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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 2001 to 2050 of 5838 Records

1 ....37 38 39 404142 43 44 45........ 117

August 4, 2016 Case Laws Income Tax

Reopening of assessment - The present case is where the issuance of notice itself is bad issued by the authority who was not competent - Reference to section 292BB of......
August 4, 2016 Case Laws Indian Laws

Inter-corporate deposit is not in the nature of loan or advance within the meaning of section 2(7) and therefore, not chargeable to the interest-tax under section 5 - HC
August 4, 2016 Case Laws Income Tax

Deduction u/s 801A - the Tribunal has rightly held that the assessee is entitled for deduction under Section 801A of the Income Tax Act, 1961 without deducting the......
August 4, 2016 Case Laws Income Tax

Roads and boundaries, railway sidings, jetty pire, bouys, mooring and navigation structure can be considered as plant and machinery for the purpose of granting of......
August 4, 2016 Case Laws Income Tax

Allowance of process loss in Sun Flower Oil - only on basis of an isolated answer by one of the Directors of the company, the Assessing Officer could not have come to......
August 4, 2016 Case Laws Income Tax

Addition under section 68 - whether the items sold were the same which were disclosed under VDIS? - Since the same quantity which was disclosed under VDIS was sold, we......
August 3, 2016 Case Laws Service Tax

Best judgement assessment to determine service tax liability - show cause notice issued only on the basis of assumption and presumption - Department, was unable to point....
August 3, 2016 Case Laws Service Tax

Availing cenvat credit while claiming exemption notification no. 1/2006-ST - subsequent reversal of credit even after utilization of the same and clearance of the final.....
August 3, 2016 Case Laws Service Tax

Import of services or not - booking facility of online air tickets through CRS companies - online information and data base access or retrieval service - demand set aside - AT
August 3, 2016 Case Laws VAT and Sales Tax

Input tax credit - Merely because in the process of manufacturing sawn timber or logs, a small quantity of waste incidentally is created by way of byproduct which is......
August 3, 2016 Case Laws Customs

Validity of show causes notices - failure to adjudicate even after a long time - The only conclusion that the Court can draw from this is that the Customs Department is.....
August 3, 2016 News GST

वस्‍तु एवं सेवा कर (जीएसटी) से.....
August 3, 2016 News GST

Frequently Asked Questions (FAQs) on GST
August 3, 2016 News GST

Rajya Sabha passed the historic GST Constitution Bill today unanimously
August 3, 2016 News Indian Laws

THE BENAMI TRANSACTIONS (PROHIBITION) AMENDMENT BILL, 2016 - (As passed by Loksabha as on 27-7-2016 and Rajyasabha as on 2-8-2016)
August 3, 2016 Case Laws Income Tax

Addition u/s 68 - assessee has failed to establish this fact that he Diamonds sold in the present year are the same Diamonds which declared by the assessee in VDIS declaration 1997 - AT
August 3, 2016 Case Laws Income Tax

In view of the specific exclusion of the period considered u/s. 234B(1), the balance of the period till the completion of assessment u/s. 147/153A as the case may be was....
August 3, 2016 Case Laws Income Tax

The mere sale of few pieces of lands here and there, now and then, irrespective of their value, as long as the said assets/lands did not lose the basic character of......
August 3, 2016 Case Laws Income Tax

Entitlement to exemption u/s 11 - the application of income generated by the business is not relevant consideration and what is relevant is whether the activity is so......
August 3, 2016 Case Laws Income Tax

AO/DRP have erred in treating the acquisition of software under the head ‘fee for technical services/royalty’ requiring the assessee to pay the tax on the same. - AT
August 3, 2016 Case Laws Income Tax

Validity of order u/s.201 & u/s.201(1A) - tds liability - period of limitation - As per this time limit to pass order u/s.201(1) & 201(1A) of the Act is two years from......
August 2, 2016 Case Laws Income Tax

Penalty u/s 271D - share application money exceeding ₹ 20,000/- was received in cash - assessee has squarely failed in pointing out any reasonable cause as why the....
August 2, 2016 Case Laws Income Tax

Real income - co-operative society - The interest paid on the share capital goes to reduce the interest collected by the society from its members and it did not form......
August 2, 2016 Case Laws Income Tax

Levy of fees under section 234E - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments contemplated under section 200A. - AT
August 2, 2016 Case Laws Income Tax

TPA - This is a case in which transfer pricing provisions cannot be applied because the application of ALP adjustment will indeed result in erosion of Indian tax base-......
August 2, 2016 Case Laws Income Tax

