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Highlights / Annotations / Catch Notes For May

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Showing 4801 to 4850 of 6674 Records

1 ....93 94 95 969798 99 100 101........ 134

May 18, 2016 Case Laws Income Tax

Deduction u/s 80IB - assessee produced technical expert opinions before the Tribunal in second round of litigation - additional evidences admitted - these additional......
May 18, 2016 Case Laws Income Tax

Disallowance of expenses - inability of the assessee to provide direct evidence to establish that these expenses wholly and exclusively incurred for the purpose of......
May 18, 2016 Case Laws Income Tax

Determination of interest on receivables which assessee was failed to report in the form 3CEB - the account payables are more than the account receivables from AE.......
May 17, 2016 Case Laws Income Tax

AAR Application - case was pending or not - mere issuance of a notice u/s 143(2)(ii) of the Act which merely stated that the AO would like some further information on......
May 17, 2016 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - The Tribunal had observed that by not adding back the amount, no one had been benefitted as the assessee is an undertaking of Government.....
May 17, 2016 Case Laws Income Tax

TDS u/s 192 - per-diem allowance paid to the employees - When the payment is made to meet the expenses incurred and when not taxable u/s 10(14) merely because the actual....
May 17, 2016 Case Laws Income Tax

It is true that assessee has been unable to give any explanation that why earmarked slow moving items do not have any scrap value but this cannot be a basis for which......
May 17, 2016 Case Laws Income Tax

TDS u/s 194C - AO to give a clear finding from the verification of the bills as to whether any profit element is loaded by the C&F Agent while seeking reimbursement of......
May 17, 2016 Case Laws Service Tax

Refund claim - Export of Sevices - Cenvat credit would be available of input services even if out-put services are non-taxable. - HC
May 17, 2016 Case Laws Service Tax

Cenvat Credit - Refund claim - 100% EOU unit - Input services - Tribunal was to find out as to whether input services has nexus with the output services, which was being....
May 17, 2016 Case Laws Service Tax

Refund claim - Unutilized accumulated Cenvat credit - Rent-a-cab Service was excluded from the definition of input services - therefore even though the same was used for....
May 17, 2016 Case Laws Central Excise

Entitlement to avail Cenvat credit - Invoices issued without actually receiving the goods - No legally justified reasons have been recorded by the Tribunal for......
May 17, 2016 Case Laws Central Excise

Delay in filing an appeal before the Commissioner (Appeals) - Section 35 of the Act - Condonation of delay of 118 days - Writ jurisdiction under Article 226 of the......
May 17, 2016 Case Laws Central Excise

Condition to make a pre-deposit of a fixed percentage of the tax demanded or penalty levied or both - the writ petition seeking a declaration that the amended Section......
May 17, 2016 Case Laws Customs

Imposition of penalty - If the proceedings of demand of duty and confiscation were made against main party and the same being dropped, subsequent parties are also not......
May 17, 2016 Case Laws Customs

Right to file an appeal - Duty once paid on enhanced value - As per Section 17 where such enhancement of value is accepted by the importer, the importer is not precluded....
May 17, 2016 Case Laws VAT and Sales Tax

VAT on petroleum products - effect of Roll pack in the price - DVAT - When there was no increased component and therefore no liability to pay VAT in respect of such......
May 17, 2016 Case Laws VAT and Sales Tax

Reopening of the CST assessment - rate of CST @2% or 4% - The finding of the High Court as regards oil-cake and de-oiled cake being different products as per the......
May 17, 2016 Income Tax

Income Tax Act, 1961 as amended by Finance Act, 2016
May 17, 2016 Circulars Companies Law

Companies, while undertaking Corporate Social Responsibility activities under provision of Companies Act, 2013, shall not contravene any other prevailing laws of the......
May 16, 2016 Circulars Customs

Amendment to Ch IX of the Customs Act, 1962 – removal of goods from a customs station - instructions regarding affixation of one-time-lock - Circular
May 16, 2016 Case Laws Service Tax

Service Tax Voluntary Compliance Encouragement Scheme, 2013 - Short and delayed payment of duty of ₹ 439/- - Amt short paid at the time of making first instalment.....
May 16, 2016 Case Laws Service Tax

Eligibility for refund of Service tax - Notification No. 41/2007 - GTA service was rendered during October, 2007 to December, 2007. During the said period, the said......
May 16, 2016 Case Laws Service Tax

Cenvat credit - Whether the benefit of admissibility of catering service as eligible input services can only be given to the establishments employing more than 250......
May 16, 2016 Case Laws Wealth-tax

The cars used in the business are considered as productive and should be treated similar to ‘plant and machinery’. In our view, these cars are not assets u/s 2(ea)(ii)......
May 16, 2016 Case Laws Central Excise

