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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 751 to 800 of 5838 Records

1 ....12 13 14 151617 18 19 20........ 117

October 27, 2016 Notifications Income Tax

Amendment to Benami Transaction (Prohibition) Act, 1988 shall come into force w.e.f. 1.11.2016 - Notification
October 27, 2016 Notifications Income Tax

Central Government notifies the Adjudicating Authority and Appellate Tribunal for the purpose of the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988).
October 27, 2016 Case Laws Income Tax

Penalty u/s 271(1)(1) - validity of notice - there is no mention in the SCN, whether the assessee was guilty of having “furnished inaccurate particulars of income” or of....
October 27, 2016 Case Laws Income Tax

Penalty u/s 271AAA - A.O has not identified which of the conditions have been violated by the assessee, that invite the levy of penalty u/s 271AAA of the Act in the case....
October 27, 2016 Case Laws Income Tax

Eligibility of deduction u/s 80G - it is not open to the Authorities to refuse approval by imposing conditions which are not mentioned in Section 80G of the Act. - HC
October 27, 2016 Case Laws Income Tax

Accrual of interest income - There is nothing on record to indicate that the borrower had refused to pay either the interest or return the loan. Therefore, on facts,......
October 27, 2016 Case Laws Income Tax

Addition u/s 68 - AIR information - AO before making such addition on the basis of ITS information from the office of Sub Registrar should have issued a notice u/s.......
October 27, 2016 Case Laws Income Tax

Revision u/s 263 - an order prejudicial and erroneous to the revenue - though the order passed by the A.O. is prejudicial to the interest of the revenue but it is not......
October 27, 2016 Case Laws Income Tax

Disallowance of 5% paddy purchases - once the expenditure has been accepted as genuine, there is no reason for the A.O. to doubt the same for the purpose of allowing......
October 27, 2016 Case Laws Income Tax

Rejection of the books - claim of expenditure on the basis of self-made vouchers - CIT(A) instead of pointing out any incidence as to how this expenditure are to be......
October 27, 2016 Case Laws Income Tax

Addition u/s 68 - unexplained cash credits - Share premium - the amount of share capital at ₹ 10 was not doubted. Only amount of premium was doubted - genuineness.....
October 27, 2016 Case Laws Income Tax

Addition u/s 68 - cash credit - genuineness and creditworthiness of creditors - Once they are alleging that they have advanced money to the assessee, then, merely on......
October 27, 2016 Case Laws Income Tax

Deemed dividends u/s. 2(22)(e) - loans and advances - The assessee blows hot and cold in the same breath. On the one hand it is claiming the impugned amount as share......
October 27, 2016 Case Laws Service Tax

Refund of service tax / cenvat credit - export of goods - Notification No. 41 of 2007 dated 6th October, 2007 - the Revenue in this case can raise a plea that the......
October 27, 2016 Case Laws Service Tax

Refund claim - export of services - merchant exporter of Mobile Phone - CHA services - refund denied for non-fulfilling the conditions of the notification and period of limitation - AT
October 27, 2016 Case Laws Service Tax

Cable operator services - there was no suppression or mis-statement on the part of the assessee and such reflection of only commission as the value of the taxable value.....
October 27, 2016 Case Laws Service Tax

Refund of cenvat credit - Quantum of refund - wrong calculation adopted by original authority - The eligible refund will therefore required to be re-calculated after......
October 27, 2016 Case Laws Central Excise

Reversal of CENVAT - whether the denial of CENVAT credit on the ground that capital goods was found defective and were re-exported by the appellant under bond without......
October 27, 2016 Case Laws Central Excise

Exemption to pipes supplied for water treatment plant - the Notification merely talks about the storage facilities and there is no restriction that the water should be......
October 27, 2016 Case Laws Central Excise

Valuation - Retail Sale Price u/s 4A or transaction value u/s 4 - supply of Superfine Spray Plaster in bulk from NCC-Maytas for their consumption in construction -......
October 27, 2016 Case Laws Central Excise

CENVAT credit - packing materials and insulating materials are used for thermal insulation of the pipes and fittings in order to avoid heat loss - credit allowed - AT
October 27, 2016 Case Laws VAT and Sales Tax

Validity of assessment order - mere fact that the demand notice was sent in the year 2016 will not be enough to raise presumption that the order has been ante-dated. - HC
October 26, 2016 Case Laws Income Tax

Revision u/s 263 - Since, the assessee failed to appear before the CIT, the CIT cannot presume things which is in the minds of assessee, as such opined that CIT has......
October 26, 2016 Case Laws Income Tax

Bogus purchases - Without causing any further enquires in respect of the said purchases, the AO cannot make the addition under section 69C of the Act by merely relying......
October 26, 2016 Case Laws Income Tax

