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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5701 to 5750 of 5838 Records

1 ....111 112 113 114115116 117

January 10, 2016 Case Laws Income Tax

Addition made u/s 41(1) - genuineness of sundry creditors - Once, the assessee is unable to discharge the primary onus cast upon him, then it is very difficult to......
January 10, 2016 Case Laws Income Tax

Revision u/s 263 - due and reasonable opportunity of being heard was not afforded to the assessee - nobody should be condemned unheard as per the maxim “Audi Alteram Partem” - AT
January 10, 2016 Case Laws Income Tax

MAT computation - whether the surcharge and educational cess is leviable only after giving credit for MAT and thereafter the tax computation made by the AO in ITNS-7......
January 10, 2016 Case Laws Service Tax

Demand of Interest beyond the scope of Show Cause Notice - appellant is required to pay the interest on the amount demanded in the show cause notice and confirmed by the....
January 10, 2016 Case Laws Service Tax

Utilization of Service Tax, paid by one assessee, by the another assessee after merger between the two - the issue herein is only non-observance of procedure of......
January 10, 2016 Case Laws Service Tax

Cenvat Credit - eligible as Input Service or not - Courier Service used by the appellants used for the movement of finished goods after the place of removal - Credit not allowed - AT
January 10, 2016 Case Laws Central Excise

Rectification of order - power of the tribunal to re-appreciate the facts and reverse the findings recorded in the Final order - Tribunal was justified in entertaining......
January 10, 2016 Case Laws Customs

Valuation of imported goods - The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. Such....
January 10, 2016 Case Laws Customs

Valuation of import of soda ash light - declared price was lower than invoice price since the market price was down drastically - the provisions of sub-section (1) of......
January 10, 2016 Case Laws VAT and Sales Tax

Reversal of Input Tax credit - t when admittedly the petitioner firm has paid the tax, he cannot be made liable for the failure on the part of the seller to report the......
January 8, 2016 Case Laws Income Tax

MAT computation - deferred revenue expenditure - it is nothing but a window dressing and the authority should not be mislead or guided by this balance sheet which is......
January 8, 2016 Case Laws Income Tax

Claiming deduction under Section 80 P(2) (a) (i) - The view expressed by this court as to the assessee being a co-operative society and not a co-operative bank in terms.....
January 8, 2016 Case Laws Income Tax

Exemption u/s 11 & 12 - the dominant motive in this case is not earning profit but to do charity in the form of public service by providing accommodation to the common......
January 8, 2016 Case Laws Income Tax

Addition under the head income from house property - A.O is directed to reduce the expenses incurred by the assessee for rendering additional services to the tenants for....
January 8, 2016 Case Laws Income Tax

Power of the CIT(A) to enhance the assessment u/s 251 - In absence of show cause notice to the assessee stating the defects , allegation and the manner of determining......
January 8, 2016 Case Laws Income Tax

Disallowance of interest under section 24(b) - assessee had submitted that it had requested the builder to complete their share of constructed area for which the......
January 8, 2016 Case Laws Income Tax

Addition on receipt of on-money - alleged cash having been paid after the date of execution of sale deed, no reliance could be placed on the aforesaid addition to hold......
January 8, 2016 Case Laws Income Tax

Exemption in terms of section 11(1)(a) - entitlement for carry forward of excess application of income - the claim of the assessee for carry forward of excess......
January 8, 2016 Case Laws Income Tax

Addition as unrecorded profit on sale of flats - there was no factual or legal basis to contemplate any notional or hypothetical sale consideration in the absence of......
January 8, 2016 Case Laws Income Tax

Advances collected from customers towards flat bookings in cash and later returned to the customers by way of account payee cheques cannot be at any stretch of......
January 8, 2016 Case Laws Service Tax

Erection, Commissioning or Installation Services - receipt of labour charges for installation and commissioning of GRP Pipes for various customers - The pipes that the......
January 8, 2016 Case Laws Service Tax

Valuation - Steamer agent services - reimbursement of expenses - inclusion of additional expenditure towards arranging drinking water, garbage clearance - expenses......
January 8, 2016 Case Laws Service Tax

Cenvat Credit - the benefit of cenvat credit on the service tax paid by the service provider cannot be denied, only on the ground that the invoices are in the name of......
January 8, 2016 Case Laws Central Excise

Valuation of goods - charges on account of training customer's staff being purely optional has no nexus with the manufacturing and marketing of goods and therefore, not.....
January 8, 2016 Case Laws Central Excise

Reversal of CENVAT Credit - electricity is sold outside for consideration - proceedings have been initiated only after the decision by the Hon'ble Supreme Court in......
January 8, 2016 Case Laws Central Excise

