Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Deadline extended for filing income tax returns... TaxTMI Refund claim remanded for re-processing after... TaxTMI ITAT rules on transfer pricing issues:... TaxTMI Passenger's used personal jewellery exempt from... TaxTMI SEBI tightens merchant banker norms - streamlines... TaxTMI safe harbour rules: Simplified Tax Rules for... TaxTMI India Relaxes CHIMS Registration Rules for... TaxTMI Firm's GST registration cancelled due to... TaxTMI High Court rejects repeated attachment orders... TaxTMI Charity fund invested in joint ventures, risking... TaxTMI US firm's technical advisory services via call... TaxTMI Real Estate Reassessment Debacle: Reopening... TaxTMI Partners' capital withdrawal after reorganization... TaxTMI Court quashes export scheme benefit denial over... TaxTMI Money laundering case cognizance valid despite... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For April of 2016

Home Highlights April April 2016 Year 2016

Filter:

Showing 301 to 350 of 638 Records

1 ....3 4 5 678 9 10 11........ 13

April 15, 2016 Circulars Service Tax

When does the liability to pay Service Tax arise upon assignment of right to use natural resource where the payment of auction price is made in 10 (or any number of)......
April 15, 2016 Circulars Service Tax

Whether Service Tax is payable on yearly installments due after 1.4.2016 in respect of spectrum assigned before 1.4.2016? - Exempted with specific conditions - The......
April 15, 2016 Circulars Service Tax

Services provided by Government, a local authority or a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article.....
April 15, 2016 Circulars Service Tax

Services in the nature of change of land use, commercial building approval, utility services provided by Government or a local authority shall be exempted.
April 15, 2016 Circulars Service Tax

Services in the nature of allocation of natural resources by Government or a local authority to individual farmers shall be exempted - Such allocations/auctions to......
April 15, 2016 Circulars Service Tax

Services provided by Government or a local authority where the gross amount charged for such service does not exceed ₹ 5000/-have been exempted
April 15, 2016 Circulars Service Tax

Services provided by the Government or a local authority by way of (i) registration required under the law; - (ii) testing, , calibration, safety check or certification.....
April 15, 2016 Circulars Service Tax

Services provided in lieu of fee charged by Government or a local authority shall be liable to service tax (with certain exceptions)
April 15, 2016 Circulars Service Tax

Fines and liquidated damages payable to Government or a local authority for non-performance of contract entered into with Government or local authority have been......
April 15, 2016 Circulars Service Tax

Services provided by Government or a local authority to business entities - fines and penalty chargeable by Government or a local authority imposed for violation of a......
April 15, 2016 Circulars Service Tax

Services provided by Government or a local authority - Taxes, cesses or duties levied are not consideration for any particular service as such and hence not leviable to Service Tax.
April 15, 2016 Circulars Service Tax

Services provided by Government or a local authority to another Government or a local authority shall be exempted
April 15, 2016 Circulars Service Tax

Services provided by Government or a local authority to an individual who may be carrying out a profession or business. - Services by way of grant of passport, visa,......
April 15, 2016 Case Laws Income Tax AT

Computing MAT liability under the provisions of sec.115JB, deduction u/s 80HHC shall be allowed after setting off losses suffered on export of trading goods - AT
April 15, 2016 Case Laws Income Tax AT

TDS credit - there is no requirement in the law that the assessee itself should execute the works and it is not possible for any person, leave alone, a legal entity like....
April 15, 2016 Case Laws Income Tax AT

Amounts received by the assessee from various producers towards advances cannot be assessed as income of the assessee. - AT
April 15, 2016 Case Laws Income Tax AT

Assessee cannot be held to be liable to deduct tax at source from the Pay Channel Charges - AT
April 15, 2016 Case Laws Income Tax AT

If a person pays commission to the non-resident no TDS deduced from the payment - AT
April 15, 2016 Case Laws Income Tax AT

No justification to disallow the claim in respect of long term capital gain merely on the basis of information received from DDIT - AT
April 15, 2016 Case Laws Income Tax AT

Where the assessee has own and borrowed funds, a presumption can be made that advances for non-business purposes have been made out of the own funds and that the......
April 15, 2016 Case Laws Income Tax AT

Degree of burden under section 68 upon the assessee is to prima facie prove the nature of credit and then source which has to be proved by showing the identity,......
April 15, 2016 Case Laws Income Tax AT

No reason to denial of claim u/s 80IC on the ground of filing the return belatedly - AT
April 15, 2016 Case Laws Wealth-tax AT

Warehouse utilized for business purposes by the assessee hence exempt u/s 2(ea)(i)(3) of the Wealth Tax Act - AT
April 15, 2016 Case Laws Service Tax HC

Issuance of two show cause notice for the same period is not permissible in law as there cannot be double assessment for the period - HC
April 15, 2016 Case Laws Service Tax HC

Notice must contain particulars of facts and circumstance in support of an allegation of willfull suppression of material facts with intent to evade payment of service......
April 15, 2016 Case Laws Service Tax HC

Maintainability of Writ petition - as per law an authority cannot confer on itself jurisdiction to do a particular thing by wrongly assuming the existence of a certain......
April 15, 2016 Case Laws Service Tax AT

BAS - Commission received - Notional surplus earned from purchases and sale of space and not by acting for a client who has space or slot on a vessel comes under......
April 15, 2016 Case Laws Service Tax AT