Invocation of extended period of limitation - The Show Cause Notice (SCN) was issued on 23.06.2010 which is within a period 1(one) year from the date of intimation......
May 16, 2016 Case Laws Central Excise

Cenvat Credit - While there are plethora of judgements which way one to one co-relation is not necessary while availing credit. However, the issue of nexus between the....
May 16, 2016 Case Laws Central Excise

Cenvat Credit - most of the credit claimed by the appellant pertains to the period prior to 1/03/2006, during which period credit of service tax paid on services used......
May 16, 2016 Case Laws Customs

Since the goods were detained by the Customs Department, revenue liable to release the cargo stored in E1 Shed without insisting for any payment towards demurrage......
May 16, 2016 Case Laws Customs

Stay of recovery of redemption fine - Confiscation in lieu of redemption fine - Seizure of imported yacht - Mis-declaration - As there are no provisions, we do not find.....
May 16, 2016 Case Laws Customs

Export of prohibited goods - Red sanders in lieu of plastic pipes - Appellant found to be involved in the illegal activity on the basis of statements of various persons.....
May 16, 2016 Case Laws VAT and Sales Tax

Condonation of delay of 335 days in preferring the revision - Section 81(1) of the Assam Value Added Tax Act, 2003 - the applications filed under Section 5 of the......
May 16, 2016 Case Laws Income Tax

TCS - Sale of sawn timber does not fall under the ambit of tax collection at source within the meaning of section 206C - AT
May 16, 2016 Case Laws Income Tax

Claim of additional depreciation allowed where the Machines were acquired during the previous financial year but put to use during the current financial year
May 16, 2016 Case Laws Income Tax

Estimation of rate of commission earned on the accommodation cheques - estimation of commission @3% on cheque amount and 20% on expenditure will be fair and reasonable - AT
May 16, 2016 Case Laws Income Tax

Addition u/s 41 - conversion of unsecured loan from the sister as gift by book entry - in the earlier years, interest paid to sister was claimed as deduction - whether......
May 16, 2016 Case Laws Income Tax

Where the income tax payable on the total income as computed under the normal provisions of the Act is less than the tax payable on the book profits u/s 115JB of the......
May 16, 2016 Case Laws Income Tax

Taxability of payment received by Non-Resident for providing web hosting services to Indian entity, with all back up, maintenance, security and uninterrupted services - Not taxable - AT
May 16, 2016 Case Laws Income Tax

Assessee's gains were profits from sale of specified agricultural land which does not come within the definition of asset as prescribed under s. 2(14) and by virtue of s....
May 16, 2016 Case Laws Income Tax

Transfer pricing adjustment - Nature of amendment - prospective or retrospective - It does not make sense that someone tells you today as to how you should have behaved.....
May 16, 2016 Case Laws Income Tax

LTCG - assessee is entitled for claim of benefit u/s 54 of expenditure incurred by the assessee to make the said new residential house purchased by the assessee......
May 16, 2016 Case Laws Income Tax

Transfer pricing adjustment - Profit Level Indicator (PLI) - No adjustment is to be made on account of depreciation in the hands of assessee while computing PLI of the assessee. - AT
May 16, 2016 Case Laws Income Tax

Additional depreciation - conditions as stipulated u/s 32(1)(iia) are duly complied with by the assessee company and the assessee company cannot be denied the benefit of....
May 15, 2016 Finance Act / Amendment Acts

THE FINANCE ACT, 2016
May 15, 2016 News Indian Laws

The Income Declaration Scheme 2016 to open from 1st June 2016.
May 14, 2016 Case Laws Wealth-tax

Penalty u/s 18(1)(c) of the W.T. Act - the filing of the return was not a voluntary one but after detection by the department. In none of those cases there was detection....
May 14, 2016 Case Laws Service Tax

Recall of final order - the final order though passed after examining the merits of the case, has been passed without representative from the appellants side - matter to....
May 14, 2016 Case Laws Central Excise

The contention of the appellant that once the case against main noticees is settled in Settlement Commission, a case against all other noticees stands settled, is not......
May 14, 2016 Case Laws Central Excise

Clandestine removal of goods - Appellant contended that valuation of stock was on estimation basis and there is bound to be a variation - 10% variation as normal is......
May 14, 2016 Case Laws Central Excise

Classification - Pontoon with spuds classifiable under Chapter Heading No. 89.05 eligible for exemption from payment of duty - AT

1 ....93 94 95 969798 99 100 101........ 134

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F: section129(1)(b) of Rajasthan GST ACT

F: Interest u/s 50 of CGST Act 2017

F: Issuance of show cause notice by the additional Director General, Dire...

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST