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Highlights / Annotations / Catch Notes For March of 2016

Home Highlights March March 2016 Year 2016

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Showing 401 to 450 of 657 Records

1 ....5 6 7 8910 11 12 13........ 14

March 5, 2016 Act Rules Bill

Particulars to be furnished - Clause 200 of the Bill - consequent to such declaration, appeal in respect of the disputed income, disputed wealth and tax arrear pending......
March 5, 2016 Act Rules Bill

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clause 199 provides for Declaration of tax payable - Determination of tax, interest and penalty that is payable under the scheme.
March 5, 2016 Act Rules Bill

DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clause 198 defines various terms
March 5, 2016 Act Rules Bill

Clauses 197 to 208 of the Bill seeks to insert a new Chapter X in the Finance Bill, 2016 which deals with the Direct Tax Dispute Resolution Scheme, 2016. - The Scheme is....
March 5, 2016 Case Laws Service Tax

Return of the refund application to the appellant sans sanction or rejection - The orders of the lower authorities would appear to be no whit more than printing on a......
March 5, 2016 Case Laws Service Tax

Import of services - Advertising Agency services - Since the appellant has no requirement of 'advertising agency service' for manufacture and export of goods, the tax......
March 5, 2016 Case Laws Service Tax

Management, Maintenance and Repair Services - Whether notional interest to be taken as value of service - prima facie case is against the appellant since Notional......
March 5, 2016 Case Laws Service Tax

Cenvat credit - The service received by the Appellants from their dealers is Business Auxiliary Service which has to be treated as an input service for the Appellant......
March 5, 2016 Case Laws Service Tax

Cenvat credit - the service received by the Appellant from these sub-contractors (Business Auxiliary Service) is to be treated as “input service” for the output service.....
March 5, 2016 Case Laws Central Excise

Refund claim - there is no case for unjust enrichment against the appellant both on the reason of the appellant being a State Organization and also on merit of not......
March 5, 2016 Case Laws Central Excise

Interest on differential duty demanded before finalization of order - It is difficult on the plain language of the section to hold that the law envisages the assessee......
March 5, 2016 Case Laws Central Excise

Eligibility for exemption - import of “sutures” cleared to the Government under the project funded by the World Bank for Cataract Blindness Control Project - Any attempt....
March 5, 2016 Case Laws Central Excise

Demand of education cess - the goods in question were manufactured prior to 09.07.2004, the confirmation of demand on Education Cess along with interest and imposition......
March 5, 2016 Case Laws Central Excise

Assessable value - the “master charges” are collected for producing specific holograms for their clients and the masters are returned to the clients once the required......
March 5, 2016 Case Laws Central Excise

Cenvat Credit - capital goods acquired on lease basis - Rule 4(3) only further enlarges scope by stating that the credit would not be disallowed even if capital goods......
March 5, 2016 Case Laws Central Excise

Remission of duty - Rule 21 - loss of molasses - No assessee would cause loss of its own final product for the reason of not paying the excise duty. As such, as long as.....
March 5, 2016 Case Laws Central Excise

Differential duty demand - valuation under Section 4 or Section 4A - it is only the organic surface active products and preparations for use as soap, which are in the......
March 5, 2016 Case Laws Income Tax

Reopening of assessment - in those situations where there is no assessment order passed, there cannot be a notice for re-assessment inasmuch as the question of......
March 5, 2016 Case Laws Income Tax

Claim of sales tax liability for earlier years - Accrual of liability - assessee had failed to justify how the amounts claimed were transferred to the recoverable......
March 5, 2016 Case Laws Income Tax

Accrual of liability - whether contingent - Merely because the asseessee was negotiating with the ONGC alongwith other members of the association for softer terms and......
March 5, 2016 Case Laws Income Tax

Deduction u/s 80IA - Revision u/s 263 - To constitute reconstruction, there must be transfer of assets of the existing business to the new industrial undertaking. In our....
March 5, 2016 Case Laws Income Tax

Disallowance u/s 14A - without establishing any nexus between the expenditure incurred and investment, Rule 8D cannot be invoked - AT
March 4, 2016 Act Rules Bill

Scheme not to apply to certain persons - THE INCOME DECLARATION SCHEME, 2016 - specific circumstances where the proceeding have been initiated or pending under specified....
March 4, 2016 Act Rules Bill

Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act - THE INCOME DECLARATION SCHEME, 2016 - The provisions relating to liability in.....
March 4, 2016 Act Rules Bill

Exemption from wealth-tax in respect of assets specified in declaration - THE INCOME DECLARATION SCHEME, 2016
March 4, 2016 Act Rules Bill

