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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 4351 to 4400 of 5999 Records

1 ....84 85 86 878889 90 91 92........ 120

February 16, 2016 Case Laws VAT and Sales Tax

Pray for de-sealing of its business premsies - exercise the powers indiscriminately and routinely under DVAT - The action of the Respondents in proceeding to seal the......
February 16, 2016 Case Laws FEMA

Challenge to the RBI (FEMA) circular - validity and legality - Policy in relation to import of Gold - there is no basis for the complaint that it lacks jurisdiction or......
February 16, 2016 Case Laws Income Tax

Section 244A does not mandate that interest cannot be allowed on self assessment tax paid u/s 140A. As discussed earlier it cannot be said that interest u/s.244A can be.....
February 16, 2016 Case Laws Income Tax

Exemption u/s 11 - Addition on advances to sister concern instead of using the fund on the object of the Trust - The advance made to VISEA Trust therefore can be said to....
February 16, 2016 Case Laws Income Tax

Reopening of assessment beyond the time allowed - period of limitation - - When by an order of the Tribunal, the income is excluded from the total income of the assessee....
February 16, 2016 Case Laws Income Tax

Registration granted u/s 12AA and 80G rejected - A colourable transaction is a transaction, which is apparently a valid transaction but really unlawful and illusory. -.....
February 16, 2016 Case Laws Income Tax

MAT applicability - whether the provisions of section 115JB of the Act are applicable to the assessee being a Corporation established under Damodar Valley Corporation......
February 15, 2016 Notifications DGFT

Amendment in export policy of Pulses - Notification
February 15, 2016 Circulars Income Tax

Clarification of the term 'initial assessment year' in section 80IA (5) of the Income-tax Act, 1961 - Circular
February 15, 2016 Case Laws Service Tax

Refund - tax paid on input services utilized for export services - failure to submit the relevant documents and follow the procedures as prescribed - when it comes to......
February 15, 2016 Case Laws Service Tax

Taxability of repairing activity undertaken by the appellant of transformers manufactured by other manufacturers - the tender process through which the appellant got the....
February 15, 2016 Case Laws Service Tax

Cenvat Credit - duty paying documents - computer generated invoices were not signed by the service provider - the condition of Rule 9(2)were fulfilled. It is also......
February 15, 2016 Case Laws Central Excise

Eligibility of CENVAT credit based on tribunal decision - In the absence of the Department challenging the findings of the Tribunal that there is no justification to......
February 15, 2016 Case Laws Customs

Revokation of Licenced Customs Broker Licence - CHA cannot be held liable for the acts of employee - impugned orders revoking the CHA licence of the appellant is......
February 15, 2016 Case Laws VAT and Sales Tax

Writ petition Challenging the order of default assessment of tax, interest u/s 32 of the DVAT Act and the other an order levying penalty under Section 33 of the DVAT......
February 15, 2016 Case Laws VAT and Sales Tax

Repayment schedule of deferred tax scheme after conversion of sales tax scheme to value added tax (VAT) scheme -The repayment schedule is 5 years from the expiry of......
February 15, 2016 Case Laws Income Tax

Commission payment - deduction u/s 37 - assessee has failed to discharge the initial onus to prove that the expenditure incurred under the heads rendering of services by....
February 15, 2016 Case Laws Income Tax

Reopening of assessment - assessee made purchases/sale which were not entered in the regular books of accounts, resulting into escapement of income - AO was justifiably.....
February 15, 2016 Case Laws Income Tax

Debentures, whether fully or partly or optionally convertible, are nothing but debt till the date of conversion and any interest paid on these debentures is allowable as....
February 15, 2016 Case Laws Income Tax

Disallowance on account of commission paid - justification of payment with services rendered - mere deducting of TDS cannot be discharged onus cast on the assessee for.....
February 15, 2016 Case Laws Income Tax

Depreciation on routers and switches - @15% OR @60% - CPU alone, cannot be considered as synonymous to the expression 'Computer'. - the computer has to necessarily......
February 15, 2016 Case Laws Income Tax

Entitlement to credit of the entire TDS offered - the claim of the assessee is allowed in as much as it is held that the assessee would be entitled to credit of the......
February 15, 2016 Case Laws Income Tax

Rental income and service charges derived by the assessee from shopping mall/business centre - whether to be assessed as ‘Income from House Property’ or ‘Business......
February 14, 2016 Case Laws Service Tax

Cenvat Credit - Scope of input services utilised to provide Renting of Immovable Property as Output Services - payment of service tax on construction of premises which......
February 13, 2016 Case Laws Customs

Refund of SAD - payment of 4% SAD has not been made by cash, but has been paid using the Reward Scrip i.e. Focus Product Scheme. - there is no condition in Notification.....
February 13, 2016 Case Laws Customs

