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Highlights / Annotations / Catch Notes For June of 2016

Home Highlights June June 2016 Year 2016

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Showing 401 to 450 of 485 Records

1 ....5 6 7 8910

June 7, 2016 Case Laws Income Tax AT

Interest Not Applicable for Non-Payment of Advance Tax if Deductible u/s 195; Assessee Not at Fault.
June 7, 2016 Notifications Income Tax

CBDT Sets Cost Inflation Index at 1125 for Financial Year u/s 48, Aiding in Capital Gains Tax Calculations.
June 7, 2016 Case Laws Income Tax AT

Interest from Enhanced Accident Compensation Not Income Under Income Tax Act Section 56, Nature Must Be Income to Tax.
June 7, 2016 Case Laws Income Tax AT

Lease Cancellation Creates Capital Asset, Qualifies as Capital Expenditure; Allows Depreciation for Business Benefit.
June 7, 2016 Case Laws Income Tax AT

Tax Deduction Denied for Unpaid Leave Encashment Provision u/s 43B Clause (f.
June 7, 2016 Case Laws Income Tax AT

India-Singapore Double Taxation Avoidance Agreement: Income Remittance to Singapore Qualifies for Lower Tax Rates Under Treaty Provisions.
June 7, 2016 Case Laws Income Tax AT

TDS Variation Doesn't Equal Income Escapement; Verification Discrepancies Insufficient for Reassessment Proceedings Initiation.
June 7, 2016 Case Laws Income Tax AT

Railway Sidings and Tracks Construction Deemed Revenue Expenditure; No Capital Asset Created for Assessee.
June 6, 2016 Case Laws Income Tax HC

Court Rules Social Welfare Laws Take Precedence Over Taxation Laws in TDS Provisions Case, Prioritizing Public Interest.
June 6, 2016 Case Laws Income Tax HC

High Court Decides: Compensation and Interest from Motor Accident Claims Not Subject to TDS as Income.
June 6, 2016 Case Laws Service Tax AT

Service Tax Adjustment Across Multiple Months Deemed Lawful u/s 13 of General Clauses Act 1897.
June 6, 2016 Case Laws Central Excise AT

Refund Claim Denied Due to Unjust Enrichment as Duty Burden Passed to Customers; Duty Paid Under Protest Noted.
June 6, 2016 Case Laws Central Excise AT

Body Plus Powder Tariff Classification: Branded vs. Non-Branded Goods Affecting Excise Duties Under CTH 2108.91 and 2108.99.
June 6, 2016 Case Laws Central Excise AT

Exemption Granted for Army Mobile Operation Theatre Air Conditioning Systems Under Notification 10/97 for Military Use.
June 6, 2016 Case Laws Central Excise AT

Superintendent to Calculate Cenvat Credit for Trading Activities Using Rule 6(3D)(c) Method for Normal Period.
June 6, 2016 Case Laws Central Excise AT

Cenvat Credit Approved Despite Missing Service Provider Registration Number and Invoices Addressed to Head Office.
June 6, 2016 Case Laws Central Excise AT

Appellant's Lack of Specifics on General Use Items Risks Revenue Loss and Penalties in Cenvat Credit Assessment.
June 6, 2016 Case Laws Central Excise AT

Demand for Goods Removal Overturned Due to Lack of Corroborative Evidence; Discrepancies Found in Non-Statutory Records.
June 6, 2016 Case Laws Customs AT

Section 111 lacks clarity on seizing postal parcel imports, making redemption fines and penalties legally questionable.
June 6, 2016 Case Laws VAT and Sales Tax HC

Court Rules Commissioner Needs Specific Rules Under DVAT Act Sections 102(2)(z) & 59(2) to Demand Documents.
June 6, 2016 Case Laws Income Tax HC

Court Rules Revenue's Adjustment of Deceased Taxpayer's Refund Invalid Due to Section 245 Violation.
June 6, 2016 Case Laws Income Tax AT

Court Rules No Additions for Cash Deposits u/s 40A(3); No Tax Evasion Found in Business Transactions.
June 6, 2016 Case Laws Income Tax AT

Foreign Salary to NRE Account Taxable in India: Income Tax Act Section 5(2)(a) Clarifies Tax Liability.
June 6, 2016 Case Laws Income Tax AT

Reassessment Invalid: AO Failed to Specify Method of Awareness for Unaccounted Loan u/s 147.
June 6, 2016 Case Laws Income Tax AT

