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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 651 to 700 of 5838 Records

1 ....10 11 12 131415 16 17 18........ 117

November 5, 2016 Case Laws Customs

Imposition of penalties - Apart from the statement there are ample documentary evidences which clearly establish that appellants were involved in aiding and abetting......
November 5, 2016 Case Laws Customs

Valuation - enhancement of value - Comparison of the circle of stainless steel to prime product namely CR Coil is incorrect and cannot be allowed - AT
November 5, 2016 Case Laws Customs

Import of consignments of Hot Rolled Coils - No different treatment is given to prime quality and nonprime quality material either in the Customs Tariff or in the DFRC......
November 5, 2016 Case Laws Customs

Valuation - 24.030 MT of ‘unwrought, unalloyed electrolytic nickel cathodes’ - assessable value - enhancement of declared price - upward revision is without authority of law. - AT
November 5, 2016 Case Laws VAT and Sales Tax

Classification - dumping hose cloth was in no way different from the cloth used for banians and it was only tubular in shape and therefore, held that the Assistant......
November 4, 2016 Case Laws Service Tax

Rejection of VCES declaration - Misdeclaration of value - withdrawal of immunity from penalty and prosecution - there is no violation of principles of natural justice......
November 4, 2016 Case Laws Wealth-tax

Addition of taxable wealth of the assessee because of surrender of the cash found in locker during the course of search confirmed - AT
November 4, 2016 Case Laws Service Tax

The appellant is entitled to cenvat credit on ‘input construction services’ - AT
November 4, 2016 Case Laws Service Tax

Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment.....
November 4, 2016 Case Laws Central Excise

Process of separating valuable mineral sands from ordinary sea sand - whether the process amounts to manufacture or not? - Was not amount to manufacture before......
November 4, 2016 Case Laws Customs

Misdeclaration of value of goods - personal penalty - To the extent that the role of the appellant in non-compliance has not been established, he is clearly beyond the......
November 4, 2016 Case Laws Customs

Benefit of Duty Drawback - All Industry Rates - conversion of 24 free shipping bills to the drawback shipping bills - there was no reason for denying the benefit only on....
November 4, 2016 Case Laws Customs

Levy of Penalty - Valuation - It is only inadvertent mistake occurred on the part of the appellant in not including cost of transportation, insurance and other expenses.....
November 4, 2016 Case Laws Customs

100% EOU - warehousing of goods - mismatch in the description of goods between the shipping bill and the procurement certificate - the only reason for mismatch can be a.....
November 3, 2016 Case Laws Income Tax

Jurisdiction to make the assessment - order of assessment has been made by ITO (Exemptions), Muzaffarpur, who has not been vested with the jurisdiction to deal with the.....
November 3, 2016 Case Laws Income Tax

Treatment to grant and the interest earned thereon as income of the Appellant-society - When the assessee is held as a custodian and the full command for utilization of.....
November 3, 2016 Case Laws Income Tax

TDS liability arises or not - nature of agreement - Contract v/s joint venture - when the assessee has not claimed any amount towards expenditure pertaining to the......
November 3, 2016 Case Laws Income Tax

Capital gain - development agreement - unless the purchaser was actually physically put in possession, even though the agreement was entered, it cannot be said that......
November 3, 2016 Case Laws Income Tax

The retrospective amendment made by Finance Act, 2010 w.e.f. 01.06.1976 in Explanation 2 to section 9(2) of the Act, which received the assent of the President of India.....
November 3, 2016 News Indian Laws

Four-tier GST rate structure of 5, 12, 18, 28 percent has been announced by the GST Council in addition to zero rated goods
November 3, 2016 Case Laws Service Tax

The Commissioner (Appeals) apparently committed an illegality in calculating the period of three months from the date of dispatch of order instead of from the date of......
November 3, 2016 Case Laws Service Tax

Management, Maintenance or Repair services in respect of SAP software - while canned software can be treated as goods the customer specific software would be classified.....
November 3, 2016 Case Laws Service Tax

When main contractor has discharged the service tax liability, there can be no demand against the subcontractor for the same services for the same period - demand set aside - AT
November 3, 2016 Case Laws Service Tax

Classification of service - organic synthesis and related process research - The testing and analysis are primary protocol for carrying out the process research - the......
November 3, 2016 Case Laws Service Tax

CENVAT credit - the works contract services received by the appellant are eligible input services. - AT
November 3, 2016 Case Laws Central Excise

CENVAT credit - input services - the disputed services namely legal services and erection and commissioning of elevator fall in the definition of input services as they.....
November 3, 2016 Case Laws Central Excise

Rule 16(1) of Cenvat Credit Rules, 2002 - buy-back of non-usable batteries - retrieved material of old batteries underwent certain processes and was cleared as new......
November 3, 2016 Case Laws Central Excise

Remission of duty - the goods cleared for export under bond, if destroyed before being exported, could be considered as destruction before removal only - AT
November 3, 2016 Case Laws VAT and Sales Tax

Vires of Rule 3 (2) (b) (ii) of the Delhi Tax on Luxury Rules, 1996 - bifurcation of consolidated bill amount - as long as there is a sale or transfer of goods or right.....
November 3, 2016 Case Laws VAT and Sales Tax

Non-production of the books of accounts at the time of survey is a factor which can be taken into consideration by the Assessing officer while examining the return to......
November 2, 2016 Case Laws Income Tax

Reopening of assessment - It is beyond comprehension that even though the AO had time till 30.09.2011 to issue notice u/s 143(2) and even though he had recorded the......
November 2, 2016 Case Laws Income Tax

The assessment proceedings generated by the issuance of a notice u/s 153A (1)(a) can be concluded against the interest of the assessee including making additions even......
November 2, 2016 Case Laws Income Tax

Validity of reopening of assessment - Since this is a case of original non-scrutiny assessment, the concept of change of opinion cannot be applied. - HC
November 2, 2016 Case Laws Income Tax

Expenditure incurred towards renovation and improvement of hotel building - it was not the case of the Revenue that number of rooms were added to the hotel premises or......
November 2, 2016 Case Laws Income Tax

Additional Depreciation @60% on the courseware - the department cannot be allowed to take different view in the different assessment years qua the same assets which are.....
November 2, 2016 Case Laws Income Tax

The source of income of the BCCI is in India and not outside India. Merely because the event is performed outside India it cannot be said that source of income of the......
November 2, 2016 Case Laws Service Tax

ME discount, by whatever name called, representing amounts retained by an acquiring bank from out of amounts recovered by such bank for settlement of payments to the ME.....
November 2, 2016 Case Laws Service Tax

Drilling and waste removal activity - t this activity of the appellant would get covered under the category of Site formation service - AT
November 2, 2016 Case Laws Service Tax

Refund claim - exemption under N/N. 17/2009-ST - exemption to Airport service by way of refund was not available during the period July, 2009 to March, 2010. - AT
November 2, 2016 Case Laws Central Excise

Reversal of CENVAT credit - the appellants are not liable to pay interest for wrongful availment of Cenvat Credit which has been reversed before utilization by the appellant - AT
November 2, 2016 Case Laws Central Excise

Reversal of cenvat credit - recovery of 10% value of goods - When the goods are not passing the test of duty levy then the question applying the provisions of Rule 6 of.....
November 2, 2016 Case Laws Central Excise

Availing credit on returned goods - receipt of credit notes instead of Invoices - Rule 16 of Central Excise Rules,2002 - Since the entire quantity against the clearance.....
November 2, 2016 Case Laws Central Excise

Valuation - Non-inclusion of value of control panel used for Hot/ Wet Mix Plant - The said bought out items cannot be added to the value of their other components of......
November 2, 2016 Case Laws Central Excise

CENVAT credit - On their own acceptance suppliers have paid the differential duty and issued supplementary invoice to the appellant who availed the credit - credit allowed - AT
November 2, 2016 Case Laws Central Excise

Cenvat credit - excess credit - credit on the of the duty on freight and insurance charges - the inputs supplier’s assessment cannot be changed at the recipient’s end - AT
November 2, 2016 Case Laws Central Excise

Whether the appellant is eligible to avail CENVAT credit of service tax paid on services like erection, commissioning and installation and the capital goods used for the....
November 2, 2016 Articles GST

MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST
November 2, 2016 Articles GST

GST : 10 POINT SERIES ON SUPPLY - Goods and Services Tax - GST
November 2, 2016 Case Laws Customs

100% EOU - the refrigerated trucks are used only for the purpose of transporting the frozen raw materials when it is brought into the factory for manufacture/production.....
November 2, 2016 Case Laws Customs

Quantification of rate of ADD - The future possibility of continuing exemption or termination of such exemption cannot be predicted and factored into while arriving at......

1 ....10 11 12 131415 16 17 18........ 117

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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...

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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.

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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...

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...