Valuation - import of cranes - evasion of customs duty - The adjudicating authority has neither followed the principles of natural justice nor has he followed the......
February 13, 2016 Case Laws Customs

Demand of duty - Import of fake / forged DEPB licences - Appellant purchased the DEPB licneces from the market - Appellants filing F.I.R after the fraud was detected by.....
February 13, 2016 Case Laws Income Tax

Royalty u/s 9(1)(vi) read with DTAA - It is fallacious to assume that any change made to domestic law to rectify a situation of mistaken interpretation can spontaneously....
February 13, 2016 Case Laws Income Tax

TDS - challenge to the notices / summonses issued u/s 201 - no order u/s 201(i) can be passed for which limitation had already expired prior to amended section 201(3) as....
February 13, 2016 Case Laws Income Tax

Non-compete fees - whether classifiable u/s 17 of the Act as profits in lieu of salary? - AO observed that payment for noncompete fees with Grasim is only a camouflage -....
February 13, 2016 Case Laws Income Tax

TDS u/s 194A - non deduction of tds - interest being not paid to the payees [suppliers] being reversed in the books of accounts, we are of the considered opinion that......
February 13, 2016 Case Laws Income Tax

Addition on protective basis on account of coal business carried out by the assessee through the syndicate of Bhutoria Group - addition made on protective basis cannot survive - HC
February 13, 2016 Case Laws Income Tax

Validity of order u/s 201 - Failure to deduct tax at source - when the proceeding initiated on 15.11.2010 and order passed on 30.03.2011 u/s 201(1)/201(1A) for AY......
February 13, 2016 Case Laws Income Tax

Expenditure incurred on the issue of Foreign Currency Convertible Bonds (“FCCB”) - expenditure incurred by the assessee on issue of FCCB is revenue expenditure allowable....
February 13, 2016 Case Laws Income Tax

Without pointing out any defect in the books of accounts just because there are certain inflated nature of purchases on account of cash payment cannot be the basis for......
February 13, 2016 Case Laws Income Tax

Addition on account of interest - capital expenditure or revenue expenditure - assessee has "parked its investible funds in the equity shares of a closely associated......
February 13, 2016 Case Laws Income Tax

Revision u/s 263 - commission paid to the MD to be disallowed - Even though it has not claimed 100% of the quantum of the value of assets due to the fact that the assets....
February 13, 2016 Notifications Central Excise

Notification under Section 11C of the Central Excise Act on Di-Calcium Phosphate (animal feed grade) of rock phosphate origin falling under heading 2835 - Notification
February 13, 2016 Circulars DGFT

Instruction on applications for IEC / modification in IEC - Trade Notice
February 12, 2016 Case Laws Service Tax

Refund - unjust enrichment - the impugned amount was deducted by Revenue from the refunds of Bharat heavy electricals Ltd in terms of the powers u/s 87(d) of Finance Act....
February 12, 2016 Case Laws Service Tax

Tour Operator services - the buses do not conform to the specifications in terms of Rule 128 of the Central Motor Vehicles Rules. - AT
February 12, 2016 Case Laws Central Excise

Admissibility of credit of service tax paid on input service used in the manufacture of exempted as well as dutiable goods - as the credit has been reversed before......
February 12, 2016 Case Laws Central Excise

Cenvat Credit - duty paying document - endorsed Bill of Entry - conflicting judgments were being given on this issue by various courts - extended period can not be......
February 12, 2016 Case Laws Customs

Transshipment of goods without charging duty - The fact that the goods cleared under transshipment permit are required for the intended purpose is clear from the facts......
February 12, 2016 Case Laws Customs

Import of medical equipment - As per the technical definition "Gastro Intestinal Video Endoscope", it is nothing but Gastroscope using Video technology. The present......
February 12, 2016 Case Laws Income Tax

Exemption u/s 11& 12 - Merely because an institution, which otherwise is established for a charitable purpose, receives income that would not make it any less a......
February 12, 2016 Case Laws Income Tax

Deemed dividend under sec. 2(22)(e) - Initially, the assessee has chosen to declare the deemed dividend in his hand, later come with different explanation at different......
February 12, 2016 Case Laws Income Tax

Methodology of claim of deprecation on windmills - assessee if assessee exercised option in terms of second proviso to Rule 5(1A) at time of furnishing of return of......
February 12, 2016 Case Laws Income Tax

Disallowance of foreign travel expenses - there cannot be double claim of same expenditure, one in the hands of the assessee and another in the hands of the sister concern - AT
February 12, 2016 Circulars Income Tax

Procedure, Formats and Standards for ensuring secured transmission of electronic communication including scrutiny assessment u/s 143(3)

1 ....84 85 86 878889 90 91 92........ 120

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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