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Highlights / Annotations / Catch Notes For March

Home Highlights March

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1 ....105 106 107 108109110 111 112 113........ 138

March 2, 2016 Act Rules Bill

Insertion of new section 270A - Penalty for underreporting and misreporting of income. - claim of expenditure not substantiated by any evidence will form misreporting of....
March 2, 2016 Act Rules Bill

Insertion of new section 270A - Penalty for underreporting and misreporting of income. - failure to record any receipt in books of account having a bearing on total......
March 2, 2016 Act Rules Bill

Amendment of section 255. - Power of ITAT single member bench - a single member bench may dispose of a case where the total income as computed by the Assessing Officer......
March 2, 2016 Act Rules Bill

Amendment of section 254. - Power of ITAT to rectify its order - ITAT may rectify any mistake apparent from the record in its order at any time within six months from......
March 2, 2016 Act Rules Bill

Amendment of section 253. - appeals to ITAT - It is proposed to omit the said sub-sections (2A) and (3A) to do away with the filing of such appeal by the Assessing......
March 2, 2016 Act Rules Bill

Amendment of section 253. - appeals to ITAT - an assessee aggrieved by an order passed by the Commissioner (Appeals) or the Principal Commissioner or Commissioner under.....
March 2, 2016 Act Rules Bill

Amendment of section 252. - appointment and powers of Senior Vice-President of the Appellate Tribunal. - It is proposed to omit the reference of “Senior Vice-President”.....
March 2, 2016 Act Rules Bill

Amendment of section 249. - time limit for filing an appeal - where the assessee makes an application under section 270AA of the Income-tax Act seeking immunity from......
March 2, 2016 Act Rules Bill

Amendment of section 244A. - interest on refund - in cases where the return is filed after the due date, the period for grant of interest on refund shall begin from the....
March 2, 2016 Act Rules Bill

Amendment of section 244A. - interest on refund - an assessee shall be eligible to interest on refund of self-assessment tax for the period beginning from the date of......
March 2, 2016 Act Rules Bill

Amendment of section 244A. - additional interest on refund - where a refund arising out of appeal effect is delayed beyond the time prescribed under subsection (5) of......
March 2, 2016 Act Rules Bill

Amendment of section 234C - levy of interest - It is proposed to make consequential amendments in sub-section (1) of section 234C, in view of the amendments made in......
March 2, 2016 Act Rules Bill

Amendment of section 234C - no interest shall be levied to any shortfall in the payment of the tax due on the returned income where such shortfall is on account of......
March 2, 2016 Act Rules Bill

Amendment of section 220. - when tax payable and when assessee is deemed in default - the order accepting or rejecting the application of the assessee under sub-section....
March 2, 2016 Act Rules Bill

Amendment of section 211. - It is further proposed that an eligible assessee in respect of eligible business referred to in section 44AD opting for computation of......
March 2, 2016 Act Rules Bill

Amendment of section 211. - the advance tax payment schedule for assessees (other than companies) and bring it in consonance with the existing advance tax payment......
March 2, 2016 Act Rules Bill

Amendment of section 206C. - TCS - Tax Collection at source - expansion - the seller shall collect the tax at the rate of one per cent. on the sale of motor vehicle of.....
March 2, 2016 Act Rules Bill

Amendment of section 206AA. - requirement to furnish Permanent Account Number - the provisions of the said section shall also not apply to a non-resident, not being a......
March 2, 2016 Act Rules Bill

Amendment of section 197A. - no TDS to be made in certain cases. - It is proposed to amend the said sub-sections to give reference of section 194-I therein so as to......
March 2, 2016 Act Rules Bill

Amendment of section 197. - Scope extended - where, in the case of any income of any person or sum payable to any person, the income-tax is required to be deducted at......
March 2, 2016 Act Rules Bill

Insertion of new section 194LBC - Income in respect of investment in securitisation trust. - New TDS - where any income is payable to an investor in respect of an......
March 2, 2016 Act Rules Bill

Amendment of section 194LBB. - TDS relating to income in respect of units of investment fund. - It is proposed to amend the said section so as to provide that the......
March 2, 2016 Act Rules Bill

Amendment of section 194LBA. - TDS relating to certain income from units of a business trust. - It is proposed to amend sub-sections (1) and (2) of the said section so......
March 2, 2016 Act Rules Bill

Amendment of section 194LA. - TDS - no deduction shall be made in case where the amount of compensation or aggregate of such sum relating to acquisition of immovable......
March 2, 2016 Act Rules Bill

Omission of sections 194K and 194L. - TDS - Bill seeks to omit section 194K relating to income in respect of units and section 194L relating to payment of compensation......
March 2, 2016 Act Rules Bill

