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Highlights / Annotations / Catch Notes For January of 2016

Home Highlights January January 2016 Year 2016

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Showing 101 to 150 of 417 Records

1 234 5 6 7........ 9

January 24, 2016 Case Laws Income Tax AT

CIT(A) while altering the head of income and also in enhancing the addition has violated the provisions of sec. 251(2) of the Act in not providing opportunity to the......
January 24, 2016 Case Laws Income Tax AT

Levy of penalty u/s 271(1)(c) on unrecorded receipts, expenditure and investments declared by the assessee pursuant to search confirmed - AT
January 24, 2016 Case Laws Income Tax AT

Ad-hoc disallowance on account of telephone, mobile, motorcar expenses, office expenses, printing and stationery, staff welfare, hotel expenses and travelling expenses......
January 24, 2016 Case Laws Income Tax AT

Eligibility of deduction u/s 54 - LTCG - The possession of the said flat was given on 21.02.2009 and agreement for sale was made on 30.03.2009. Old flat was sold on 6th.....
January 24, 2016 Case Laws Wealth-tax SC

Exigibility of 'Urban Land' to wealth tax - submission was that the moment construction starts the urban land is put to 'productive use' and that entitles the land from.....
January 22, 2016 Circulars DGFT

Strict adherence to the Notification No 114 dated 12th March 2015 specifying number of mandatory documents required for Export and Import - Trade Notice
January 22, 2016 Notifications Central Excise

Seeks to amend Notifications No.56/2002-CE & No.57/2002-CE both dated 14.11.2002 so as to insert a sunset clause of 31.03.2016 and to deny the benefit of the exemption......
January 22, 2016 Articles Service Tax

Swachh Bharat Cess – Can it be “collected” without “levy”? - Service Tax
January 22, 2016 Notifications Income Tax

Electronic Verification CODE (EVC) for electronically filed Income Tax Return - Additional Modes - Notification
January 22, 2016 Case Laws Service Tax HC

Attachment and seizure by the Service Tax Department for substantial service tax dues not paid - there is no final assessment of the petitioner's duty and penalty......
January 22, 2016 Case Laws Service Tax AT

Cenvat Credit - Allocation of input services to the concerned department as earned by the Table-C department - appellant provides taxable service as well as exempted......
January 22, 2016 Case Laws Service Tax AT

Classification of Import of services from M/s. Society for Worldwide Interbank Financial Telecommunication (SWIFT) which is a non-resident entity, not having an office......
January 22, 2016 Case Laws Central Excise AT

Allegation of fraudulent export of goods to Nepal - . It is the departmental internal correspondence to ascertain the fact that export is complete or not. For the lapses....
January 22, 2016 Case Laws Central Excise AT

Valuation - stock transfer - Differential duty on clearances to their Faridabad unit - comparable price - while the value adopted is to be based on comparable value......
January 22, 2016 Case Laws Central Excise AT

Classification - manufacture - change in the scope of tariff entries - iron and steel structures like trusses, columns, staircase, windows and section etc. - These......
January 22, 2016 Case Laws Companies Law HC

Petition praying the official liquidator be restrained from taking possession of the said plot - transaction itself is not bona-fide and in view of the settled legal......
January 22, 2016 Case Laws Indian Laws SC

Rectification of register where trademark 'BLENDERS PRIDE' was registered by inadvertence/error - time for filing notice of opposition within the three month - The......
January 22, 2016 Case Laws Income Tax AAR

Taxability of Settlement amount received - The nature of settlement amount is of capital receipt and it cannot be categorized as income. Further this amount has been......
January 22, 2016 Case Laws Income Tax AAR

The Supply Management Services fees received by the applicant is not in the nature of FTS or royalties under the India-UK Tax Treaty - AAR
January 22, 2016 Case Laws Income Tax AAR

Investment in equity shares of Dow Agrosciences India Private Limited - capital asset u/s 2(14) - There is no material to hold that the applicant has a PE in India and......
January 22, 2016 Case Laws Income Tax HC

Reopening of assessment - return was filed before the wrong authority - Such being the facts, it cannot be stated that the petitioner had filed no return. The very......
January 22, 2016 Case Laws Income Tax HC

Reopening of assessment - There were multiple other remedies available to the revenue to exercise within the time frame provided under the statute, but to reopen an......
January 22, 2016 Case Laws Income Tax HC

Depreciation worked out with reference to the written down value computed as a result of order passed under Section 250(6) - Higher WDV - No error could be pointed out......
January 22, 2016 Case Laws Income Tax AT

Nature of Subsidy - The predominant purpose of the scheme is to ensure that tea manufactures function more profitably and not for setting up of a new unit or expansion......
January 22, 2016 Case Laws Income Tax AT

