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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 5501 to 5550 of 6863 Records

1 ....107 108 109 110111112 113 114 115........ 138

March 1, 2016 Act Rules Bill

Amendment of section 48 - mode of computation - in case of an assessee being a non-resident, any gains arising on account of appreciation of rupee against a foreign......
March 1, 2016 Act Rules Bill

Amendment of section 48 - mode of computation - indexation benefits to long-term capital gains arising on transfer of the said Sovereign Gold Bond extended
March 1, 2016 Act Rules Bill

Amendment of section 47 - any transfer by a unit holder of a capital asset, being a unit or units, held by him in the consolidating plan of a mutual fund scheme, made in....
March 1, 2016 Act Rules Bill

Amendment of section 47 - exemption all be allowed in case of conversion into Limited Liability Partnership where total assets in books of accounts of the company does......
March 1, 2016 Act Rules Bill

Amendment of section 47 - any redemption of Sovereign Gold Bond issued by the Reserve Bank of India under the Sovereign Gold Bond Scheme, 2015, by an assessee being an......
March 1, 2016 Act Rules Bill

Insertion of new section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - a sum equal to fifty per cent. of the total......
March 1, 2016 Act Rules Bill

Amendment of section 44AD. - computing profits and gains of business on presumptive basis - where an assessee declares profit for any previous year in accordance with......
March 1, 2016 Act Rules Bill

Amendment of section 44AB. - audit of accounts of certain persons carrying on business or profession - in the case of an assessee, who is covered under the new proposed.....
March 1, 2016 Act Rules Bill

Amendment of section 44AA. - maintenance of accounts by certain persons carrying on profession or business. - every person carrying on the business shall, if the......
March 1, 2016 Act Rules Bill

Amendment of section 43B. - any sum payable by the assessee to the Indian Railways for use of railway assets shall be allowed as deduction only, if it is actually paid......
March 1, 2016 Act Rules Bill

Amendment of section 40. - No deduction of any consideration paid or payable to a non-resident for a specified service on which equalisation levy is deductible under......
March 1, 2016 Act Rules Bill

Amendment of section 36. - any provision for bad and doubtful debts made by a non-banking financial company shall be allowed a deduction of an amount not exceeding five.....
March 1, 2016 Act Rules Bill

Amendment of section 35CCD. - expenditure on skill development project - to reduce the deduction from one hundred fifty per cent. to one hundred per cent. from the......
March 1, 2016 Act Rules Bill

Amendment of section 35CCC. - expenditure on agricultural extension project - It is proposed to amend the said section so as to reduce the deduction from one hundred......
March 1, 2016 Act Rules Bill

Amendment of section 35AD. - deduction under this section extended to an assessee engaged in developing, operating and maintaining or developing, operating and......
March 1, 2016 Act Rules Bill

Amendment of section 35AD - deduction in respect of expenditure on specified business - 150% deduction in specified cases will not avilable w.e.f. 1.4.2018
March 1, 2016 Act Rules Bill

Amendment of section 35AC - payment to approved association or institution, etc., on certain eligible social development project or a scheme not related to business. -......
March 31, 2015 Case Laws Service Tax

Invocation of extended period of limitation - since the agreement between appellants and broadcasting company was known to department the allegation of Suppression of......
March 31, 2015 Case Laws Service Tax

Denial of refund claim - refusal of pay the refund despite no stay granted by the court against hte refund order - respondent would be liable to pay interest @ 12% p.a......
March 31, 2015 Case Laws Service Tax

100% EOU - Export of services - Denial of refund claim - period of limitation - relevant date for calculating the time limit for grant of refund would be the date of......
March 31, 2015 Case Laws Central Excise

Denial of rebate claim - Supply of goods to SEZ - Revenue denied claim on the ground that applicant did not supply the goods under Bill of Export - the rebate on duty......
March 31, 2015 Case Laws Central Excise

Denial of rebate claim - there is no question of re-quantifying the amount of rebate by applying some other rate of exchange prevalent subsequent to the date on which......
March 31, 2015 Case Laws VAT and Sales Tax

Classification of goods - Electrical Insulated Press Board - In the trade parlance, it is understood as electrical goods. Therefore, that may be the reason why the......
March 31, 2015 Case Laws Income Tax

Non deduction of tds on technical work and related to engineering - unless there is a transfer of technology involved in technical services the “make available” clause.....
March 31, 2015 Case Laws Income Tax

Determination of arms' length rate of interest - PLR rates are not applicable to loans to be re-paid in foreign currency. The interest rates vary and are thus......
March 31, 2015 Case Laws Income Tax

