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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 851 to 900 of 5838 Records

1 ....14 15 16 171819 20 21 22........ 117

October 20, 2016 Case Laws Income Tax

Additions u/s 40(a)(ia) for non deduction of TDS - it was claimed that, these amounts were disallowed u/s 40a(ia) suo motu - assessee-company had not made any attempt to....
October 20, 2016 Case Laws Service Tax

Advertising agency services - The extended definition, cannot bring an entirely alien and unconnected services or a manufacturing activity within scheme of levy of service. - AT
October 20, 2016 Case Laws Service Tax

Refund claim - payment of service tax and sales tax on supply and installation of the said Fire Hydrant System - no evidence to show charging of paid amounts for......
October 20, 2016 Case Laws Service Tax

Extended period of limitation - As such the assessee's activity were fully in the knowledge of the Revenue, in which case delayed issuance of the show cause notice in......
October 20, 2016 Case Laws Service Tax

Taxability of secondary services - the appellants are secondary service providers for the shipping lines, brokerage commission of 2% paid for booking of export cargo......
October 20, 2016 Case Laws Central Excise

Returned goods cleared as scrap - Rule 16 it cannot be said that the process by which the defective goods are converted into scrap, should be considered as manufacture......
October 20, 2016 Case Laws Central Excise

Taking credit of of duty paid by the SEZ unit on returned goods - the procedure of Rule 16 of Central Excise Rules, 2002 does not come in the way in denying the credit - AT
October 20, 2016 Case Laws Central Excise

Denial of CENVAT credit - manufacture of motor vehicle chassis - availing various input services in or in relation to the manufacture of final products - credit allowed - AT
October 20, 2016 Case Laws Central Excise

Applying the “User Test” to the facts in hand, the structural items used in the fabrication of support structures would fall within the ambit of ‘Capital Goods’ as......
October 20, 2016 Case Laws Customs

Classification of goods - Air Conditioner Resistors - classified under Chapter 85334090 or classifed under Chapter heading 84159000 - there is no scope for......
October 20, 2016 Case Laws Customs

Restoration of CHA licence - The Regulations do not require that each and every authorisation should be acknowledged by a customs officer. As long as authority letter is....
October 20, 2016 Case Laws VAT and Sales Tax

Scope of taxable turnover - the market committee acts as a facilitator for which a fee is collected - fee/cess paid by the petitioner to the market committee cannot form....
October 20, 2016 Case Laws VAT and Sales Tax

Branch transfers / stock transfer - form “F” of CST - the requirement of Form “F” in terms of CST Act cannot be substituted with other documents in support of proof of......
October 19, 2016 Circulars Income Tax

Due date for filing Income-tax return and reports of audit extended for taxpayers in the state of Jammu & Kashmir - Order-Instruction
October 19, 2016 Articles Income Tax

RELATIONSHIP BETWEEN THE PRINCIPAL AND PROFESSIONAL – TREATMENT UNDER INCOME TAX PROVISIONS
October 19, 2016 Case Laws Service Tax

Refund of service tax paid - Rejection would, certainly, have to be articulated in a speaking order with reasoned substantiation for that course of action. The rejection....
October 19, 2016 Case Laws Service Tax

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -......
October 19, 2016 Case Laws Central Excise

Deduction of Trade discount from Assessable value - commission (claimed as ‘trade discount') paid to agents/dealers for arranged sales to third parties will not be......
October 19, 2016 Case Laws Central Excise

CENVAT credit - capital goods - manufacturing of health products - installation of bulk milk coolers (BMC) and DG sets at milk collection centres to store the milk......
October 19, 2016 Case Laws Central Excise

Cenvat Credit - The service tax paid towards accommodation to the experts are rightly covered by the ‘input service' in terms of Rule 2(l) of Cenvat Credit Rules, 2004 - AT
October 19, 2016 Case Laws Central Excise

Demand of CENVAT credit availed - classification of goods - non-woven textile fabrics falling under CETA 56.03 or classified under 39231090 - The HSN clearly recognize......
October 19, 2016 Case Laws Central Excise

Levy of penalty - Manipulation of account current (PLA) - although there may be mistake of the appellants but the appellants cannot take the benefit of the same as they.....
October 19, 2016 Case Laws Central Excise

Valuation - related person - The price charged by the trading company includes various services charges, their profit and cost alongwith machines, in that circumstance,.....
October 19, 2016 Case Laws Central Excise

Valuation - related person - it is routine practice in the business that buyers of the goods give certain advances to the suppliers, therefore, it cannot be said that by....
October 19, 2016 Case Laws Customs

Renewal of Customs Broker Licence - The CESTAT, rightly set aside the order of suspension and such orders were confirmed by the HC - Therefore, it would be wholly......
October 19, 2016 Case Laws Customs

