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 401 to 450 of 638 Records

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

April 13, 2016 Case Laws Customs AT

Notification No. 17/2001-Cus - Mandatory provision of production of end use certificate - produced beyond 3 months - Notification mandates production of end use......
April 13, 2016 Case Laws Customs AT

Penalty - Section 114A - Penalty is attracted only when liability to pay duty or interest is determined under Section 28 - AT
April 13, 2016 Case Laws Customs AT

Demand of Interest - provisional assessment - interest cannot be demanded upon finalisation even if such finalisation was done after 13.07.2006 - AT
April 13, 2016 Case Laws Customs AT

Classification - GSM/GPRS/GPS/Terminal with RF ID interface/ 300 MAH Battery/ Audio - the goods enable the taxi company to know where each its vehicles and also enable......
April 13, 2016 Case Laws VAT and Sales Tax HC

Registration certificate cancelled - Without invoking the provisions under Section 39(14) as well as 39(15) of the Tamilnadu Value Added Tax Act, 2006, the Registration.....
April 13, 2016 Case Laws VAT and Sales Tax HC

Period of limitation - Entertainment of appeal - The date on which the certified copy of the assessment order is served to the person, such date shall be taken into......
April 13, 2016 Case Laws Companies Law HC

Winding up petition - Parameters of admitted liability enabling the Court to pass the winding up order not met - HC
April 13, 2016 Case Laws Indian Laws HC

Order passed under section 14 of the SARFAESI Act is not amenable to the revisional jurisdiction as provided under section 397 of the Code - HC
April 12, 2016 Circulars Central Excise

Clarification regarding re-refined used or waste-oil - for a re-refining unit, the test for levy of Central Excise duty is whether the lubricating oil (produced from the....
April 12, 2016 Case Laws Income Tax HC

Exemption u/s 10(37) allowed on compensation received from the Surat Municipal Corporation for acquisition of lands - HC
April 12, 2016 Case Laws Income Tax HC

Lesser deduction of tds - in case of bona fide wrong impression, if the deduction is at a lesser rate, the same cannot be a ground for disallowance by invoking the......
April 12, 2016 Case Laws Income Tax AT

MAT applicability - Provisions of sec.115JB are not applicable to the banking company - AT
April 12, 2016 Case Laws Income Tax AT

investments made by the banking company should be treated as a business asset of the banking company or stock-in-trade - AT
April 12, 2016 Case Laws Income Tax AT

Losses and depreciation of the years earlier to the initial assessment year which have already been absorbed against the profits of other business cannot be notionally......
April 12, 2016 Case Laws Income Tax AT

When the speculative transactions were covered under sec.43(5) of the Act and the loss incurred in those transactions was liable to treated as speculative loss and not......
April 12, 2016 Case Laws Income Tax AT

Loss on commodity transactions is a normal business loss and allowed to be set off against the speculative income - AT
April 12, 2016 Case Laws Income Tax AT

Payments made for hiring of cranes, the provisions of section 194C would apply and not 194I - AT
April 12, 2016 Case Laws Income Tax AT

Section 80IB(10) Clause (d) amended with effect from April 1, 2005, is prospective and not retrospective and hence could not be applied for the period prior to April 1, 2005 - AT
April 12, 2016 Case Laws Income Tax AT

Assessment against a company which was non-existent is invalid - AT
April 12, 2016 Case Laws Income Tax AT

No TDS u/s 194H as nature of expenditure in the nature of cash discount and not in the nature of commission on sales - AT
April 12, 2016 Case Laws Income Tax AT

Net profit rate of the eight percent is most appropriate as provided under section 44AD for retail business having business turnover not exceeding ₹ 60 lacs - AT
April 12, 2016 Case Laws Income Tax AT

Merely because the purchaser has joined the flats and the built-up area of the flat is exceeded more than 1000 Sq. ft., the assessee cannot be denied benefit u/s. 80IB(10)- AT
April 12, 2016 Case Laws Income Tax AT

Computation of deduction u/s 10A - uniformity in the ingredients of both the numerator and the denominator of the formula - AT
April 12, 2016 Case Laws Income Tax AT

Revision u/s 263 - CIT(A) does not have any jurisdiction over those issues which have not been considered by the AO. - AT
April 12, 2016 Case Laws Income Tax AT

No rendering of any services and the payment is not made for any managerial services to RCDF, therefore, payment can neither be held as liable for TDS U/s 194H of the......
April 12, 2016 Case Laws Income Tax AT

