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Highlights / Annotations / Catch Notes For February of 2016

Home Highlights February February 2016 Year 2016

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Showing 351 to 400 of 433 Records

1 ....4 5 6 789

February 5, 2016 Case Laws Income Tax AT

Film Licensing Income Taxed Over Seven-Year Period for Distribution Rights Exploitation.
February 5, 2016 Case Laws Income Tax AT

Rental Income from Building with Amenities Classified as "Composite" u/s 56(2)(iii); No Deduction Allowed u/s 24(a).
February 5, 2016 Case Laws Income Tax AT

Antivirus Software and Switches: Capital Expenditure with 60% Depreciation but Fully Allowed as Revenue Expense Due to Updates.
February 5, 2016 Case Laws Income Tax AT

Assessing Officer Rightly Classifies Amount as Unexplained Cash Credits Due to Lack of Proper Confirmations by Assessee.
February 5, 2016 Case Laws Income Tax AT

Assessee's attempt to lower Section 14A disallowance in revised tax return fails due to lack of evidence.
February 5, 2016 Case Laws Income Tax AT

Court Examines Retroactive Application of Section 40(a)(ia) TDS Default in Income Tax Act, Impacting Taxpayer Obligations.
February 5, 2016 Case Laws Income Tax AT

Deduction Denied: Renting Surplus Space Doesn't Qualify for Section 80P Exemption; Rent Income Not Eligible for Deduction.
February 5, 2016 Case Laws Wealth-tax AT

Urban land used for hotel business exempt from wealth tax due to demonstrated business activities.
February 4, 2016 Notifications DGFT

Exporting Sesame Seeds to EU: Follow DGFT Guidelines, Meet EU Quality & Safety Standards, Ensure Proper Documentation & Inspections.
February 4, 2016 Circulars DGFT

DGFT Issues New Guidelines for SCOMET 'Stock & Sale' and Spare Parts Export to Streamline Compliance and Trade.
February 4, 2016 Case Laws Central Excise AT

Court Rules Against Classifying Rough Forging Under Chapter Heading 7207; Original Show-Cause Notice Limits Upheld.
February 4, 2016 Case Laws Customs AT

Misdeclaration in Shipping Bill: No Penalty for Honest Error in Duty Drawback on Jackets and Pants.
February 4, 2016 Case Laws VAT and Sales Tax HC

Hindu Undivided Family Members Not Jointly Liable for Dues; Individual Property Protected Under GVAT Act Section 45.
February 4, 2016 Case Laws Income Tax HC

Reassessment Not Allowed for Mere Accounting Errors; Income Must Have Escaped Tax Assessment.
February 4, 2016 Case Laws Income Tax AT

Rule 8D(2) Misapplied by Assessing Officer; No Disallowance u/s 14A Justified Based on Case Facts.
February 4, 2016 Case Laws Income Tax AT

Subsidy for Windmill Setup Not Taxable u/ss 41(1), 43(1), or 50 of Income Tax Act.
February 4, 2016 Case Laws Income Tax AT

Interest Expense Disallowed u/s 57: No Direct Link Between Interest Income and Expenditure Confirmed Additions.
February 3, 2016 Notifications Service Tax

Amendment to Notification No. 39/2012-ST: Rebate on Swachh Bharat Cess for Exported Services u/r 6A Service Tax Rules.
February 3, 2016 Notifications Service Tax

Refund of Swachh Bharat Cess Allowed for Services in SEZ through Amendment to Notification No. 12/2013-ST.
February 3, 2016 Notifications Service Tax

Amendment to Notification 41/2012-ST: Refund of Service Tax on Export Services Beyond Factory Premises Adjusted for Rate Increase.
February 3, 2016 Notifications Central Excise

Amendment to Notification No. 45/2001 allows duty-free export of materials for Kholongchhu Hydro-Electric Project in Bhutan.
February 3, 2016 Notifications Central Excise

CENVAT Credit Rules Update: Credit Not Usable for Swachh Bharat Cess; Allows Service Tax Credit on Commission-Based Sales.
February 3, 2016 Case Laws Service Tax AT

Court Examines Service Tax Obligation for Renting Farmhouse; Lease Deed Suggests No Tax under "Renting of Immovable Property.
February 3, 2016 Case Laws Central Excise AT

Refund Granted for Valuation and Quantity Discounts Post-Clearance u/r 7 of Central Excise Regulations.
February 3, 2016 Case Laws Central Excise AT

