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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 901 to 950 of 5838 Records

1 ....15 16 17 181920 21 22 23........ 117

October 17, 2016 Case Laws Service Tax

Rate of tax - rate as on date of payment of tax or as on the date on which service provided - in the SCN nothing is mentions about the period when the services were......
October 17, 2016 Case Laws Central Excise

SSI Exemption - Clubbing of clearances - where the companies are indeed interdependent and possibly even related through financial control and management, the value of......
October 17, 2016 Case Laws Central Excise

Clandestine removal of excisable goods - When on the date of stock taking itself appellant was reluctant to sign the stock taking made by the department and the......
October 17, 2016 Case Laws Customs

Recovery of Duty drawback - non receipt of export proceeds - Rule 16A is a clarificatory provision clarifying the position of law which already exists in the form of......
October 17, 2016 Case Laws Customs

Refusal for allowing advance authorisation and a duty free import authorisation (DFIA) - relaxation is not a right and nothing accrues in the petitioners' favour to......
October 17, 2016 Case Laws VAT and Sales Tax

Constitutional validity of levy of VAT on pan masala containing tobacco - The State's power to legislate is not curtailed by the ADE Act. If that is not curtailed, then,....
October 17, 2016 Case Laws VAT and Sales Tax

Principles of natural justice - levy of penalty - the inherent defect, which has crept in the order, affects its very validity. The violation of the principles of......
October 17, 2016 Case Laws Indian Laws

Payment of motor vehicle tax - Whether a service can be classified as Deluxe service only on the ground that the seats in the vehicle have push back or reclining facility - No - HC
October 17, 2016 Case Laws Income Tax

Deductions from estimated income - Depreciation should be excluded but the interest and remuneration to working partners are allowable as deduction as it does not fall......
October 17, 2016 Case Laws Income Tax

AO and the CIT (A) are not on the same page for levy of penalty u/s 271 (1)(c) of the Act. Further, mere disallowance of a claim will not automatically attract the levy of penalty - AT
October 17, 2016 Case Laws Income Tax

When a partner retires from the firm and receives share of amount calculated on the value of partnership asset including goodwill of the firm, there is no transfer of......
October 17, 2016 Case Laws Income Tax

On-money received - document seized during survey - the difference between the rate stated in the letter of intent and the sale agreement is the undisclosed income which....
October 17, 2016 Case Laws Income Tax

Penalty u/s 271(1)(b) - failure to comply with statutory notices issued u/s 142(1) - it is difficult to gather all the required information within a short period i.e 7......
October 17, 2016 Case Laws Income Tax

TDS u/s 194J - open access charges incurred by the assessee towards transmission of electricity from its plant to various parts of the country, through transmission......
October 17, 2016 Case Laws Income Tax

Exemption u/s 11 - the assessee association’s primary purpose was advancement of objects of general public utility and it would remain charitable even if an incidental......
October 15, 2016 Case Laws Income Tax

MAT applicability - if either the loss brought forward or unabsorbed depreciation is nil, then the assessee is not allowable any deduction under this clause for......
October 15, 2016 Case Laws Income Tax

DIT has no jurisdiction to cancel registration of a charitable institution on the ground that it is carrying on commercial activities which are in breach of the amended.....
October 15, 2016 Case Laws Income Tax

Undisclosed income - amount of cash ‘on-money’ with respect to all the unsold stocks - the cash ‘on-money’ was in-fact being received by the assessee in the previous......
October 15, 2016 Case Laws Income Tax

Addition of principal amount of loan waived by the lender on account of one time settlement of loan - AO was not correct in taxing the aforesaid waiver of loan by......
October 15, 2016 Case Laws Income Tax

Computation of Long term capital gains - the objections raised by the Department in disallowing the entire payment made to encroachers for vacating the land are not justified. - AT
October 15, 2016 Case Laws Customs

It has not been the intention of the Foreign Trade Policy 2009-2014, for the reimbursement of the Central Sales Tax paid on the goods supplied from one Export Oriented......
October 15, 2016 Case Laws Customs

Provisional release of goods - Aluminium Dross - Aluminium Ingots - o CVD is prima facie leviable when no Excise Duty is leviable on Aluminium Dross. - AT
October 15, 2016 Case Laws Customs

Valuation - The rejection of transaction value only on the basis of the prices circulated by the Directorate of Valuation/NIDB data, is not correct - AT
October 15, 2016 Case Laws Customs

Valuation - enhancement of the declared value - The value of imported goods cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - AT
October 15, 2016 Case Laws Indian Laws