Imposition of ADD - Hot Rolled Flat Products of Stainless steel - when the import during POI gave a fair indication about quantum being above 3% there is no need to look....
October 19, 2016 Case Laws Income Tax

Penalty u/s.271D - violation of Section 269SS - adjustments through journal entries - Since there was no payment in cash either by the assessee or on its behalf it could....
October 19, 2016 Case Laws Income Tax

Deduction u/s 54F - whether the assessee owns more than one residential house - when one considers the gain or exclusion from the set off of the gain it should be......
October 19, 2016 Case Laws Income Tax

TDS u/s 195 - AO could not establish that the impugned payments made by the assessee to non residents outside India were chargeable to tax in India and in this......
October 19, 2016 Case Laws Income Tax

Depreciation on plastic mould - two wheeler manufacturer - it is immaterial whether the plastic /rubber moulds were used in the factory premises of the assessee or......
October 18, 2016 Notifications Income Tax

Income-tax (28th Amendment), Rules, 2016 - Special Provisions Relating to Tax on Distributed income of Domestic Company for Buy-Back of Shares - Notification
October 18, 2016 Case Laws Service Tax

Taxability of club membership fees - there is mutuality of interest between the Association and its Members, inasmuch as the society is comprising of all the major ports....
October 18, 2016 Case Laws Service Tax

Invocation of extended period of limitation - the first SCN was issued on 26.5.2009 invoking the extended period of limitation. The Department is precluded from issuing.....
October 18, 2016 Case Laws Service Tax

Import of services - reverse charge method - it has not been established if the said ‘intellectual property right’ was acknowledged under the relevant Indian law - demand set aside - AT
October 18, 2016 Case Laws Service Tax

Imposition of penalty - construction of complex - late payment of service tax - benefit of doubt and bonafide belief - The appellant have shown the reasonable cause for.....
October 18, 2016 Case Laws Central Excise

Valuation - interconnected undertakings u/s 2(g) of MRTP Act, 1969 - It is apparent that when the affairs of these 3 units were managed by overall control, the benefit......
October 18, 2016 Case Laws Central Excise

The activity of packing refined edible oil received in tankers into small containers cannot be treated as manufacturing activity in terms of Note 4 of Chapter 15 of......
October 18, 2016 Case Laws Central Excise

Cenvat credit cannot be denied to the assessee merely, on the ground that at the time of investigation, the dealer was non-existent. - AT
October 18, 2016 Case Laws Central Excise

Manufacture - Intermediate products - captive consumption - marketability - The Revenue has sought to demand duty on additive mixture without alleging additive mixture......
October 18, 2016 Case Laws Customs

Levy of Anti Dumping duty - challenging the finding of the DA - caustic soda - chlorine - the position of "Equal Economic Importance" cannot be given to chlorine in the.....
October 18, 2016 Case Laws VAT and Sales Tax

There should have been a specific finding recorded by the AO that the turnover that has escaped in the first and initial round of assessment, is the result of wilful......
October 18, 2016 Case Laws Income Tax

Levy of Penalty u/s 271 (1)(c) - if the notice is found to be illegal and is found to be unsustainable in law and the consequences would be that there is breach of natural justice - HC
October 18, 2016 Case Laws Income Tax

Validity of revision order u/s 263 - where exhaustive exercise has been done by the AO, the order of the AO in allowing the impugned loss could not have been held to be erroneous. - AT
October 18, 2016 Case Laws Income Tax

Protective addition cannot be converted into substantive addition in the hands of an assessee merely because substantive addition was not made in the hands of another assessee. - AT
October 18, 2016 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - assessment based on estimated income - professional entry operator - Nothing emerges from record that the assessee agreed to the addition....
October 18, 2016 Case Laws Income Tax

Disallowance of deduction u/s 80C on account of LIC premium and the Tuition Fees paid - documentary evidence - The said amounts have been duly paid out from the banking.....
October 18, 2016 Case Laws Income Tax

Compensation received for cancellation of development agreement - AO has developed a misplaced understanding of the nature of the transaction by treating it as capital......
October 18, 2016 Case Laws Income Tax

The objects of the assessee society are not in respect of educational purposes because the same amounts to rendering consultancy services - exemption u/s 10(23C)(vi) was....
October 18, 2016 Case Laws Income Tax

Addition u/s 43B - outstanding demand of sales tax - deduction u/s 43B allowed even if no sales tax liability was shown in the balance sheet where the same has been paid....
October 17, 2016 Case Laws Service Tax

CENVAT credit - trading activity - input services - entire quantum of the service tax paid by the commission agent entitled as credit to the appellant - AT

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F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: RMC ON FRIGHT

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: ITC on Inward supplies availed in the next Financial Year

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...