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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 951 to 1000 of 5838 Records

1 ....16 17 18 192021 22 23 24........ 117

October 13, 2016 Case Laws Central Excise

Levy of National Calamity Contingency Duty (NCCD) - POY cleared to 100% EOU is not liable to NCCD - POY cleared for captive consumption is not liable to NCCD. - AT
October 13, 2016 Case Laws Central Excise

Refund claim - if the transaction of debit note is not found to be incorrect on the basis of books of account of the appellant then it is established that incidence of......
October 13, 2016 Case Laws Central Excise

Alteration of MRP of imported goods - Deemed manufacture - pasting of stickers on the goods - imported DVD/VCD - there was no alteration in the MRP on importation.......
October 13, 2016 Case Laws Customs

Cost Recovery Charges - notified CFS - The appellant has achieved the bench mark performance within the initial two years - the Revenue is duty bound to examine the......
October 13, 2016 Case Laws Customs

Imposition of ADD - PVC paste resin - when the notification mentions and identifies the subject goods by name and specific tariff classification, any change in such......
October 13, 2016 Case Laws Customs

Refund - The period of export is deemed to be extended by another six months and customs duty consequently will not be liable on the said item - duty of customs paid on.....
October 13, 2016 Case Laws VAT and Sales Tax

Inasmuch as the petitioner did not comply with this requirement of filing revised returns in respect of the tax amount not paid u/s under Section 6(2), no fault found......
October 13, 2016 Case Laws Companies Law

Compounding of offence - delay in appointing a Woman Director - reasons furnished by applicants for 14 (fourteen) months delay are satisfactory - applicant to pay a......
October 13, 2016 Case Laws Income Tax

TCS u/s 206C - the products resulted from ship breaking activity, which are re-usable. Thus, the assessee was not supposed to collect tax under section 206C - AT
October 13, 2016 Case Laws Income Tax

TDS u/s 192 or 194J - doctors are discharging only professional services - merely because doctors are subject to the payment of Provident Fund or other retiremental......
October 13, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - the explanations which are not accepted by the Revenue does not ceases to be a bona fide explanation merely on the grounds that the same were not....
October 13, 2016 Case Laws Income Tax

Prior to 01.06.2015, there was no enabling provision in Section 200A for making adjustment in respect of the statement filed by the assessee with regard to tax deducted.....
October 13, 2016 Case Laws Income Tax

Levy of fees u/s 234E - intimation issued under section 200A in respect of processing of TDS returns - the intimation u/s 200A has been processed prior to 01-06-2015. - AT
October 13, 2016 Case Laws Income Tax

Revision u/s 263 - non-deduction of TDS on salary and commission paid to directors and managers - insufficient enquiry - AO failed to take into account several aspects......
October 13, 2016 Case Laws Income Tax

Set off of loss - forfeiture of share warrants - Section 70(2)does not make any distinction between the income under the head “capital gain” on which STT was paid or STT....
October 13, 2016 Case Laws Income Tax

Permanent Establishment (PE) in India - The principal i.e. the assessee was relying on the special skills and knowledge of the agent Sri V. Subramanian the Managing......
October 12, 2016 Circulars Customs

Procedure to be followed for obtaining permission for factory/warehouse Stuffing of export cargo by Manufacture Exporters, Merchant Exporters EOUs/SEZs- Reg. - Trade Notice
October 12, 2016 Case Laws Income Tax

TDS u/s 194J OR 194C - payment made to Chemtrol Engineers Ltd on account of AMC of mobile monitoring vans - section 194C is applicable in this case and not 194J - AT
October 12, 2016 Case Laws Income Tax

Reopening of assessment - we are at a loss to understand why the notice was sought to be served at the erstwhile address of the petitioner when the Department was fully.....
October 12, 2016 Case Laws Income Tax

Reference to DVO - The AO strongly disputes the correctness of the sale considerations reflected in the sale deeds. The assessment is yet to be made. The Assessing......
October 12, 2016 Case Laws Income Tax

Deduction u/s 35D(2)(c)(iv) - the term for “public subscription” employed in Section 35D(2)(c)(iv) of the Income Tax Act would include subscription by a section of the......
October 12, 2016 Case Laws Income Tax

Penalty u/s 271 (1)(c) - AO collected the accounts statements from the banks - nondisclosure would directly attract the provisions of Section 271 (1) (c) of the Act as......
October 12, 2016 Case Laws Service Tax

Refund claim - period of limitation - the payments made by the appellant were on account of differential amount of service tax and was not mere deposit during the period....
October 12, 2016 Case Laws Service Tax

Classification of service - credit rating activity - the advisory service provided by the appellant does not fall under the category of Management Consultancy Service,......
October 12, 2016 Case Laws Central Excise

