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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5601 to 5650 of 5838 Records

1 ....109 110 111 112113114 115 116 117

January 18, 2016 Case Laws Customs

Revocation of CHA licence - unauthorized usage of the CHA licence - Save and except venial breach on part of CHA under Regulation 13(n) of the CHALR, no other Articles......
January 18, 2016 Case Laws Customs

Classification of import of RBD Palmolein Mixture from Sri Lanka - Country of Origin - Appellant satisfied the requirement of Country of Origin as stipulated in the......
January 18, 2016 Case Laws Income Tax

Disallowance on account of bogus purchases - Merely because notices u/s 133(6) could not be served on the suppliers, assessee- buyer cannot be put to an inconvenience of....
January 18, 2016 Case Laws Income Tax

Disallowance made towards brokerage charges paid on purchase of land - There is no basis for arbitrarily restricting the same based on suspicions to the extent of 2% as.....
January 18, 2016 Case Laws Income Tax

TDS u/s 194B - failure to deduct tax from stake money prizes paid to horse owners - The term 'any other similar game' found in Explanation (ii) to section 2(24)(ix) has.....
January 18, 2016 Case Laws Income Tax

Addition towards adjustment of Arm’s Length Price - The seven sets of international transactions undertaken by the assessee cannot be considered as ‘closely linked’. - AT
January 18, 2016 Case Laws Income Tax

TDS u/s 194A - Disallowance u/s 40(a)(ia) - interest paid on delayed payment of purchases is not interest within the definition of section 2(28A) of the Act and......
January 18, 2016 Case Laws Income Tax

Loss set off against the interest income - continuity of business activity after sale of business - the assessee has retained portion of employees and infrastructure......
January 18, 2016 Case Laws Income Tax

Deduction u/s.80P - collective disposal of labour of its members - The assessee Cooperative society has got some work order from Praj Industries Ltd. which it had......
January 18, 2016 Case Laws Income Tax

Estimation of business income - books of account have not been produced - tax audit report filed before him for the first time is marred with serious discrepancy like;......
January 16, 2016 Case Laws Income Tax

Rate of depreciation to be applied on WDV of windmill installed by the assessee - Assessing Officer is not empowered to disturb the claim of depreciation on WDV of an......
January 16, 2016 Case Laws Income Tax

Bogus purchases - G.P. addition - if the AO finds that the GP disclosed in respect of purchases from these three parties is lower than the GP disclosed in respect of......
January 16, 2016 Case Laws Income Tax

Addition u/s 68 - The existence of shares of 150000 in the hands of assessee was established by filing concerned demat account. Therefore, the conditions for making......
January 16, 2016 Case Laws Income Tax

Levying penalty u/s 271(1 )(c) - addition u/s 2(22)(e) - the conscious act of furnishing of inaccurate particulars of income or concealment of income cannot be......
January 16, 2016 Case Laws Income Tax

Adding back transfer pricing adjustment to income assessed u/s 115JB (MAT) - AO erred in adding back the transfer pricing adjustment of the book profits u/s 115JB - AT
January 16, 2016 Case Laws Service Tax

Job Work - Hamali work at sugar warehouse for the sugar factory - Nature of services - services rendered by the appellant-assessees do not come under the purview of......
January 16, 2016 Case Laws Service Tax

Job work - Nature of activity - Manufacturing activity or Mere supply of labour services - Since activity of the appellant amounting to manufacture of the goods, even it....
January 16, 2016 Case Laws Service Tax

Condonation of delay of 352 days before the first appellate authority - It is apparently clear that under the garb of blaming someone else, the appellant is trying to......
January 16, 2016 Case Laws Service Tax

Valaution - Business Auxiliary services - the incentive received for achieving the targets is not excludible from the assessable value of the service which as per......
January 16, 2016 Case Laws Central Excise

Cenvat Credit - input service - maintenance and repair services of windmill farm - Rule does not say that input service received by a manufacturer must be received at......
January 16, 2016 Case Laws Customs

Levy of CVD on MRP based or transaction value - import of LCD/LED Monitors and Television sets - goods were sold to industrial consumers - Once the goods are covered......
January 16, 2016 Case Laws Customs

Claim of Refund - Valuation - the refund claim cannot be claimed unless the legal remedy of challenging the respective assessment order by filing appeal is exhausted. - AT
January 16, 2016 Case Laws Customs

Levy of penalty on CHA for abetment - CHA appellant has onerous responsibility to discharge which in the present circumstances he has failed to discharge and his......
January 16, 2016 Case Laws VAT and Sales Tax

Condonation of inordinate delay of 1298 days in filing the appeal - The State must ensure in future that the matter is expedited and the responsibility is fixed on the......
January 15, 2016 Articles Income Tax