Allocation of common expenses between STPI and non-STPI units - The foreign exchange fluctuation can be linked to specific items and how it is not understandable as to......
October 26, 2016 Case Laws Income Tax

Prior period expenses - since these expenses/incomes are for the projects completed in the past years but were subjected to final payments to be made to the vendor or......
October 26, 2016 Case Laws Income Tax

Having regard to the provisions of section 292B of the Act, mere mention of wrong section in the notice does not vitiate the validity of the very notice issued for......
October 26, 2016 Case Laws Service Tax

Classification of shot hole drilling activity - the purposes conducted by the assessee and by their clients the processes are inter-linked, inter-depended and......
October 26, 2016 Case Laws Service Tax

Refund - If service tax stand paid under the category of technical testing and analysis services and the Revenue has not raised any objection at the time of acceptance......
October 26, 2016 Case Laws Central Excise

Validity of order-in-original confirming the demand based on SCN - Whenever arbitrariness is present, equality is absent. Equalities and arbitrariness are strong enemies....
October 26, 2016 Case Laws Central Excise

Captive consumption - Adjustment of short payment of duty with the excess payment of duty during the same year - self adjustment in the absence of provisional assessment....
October 26, 2016 Case Laws Central Excise

Eligibility for exemption under N/N. 6/2006-CE - buses cleared to DMRC - buses for passengers cannot be considered as an “equipment” within the scope of Entry No.90 of......
October 26, 2016 Case Laws Central Excise

Clandestine removal of goods - Even if the transactions on trading were to be found as bogus, the same by itself will not support the confirmation of duty demand as......
October 26, 2016 Case Laws Central Excise

Captive consumption - benefit of exemption notification no. 67/95 - further processing of goods after packing into unit container - it cannot be said that there was no......
October 26, 2016 Case Laws Customs

Project Import - valuation - drawing and documents for use during construction, erection, assembly etc and know how fees to be included in assessable value? - 10%......
October 26, 2016 Case Laws VAT and Sales Tax

Export sale against Form-H - conversion of commercial grade Castor oil to First Special Grade after refining process - merely because some process is carried out on the.....
October 26, 2016 Case Laws VAT and Sales Tax

The claim for additional sales tax by treating the contract value as the taxable turnover is not permissible under the provisions of either the TNGST Act or the......
October 25, 2016 Case Laws Customs

Refund - Period of limitation - delay in filing refund application due to Seizure of goods - the provisions of Section 14 of the Limitation Act, 1963, which provides for....
October 25, 2016 Case Laws Income Tax

Whatever may be the reason for confirming part of the amount in assessment, the same does not automatically lead of levy of penalty u/s. 271(1)(c). Assessee can question....
October 25, 2016 Case Laws Income Tax

Addition u/s 68 - The loan was also repaid back before the initiation of assessment proceedings - Mere non compliance of summon cannot be the basis to make addition. - AT
October 25, 2016 Case Laws Income Tax

Demand of the differential TDS @20% - in case the PAN is invalid or does not belong to the said person by virtue of deeming fiction, it has been stated that he has not......
October 25, 2016 Case Laws Income Tax

Registration u/s 12AA and exemption u/s 80G denied - non charitable activities - The service charges were mainly from big companies and, therefore, when these companies.....
October 25, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - price charged by the assessee in international transactions have not been computed in accordance with the provisions contained in section 92C -......
October 25, 2016 Case Laws Service Tax

If at all, the service tax paid by a sub-contractor which becomes part of service further provided by the main contractor, the scheme of credit as envisaged by the......
October 25, 2016 Case Laws Service Tax

Works contract service - unless it is proved that the work has not commenced etc., before 07.07.2009, the appellants will be entitled to the benefit of unamended provisions. - AT
October 25, 2016 Case Laws Central Excise

Levy of education cess and secondary and higher education cess - powers of the central government - business of exploration, development and production of crude oil and.....
October 25, 2016 Case Laws Central Excise

MRP based valuation or Transaction value - supply of Cement - industrial/ institution consumers - the sale being direct without any intermediary involved, the criteria......
October 25, 2016 Case Laws Customs

Deemed export - the electric power (electricity) is a "consumable" as per para 9.15 of FTP - the petitioner is entitled to have deemed export benefit for its supply from....
October 25, 2016 Case Laws Customs

Imposition of Fiscal; penalty - SEZ - achieving of minimum value addition which was a part of the condition contained under the letter of permission - authorities ought.....
October 25, 2016 Case Laws VAT and Sales Tax

Whether tax credit paid on purchases of Oxygen Gas and LPG used in cutting hull of the ship during ship breaking/scrapping process is admissible - Held Yes - HC

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F: assessment order