Commissioner (A) has no power to remand the matter back to Original Authority for de-novo adjudication in terms of Section 35A(3) of Central Excise Act, 1944 w.e.f. 11.05.2011 - AT
April 15, 2016 Case Laws Central Excise AT

Service tax paid on Group Personal Accident Insurance (GPA) policy, General Insurance, Repair and Maintenance of Vehicles used for providing the taxable service, Vehicle....
April 15, 2016 Case Laws Central Excise AT

Cenvat credit - Goods not received in the factory - As per Rule, the onus of establishing that the goods have been received in the factory is on the person who has taken the credit - AT
April 15, 2016 Case Laws Central Excise AT

Classification - Brass granules - If copper predominates by weight, the brass granules has to be treated as copper granules - AT
April 15, 2016 Case Laws Customs HC

Once the Department had agreed to a second test report without reserving any right to rely upon the first test report, it is not open to the Department to contend that......
April 15, 2016 Case Laws VAT and Sales Tax SC

Benefit of exemption notification - Essential requirement for claiming exemption under N/N FD.11.CET.93(3) dated 31.03.1993, a unit should fall within the ambit of “new.....
April 15, 2016 Case Laws Indian Laws SC

Person who commits an offence under Section 138 of the N.I. Act is a company, the company as well as other person in charge of or responsible to the company for the......
April 14, 2016 Circulars Customs

CBEC issues instruction after the CESTAT had commented adversely, the casual manner in which the matter was handled by the Adjudicating Authority and the Commissioner (Appeal).
April 14, 2016 Circulars Service Tax

Clarification on issues regarding levy of Service Tax on the services provided by Government or a local authority to business entities - Circular
April 14, 2016 Case Laws Customs AT

Refund claim of 5% additional duty - even if there is no endorsement in the commercial invoices, the SAD of refund should be allowed. - AT
April 14, 2016 Case Laws VAT and Sales Tax HC

Seizure of 207 cartons of Raga Shampoo under 'Mal Roko Adesh' - DVAT - What the Court has found in the present case is a complete non-application of mind by the VATO,......
April 14, 2016 Case Laws VAT and Sales Tax SC

Works contract - a fundamental mistake which is committed by the authorities below is that foundation work or installation work, which is even considered as part of......
April 14, 2016 Case Laws Income Tax AT

Fact-situation in the present case does not suggest that the computation of price charged in the impugned international transaction done as per Section 92C of the Act is....
April 14, 2016 Case Laws Wealth-tax AT

Reassessment - addition of alleged urban land - A piece of vacated land cannot be excluded from taxable wealth simply because building has been constructed thereupon......
April 14, 2016 Case Laws Income Tax HC

Interest income received by the club from fixed deposit in bank cannot be form the house property and consequently this income is from other sources - there is no......
April 14, 2016 Case Laws Income Tax HC

Section 142 of the Act of 1961 allows the assessing officer to make an enquiry before the assessment - AO cannot invoke the provisions of Section 142(1) after an order......
April 14, 2016 Case Laws Income Tax HC

Business of yarn and textile brokerage and in the generation of power through windmills rightly claimed the benefit of deduction under Section 80IA - HC
April 14, 2016 Case Laws Income Tax HC

Appellant is engaged in the manufacture of cane sugar and industrial alcohol and generation of power through windmills and it has rightly claimed the benefit of......
April 14, 2016 Case Laws Income Tax HC

Noticee is a person covered under the treaty and being an enterprise of the UK, the same has fiscal domicile in the UK where it is based. Its income from operation of......
April 14, 2016 Case Laws Income Tax AT

Once the expenditure is found to be allowable as revenue expenditure as per provisions of the Income Tax Act,1961, the same are to be allowed as revenue expenditure......
April 14, 2016 Case Laws Income Tax AT

Assessee has deployed its owned funds for grant of interest free loans hence the additions with respect of interest as ‘income from other sources’ is ordered to be deleted - AT
April 14, 2016 Case Laws Income Tax AT

Reimbursement of expenses paid in connection with export consignment shipped from India to Lusaka(Zambia) cannot be disallowed invoking provisions of Section 40(a)(ia)......
April 14, 2016 Case Laws Income Tax AT

When the satisfaction was not recorded by AO for initiating proceeding under Section 158BD it cannot be said that there is any concealment of income by the assessee - AT

1 ....3 4 5 678 9 10 11........ 13

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: Empowering Additional/Joint Commissioners for adjudication of DGGI not...

H: IFSCA unveils informal guidance scheme for clarity on IFSC business ac...

H: Easing mobile/email sharing rules for market alerts among family/autho...

H: New Master Circular updates rules for stock brokers; supersedes previo...

H: IT zone area reduced for infra development by a company.

H: New rules for rebate & duty-free exports under Central Excise. Simplif...

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017 -...

H: Govt rescinds customs duty exemption on crude oil & ATF imports.

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 202...

H: Govt revokes duty exemption on exported petrol, diesel & ATF; past act...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

A: ONCE THE CLASSIFICATION OF THE CUSTOMS/EXCISE DEPARTMENT FAILS THE CON...

A: STATES TO REGULATE INDUSTRIAL ALCOHOL NOW

A: Key Features and Benefits of the Spice MCA Form

A: High Court issued notice to Revenue as there was no option on the GST ...

N: Central Government Authorization for Aditya Birla Sun Life Mutual Fund...

F: SCN due date S. 73

C: Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ...

T: Decoding the Interplay of Sections 153A and 153C in Search Assessments...

T: Customs Valuation and Classification: Upholding Due Process and Object...

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...