A roguish leeway of undue enrichment - Levy of Interest u/s 234B when refund is pending / delayed - Income Tax - Direct Tax Code - DTC
January 15, 2016 Articles VAT and Sales Tax

The petitioner having chosen not to produce his books of accounts for perusal -, cannot be heard to complain of a violation of the Rules of Natural Justice - Value......
January 15, 2016 Case Laws Income Tax

Carry forward accumulated business losses - change in shareholding - The question of 'piercing the veil' at the instance of Yum India does not arise. - in terms of......
January 15, 2016 Case Laws Income Tax

Principle of mutuality - whether the ITAT was right in law in treating the charges received from non-member/guests as not liable to tax? - matter remanded back for......
January 15, 2016 Case Laws Income Tax

Invocation of provisions of section 73 - Loss on sale of investment - No wise businessman will suffer loss neither there is intention to suffer loss rather the......
January 15, 2016 Case Laws Income Tax

TDS u/s 194I - non deduction of TDS on the amount paid to the lessor towards lease premium - the lease premium to CIDCO is capital expenditure to acquire land with......
January 15, 2016 Case Laws Income Tax

Sale of house property - Denial of the cost of improvement - apart from nonspecification of the work, so that the very basis of the assessee’s claim remains unknown, the....
January 15, 2016 Case Laws Service Tax

Commission agent for ginned cotton - Scope of exemption - agricultural produce or not - ginned cotton would be covered within the scope of "raw vegetable fibres such as....
January 15, 2016 Case Laws Central Excise

Cenvat Credit - Duty paying documents - credit was availed on the attested photocopy of the invoice and the bill of entry which, presumably must not have been submitted.....
January 15, 2016 Case Laws Central Excise

Classification of printed labels - articles of “paper and paper board” - classification under 4821.00 or 4823.90 of CETA - the goods continue to conform to the......
January 15, 2016 Case Laws Central Excise

During the process of manufacture some wastage of packaging material occurs which is not useful and rejected. This being only charge against the appellant and there......
January 15, 2016 Case Laws Customs

Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT
January 15, 2016 Case Laws Customs

Misdeclaration of Retail Sale Price (R.S.P) in order to avoid payment of actual Customs duty / CVD - valuation of import of cellular phones - Once the adjudicating......
January 15, 2016 Case Laws Customs

Over-valuation of rough diamonds imported from Dubai/Hong Kong - in the entire investigation, not a tip of evidence in support of this allegation was adduced. There is......
January 15, 2016 Case Laws Customs

Under valuation and mis-declaration of the goods - even if there is difference between import price and sale price of the said goods in the domestic market, the......
January 14, 2016 Case Laws Service Tax

Activities of street light maintenance cannot be equated with maintenance of road, bridge, tunnel etc. - Exemption not available - AAR
January 14, 2016 Case Laws Service Tax

Advance Rulings - Classification of service - Activities of street light maintenance - Scope of Mega Exemption - As a matter of fact, the word ‘road’ is clear and it can....
January 14, 2016 Case Laws Central Excise

Classification of chemically coated micronized minerals and Red-oxide power - by virtue of chapter note, the micronized minerals are chemically coated products which......
January 14, 2016 Case Laws Central Excise

Levy of penalty on dealers who issues Bogus Invoices - Cenvat Credit - Bogus credit - levy of penalty confirmed, though reduced - AT
January 14, 2016 Case Laws Central Excise

Area based exemption - substantial expansion by way of installed capacity by not less than 25% - Notification No. 50/2003-CE dated 10/6/03 - it was contended that ......
January 14, 2016 Case Laws Central Excise

Cenvat Credit - export of goods - place of removal - it is the undisputed policy of the Government not to burden the export goods with domestic taxes as has been noted.....
January 14, 2016 Case Laws Central Excise

Manufacturer - Sub-contractor / job worker - who is liable to pay duty - appellant is not a manufacturer of the goods, in question. M/s. VEE is the manufacturer of said....
January 14, 2016 Case Laws Central Excise

Cenvat Credit in respect of power plant - on these capital goods, the appellant has taken cenvat credit only on 28.11.2011. At the time of availment of cenvat credit,......
January 14, 2016 Case Laws Customs

Refund - export of Bauxite - the shipping bill was assessed finally on the basis of information declared by the appellants themselves and since the assessments had......
January 14, 2016 Case Laws Customs

Levy of penalty on courier agency on the ground that they have failed to exercise due diligence in performing their work as an authorized courier and thus, their......
January 14, 2016 Case Laws Customs

Conversion of free shipping bills to drawback shipping bills - Neither the appellant have approached the Commissioner for establishment of identity of goods or for......

1 ....109 110 111 112113114 115 116 117

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

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H: Tax Penalty Notice Defects: Grounds Must Be Clear.

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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

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 ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...