Area based exemption - Notification No. 50/2003-CE requires increase in installed capacity by not less than 25% to grant exemption - exemption denied merely on suspicion....
October 12, 2016 Case Laws Central Excise

Denial of area based exemption - if the exemption is extended to one unit, the change in its ownership would not jeopardize the admissibility of exemption for remaining.....
October 12, 2016 Case Laws Customs

Levy of Anti dumping duty - The DA will do well to remember not to treat any information as confidential unless a claim of confidentiality has been made by any of the......
October 12, 2016 Case Laws Customs

Extension of validity period of DFIA licences - If such exporter has not availed of the Cenvat facility, then it cannot be deprived of the benefit of exemption from......
October 12, 2016 Case Laws VAT and Sales Tax

Input tax credit - whether the Hon'ble Tribunal was justified in rejecting the claim of the assessee for the Input Tax Credit, even though such purchases are not......
October 12, 2016 Articles Income Tax

Transaction is approved by the RBI and Government is not sufficient and the assessee has to benchmark the royalty payment separately - Income Tax
October 10, 2016 Case Laws Income Tax

Liability of directors of private company in liquidation - statutory creation of piercing of corporate veil - If the revenue wanted to apply the principle of lifting the....
October 10, 2016 Case Laws Income Tax

Merely because bank has gone in liquidation would not be sufficient reason to doubt the bank transaction in support of which, there was ample other evidence produced by.....
October 10, 2016 Case Laws Income Tax

Penalty u/s 271B - there is some force in the argument of the assessee that without the audit of the accounts for A.Y. 2007-08 the audit of the accounts for A.Y. 2008-09....
October 10, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessment was made accepting the revised return - undisclosed income towards excess cash, excess stock and list of outstanding debtors was......
October 10, 2016 Case Laws Income Tax

Application u/s 12A rejected - main objects of the assessee company are not covered under the provisions of section 2(15) of the Act and are not charitable in nature as.....
October 10, 2016 Case Laws Central Excise

Period of limitation - where the last date of filing the appeal is being Sunday, then the next working day shall be the last date for filing the appeal. - AT
October 10, 2016 Case Laws Customs

If the petitioner does not pay fine in lieu of confiscation, the remedy of the respondent is only to confiscate the goods. In such an event, there is no provision to......
October 10, 2016 Case Laws Customs

Mis-declaration of MRP at the time of import - The appellant cannot absolve themselves from the responsibility that the goods carried different MRP labels of the price......
October 8, 2016 Case Laws Income Tax

Transaction of shares - nature of income - business income or capital gain - magnitude of transactions carried out by the assessee in our view should not be very......
October 8, 2016 Case Laws Income Tax

Validity of reopening of assessment - Revenue in the instant case has come to the conclusive finding which attained finality that the transactions of purchase of shares.....
October 8, 2016 Case Laws Income Tax

Though the notice u/s 142 was not received by the assessee but he has participated in the proceedings. Therefore, the assessee has reasonable cause for noncompliance and....
October 8, 2016 Case Laws Income Tax

Short deduction of TDS - TDS u/s 194C OR 194I - PSF and X-Ray charges - PSF charges paid by the assessee on behalf of its customer, did not attract the provisions of section 194-I. - AT
October 8, 2016 Case Laws Income Tax

AO has not brought anything on record to substantiate that the expenditure on salary or facilities provided to the relatives of the trustees of the assessee society were....
October 8, 2016 Case Laws Income Tax

The reassessment proceedings were completed against the assessee to explain the deposits, whereas AIR information was in respect of amount received from HSBC Bank -......
October 8, 2016 Case Laws Service Tax

Intellectual Property Rights - whether the manufacturing/tie up based agreement entered into by the appellant-assessee with bottlers can be considered as agreement for......
October 8, 2016 Case Laws Service Tax

Refund claim - Unjust enrichment - Service recipient has reversed the cevnat credit subsequently after availing the same - copies of ledger produced - seen to have......
October 8, 2016 Case Laws Service Tax

Suo motu adjustment of excess payment of service tax made in October, 2008 with subsequent service liability - procedural violation - demand of service tax of the said......
October 8, 2016 Case Laws Central Excise

Evasion of excise duty - mere fact that the personnel of the Excise was officially posted in the factory premises and that there is no allegation of omission ipso facto.....
October 8, 2016 Case Laws Central Excise

Demand of differential duty - Valuation - The appellants sells 98% of his finished goods to outsiders/independent buyers, and only 2% of the finished goods manufactured.....
October 8, 2016 Case Laws Customs

Valuation - the case of enhancement of value are merely based on NIDB data, when such documents relating NIDB data were not even supplied to the appellants, thus not......

1 ....16 17 18 192021 22 23 24........ 117

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