Amendment of section 194H. - TDS - deduction of income-tax at the rate of ten per cent. shall be made in a case where the amount of income, of the aggregate of the......
March 2, 2016 Act Rules Bill

Amendment of section 194G. - TDS - deduction of income-tax at the rate of ten per cent. shall be made in a case where, the amount of income exceeding one thousand rupees....
March 2, 2016 Act Rules Bill

Amendment of section 194EE. - TDS - any payment in respect of deposits under National Savings Scheme, etc., shall be liable for tax deduction at the rate of twenty per......
March 2, 2016 Act Rules Bill

Amendment of section 194DA. - TDS - any person responsible for paying to a resident any sum under a life insurance policy, including the sum allocated by way of bonus......
March 2, 2016 Act Rules Bill

Amendment of section 194D. - TDS - where the amount of such income, or the aggregate of the amount of the income, relating to remuneration or reward, whether by way of.....
March 2, 2016 Act Rules Bill

Amendment of section 194C. - TDS - the person responsible for paying the sums referred to in subsection (1) of the said section shall be liable to deduct income-tax,......
March 2, 2016 Act Rules Bill

Amendment of section 194BB. - TDS any person responsible for paying to any person any income by way of winning from horse race in excess of five thousand rupees shall......
March 2, 2016 Act Rules Bill

Amendment of section 192A. - no deduction of income-tax shall be made where the amount of income relating to accumulated balance due to an employee credited or paid or.....
March 2, 2016 Act Rules Bill

Substitution of new section for section 153B- Time limit for completion of assessment under section 153A. - The limitation for completion of assessment under section......
March 2, 2016 Act Rules Bill

Substitution of new section for section 153B- Time limit for completion of assessment under section 153A. - The limitation for completion of assessment in case of other.....
March 2, 2016 Act Rules Bill

Substitution of new section for section 153- Time limit for completion of assessment, reassessment and recomputation. - the period for completion of assessment under......
March 2, 2016 Act Rules Bill

Substitution of new section for section 153- Time limit for completion of assessment, reassessment and recomputation. - the period for completion of fresh assessment in....
March 2, 2016 Act Rules Bill

Substitution of new section for section 153- Time limit for completion of assessment, reassessment and recomputation. - where an assessment is made on a partner of the......
March 2, 2016 Act Rules Bill

Substitution of new section for section 153 - Time limit for completion of assessment, reassessment and recomputation. - the period, for completion of assessment under.....
March 2, 2016 Act Rules Bill

Amendment of section 147. - Reopening of an assessment - a case shall be deemed to be a case where income chargeable to tax has escaped assessment where on the basis of.....
March 2, 2016 Act Rules Bill

Amendment of section 143. - W.e.f. 1.4.2016, Any documents or evidences u/s 143(2) may be sought by the AO or any other prescribed Income Tax Authority for the purpose......
March 2, 2016 Act Rules Bill

Amendment of section 143. - prima facie adjustments to be made before making scrutiny assessment - before making an assessment under sub-section (3) of that section, a......
March 2, 2016 Act Rules Bill

Amendment of section 143. - scope of adjustments u/s 143(1) known as prima facie adjustments expended to include disallowance of loss claimed, disallowance of......
March 2, 2016 Case Laws Customs

Validity of Show cause notice issued to 3rd respondent - Period of limitation - Since only a show cause notice has been issued and final order in response thereto is yet....
March 2, 2016 Case Laws Customs

Rejection of refund claim under Section 27 of the Customs Act, 1962 - Mercedes Benz Car imported and cleared on assessment and payment of duty - claiming fulfilment of.....
March 2, 2016 Case Laws Income Tax

Salaries were not reflected in the profit and loss account - if an assessee under some misapprehension or mistake fails to make an entry in the books of account and......
March 2, 2016 Case Laws Income Tax

Transfer pricing adjustment - the unusual features which remained unexplained by the assessee, influenced the TPO and the AO to resort to transfer pricing adjustment and....
March 2, 2016 Case Laws Income Tax

Addition on account of suppressed/unaccounted turnover - AO never rejected the books of accounts maintained by the assessee. The A.O. simply quantified the difference......
March 2, 2016 Case Laws Income Tax

Computation of profit earned by non-resident from Shipping business u/s 44B - service tax collected by the assessee would form part and parcel of the aggregate amount as....
March 1, 2016 Case Laws Service Tax

Tour operator services - service was rendered using luxury bus which was having permit under the Motor Vehicle Act, 1988 and the said bus was not a stage carriage but a.....

1 ....105 106 107 108109110 111 112 113........ 138

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F: Stock damaged in recent floods

F: GST on Solar Plant

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A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

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 ...

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.

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

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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