Disallowance of interest on delayed payment on excise duty or delayed payment of sales-tax - These are more or less compensatory in nature and cannot be held as any......
January 22, 2016 Case Laws Income Tax AT

Brought forward losses of firm - covered u/s 187 OR u/s. 78 - change in the terms and conditions of the partnership - the reconstitution of the partnership was made......
January 21, 2016 Notifications DGFT

Facility for import of Natural Rubber under Advance Authorisations issued or revalidated on or after 21.01.2016 will not available with immediate effect up to 31.03.2016.
January 21, 2016 Case Laws Service Tax AT

Provision of services in relation to filing drawback claims, filing application for DEPB, EPCG licences etc. - The scope of Business Auxiliary Services (BAS) does not......
January 21, 2016 Case Laws Service Tax AT

Provision of additional services to the purchaser of Cars - collection of RTO registration charges, Smart Card Fees, Vehicle Registration Fees and other extra charges -.....
January 21, 2016 Case Laws Service Tax HC

Validity of adjudication order passed 17 months after the personal hearing was over -The show cause notice shall be adjudicated afresh and on appearance of the......
January 21, 2016 Case Laws Central Excise AT

Refund claim - unjust enrichment - it is an admitted fact that the buyer has not debited cenvat credit along with the amount of duty in dispute as claimed by the......
January 21, 2016 Case Laws Central Excise AT

Valuation - determination of cost of production of goods manufactured by another unit - cars manufactured by assesse for their own use - Rule 8 is not directly......
January 21, 2016 Case Laws Central Excise AT

Undervaluation of assessable value - appellant has shown in the invoices itself that they are receiving bailing charges which are only for the additional/special packing....
January 21, 2016 Case Laws Central Excise AT

Penalty u/s 11AC - procedural lapse - written off of inputs as obsolete in their books of account and did not reverse Cenvat credit pertaining to them - it is a......
January 21, 2016 Case Laws Income Tax HC

Waiver of interest u/s 234C - Paragraph 2(b) of the notification cannot be read restrictively, to mean that waiver of interest u/s 234 'C' is available only to cases of.....
January 21, 2016 Case Laws Income Tax AT

TDS u/s 194C - Assessing Officer erred in law in making disallowance despite the facts that the said amount is paid for purchases and section 194C of the Act is not applicable - AT
January 21, 2016 Case Laws Income Tax AT

Sale of shares of joint venture company - slump sale - Section 50B - assessee has transferred is the shares in UHEL and this transfer of shares cannot be considered to......
January 21, 2016 Case Laws Income Tax AT

Rectification u/s 154 - the issue whether the deprecation @100% or 15% on interiors which are purely wooden structures is a debatable point as it requires examination of....
January 21, 2016 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - since the income has been detected on account of scrutiny assessment and would be evaded if the scrutiny assessment was not done the penalty on......
January 21, 2016 Case Laws Income Tax AT

Addition on account of difference in purchases - Objection may of VAT authorities if the VAT rules require actual movement but even in that situation, the claim of......
January 21, 2016 Case Laws Income Tax AT

TDS u/s 194H - trade discount allowed to prepaid distributors - it is evident that the Commissioner of Income Tax (TDS) has in a hurriedly manner without affording......
January 21, 2016 Case Laws Income Tax AT

Excess deduction u/s 80IC - the notional disallowance made by the AO by taking proportionate sales of eligible 80IC and non 80IC units cannot be held as sustainable and.....
January 21, 2016 Circulars Service Tax

Valuation of the service of construction provided by a builder/developer to a landowner, who transfers his land/development rights to builder - CBEC clarifies
January 20, 2016 News Indian Laws

Justice R.V. Easwar Committee - Recommendations to check or curb litigation/ facilitate speedier disposal - Recommendations to promote ease of doing business and simplify procedures
January 20, 2016 Circulars Companies Law

Hindu Undivided Family (HUF) or its Karta cannot become partner/ Designated Partner (DP) in Limited Liability Partnership (LLP) - Circular
January 20, 2016 News Indian Laws

Erring officials of customs to compensate the importer personally to the Extent of ₹ 14,69,650/- plus 9% interest for their acts of omission and commission -......
January 20, 2016 Notifications Customs

Import of Goods required for medical, surgical, dental or veterinary use exempted from additional duty leviable u/s 3(5) (SAD) - Seeks to make further amendment to the......
January 20, 2016 Notifications Customs

Concessional rate of duty on import of Import of Goods required for medical, surgical, dental or veterinary - Seeks to make further amendments to the Notification......
January 20, 2016 Case Laws Service Tax AT

Management, Maintenance and Repair service - Liability of service tax - the demand of Service Tax against the assessee for the cost of the goods supplied during repair......
January 20, 2016 Case Laws Service Tax AT

Interconnection service - there is nothing on record to show that small time ISPs who had rendered the services to their clients by taking connection from the appellant.....

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F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...