during the subsequent period - appellants had not intimated the said adjustment to the......
January 28, 2016 Case Laws Service Tax

Levy of penalty u/s 76 and 78 - waiver u/s 80 - delay in payment of service tax - penalty imposed on the Respondents under Section 78 of the Finance Act, 1994, is to be....
January 28, 2016 Case Laws Central Excise

Eligibility to take cenvat credit on “8 cavity mould for flip to cap” sent to job worker without bringing the same into their factory - The purpose of bringing the......
January 28, 2016 Case Laws Central Excise

Classification - articles of fabrics - the width of the tape is of 1.5 mm, classifiable as textile fabrics and articles of fabrics rightly classifiable under chapter......
January 28, 2016 Case Laws Central Excise

Eligibility for CENVAT credit - iron and steel items used for fabrication of components / accessories of various machinery like rotary klin, rotary cooler, conveyor......
January 28, 2016 Case Laws Customs

Levy of penalty on employee of CHA - The appellant was aware of the mis-declaration of the value and the description of the goods of the consignments in question in......
January 28, 2016 Case Laws Customs

Maintainability of appeal before Apex Court - Challenge to the order passed by the High Court dismissing the review application on merit as well as delay - if the basic.....
January 28, 2016 Case Laws Customs

Retrospective Imposition of ADD - the final anti-dumping notification has no applicability to the bills of entry presented prior to the said date - Decision of tribunal affirmed - SC
January 28, 2016 Case Laws Customs

Wrong Claim of exemption from CVD - respondents claimed classification of goods as “medicament” under Chapter 30 with intention to avail exemption of CVD at NIL rate - .....
January 28, 2016 Case Laws VAT and Sales Tax

Premature recovery proceedings where there is time to file such an appeal - no precipitative action would be taken if the petitioner would file an appeal within the......
January 28, 2016 Case Laws Income Tax

Reopening of assessment - AO could have no reason to believe that the dividend income earned by the Petitioner from the aforesaid three mutual funds had escaped......
January 28, 2016 Case Laws Income Tax

Business compulsions and expediency in making the cash purchases - In the absence of any specific detail, the vague statements made in response to the show cause......
January 28, 2016 Case Laws Income Tax

Credit of taxes paid and set off of MAT credit as per the provisions of section 115JAA -AO directed to compute pro rata quantification of the demerged undertaking MAT,......
January 28, 2016 Case Laws Income Tax

Taxability of interim amount received towards arbitration award - whether the interim amount received by the assessee is taxable on receipt basis for the year under......
January 28, 2016 Case Laws Income Tax

Nexus between the revenue earned and cost incurred - ascertaining whether a service has actually benefitted the taxpayer or not is not within the prerogative of the Tax.....
January 28, 2016 Case Laws Income Tax

Validity of order passed u/s. 143(3) read with section 144C(13) - the final order should have been passed on or before 30.11.2014, but the same has been passed on......
January 28, 2016 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - exempted capital gains shall not enter the stream of the expression ‘accumulated profits’ and the company BKFCPL has got only negative......
January 27, 2016 Case Laws Service Tax

Supply of tangible goods - revenue was of the view that allowing use of such capital assets amounts to providing of services, namely, "supply of tangible goods" service.....
January 27, 2016 Case Laws Service Tax

Club or Association Services - collection of subscription from their members during the period 2005-06 - This issue is no more res-integra in view of various decisions......
January 27, 2016 Case Laws Central Excise

Duty demand - cenvat credit - appellant are not liable to pay any amount in respect of clearance of slag/dust which has been cleared by them without payment of duty as......
January 27, 2016 Case Laws Central Excise

Adjustment of amounts of refund due to the respondent against confirmed dues of penalty - Section 11 of the Central Excise Act does not provide for adjustment of money......
January 27, 2016 Case Laws Central Excise

Under-valuation being from related persons - interconnected undertaking - Both the entities are controlled by the same person - All the observations are fact based......
January 27, 2016 Case Laws Customs

