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Highlights / Annotations / Catch Notes For March of 2016

Home Highlights March March 2016 Year 2016

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Showing 351 to 400 of 657 Records

1 ....4 5 6 789 10 11 12........ 14

March 8, 2016 Case Laws Service Tax

Cenvat Credit - Amount towards Exempted service wrongly shown in ST-3 return - In the absence of identification of the exempted service provided by the appellant and in....
March 8, 2016 Case Laws Service Tax

Whether services of cutting, drilling, punching, bending and notching of material on job work basis, in the factory of the principal, provided by the respondent falls......
March 8, 2016 Case Laws Central Excise

Cenvat Credit - Non maintaining of separate accounts - extended period of limitation invoked - As there is no fraud or suppression of fact involved in this case as the......
March 8, 2016 Case Laws Central Excise

Classification of PVC Doors and Windows - The process involved before fixing the windows or doors is a simple assembly at site as the profiles beadings and other items......
March 8, 2016 Case Laws Central Excise

Penalty under section 11AC - clearance against the dummy challan - clandestine removal - Penalty was not confirmed under any other provision nor also invoked in the show....
March 8, 2016 Case Laws Customs

Classification - Consumer Electronics PC with additional components of audio, video, multimedia etc. - the goods are to be classified under CTH 8471 because in order to.....
March 8, 2016 Case Laws Customs

Period of limitation - Mere dispatch of show cause notice within a period of 6 months is not sufficient but should be served on the assessee/importer is the law - AT
March 8, 2016 Case Laws Customs

Refund claim - Loading of transaction value at 12.5% in terms of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 on import of branded......
March 8, 2016 Case Laws Income Tax

Transfer pricing adjustment - determining ALP - Assessing Officer was thus in error not only in resorting to an unscientific and unrecognized method ascertaining the......
March 8, 2016 Case Laws Income Tax

Transfer pricing adjustment - determining ALP - whether hypothetical price which would have been charged under comparable uncontrolled conditions can be taken into......
March 8, 2016 Case Laws Income Tax

TDS u/s 194J or 194C - payments made to various TV channels - section 194J is attracted to the facts of the instant case. Merely because in earlier years this issue was.....
March 8, 2016 Case Laws Income Tax

TDS - granting of any license to use the software amounts to ‘royalty’ and the provisions of sec.9(1)(vi) are applicable - assessee is in default u/s.201(1)/201(1A) for.....
March 8, 2016 Case Laws Income Tax

Principals of mutuality - Contribution by the members of a Group Housing Society - work is done by the society for and on behalf of that member - there is no question of....
March 8, 2016 Case Laws Income Tax

Revision u/s 263 - Directions of the Ld.CIT given to the AO to verify the unsecured creditors, unsecured loans, the AO in his fresh assessment order passed u/s 143(3)......
March 8, 2016 Case Laws Income Tax

TDS u/s 195 - Addition u/s 40(a)(ia) - no liability for deduction of tax at source arose under Section 195 in the case of mobilization and demobilization costs......
March 8, 2016 Case Laws Income Tax

Addition u/s 68 - Notice u/s 133(6) is issued by the AO could not be served on the share applicants and Inspector’s report also shows that this companies do not exists......
March 7, 2016 Case Laws Service Tax

Refund claim - Service tax paid under Erection, Commissioning and Installation service during the period March, 2007 - the Service tax liability will not arise when......
March 7, 2016 Case Laws Service Tax

Entitlement of Cenvat credit - Appellant provided telecom towers, pre-fabricated shelters and parts thereon to telecom service providers for providing passive......
March 7, 2016 Case Laws Central Excise

Cenvat credit on AED (T&TA) for payment of basic excise duty on clearance of the final product from the factory - the information regarding taking of cenvat credit on......
March 7, 2016 Case Laws Central Excise

Transaction value as defined under Section 4(3)(d) - ‘the advertisement expenditure incurred by a manufacturers’ customer can be added to the sale price for determining....
March 7, 2016 Case Laws Central Excise

Clandestine removal of LPG Cylinder from the factory - the allegation of clandestine removal without proper verification of books cannot be a defensible ground for......
March 7, 2016 Case Laws Central Excise

Cenvat Credit on the Cement Sheets (A C Sheets) and Corrugated Aluminum Sheets - the appellant is entitled to Cenvat credit as the sheets so utilized portable nature of.....
March 7, 2016 Case Laws Central Excise

Whether appellants are eligible for concessions available for the goods manufactured/purchased by them when transferred to the power plant owned by another entity inside....
March 7, 2016 Case Laws Income Tax