Cenvat Credit in respect of outward GTA used for removal of intermediate goods either to job worker or to their own other units - GTA in the present case being used up......
January 8, 2016 Case Laws Customs

Imposition of anti-dumping duty on Acrylonitrile Butadiene Rubber (NBR) imported from Korea RP. - Levy of anti-dumping duty on imports of Phenol. - Method and procedure.....
January 8, 2016 Case Laws Indian Laws

Validity of proceedings under SARFAESI Act - petitioner claims to be a bona fide purchaser of the property without knowledge of the prior alleged mortgage by the......
January 7, 2016 Case Laws Income Tax

Income tax settlement commission does not have the power to direct a special audit under section 142(2A) in the course of settlement proceedings under Chapter XIX-A of the said Act - HC
January 7, 2016 Case Laws Income Tax

Disallowance of discount on sale of car to various customers - assessee had granted discount to various customers on the sale of several model of the cars traded by the....
January 7, 2016 Case Laws Income Tax

Disallowance u/s 40A(3) - purchasing material for old father on cash payments - assessee and his son were acting in the relationship of principal and agent and the......
January 7, 2016 Case Laws Income Tax

TDS u/s 194J - The Samiti is required to contribute as per Section 18A of the Rajasthan Agricultural Marketing Act, 1961, which is a certain percentage of its income and....
January 7, 2016 Case Laws Income Tax

Estimation of income done by AO at 1% of the turnover - assessee’s business profits or losses fluctuate on year to year basis. There is no need to reject the Books of......
January 7, 2016 Case Laws Income Tax

Once it is established that the concerned sub-contract work was actually done or executed and this fact was accepted even by the A.O. by allowing partly the sub-contract....
January 7, 2016 Case Laws Income Tax

Unexplained investment u/s 69B - any investment made during the earlier years including the advances made, cannot be added as unexplained investment merely because that.....
January 7, 2016 Circulars DGFT

Permission for export of Finished Leather, Wet Blue and EI Tanned Leather through ICDs. - Public Notice
January 7, 2016 Case Laws Service Tax

Rejection of VCES - Levy of penalty - wavier u/s 80 - appellant had voluntarily paid the service tax dues alongwith interest and penalty equivalent to 25% of the tax on.....
January 7, 2016 Case Laws Service Tax

Levy of penalty - Waiver u/s 80 - it is seen that whatever tax is paid by the appellant is available to them as Cenvat credit. In such a situation, being a big company,....
January 7, 2016 Case Laws Service Tax

Refund claim - services used for export of goods - Notification No. 41/2007-ST - it clearly appears that such conditions are only to ascertain the nexus between the......
January 7, 2016 Case Laws Central Excise

Valuation of goods - appellant had not passed the cash discount to their customers - Cash discounts for prompt payment of price of goods on delivery, are admissible in......
January 7, 2016 Case Laws Central Excise

Extended period of limitation - allegation that respondent had undervalued the goods manufactured for STPL on job work basis. - When all facts are within the knowledge.....
January 7, 2016 Case Laws Central Excise

100% EOU - DTA sale of textile articles - exemption from payment of CVD - The duty payable on goods produced and cleared by a 100% EOU is to be seen in terms of......
January 7, 2016 Case Laws Central Excise

CENVAT Credit of Free supply - MRP based valuation - manufacture of razor and razor blades - inclusion of duty free blades and availing Cenvat Credit - Equating such......
January 7, 2016 Case Laws Customs

Denial of SAD exemption on the imported LPG through high sea sales - demand of SAD on the imported goods is not sustainable. - AT
January 6, 2016 Case Laws Income Tax

Reopening of assessment - non disposing of the objections - AO, by not disposing of the objections, would deprive the petitioner of an opportunity to challenge the......
January 6, 2016 Case Laws Income Tax

Depreciation - only 10% area was let out by the assessee to its associated concerns for administrative work whereas the remaining area was being used by it. Thus,......
January 6, 2016 Case Laws Income Tax

Interest paid to ICICI and IDBI band on funds utilized to make the impugned FDRs is an allowable deduction under section 57(iii) against the interest income on such FDRs - HC
January 6, 2016 Case Laws Income Tax

Whether the interest earned by the assessee on the fixed deposits kept for managing bank guarantees during pre-operative period would reduce the cost of the capital......
January 6, 2016 Case Laws Income Tax

Bad debts - the assessee has not placed on record before the lower authorities to show that it debtors were not in a position to pay the debts or have refused for......
January 6, 2016 Case Laws Income Tax

Addition under sec.41(1) on account of cessation of liability - assessee has no explanation to prove that the creditors in its books of account are genuine - additions confirmed - AT

1 ....111 112 113 114115116 117

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