Declaration by misrepresentation of facts to be void - THE INCOME DECLARATION SCHEME, 2016 - where a declaration has been made by misrepresentation or suppression of......
March 4, 2016 Act Rules Bill

Declaration not admissible in evidence against declarant - THE INCOME DECLARATION SCHEME, 2016 - Notwithstanding anything contained in any other law for the time being.....
March 4, 2016 Act Rules Bill

Tax in respect of voluntarily disclosed income not refundable - THE INCOME DECLARATION SCHEME, 2016 - Any amount of tax and surcharge paid under section 181 or penalty......
March 4, 2016 Act Rules Bill

Undisclosed income declared not to be treated as benami transaction in certain cases - THE INCOME DECLARATION SCHEME, 2016 - The provisions of the Benami Transactions......
March 4, 2016 Act Rules Bill

Undisclosed income declared not to affect finality of completed assessments - THE INCOME DECLARATION SCHEME, 2016 - A declarant under this Scheme shall not be entitled,.....
March 4, 2016 Act Rules Bill

Undisclosed income declared not to be included in total income - THE INCOME DECLARATION SCHEME, 2016 - The amount of undisclosed income declared in accordance with......
March 4, 2016 Act Rules Bill

Time for payment of tax - THE INCOME DECLARATION SCHEME, 2016 - If the declarant fails to pay the tax, surcharge and penalty in respect of the declaration made under......
March 4, 2016 Act Rules Bill

Penalty - THE INCOME DECLARATION SCHEME, 2016 - penalty at the rate of twenty-five per cent. of tax will be levied
March 4, 2016 Act Rules Bill

Charge of tax and surcharge - THE INCOME DECLARATION SCHEME, 2016 - tax of thirty per cent. on the undisclosed income declared in the scheme, a surcharge at the rate of....
March 4, 2016 Act Rules Bill

Declaration of undisclosed income - THE INCOME DECLARATION SCHEME, 2016 - When the declaration can be filed - Determination of fair market value - No deduction in......
March 4, 2016 Act Rules Bill

THE INCOME DECLARATION SCHEME, 2016 - Meaning of various terms defined.
March 4, 2016 Act Rules Bill

THE INCOME DECLARATION SCHEME, 2016 - Clauses 178 to 196 of the Bill seeks to insert a new Chapter IX relating to Income Declaration Scheme, 2016. The said Scheme, inter....
March 4, 2016 Act Rules Bill

Collection and recovery of equalisation levy - Clause 163 of the Bill provides for collection and recovery of equalisation levy by a person, being a resident and......
March 4, 2016 Act Rules Bill

Charge of equalisation levy - Clause 162 of Bill provides for charge of equalisation levy at the rate of six per cent. of the amount of consideration for any specified......
March 4, 2016 Act Rules Bill

EQUALISATION LEVY - Definitions given for various terms
March 4, 2016 Act Rules Bill

EQUALISATION LEVY - Chapter VIII of the Bill seeks to insert a new Chapter in the Finance Bill, 2016 which deals with equalisation levy, collection and recovery of such.....
March 4, 2016 Act Rules Bill

Infrastructure Cess - An Infrastructure Cess, as a duty of excise, imposed on motor vehicles falling under heading 8703. - By virtue of declaration under the Provisional....
March 4, 2016 Act Rules Bill

Krishi Kalyan Cess - Krishi Kalyan Cess is proposed to be levied with effect from 1st June, 2016 on any or all the taxable services at the rate of 0.5% on the value of.....
March 4, 2016 Act Rules Bill

Amendment of notification issued under section 93A of Finance Act, 1994 - Service Tax - Retrospective - media with recorded Information Technology Software which is not.....
March 4, 2016 Act Rules Bill

Insertion of new sections 102 - service tax - retrospective exemption from Service Tax on services provided to the Government, a local authority or a governmental......
March 4, 2016 Act Rules Bill

Insertion of new sections 103 - service tax - Retrospective Exemption from Service Tax on services by way of construction, erection, etc. of original works pertaining to....
March 4, 2016 Act Rules Bill

Insertion of new sections 101 - service tax - retrospective exemption from services provided by way of construction, erection, maintenance, or alteration etc. of canal,....
March 4, 2016 Act Rules Bill

Amendment of section 93A - service tax - Section 93A of the Finance Act,1994 is being amended so as to enable allowing of rebate by way of notification as well as rules.
March 4, 2016 Act Rules Bill

Amendment of section 91 - service tax - The power to arrest in service tax law is proposed to be restricted only to situations where the tax payer has collected the tax.....
March 4, 2016 Act Rules Bill

Amendment of section 90 - service tax - The power to arrest in service tax law is proposed to be restricted only to situations where the tax payer has collected the tax.....

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