Exemption for Devices Converting Waste to Energy Under Notification 6/2002: Eligible for Tax Benefits.
February 3, 2016 Case Laws Central Excise AT

Cenvat Credit Confirmed for Commission Paid to Abroad Agents Under Central Excise Rules. Eligible Input Service Expenses.
February 3, 2016 Case Laws Central Excise AT

Lubricating Oil in 50-Liter Containers Valued by MRP, Not Transaction Value, Per Central Excise Act, Section 4A.
February 3, 2016 Case Laws Customs HC

Partners and firms can both face penalties under Customs Act Section 112(a) for customs violations.
February 3, 2016 Case Laws Customs AT

Exemption Granted: Laser System for Diamond Processing Qualifies Under Notification No. 159/86-Cus After Factory Inspection.
February 3, 2016 Case Laws Income Tax AT

Road Maintenance Costs Allowed as Revenue Expenditure Due to Lack of Enduring Benefit for Assessee.
February 3, 2016 Case Laws Income Tax AT

Taxpayer's Claim u/s 57 Cannot Be Dismissed Without Evidence Against FDR and OD Interest Connection.
February 3, 2016 Case Laws Income Tax AT

Mall Lease Income Classified as Business Profits for Taxation; Taxed Under Profits and Gains of Business or Profession.
February 3, 2016 Case Laws Income Tax AT

Court Rejects Tax Officer's Claim on Wedding Gifts Due to Lack of Verification; Assessment Reopened for Review.
February 3, 2016 Case Laws Income Tax AT

Trust's BMW Registration Error Corrected; Section 11 Exemption Granted Despite Initial Registration Mistake.
February 3, 2016 Case Laws Income Tax AT

Provisioning for Accounting and Auditing Expenses Deemed Revenue Neutral; Must be Allowed Annually for Assessee.
February 3, 2016 Case Laws Income Tax AT

Discrepancy in Share Transactions: No Justification for Addition Over 500-Share Shortage; Broker's Account Shows 62,272 Shares Balance.
February 3, 2016 Case Laws Wealth-tax AT

Wealth Tax Exemption for Income-Producing Properties u/s 2(ea)(i)(5): Leased Assets Not Taxed.
February 2, 2016 News Indian Laws

Proposed amendments to Companies Act, 2013 aim to streamline governance, increase penalties, and enhance transparency in India.
February 2, 2016 News Indian Laws

Proposed Amendments to Companies Rules: Streamlined Registration, Enhanced Governance, Revised Reporting, and Increased Penalties for Non-Compliance.
February 2, 2016 Notifications Central Excise

CENVAT Credit Rules Amended: Ship Breaking Units Can Now Avail 100% CVD Credit, Removing Previous 85% Cap. Effective March 2015.
February 2, 2016 Case Laws Service Tax AT

Cenvat Credit Refund Allowed for Pre-Registration Exports of IT Services, Reinforcing Input-Output Service Nexus.
February 2, 2016 Case Laws Service Tax AT

Exemption Denied: Entity Marketing South Indian Tea Overseas Not a Commission Agent, Must Pay Service Tax.
February 2, 2016 Case Laws Service Tax AT

VCES-1 Declaration Rejected Unfairly; Appellant Denied Chance to Correct Tax Deposit or Be Heard, Raising Fairness Concerns.
February 2, 2016 Case Laws Service Tax AT

Appellants Must Pay Service Tax on Franchise and Royalty Fees Sent to US Franchiser Under Agreement.
February 2, 2016 Case Laws Central Excise HC

Tribunal Upholds Order Dropping Extended Limitation Demand on Cenvat Credit Issue Due to Revenue Neutrality, Rule 3(5.
February 2, 2016 Case Laws Central Excise HC

High Court Criticizes Tribunal for Relying on Sentiments Over Legal Standards in CENVAT Credit Utilization Case.
February 2, 2016 Case Laws Central Excise HC

Court Dismisses Jurisdiction Argument in Appeal Over Goods Valuation u/s 35B, Central Excise Act.
February 2, 2016 Case Laws Customs AT

Appellant's Goods Exempt from GSI, But 4% SAD u/s 3A(1) Deemed Payable.
February 2, 2016 Case Laws Customs AT

Customs Valuation Dispute: Why Can't Accepted Value of Contemporaneous Imports Be Used for Comparison?
February 2, 2016 Case Laws VAT and Sales Tax HC

Court Enforces Promissory Estoppel, Orders Tax Incentives Continuity u/s 5(1) KVAT Act for Appellants.

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