Rectification of mistake - chargeability of interest u/s 234B - the inconsistency on the part of Revenue does not lend any credence to its objection of not rectifying......
August 2, 2016 Case Laws Income Tax

Exemption u/s 54 - Transfer u/s 2(47) - Reckoned from the date of possession i.e. 14-05-2011 the assessee is entitled for treatment of sale of flat as long term and......
August 2, 2016 Case Laws Income Tax

Addition u/s 69C - purchase of goods - It is not the case of expenditure that was incurred by the it was not entered in the books of accounts. The AO has nowhere held......
August 2, 2016 Case Laws Service Tax

Outdoor catering services or not - running a restaurant/canteen at the hospitals rented place - While confirming service tax demand for the normal period, penalty waived - AT
August 2, 2016 Case Laws Service Tax

Demand on interest on delayed payment of service tax - period of limitation - The period of limitation applies to the claim for principle amount and also applies to the.....
August 2, 2016 Case Laws Service Tax

Refund of un-utilized cenvat credit - When time limit of refund claim is one year, there is no requirement that input credit claimed as refund should correspond to......
August 2, 2016 Case Laws Central Excise

Classification of pictures, graphics and images printed on selected material like vinyl coated fabric and films which are non-adhesive and which are used on bill boards.....
August 2, 2016 Case Laws Central Excise

Interest on delayed payment of differential duty - period of limitation - demand of interest issued after 3 years, hence barred by limitation - AT
August 2, 2016 Case Laws Central Excise

SSI exemption - use of brand name - though the trade mark BONNE was registered in favour of the appellant-assessee with effect from 27.4.2004, they were clearly entitled....
August 2, 2016 Case Laws Central Excise

Classification - Effect of conversion from 6 digit classification to 8 digit classification w.e.f. 1.3.2015 - From a reading of the circular dated 25th February 2005,......
August 2, 2016 Case Laws Customs

Claim of exemption on import - the “goods intended for use” in a notification is not to be construed as used. The appellant not having abused the imported goods upon......
August 2, 2016 Case Laws Customs

Levy of penalty - use of IEC code of others for import of goods - penalty under two different provisions of law is leviable. - AT
August 2, 2016 Case Laws Customs

Refund of duty in excess, under protest - importer had not challenged the assessment - The dispute on taxability stands settled in favour of the importer for the period.....
August 2, 2016 Case Laws VAT and Sales Tax

Refund - delay in issuance of refund - Responsibility should be fixed on derelict officers and disciplinary proceedings initiated where there is a clear breach of the......
August 2, 2016 Case Laws VAT and Sales Tax

The mere consent of the counsel for the revisionist to produce the relevant books of accounts would clearly not confer the Deputy Commissioner with jurisdiction or......
August 1, 2016 Case Laws Income Tax

Valuation u/s. 50C - Assessee should have objected to the valuation being adopted u/s. 50C(2). Having not done, it is not possible to substitute any value other than the....
August 1, 2016 Case Laws Income Tax

Unexplained cash deposits - husband and wife are having joint bank a/c - any amount deposited by her husband which he would have earned from a separate business, it......
August 1, 2016 Case Laws Service Tax

Delay in payment of service tax - Since the service tax along with interest has been paid voluntarily by the appellant, we choose to set aside the penalties imposed by......
August 1, 2016 Case Laws Service Tax

Valuation - inclusion of value towards reimbursement of expenses - The facts in respect of these two appellants do not come within the mischief of provisions of Section.....
August 1, 2016 Case Laws Service Tax

Cenvat Credit - eligible input services - input services were used for creating immovable property - benefit of canvat credit allowed - credit taken on debit notes are......
August 1, 2016 Case Laws Central Excise

Classification of flavored milk packed in small pouches instead of bottles called as MILMA SIP - On completion of manufacture, the product is in liquid form, but to......
August 1, 2016 Case Laws Central Excise

Demand of interest on reversal of Canvet Credit - only when a debit occurs to such CENVAT account by way of utilization, would the exchequer be adversely affected, since....
August 1, 2016 Case Laws Central Excise

Maintainability of revenue appeal - Authorization dated 25.10.2007 has been signed by only one Commissioner of the Committee - Revenue appeal dismissed. - AT
August 1, 2016 Case Laws VAT and Sales Tax

Validity of seeking Furnishing of security for an amount of ₹ 70 lakhs as a condition for registration - Section 17(2) of the KVAT Act - Matter restored before the....
July 30, 2016 Case Laws Income Tax

Additions on the basis of statement recorded u/s 131 - the assessee was not allowed to crossexamine the person, on the basis of whose statement the proceedings was......

1 ....37 38 39 404142 43 44 45........ 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...