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Highlights / Annotations / Catch Notes For April of 2016

Home Highlights April April 2016 Year 2016

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Showing 151 to 200 of 638 Records

1 2 345 6 7 8........ 13

April 22, 2016 Case Laws Income Tax HC

Denial of exemption under section 80P on the mere ground of belated filing of return by the assessee concerned not justified - HC
April 22, 2016 Case Laws Income Tax AT

TDS liability - no disallowance could be made u/s 40(a)(ia) for short deduction of tax at source - AT
April 22, 2016 Case Laws Income Tax AT

Export sales directly made to the consignee through the sister concern was the deemed export of the assessee - deduction u/s 10B allowed - AT
April 22, 2016 Case Laws Income Tax AT

Addition u/s 41 - Deferred sales tax liability being the difference between the payment of net present value against the future liability credited by the assessee under.....
April 22, 2016 Case Laws Income Tax AT

Jurisdiction of AO by computing income of the assessee - Assessing Officer has acted beyond the jurisdiction by computing income of the assessee on the basis of the......
April 22, 2016 Case Laws Income Tax AT

Set off of business loss against the income added by the AO u/s.69A allowed - AT
April 22, 2016 Case Laws Income Tax AT

Addition on account of interest income - if assessee does not pay interest for a period of exceeding six months then interest income should not be recognized in its......
April 22, 2016 Case Laws Income Tax AT

Speculation loss - purchase and sale of shares - provisions of Explanation to Sec. 73 will not be applied where the principal business of the assessee is that of......
April 22, 2016 Case Laws Income Tax AT

Provisions of section 194J do not apply to the franchisee fees paid - AT
April 22, 2016 Case Laws Income Tax AT

No tax is required to be deducted on service tax component - AT
April 22, 2016 Case Laws Income Tax AT

TDS u/s 192 OR 194J - payment made to the retainers is not subject to TDS u/s 192 of the act but u/s 194J - AT
April 22, 2016 Case Laws Income Tax AT

Deduction under sec. 10B - sale proceeds of the computer software has been brought by the assessee within the extended period of 12 months by the Reserve Bank of India......
April 22, 2016 Case Laws Wealth-tax AT

Liabilities can be deducted on pro-rata basis under W.T. Act - AT
April 22, 2016 Case Laws Service Tax SC

Increase in rates of service tax in respect of bank guarantee and insurance premium is directly relatable to the terms of the contract - SC
April 22, 2016 Case Laws Central Excise HC

When the Tribunal pass the order on production of necessary documentary proof and confirmation of the same by both sides, the appeal filed to a higher forum is non-maintainable - HC
April 22, 2016 Case Laws Central Excise HC

When two mandatory conditions viz. goods received in the factory premises and the evidence of payment of duty are fulfilled, Modvat credit should be allowed - Rule 57-G.....
April 22, 2016 Case Laws Central Excise HC

Compliance of sub-section (2) of Section 35B of the Central Excise Act, 1944 - Authorisation made in Annexure-3 of the affidavit filed by the appellant to prefer appeal.....
April 22, 2016 Case Laws Central Excise HC

Interest under Section 11AA - After amendment with effect from 8.4.2011, Section 11AA itself is removed. Therefore, all types of cases where there is a determination......
April 22, 2016 Case Laws Customs HC

No new conditions can be imposed by way of trade notice, in the absence of any amendment to Import-Export policy framed by Central Government by publishing a......
April 22, 2016 Case Laws Customs HC

Revocation of CHA licence is a harsh penalty for giving blank signed forms to third parties, if there is no other role played either in the substitution of goods or......
April 22, 2016 Case Laws FEMA HC

Assistant Director, who is also a complainant can file appeal before the Special Director under Section 17(2)of FEMA Act - HC
April 21, 2016 Circulars FEMA

Foreign Investment in units issued by Real Estate Investment Trusts, Infrastructure Investment Trusts and Alternative Investment Funds governed by SEBI regulations - Circular
April 21, 2016 Case Laws Service Tax AT

Passenger service fee being collected on behalf of air port authority of India and being paid to the said authority are not liable to service tax - AT
April 21, 2016 Case Laws Service Tax AT

Once what is received by the service receiver being output services, the same would automatically become input service in terms of Rule 2 (l) of Cenvat Credit Rules - AT
April 21, 2016 Case Laws Service Tax HC

Merely because in the show cause notice no legal provision is cited or wrong provision is mentioned, by itself may not be the ground for invalidating the action of the......
April 21, 2016 Case Laws Central Excise HC