Apportionment of expenses between the taxable and exempted income - disallowance u/s 14A - The act of engagement of Company Secretary was clearly for the purpose of......
March 7, 2016 Case Laws Income Tax

Assessment u/s 147 - Time limit for completion of assessments and reassessments u/s 153 - the draft Assessment order dated 30th March, 2015 is not sustainable being......
March 7, 2016 Case Laws Income Tax

Profit on sale of shares - short term capital gains subject to tax @ 10% as per provisions of sec. 111A OR addition(s) made by Assessing Officer on account of......
March 7, 2016 Case Laws Income Tax

Undisclosed cash deposited to the bank - when the assessee has demonstrated that he had withdrawn cash from the bank and there is no finding by the authorities below......
March 5, 2016 Act Rules Bill

Amendment of Act 13 of 1976 - SMUGGLERS AND FOREIGN EXCHANGE MANIPULATORS (FORFEITURE OF PROPERTY) ACT, 1976 - provides for establishment of Appellate Tribunal for......
March 5, 2016 Act Rules Bill

Amendment of Schedule to Act 47 of 1974 - OIL INDUSTRY (DEVELOPMENT) ACT, 1974 - to levy cess at the rate of twenty per cent. ad valorem instead of the present rate of.....
March 5, 2016 Act Rules Bill

Amendment of Act 74 of 1956 - CENTRAL SALES TAX ACT, 1956 - where the gas sold or purchased and transported through a common carrier pipeline or any other common......
March 5, 2016 Act Rules Bill

Amendment of section 58 - RESERVE BANK OF INDIA ACT, 1934 - consequential provisions
March 5, 2016 Act Rules Bill

AMENDMENTS TO THE RESERVE BANK OF INDIA ACT, 1934 - Insertion of new Chapter III F - MONETARY POLICY - to insert a new Chapter IIIF in the Act consisting of sections 45Z....
March 5, 2016 Act Rules Bill

Amendment of section 2 - definition to various terms inserted - AMENDMENTS TO THE RESERVE BANK OF INDIA ACT, 1934
March 5, 2016 Act Rules Bill

Amendment of Preamble - AMENDMENTS TO THE RESERVE BANK OF INDIA ACT, 1934
March 5, 2016 Act Rules Bill

Clauses 216 to 220 of the Bill seeks to amend certain provisions of the Reserve Bank of India Act, 1934. It is proposed to amend section 2 of the Act so as to insert......
March 5, 2016 Act Rules Bill

INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Power to make rules - Clause 215 of the Bill
March 5, 2016 Act Rules Bill

INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Consequences of order made under Scheme - Clause 214 of the Bill - Any amount paid in pursuance of a declaration made......
March 5, 2016 Act Rules Bill

INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Immunity from other proceedings under Act - Clause 213 of the Bill
March 5, 2016 Act Rules Bill

INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Scheme not to apply in certain cases - Clause 212 of the Bill
March 5, 2016 Act Rules Bill

INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Procedure for making declaration - Clause 211 of the Bill - The declarant shall pay tax due alongwith the interest......
March 5, 2016 Act Rules Bill

INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Definitions - Clause 210 of the Bill
March 5, 2016 Act Rules Bill

INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clauses 209 to 215 of the Bill seeks to insert new Chapter XI to provide for the Indirect Tax Dispute Resolution Scheme,.....
March 5, 2016 Act Rules Bill

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Power to make rules. - Clause no. 208 of the Bill
March 5, 2016 Act Rules Bill

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Power to remove difficulties - Clause no. 207 of the Bill
March 5, 2016 Act Rules Bill

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Power of Central Government to issue directions, etc. - Clause 206 of the Bill
March 5, 2016 Act Rules Bill

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Scheme not to apply in certain cases - Clause no. 205 of the Bill - where assessment has been made under section 153A or......
March 5, 2016 Act Rules Bill

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - No other benefit, concession or immunity to declarant - Clause 204 of the Bill - Save as otherwise expressly provided in......
March 5, 2016 Act Rules Bill

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - No refund of amount paid under Scheme - Clause 203 of the Bill - Any amount paid in pursuance of a declaration made under......
March 5, 2016 Act Rules Bill

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases - Clause 202 of the....
March 5, 2016 Act Rules Bill

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Time and manner of payment - Clause 201 of the Bill - The declarant shall pay the sum determined by the designated authority....

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

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

H: Building sale value can't determine depreciation; actual consideration...

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.

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