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Highlights / Annotations / Catch Notes For April of 2016

Home Highlights April April 2016 Year 2016

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Showing 51 to 100 of 638 Records

123 4 5 6........ 13

April 27, 2016 Circulars Income Tax

If a resident deductor is entitled for the refund of tax deposited u/s 195, then it has to be refunded with interest u/s 244A from the date of payment of such tax.
April 27, 2016 Case Laws Income Tax AT

Additional payment even if made to the retiring partner in excess of capital account is not in nature of any profit or income within the meaning of sec.28(va) of the Act....
April 27, 2016 Case Laws Income Tax AT

Agricultural income as defined u/s 2(1A ) - The only explanation put forth by the assessee is that the income was generated by harvesting yield like natural grass or......
April 27, 2016 Case Laws Income Tax AT

For the purpose of setting off of losses, the whole business should be treated as one business - AT
April 27, 2016 Case Laws Income Tax AT

Interest income received by the assessee on late realization of its sale proceeds will be assessed as business income which will qualify for deduction under section......
April 27, 2016 Case Laws Income Tax AT

Addition u/s 40A(2)(b) - nothing is brought on record to substantiate that the loans raised by the assessee were not utilized for the business purposes or were diverted.....
April 27, 2016 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - addition made on account of writing off unused hologram - assessee was of bonafide belief that writing off of unused hologram is legal since it......
April 27, 2016 Case Laws Income Tax AT

Non deduction of TDS u/s 194C on hire charges paid - Mere hiring of vehicle without any risk associated with the carriage of goods does not amount to carrying out any......
April 27, 2016 Case Laws Income Tax AT

Cancellation of registration u/s. 12AA(3) - registration can be cancelled only in those cases where registration has been granted u/s. 12AA(1)(b) of the Act but it no......
April 27, 2016 Case Laws Income Tax SC

TDS liability on wheeling charges - "wheeling charges" did not amount to "fees for technical services" within the meaning of Section 194J - No tds liability - SC
April 27, 2016 Case Laws Income Tax AT

Additional payment even if made to the retiring partner in excess of capital account is not in nature of any profit or income within the meaning of sec.28(va) of the Act....
April 27, 2016 Case Laws Income Tax AT

Exemption u/s.10A has to be allowed without setting off brought forward unabsorbed losses or depreciation from earlier assessment year or current assessment year either.....
April 27, 2016 Case Laws Income Tax AT

Extinguishment of partner's interest on retirement from the partnership firm - when a partner retires from partnership what he receives is his share in the partnership,.....
April 27, 2016 Case Laws Income Tax AT

Charitable trust - if the business is incidental to the attainment of the objectives of the trust and separate books of accounts are maintained by such trust or......
April 27, 2016 Case Laws Service Tax SC

The Contract entered for the purpose of packing, loading and unloading etc. of the goods, for which labour was supplied by the assessee to M/s Birla Corporation Ltd.......
April 27, 2016 Case Laws Service Tax AT

Assessee is providing the services directly to M/s. Jet Airways (I) bPvt. Ltd. which is not on behalf of Airport Authority - it cannot be said that Airport Authority has....
April 27, 2016 Case Laws Service Tax AT

No exemption is granted to any municipal council on the rent received by leasing the commercial properties - Liability to pay service tax - AT
April 27, 2016 Case Laws Service Tax AT

Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT
April 27, 2016 Circulars Service Tax

Due date for filing of ST-3 return extended from 25-04-2016 to 29-04-2016 - Order-Instruction
April 27, 2016 Case Laws Central Excise HC

When that demand mad eby the revenue itself is time barred under the Act, High Court can interfere at the stage of issuance of show cause notice - HC
April 27, 2016 Case Laws Central Excise AT

Issuance of show cause notice u/s 11A(1) and determination of duty u/s 11A(2) are the main ingredients in order to demand interest and penalty under Section 11AB and......
April 27, 2016 Case Laws Central Excise AT

In respect of manufacturers exporters, the place of removal is ICD/ports - AT
April 27, 2016 Case Laws Central Excise AT

Preliminary statement when discloses unassailable conduct of the appellant, there should be no penalty at all - AT
April 27, 2016 Case Laws Customs AT

Since bill of entry filed after the detention of goods for inquiry by the DRI Officers and request for physical verification of the cargo before assessment has been made....
April 27, 2016 Case Laws Customs AT

Time limit for filing appeal with Commissioner(A) is 60 days which is extendable by 30 days as per Section 128 of the Customs Act 1962 - Commissioner(A) have no powers......
April 27, 2016 Case Laws VAT and Sales Tax HC