Section 40(a)(ia) TDS Disallowance Applies Only to Business Income Computation, Not Other Income Categories.
June 6, 2016 Case Laws Income Tax AT

Dividend Stripping Losses Before April 1, 2002, Valid Despite Being Pre-Planned; Not "Abuse of Law" Per Section 94(7).
June 6, 2016 Case Laws Income Tax AT

Notice Invalid: Wrong Section Used for Income Tax Assessment - Section 158BD vs. Section 148.
June 6, 2016 Case Laws Income Tax AT

Multiplex Theatre Tax Deduction Denied if Either Cinema Operations or Commercial Shops are Missing u/s 80IB.
June 6, 2016 Case Laws Income Tax AT

Section 14A Disallowance: Rs. 10 Lakh Expenditure Linked to Tax-Free Dividend Income.
June 5, 2016 Case Laws Service Tax AT

Cenvat Credit Reversal Before Adjudication Equals Non-Availment; Abatement Notification Stands Valid.
June 5, 2016 Case Laws Central Excise AT

Appeal Delay of 235 Days Excused Due to Corporate Miscommunication and Key Employee Departure in November 2014.
June 4, 2016 Case Laws Service Tax HC

Service Tax on Preferential Location Charges in Housing Projects Challenged: Section 65(101)(zzzh) Lacks Valuation Mechanism.
June 4, 2016 Case Laws VAT and Sales Tax HC

Court Orders VAT Department to Refund Tax Credit with Interest by May 31, 2016, After Repeated Rejections.
June 4, 2016 Case Laws Income Tax AT

Commissioner Approves New Deduction Claim u/s 80G; Goetze Ruling Restriction Not Applicable to Appeals.
June 4, 2016 Case Laws Income Tax AT

Tax Authority Disallows 10% of Company Expenses Due to Lack of Documentation and Bills for General Costs.
June 4, 2016 Case Laws Income Tax AT

Payment to Assessee's Retired Engineer Husband for Professional Help Deemed Reasonable, Not Bogus by Authorities.
June 4, 2016 Case Laws Income Tax AT

Land Reverts to Agricultural Use After JDA Cancellation, Exempt from Capital Gains Tax on Asset Transfer.
June 4, 2016 Case Laws Income Tax AT

Roaming and inter-connectivity charges not deemed technical service fees u/s 194J due to no human intervention.
June 4, 2016 Case Laws Income Tax AT

AIR Data Discrepancy Alone Insufficient for Income Addition Without Additional Evidence of Undeclared Income.
June 4, 2016 Case Laws Income Tax AT

Audit Objection Insufficient for Reopening Assessment: AO Needs Independent Satisfaction u/ss 147/148, Assessment Under 143(3.
June 4, 2016 Case Laws Income Tax AT

Court Orders Re-evaluation of Payment to Global Vipassana Foundation: Donation or Commercial Expenditure? AO to Conduct De-novo Assessment.
June 4, 2016 Case Laws Income Tax AT

Director's Personal Cash Book Records Jewelry Purchases; No Separate Company Account Additions Allowed.
June 4, 2016 Case Laws Service Tax HC

High Court declares Rule 5A(2) of Service Tax Rules unconstitutional; limits authority of Service Tax Department officers.
June 3, 2016 Case Laws Service Tax AT

Service Tax Demand Invalid if Extended Period Used Post-Audit Without Objections Raised on Disputed Issue.
June 3, 2016 Case Laws Service Tax AT

Manufacturer Claims Cenvat Credit for Input Services Used in Manufacturing Activities Under Relevant Section.
June 3, 2016 Case Laws Service Tax AT

No Penalty Imposed: Issues Not in Initial Show Cause Notice Cannot Be Raised Later, Says Adjudicating Authority.
June 3, 2016 Case Laws Service Tax AT

No Penalty for Advertisement Agency Due to SCN Rule; Subsequent Notices Can't Claim Fact Suppression u/s 78.
June 3, 2016 Case Laws Service Tax AT

Refund Claim Invalid Without Specifics: Quantification and Deposit Period Required for Service Tax Paid Under Protest.
June 3, 2016 Case Laws Central Excise AT

Refund Eligibility for Unutilized Cenvat Credit on Deemed Exports Confirmed u/r 5 for EOUs.
June 3, 2016 Case Laws Central Excise AT

Excise Duty Demand Unjustified: Power Consumption Comparison Fails to Prove Clandestine Removal or Deny SSI Exemption.

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