Renewal of nonest Custom House Agent License - CHALR 2004 - In the present case the appellant had failed to appoint a Regulation 8/9 qualified employee before the......
January 27, 2016 Case Laws Customs

Claim of Refund of duty paid after finalization of provisional assessment - the doctrine of unjust enrichment will not be applicable as the present refund claim relates....
January 27, 2016 Case Laws Customs

Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the....
January 27, 2016 Case Laws Customs

Proper officers - Whether DRI is the proper officer - jurisdiction of DRI to initiate proceedings - In the wake of Section 28(11) ibid, Show Cause Notices issued by DRI....
January 27, 2016 Case Laws Customs

Revocation of CHA License - forfeited of entire amount of security deposit - We do not find any force in this argument for the reason that even if the offence is......
January 27, 2016 Case Laws VAT and Sales Tax

Demand of composition tax on service contract involving supply of labour, trenching and excavation works - Delhi Value Added Tax (DVAT) - the legislative intention was.....
January 27, 2016 Case Laws VAT and Sales Tax

Purchase of Goods against Form C - concessional rate of tax - Deputy Commissioner amended the registration certificate after deleting the two items, namely,......
January 27, 2016 Case Laws Indian Laws

Eviction of tenant from mortgaged property - validity of lease - A non obstante clause (Section 35 of the SARFAESI Act) cannot be used to bulldoze the statutory rights......
January 27, 2016 Case Laws Income Tax

Exemption u/s 54 - gift of the property so purchased to the daughter - exemption allowed subject to that, during the restriction period, the daughter shall not transfer.....
January 27, 2016 Case Laws Income Tax

Application of income in the computation of total income of assessee u/s. 11 - claim of assessee in respect to repayment of 'ways and means loan', borrowed during......
January 27, 2016 Case Laws Income Tax

Validity of assessment - non-existent entity consequent to the order of merger - final order of assessment for Assessment Year 2010-11 dt.30.12.2014 passed in the name.....
January 25, 2016 Notifications Companies Law

Companies (Incorporation) Amendment Rules, 2016 - Notification
January 25, 2016 Case Laws Service Tax

Import of services - 'pouring fees' and 'signing fees' - clearly the service activity involved is not sale of space and time as contended by the appellant. What is sold....
January 25, 2016 Case Laws Service Tax

Territorial Jurisdiction - SCN issued by Mumbai Office of Service Tax Department for whole of India offices -The Commissioner should have refrained from adjudicating and....
January 25, 2016 Case Laws Service Tax

Extended period of limitation - Valuation - Real Estate Agent services - inclusion of administrative charges/transfer charges recovered by it from its clients - Extended....
January 25, 2016 Case Laws Service Tax

Marketing and advertising activities undertaken for ICICI Bank - The respondent has not been able to demonstrate as to how and on what basis it had a bonafide belief......
January 25, 2016 Case Laws Central Excise

SSI Exemption - The leaflets manufactured by the appellant are not branded goods since that was not traded as such for purchase by general public. Such fundamental test....
January 25, 2016 Case Laws Customs

The appellant who is the second purchaser, bought the car from the first purchaser i.e. M/s. HFCL after a year or so, was not at all aware of the mischief played by the.....
January 25, 2016 Case Laws Customs

Export of Basmati Rice - length and breadth, of the grain - AGMARK standards - DGFT policy circular has clearly indicted that the same may be done - the goods are......
January 25, 2016 Case Laws VAT and Sales Tax

Levy of VAT / Sales Tax - Since the the sale of goods has taken place outside the State of Gujarat, the question as to whether or not subjecting the Natural Gas to the......
January 25, 2016 Case Laws VAT and Sales Tax

Input Tax Credit on the capital goods - crushing of stone is manufacturing activity or not. - TNGST - the crusher machine cannot be treated as capital goods - HC

1 ....106 107 108 109110111 112 113 114........ 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

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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 ...