Dishonoring of cheques - once the cheque has been issued and the signatures thereon has been admitted by the accused, then it is not available to the accused to take the....
October 15, 2016 Case Laws Central Excise

Classification of the side trimmings of laminated, impregnated and coated fabrics - these products cannot be classified as laminated textile fabrics. - AT
October 15, 2016 Case Laws Central Excise

Benefit of SSI Notification denied - denial of claim for period of 26 days i.e., during 1.4.2002 to 26.4.2002 - the policy of the Government of exempting the subject......
October 15, 2016 Case Laws Central Excise

Valuation - whether in the case where the footwear supplied to industries would be valued under Section 4 or Section 4A of Central Excise Act, 1944 when the package of......
October 15, 2016 Case Laws Central Excise

CENVAT credit - supplier was not required to pay duty on such products - Credit cannot be denied at the receivers end, when the supplier has paid duty and issued valid invoices. - AT
October 14, 2016 Case Laws Service Tax

Cenvat Credit - Any service cannot be disqualified on the basis that the same has only peripheral connection with the output service as long as it is proven the same has....
October 14, 2016 Case Laws Central Excise

SSI Exemption - whether after assignment agreement in respect of brand name, it can be inferred that the respondent is using the brand name of another person and......
October 14, 2016 Case Laws Central Excise

Cenvat credit - railway tracks are embedded to earth - the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as....
October 14, 2016 Case Laws Central Excise

SSI Exemption - dummy units - There is no financial flow back and there is no mutuality of interest between the units. Therefore, all the four units cannot be clubbed together - AT
October 14, 2016 Case Laws Central Excise

WCL availed CENVAT credit on the inputs for manufacturing of their final product before production of exemption certificate by M/s GMADA, the appellant has rightly......
October 14, 2016 Case Laws Central Excise

Exemption Notification No.108/95-CE dated 28.08.1995 - goods not supplied directly to UNICEF but were supplied to project assisted and Financed by UNICEF - benefit of......
October 14, 2016 Case Laws Customs

Quantification of ADD - carbon black used in rubber applications - When the DA is following the statutory principles, the same cannot be faulted on the ground of perceived grievance.
October 14, 2016 Case Laws Income Tax

If a cause was found to be reasonable and for non-filing of return immediately in response to notice u/s 153A, such cause can also be construed as a reasonable cause,......
October 14, 2016 Case Laws Income Tax

Speculative loss - Jobbing transactions in the present facts would not be covered by the definition of speculative transaction in view of Section 43(5) proviso (c) of the Act. - HC
October 14, 2016 Case Laws Income Tax

Assessments framed u/s 153A - bifurcation of abated and unabated assessments - Tribunal explains the provisions and intention of the legislatures - AT
October 14, 2016 Case Laws Income Tax

TDS u/s 194J - ‘settlement and custody’ fees paid to NSDL/CDSL are not covered by the provisions of Section 194J, as they cannot be considered as ‘technical services’.......
October 14, 2016 Case Laws Income Tax

Penalty under Section 271(1)(c) - assessee made surrender immediately after search and before issuance of any notice and had declared the surrendered income in the......
October 14, 2016 Case Laws Income Tax

Diminution of value of shares - the amount that is to be taxed is the real income which is to be deducted on the basis of the accounting system regularly maintained by......
October 14, 2016 Case Laws Income Tax

Eligibility for depreciation - part payment made for the acquisition of asset - Once the corresponding liability in the accounts has been shown, then depreciation on the....
October 14, 2016 Case Laws Income Tax

Addition u/s 41(1)(a) - unilateral remission of liability - even where the assessee has obtained the benefit by way of remission of its trade liability, the same cannot.....
October 14, 2016 Circulars Income Tax

The Income Declaration Scheme, 2016 – reg. - Order-Instruction
October 13, 2016 Circulars Income Tax

No TDS liability u/s 194-I on lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition......
October 13, 2016 Case Laws Service Tax

Levy of service tax - security services - sovereign functions - After choosing one particular remedy the plaintiff cannot avail the other remedy as well, in respect of......
October 13, 2016 Case Laws Service Tax

Cenvat Credit - eligible input services - When they filed the previous Writ Petition, merits of the petition was canvassed, therefore, once over again the petitioner......
October 13, 2016 Case Laws Service Tax

Levy of penalty - delay in payment of service tax - appellant had collected the service tax but not deposited the same it time, but deposited before issuance of show......
October 13, 2016 Case Laws Central Excise

Refund - The C.A. certificate produced by the appellant clearly states that the amounts were paid by the appellant from their own funds and have not been recovered from.....

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES