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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 1801 to 1850 of 5838 Records

1 ....33 34 35 363738 39 40 41........ 117

August 17, 2016 Case Laws Income Tax

Penalty u/s. 271B - Failure to get accounts audited - assessee has filed the audit report before the AO during the course of penalty proceedings, got his accounts......
August 16, 2016 Circulars SEZ

Authorized employees of IT/ITeS units in SEZ allowed to Work from Home or place outside the SEZ unit - Government of India
August 16, 2016 Notifications Income Tax

Income Declaration Scheme, (Second Amendment) Rules, 2016 - Notification
August 16, 2016 Notifications DGFT

Removal of mandatory warehousing requirements for EOUs, STPIs, EHTPs etc. - amendment in paras 6.01, 6.13, 6.19 and 6.28 of FTP 2015-2020 - Notification
August 16, 2016 Notifications Companies Law

Companies (Share Capital and Debentures) Fourth Amendment Rules, 2016 - Notification
August 16, 2016 Case Laws Service Tax

Levy of penalty - benefit of doubt - rent-a-cab service - the revenue was not clear about category of services under which assessee can be taxed and that is why......
August 16, 2016 Case Laws Service Tax

Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge....
August 16, 2016 Case Laws Service Tax

All the services of the appellant related to civil construction under Management, Maintenance or Repair and construction of govt. buildings, rendered to Varanasi......
August 16, 2016 Case Laws Service Tax

Cenvat credit - Refund – Export of call centre services – remuneration given by the holding company – whether the holding company is service recipient for the purpose of....
August 16, 2016 Case Laws Central Excise

Whether the Appellants are eligible to pay duty by debitting CENVAT Credit account on the waste and scrap generated during the course of job work - Held Yes - AT
August 16, 2016 Case Laws Central Excise

Cenvat credit - Service Tax paid on Consultancy Service in connection with setting-up of Solar Power Project - the denial of credit, on the speculation that the......
August 16, 2016 Case Laws Central Excise

Valuation - it is the value of the reels which has to be adopted for charging duty and the cost of transportation and insurance from factory gate to the cutting would......
August 16, 2016 Case Laws Customs

Refund - The contention of the assessee that the ADD was paid without assessment is totally untenable. It was paid very much in the process of assessment and clearance......
August 16, 2016 Case Laws Income Tax

Business loss - Nature of payment made towards one time settlement to clear the dues - Tribunal was utterly wrong in holding that the amount paid by the assessee to the.....
August 16, 2016 Case Laws Income Tax

Disallowance on account of labour charges, jelly purchase, sand purchase and gravel purchase and vouchers are self made could not be verified - disallowance at 50% to be....
August 16, 2016 Case Laws Income Tax

Interest on account of late deposit of TDS u/s. 201(1)/201(1A) - where the cheque had been deposited with the bank or before 7th day of next month in which TDS was......
August 14, 2016 Notes Income Tax

Foreign Tax Credit (‘FTC’) - Currency conversion using telegraphic transfer buying rate (‘TTBR’)
August 13, 2016 Notifications Customs

Exemption additional duty, safeguard duty and anti-dumping duty for import of fabrics under Special Advance Authorization Scheme
August 13, 2016 Notifications DGFT

C.I.F. value of import of consumer electronic items at any one time by any person through post or otherwise for personal use is enhanced to ₹ 50,000/- from ₹ 2,000/-
August 13, 2016 Case Laws Service Tax

Mandap keeper services - Short-payment of service tax – extended period of limitation - Tribunal has not rendered any findings so far as the appellant had not paid the......
August 13, 2016 Case Laws Service Tax

Imposition of penalty - Section 76 of the Finance Act, 1994 - There are no conditions or ifs and buts in the said Section. Hence, the contention of the appellant that......
August 13, 2016 Case Laws Service Tax

Refund of service tax - the expression “in relation to transport of export goods” used in the notification is wide enough to cover transport of empty containers from......
August 13, 2016 Case Laws Central Excise

Cenvat credit - reversal of credit - since, the appellant had no intention to manufacture slag, the same, should not be considered as excisable goods. Since the slag......
August 13, 2016 Case Laws Central Excise

Cenvat credit - the department was not aware about the simultaneous availment of depreciation as well as Cenvat Credit of the same amount of duty. Therefore there is a......
August 13, 2016 Case Laws Central Excise

Cenvat Credit - extended period of limitation - The Revenue has failed to establish why the credit availed on cement was not made part of the earlier show-cause notice,.....
August 13, 2016 Case Laws Central Excise

Cenvat credit - When the endorsed Bill of Entry is accompanied by proper invoice and evidence the payment of duty the credit cannot be denied treating it as not a valid.....
August 13, 2016 Case Laws Customs

Import of gold - prohibited goods or not - If there is a fraudulent evasion of the restrictions imposed, under the Customs Act, 1962 or any other law for the time being.....
August 13, 2016 Case Laws Customs

Refund of SAD - if the sales tax / VAT payable under the Sales Tax Act is “nil”, the appropriate sales tax paid will also be “nil” and it cannot be said that the......
August 13, 2016 Case Laws VAT and Sales Tax

Inter-sate sale or not - in case of non-surrender of transit pass, if a dealer could produce sufficient legally valid and reliable documentary evidence to prove that the....
August 13, 2016 Case Laws Income Tax

Nature of Rental income - The business of the company is to lease its property and to earn rent and therefore, the income so earned should be treated as its business income. - SC
August 13, 2016 Case Laws Income Tax

Addition on salary received - Other than the statement made by the assessee’s wife u/s 134(2) of the Act which has been denied by the assessee, the revenue has not......
August 13, 2016 Case Laws Income Tax

Disallowance u/s 37 - compensating the damage to the environment - The compensation was paid because the assessee had failed to install the pollution control device......
August 13, 2016 Case Laws Income Tax

Non deduction of TDS - period of limitation - The said proviso cannot be interpreted, as is sought to be done by the Department, to enable it to initiate proceedings for....
August 13, 2016 Case Laws Income Tax

Penalty u/s 272A(2)(k) - late filing of TDS return - No plausible explanation had been tendered by the assessee for filing the tax deducted at source returns belatedly......
August 13, 2016 Case Laws Income Tax

TDS u/s 194J - revenue sharing agreement - The relation between these stakeholders is one of collaborators as per the agreement made and the revenue shared cannot be......
August 13, 2016 Case Laws Income Tax

MAT - Taxability of book profits of the merged entity - book profits u/s 115JB - Pursuant to the merger, M/s HPLCL does not exist in the eyes of law. - department cannot....
August 13, 2016 Case Laws Income Tax

TDS u/s 195 - Existence of PE in India - When the entire relationship qua the distribution revenue is that of principal to principal basis and the Taj India is acting......
August 13, 2016 Case Laws Income Tax

Penalty order u/s 271(1)(c) deleted for want of a valid show cause notice u/s 274 of the Act. - AT
August 12, 2016 Case Laws Service Tax

Short-term accommodation in hotel - State government has exclusive power to levy luxury tax - levy of service tax is unconstitutional - HC
August 12, 2016 Case Laws Service Tax

HC strikes down Section 65 (105) (zzzzw) of the Finance Act 1994 pertaining to levy of service tax on the provision of short-term accommodation and the corresponding......
August 12, 2016 Case Laws Service Tax

HC uphold the Constitutional validity of levy of service tax on services provided by a restaurant, by having the facility of air-conditioning in any part of its......
August 12, 2016 Case Laws Service Tax

Deployment of employees – manpower recruitment or supply services – employees continued to remain employee of appellant and their salary being provided by appellant -......
August 12, 2016 Case Laws Service Tax

Classification – commission received – early payment incentive received is linked to the number of days by which payment is made early and has no relation with the......
August 12, 2016 Case Laws Central Excise

Valuation - SKO (PDS) cleared to Oil Marketing Companie - excise duty is required to be paid on the transaction value collected from the OMCs by issuing commercial invoices. - AT
August 12, 2016 Case Laws Central Excise

Whether Cenvat credit is admissible on the input contained in by-product or whether Rule 6(3)(b) is applicable in respect of clearance of by-product under exemption - Held Yes - AT
August 12, 2016 Case Laws Central Excise

Cenvat credit - entitlement - goods purchased by M/s CVL Sonepat but consigned to respondent which were ultimately used in manufacture and supply of boilers and other......
August 12, 2016 Case Laws Central Excise

Refund claim - excise duty paid through credit notes on the discounts passed on to the dealers and stockists, subsequent to clearances - quantum of discount not......
August 12, 2016 Case Laws Central Excise

Cenvat credit - A.C. corrugated sheets - the same have been used in the boiler, without the use of which there can be no generation of steam in the boiler which is......
August 12, 2016 Case Laws Central Excise

Demand - after receiving the information, the revenue has been in its bureaucratic slumber for more than a year to issue the show cause notice - demand set aside on the.....
August 12, 2016 News Indian Laws

Benami Transactions (Prohibition) Amendment Act, 2016

1 ....33 34 35 363738 39 40 41........ 117

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F: Stock damaged in recent floods

F: GST on Solar Plant

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...