Item sold in scrap i.e. Tin, iron scrap, plastic drum etc. is not scrap generated from manufacturing process - No liability to deduct TCS U/s 206C - AT
April 12, 2016 Case Laws Income Tax AT

Assessee was required to deposit the employees PF and ESIC contribution into the government account within the due date, including grace period allowed by the respective....
April 12, 2016 Case Laws Income Tax AT

Revision u/s 263 - even if there was any enquiry, even inadequate, that would not by itself give any occasion to the Commissioner to pass orders u/s. 263 of the Act,......
April 12, 2016 Case Laws Income Tax AT

Value determined by the City Civil court considered by the AO as the closing WIP acceptable - AT
April 12, 2016 Case Laws Income Tax AT

If the assessee claims exemption u/s 11 under Chapter III of the Act, it cannot claim depreciation u/s 32 - AT
April 12, 2016 Case Laws Income Tax AT

Entitlement to the benefit of the provisions of section 115A of the Act to the assessee company having no PE in India in the form of fixed place of business - grossing......
April 12, 2016 Case Laws Wealth-tax AT

Valuation for the purpose of Wealth tax - WDV of cars was held as basis of market value in the absence of any material produced by the Revenue to show that WDV didn’t......
April 12, 2016 Case Laws Service Tax AT

Pandal or Shamiana services - Nature of premises has no relevance on tax liability - Lighting up of Government buildings and temples cannot be excluded from the scope of....
April 12, 2016 Case Laws Service Tax AT

If tax liability is discharged by the main contractor as per the applicable legal provisions, it cannot be said that the main contractor is acting as an gent to......
April 12, 2016 Case Laws Service Tax AT

Pandal or Shamiana contractor service - appellant’s activity of providing lights and light fittings in connection with decoration of such place are correctly......
April 12, 2016 Case Laws Service Tax AT

Period of limitation - Refund claim - Additional documents sought by Revenue to satisfy themselves that service provider has paid 100% Service Tax cannot be said that......
April 12, 2016 Case Laws Service Tax HC

Cenvat credit - Information Technology software services - Such services are made taxable by Clause (zzzze) of Sec. 65(105) of Finance Act, 1994 with effect from......
April 12, 2016 Case Laws Customs HC

Release of seized goods - Despite the waiver of right to be given a SCN u/s 110(2), if no adjudication order was passed for a period of one year after the seizure, the......
April 12, 2016 Case Laws Customs AT

Penalty - under Section 114A of the Customs Act - to impose penalty u/s 114A act of collusion, willful mis-statement or mis-representation needs to be proved - as not......
April 12, 2016 Case Laws Customs AT

Submission of fraud document - for claiming exemption under Notification No. 84/97-CUS dated 11/11/1997 - If fraud is involved, in the eye of law such documents had no......
April 12, 2016 Case Laws Customs AT

No Recovery of erroneously granted excess draw back in terms of Rule 16 can be made without issuance of show cause notice by the proper officer - AT
April 12, 2016 Case Laws VAT and Sales Tax HC

Denial of ‘C’ Forms - Inter-state sale - If movement of goods is occasioned in the lease agreement and pre-conditions viz. registered dealer and goods mentioned in......
April 12, 2016 Case Laws VAT and Sales Tax HC

Waiver of penalty - under Amnesty Scheme - Person who pays part tax and interest would be entitled, while calculating the tax dues, under clause 3 of the Amnesty Scheme.....
April 12, 2016 Case Laws Income Tax AT

Assessment u/s 153A - as the assessments in both these cases passed u/s. 153A r.w.s. 143(3) were not made, based on any incriminating material found or seized during the....
April 12, 2016 Case Laws Income Tax AT

Loan from Govt. of India and UP Government, for the purpose of business, hence the interest in question is allowable u/s 36(1) - AT
April 11, 2016 Case Laws Service Tax HC

Amendment relating to Payment of service tax by Senior Advocates on the basis of issue of memorandum of fees - notifications will remain stayed insofar as such......
April 11, 2016 Case Laws Income Tax SC

Refundable amount utilized by the Department hence interest was payable under Section 244(1A) - SC
April 11, 2016 Case Laws Income Tax AT

Central excise duty refund due to the assessee is part of the profit derived from the industrial undertaking and therefore the assessee was eligible for deduction under.....
April 11, 2016 Case Laws Income Tax AT

Expenses incurred for obtaining feasibility report, on the possibility of setting up projects, etc. is revenue in nature - AT
April 11, 2016 Case Laws Income Tax AT

Stay of demand - Delay in deciding the appeal cannot be attributed to the assessee - There is nothing on record to show when the order was communicated to the assessee - AT

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