If a dealer satisfies the essential conditions stipulated in Sub-Section (1) of Section 19, he is entitled to input tax credit - HC
April 27, 2016 Case Laws VAT and Sales Tax HC

Unless the claim for input tax credit relates to the tax paid or payable on the purchase of taxable goods specified in the First Schedule, it is not possible to grant credit - HC
April 27, 2016 Case Laws VAT and Sales Tax HC

Re-assessment of returns - Import from outside the country - The State Government has no legal competence to levy tax on goods which are imported from outside the State.....
April 27, 2016 Case Laws Companies Law HC

Winding up petition - machinery for winding up will not be allowed to utilize merely as a means for realizing its debts due from a company - HC
April 27, 2016 Case Laws Indian Laws HC

Maintainability of writ petition against an order passed by the Debts Recovery Tribunal - Unless the Court is convinced that the case falls under the exceptional......
April 26, 2016 Circulars Central Excise

Bagasse, Dross and Skimmings of non-ferrous metals or any such by product or waste, which are non-excisable goods and are cleared for a consideration from the factory......
April 26, 2016 Case Laws Income Tax AT

Disallowance of ESOP expenses - in terms of ESOP if an assessee offers shares of its parent company to its employees the difference between the FMV of the shares of the.....
April 26, 2016 Case Laws Income Tax HC

Revision u/s 263 - order under section 263 of the Act was required to be passed within two years from the end of the financial year in which the order sought to be......
April 26, 2016 Case Laws Income Tax AT

Addition in respect of late payment of PF - employers as well as the employees contribution were subject to the provisions of section 43B and the assessee was entitled......
April 26, 2016 Case Laws Income Tax AT

Addition u/s 68 - Opening balance of cash creditor cannot be added in the year under consideration U/s 68 of the Act. No Penalty u/s 271(1)(c) levied - AT
April 26, 2016 Case Laws Income Tax AT

Disallowance u/s 36(1)(iii) - where the recovery of principal amount was difficult the addition on account of notional interest on account of loan to said company cannot....
April 26, 2016 Case Laws Income Tax AT

Penalty u/s 271G - non-furnishing’ TP Study Report’ which is not a specified document under Rule 10D - penalty deleted - AT
April 26, 2016 Case Laws Income Tax AT

Bogus purchases - In a case where sales are considered genuine, no addition, on account of bogus purchases, can be made - AT
April 26, 2016 Case Laws Income Tax AT

Exemption u/s 11 allowed - appellant is engaged in preservation of monuments and articles/ things of historic nature, which is the predominant object of the appellant......
April 26, 2016 Case Laws Income Tax HC

Waiver of loan amount - when a portion of the loan is waived, the total amount of loan shown on the liabilities side of the balance sheet is reduced and the amount shown....
April 26, 2016 Case Laws Income Tax AT

TDS u/s 195 - professional fees paid outside India - none of these services fall in the nature of ‘make-available’ of any technical knowledge, experience, skill,......
April 26, 2016 Case Laws Wealth-tax AT

Taxability to wealth tax - land is agricultural land in the revenue record and has been used for agricultural purposes thus proviso to Section 2(ea)(b) would be......
April 26, 2016 Case Laws Service Tax AT

Service Tax liability, if not charged on bill, the amount received needs to be considered as cum-tax - AT
April 26, 2016 Case Laws Service Tax AT

If the service providers has discharged Service tax liability and interest thereof, the penalty is not imposable under renting of immovable property as per provisions of....
April 26, 2016 Case Laws Service Tax AT

Interest - Service Tax liability is always leviable on immovable property, hence non payment of tax on amount of rent collected attracts interest - AT
April 26, 2016 Case Laws Central Excise HC

Supply made to the Organization indicated in N/N 108/95 CE for their official use as well as supply made to the projects financed by them, are both included within the......
April 26, 2016 Case Laws Central Excise HC

If the assessee had filed applications for settlement admitting the allegations in the notice and having accepted immunity from prosecution and as the order is......
April 26, 2016 Case Laws Central Excise HC

Ordinarily the settlement comes as a package and composite tax statement is either to be accepted or rejected - Settlement tax cannot be accepted only in part - HC
April 26, 2016 Case Laws Central Excise HC

Since order passed by the Commission is an agreement in a statutory form, the assessee, having been granted immunity from prosecution, cannot challenge the imposition of....
April 26, 2016 Case Laws Central Excise HC

Since section 32K speaks of “immunity from prosecution for any offence under this Act and also either wholly or in part from the imposition of any penalty and fine”, the....

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