Unless it can be shown that the decision was taken malafide or with ulterior motive, for a wrong decision taken there cannot be disciplinary proceedings as it is not a misconduct - HC
April 21, 2016 Case Laws Central Excise AT

Damaged inputs whether cleared from the factory premises or lying there only do not make any difference in recovery of Cenvat credit in the case of insurance claim being received - AT
April 21, 2016 Case Laws Central Excise AT

One has to discharge all the duty liabilities on capital goods, raw-materials, finished goods etc. lying in the E.O.U. for final debonding and conversion of E.O.U. to a D.T.A. Unit - AT
April 21, 2016 Case Laws Central Excise AT

In the absence of any provision in Central Excise regarding duty payment, the correct method would have been to pay entire Central Excise duty as determined under......
April 21, 2016 Case Laws Central Excise AT

For refund of MODVAT Credit to be admissible, one needs to contest the merits of the case in the first round of litigation rather filing an another refund claim - AT
April 21, 2016 Case Laws Central Excise AT

Proof of malafide is an essential requisite for imposition of penalty under Rule 15(2) read with Section 11AC of Central Excise Act - AT
April 21, 2016 Case Laws VAT and Sales Tax HC

Refund of excess TDS - construction business - Section 27 & 24 of HVAT Act would be applicable only to the taxable turnover, i.e. after deducting service component and......
April 21, 2016 Case Laws VAT and Sales Tax HC

Different view taken by Court - Tribunal has already decided the matter in case of original petitioner - Once a decision has attained finality, it cannot be upset just......
April 21, 2016 Case Laws Indian Laws HC

Right to receive copy of the FIR even before the stage of proceedings under Section 207 of the Cr.P.C - Accused is entitled for copy of the FIR - HC
April 21, 2016 Case Laws Income Tax AT

Cessation of liability to repay the loan taken was not for the purpose of purchase of capital asset and therefore, the liability to repay the loan was taxable u/s 41(1).....
April 21, 2016 Case Laws Income Tax AT

Written off of balance principal and interest amount of loan be treated as income in the hands of the assessee within the meaning of section 28(iv) of the Act, since the....
April 21, 2016 Case Laws Income Tax AT

No deduction is to be allowed u/s 80C on account of tuition fees paid in respect of grand children of the assessee - AT
April 21, 2016 Case Laws Income Tax AT

If the money is utilised in a way that makes commercial sense and helps in running the business of the assessee more efficiently, then it can be said that the interest......
April 21, 2016 Case Laws Income Tax AT

Claim u/s 36(1)(viia) restricted only for provision for rural debts - AT
April 21, 2016 Case Laws Income Tax AT

Allowability of expenditure - Where the expenditure is relatable to day to day running of the business, the said expenditure is allowable as revenue expenditure in the......
April 21, 2016 Case Laws Income Tax AT

Second proviso to section 40(a)(ia) of the Act is declaratory and curative in nature and has retrospective effect from 1st April, 2005 - AT
April 21, 2016 Case Laws Income Tax AT

While computing MAT u/s 115JB, dividend tax paid should not be reduced from the book profit of the assessee company - AT
April 21, 2016 Case Laws Income Tax AT

Assessment u/s 153C - the concerned documents/diaries did not emanate from out of seizures made in the course of search action - AT
April 21, 2016 Case Laws Income Tax AT

No Penalty u/s 271(1)(c) - claim is bonafide and is also debatable and there is no concealment of income.- AT
April 21, 2016 Case Laws Income Tax AT

In the absence of filing approval in Form 3CL by the assessee, no expenses claimed under section 35(2AB) allowed - AT
April 21, 2016 Case Laws Income Tax AT

Exclusion of fringe benefit tax for arriving the net profit for the purpose of computation of income under section 115JB - AT
April 21, 2016 Case Laws Wealth-tax AT

Land which was converted to stock in trade the same was not eligible for imposition of wealth tax - AT
April 21, 2016 Case Laws Wealth-tax AT

Imposition of wealth tax - Once the non-productive asset like urban land is converted to a productive asset like a building which qualifies for exemption, then the......
April 20, 2016 Case Laws Service Tax AT

VCES declaration - Only due to arithmetical error that there is mistake in declaring the actual dues. It is also found that the appellant have paid the entire amount of.....
April 20, 2016 Case Laws Customs HC

Appropriate course for release of confiscated goods is to furnish a bank guarantee for the entire amount of redemption fine and penalty - HC

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