Reopening of assessment u/s 147 - notice under Section 148 - The words "reason to believe" indicate that the belief must be that of a reasonable person based on......
March 31, 2015 Case Laws Income Tax

Once the particular transaction, which is the subject matter of comparison for transfer pricing adjustment, has not even undertaken or has been cancelled, then such a......
March 31, 2015 Case Laws Income Tax

Liability for TDS u/s 194H - discount on sale of recharge vouchers (RCVs) and the starter kits by the appellant to its channel partners (distributors/ dealers) - ......
March 31, 2015 Case Laws Income Tax

Levy of penalty u/s. 271AA - The two sections, i.e., s. 271(1)( c) and s. 271AAA, are not only worded differently, with thus different concomitant scopes, are rather......
March 31, 2015 Case Laws Income Tax

When there is a transfer of capital asset being land together with building and where the land is held for a period of more than 36 months and the building held for less....
March 30, 2015 Circulars Central Excise

Procedure for use of digital signature on records and invoices-reg - Draft Notification and Circular
March 30, 2015 Circulars Companies Law

Amounts received before 1st April, 2014 shall not be treated as deposits subject to discloser in the notes to its financial statement in case of Pvt. Ltd. Companies -......
March 30, 2015 Circulars Service Tax

Extension of e-payment deadline and of banking hours - agency banks to remain open on 30th and 31st March for full day - Circular
March 30, 2015 Case Laws Customs

Withdrawal of Levy of anti dumping duty on imports of Pentaerythritol, originating in or exported from Sweden to India - The existence of possibility does not......
March 30, 2015 Case Laws Customs

Levy of anti dumping duty - Decorative Ink Printed MDF Board imported from Thailand - Goods imported by the respondent being non laminated are covered under......
March 30, 2015 Case Laws VAT and Sales Tax

The Railway directed to accept the blank Form-C issued to the petitioner and duly filled up subsequently without being uploaded on TINXSYS software and thereafter the......
March 30, 2015 Case Laws VAT and Sales Tax

Reversal of input tax credit - Shortage of material - Whether the input tax credit availed can be adjusted towards output in respect of goods which are not sold - held No - HC
March 30, 2015 Case Laws Income Tax

Deduction u/s 80IB - exploration, development and production of "mineral oil" - Explanation added to Section 80-IB(9) by amendment is substantive law and could not......
March 30, 2015 Case Laws Income Tax

Revised return incorporating the merger - since there is a limitation provided under section 139(5) which cannot be ignored, we have to hold that the second revised......
March 30, 2015 Case Laws Income Tax

MAT - Addition regarding wealth tax liability under the provisions of section 115JB treating the provision for wealth tax as unascertained liability - wealth tax......
March 30, 2015 Case Laws Income Tax

Addition to book profit by adding the expenditure u/s 14A to the book profit - There is no basis for the argument u/s. 115JB of the Act, it is only direct expenses that....
March 30, 2015 Case Laws Income Tax

Deduction u/s. 80IB(10) on profits arising from commercial building - it is clear that the commercial building is a separate project and is not included as an integral.....
March 30, 2015 Case Laws Income Tax

Exemption u/s 10(23C)(iiiad) denied - gross receipts of the society exceeds ₹ 1 crore - the receipts of both institutions should have been clubbed and the society,....
March 28, 2015 Case Laws Service Tax

Demand of service tax on suspense account - transaction with associated enterprises - Amendment to section 67 will be prospective i.e. w.e.f. 10.05.2008 or retrospective....
March 28, 2015 Case Laws Service Tax

Denial of refund claim - whether the ticket issued by the appellant showing "Conducted Tour" shall ipso facto disentitle appellant to the exemption granted by......
March 28, 2015 Case Laws Central Excise

Denial of rebate claim - rebate claims rejected on the ground that respondent is not the proper claimant to file rebate claims - the original authority has not issued......
March 28, 2015 Case Laws Central Excise

Denial of rebate claims - Original documents not filed - the instant rebate claims are admissible to the applicants as the use of duty inputs in the manufacture of goods....
March 28, 2015 Case Laws Customs

Denial of duty drawback claim - Since, in this case the licence fee was for right in India, the same cannot be realized in BRC as foreign exchange. Such non-realized......
March 28, 2015 Case Laws VAT and Sales Tax

Existence of statutory alternative remedy does not always bar the exercise of power by this Court under Article 226 of the Constitution of India and in the given facts,.....
March 28, 2015 Case Laws VAT and Sales Tax

Violation of Punjab Value Added Tax Act, 2005 - Allegation of theft of sales tax - Driver of the truck did not stop at check post - driver misbehaved and did not produce....

1 ....107 108 109 110111112 113 114 115........ 138

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Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

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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