Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

Filter:

Showing 2651 to 2700 of 5838 Records

1 ....50 51 52 535455 56 57 58........ 117

June 25, 2016 Case Laws VAT and Sales Tax

Input tax credit - TNVAT - non-filing of return by the selling dealer - The liability had to be fastened on the selling dealer and not on the petitioner-dealer which had....
June 25, 2016 Case Laws VAT and Sales Tax

Challenge to the show cause notice demanding VAT on sale of STB (set-top boxes) - KVAT - No demand notice nor any coercive steps has been initiated pursuant to the......
June 25, 2016 Case Laws Income Tax

Failure to collect tax at source (TCS) u/s on the sales - whether the material is scrap or not - assessee failed to collect TCS @ 1% - Since taxes have already been paid....
June 25, 2016 Case Laws Income Tax

Low net profit ratio - AO has not pointed out any defect or deficiency in the claim of expenditure nor any expenditure has been held as bogus by the AO. AO asked......
June 25, 2016 Case Laws Income Tax

Reopening of assessment - The conclusion of the A.O. is unhelpful in understanding as to whether the AO applied his mind to the material, particularly when he did not......
June 25, 2016 Case Laws Income Tax

Excess claim u/s 80-IB made by the assessee was on the basis of the bonafide mistake of the Auditor and the assessee cannot be held for furnishing inaccurate particulars....
June 25, 2016 Case Laws Income Tax

Rectification of mistake - non-consideration of a judgment of a jurisdictional High Court is also a mistake apparent on record, which can be rectified u/s. 154 of the Act. - AT
June 24, 2016 Circulars Income Tax

Applicability of TCS where the bill amount is exceeding ₹ 2 lakhs and when part of the bill is paid in cash and part through cheque - CBDT clarifies
June 24, 2016 Case Laws Central Excise

Payment of duty excise under wring accounting code - rectification of error - Assistant Commissioner of Central Excise conveyed to the petitioner that the error in......
June 24, 2016 Case Laws Service Tax

Taxability of Grants-in-Aid Projects (GAP) - Scientific and Technical Consultancy Services - The sanction of grants are seen issued for and behalf of the President of......
June 24, 2016 Case Laws Service Tax

Man power supply service - asessee was paying service tax on the commission received at the rate of 3% of the wages and man power supplied by them to their customers -......
June 24, 2016 Case Laws Service Tax

As the appellants are located in New Delhi the cause of action to demand of service tax has arisen in New Delhi. In the circumstances although the Commissioner of......
June 24, 2016 Case Laws Central Excise

Relevancy of statements under certain circumstances u/s 9D of CEA, 1944 - It was not open to the department to rely on the said statements, without following the......
June 24, 2016 Case Laws Central Excise

Demand of interest on additional duty payable after submission of supplementary invoices - revenue allowed to raised the demand - however, since the issue having been......
June 24, 2016 Case Laws Central Excise

Valuation - Items namely “electrolytes” and “micro porous vent plug with float” are not to be treated as parts/components of dry charged batteries, covered under Chapter....
June 24, 2016 Case Laws Central Excise

Captive consumption - manufacture of sugar solution/ syrup as intermediate product - It may not be necessary to show that the respondent actually marketed such product......
June 24, 2016 Case Laws Central Excise

Cenvat credit of service tax paid on the input service viz. "Custom House Agent Services" availed by the respondent in relation to export of goods allowed - AT
June 24, 2016 Notifications Service Tax

Exemption granted to Krishi Kalyan Cess leviable on taxable services with respect to which the invoice for the service has been issued on or before 31st May, 2016......
June 24, 2016 Circulars Customs

Grant of reward to informers and Government Servants – amendment to existing Guidelines issued vide Circular No.20/2015 dated 31-07-2015 - Circular
June 24, 2016 Notifications Income Tax

Provisions of GENERAL ANTI-AVOIDANCE RULE (GAAR) shall be applicable w.e.f. 1.4.2017 - Income-tax (16th Amendment) Rules, 2016
June 24, 2016 Case Laws Customs

Restriction on Import of second hand goods - import of second hand video cameras - According to the appellant, the imported goods would fall within the definition of......
June 24, 2016 Case Laws VAT and Sales Tax

Withholding of Refund - Appeal pending before the Apex Court - Tribunal ordered refund - The question of asking the Commissioner to remain personally present explaining.....
June 24, 2016 Case Laws VAT and Sales Tax

Levy of penalty - mens-rea - KVAT - When the formula was so clear as found by the Tribunal, and if it was not applied, the view taken by the Tribunal that the action was....
June 24, 2016 Case Laws VAT and Sales Tax

Refund of tax deposited - Continuation of exemption after migration from KST Act to KVAT Act, 2003 w.e.f. 1.4.2005 - refund was denied on the ground that if the unit......
June 24, 2016 Case Laws Income Tax

Earlier order of the Tribunal has been accepted by the Revenue - subsequent decision based on such earlier decision of the tribunal cannot be challenged - The State......
June 24, 2016 Case Laws Income Tax

TDS u/s 194J OR 194C - TDs on payment for interconnect/port access charges - Provisions of section 194J of the Act would be applicable only if any managerial, technical.....
June 24, 2016 Case Laws Income Tax

TDS u/s 195 - assessee purchased software from two nonresidents companies - Purchase of software is not in the nature of Royalty and no disallowance u/s.40(a)(i) of the.....
June 24, 2016 Case Laws Income Tax

Non deduction of tds - payee has filed the return and paid the taxes - There might not have been any loss to the revenue in terms of tax but the revenue have to be......
June 24, 2016 Case Laws Income Tax

Unexplained expenditure u/s 69C - AO could have made the addition under section 69C, once he had carved out the case out of the glitches of the provisions of section......
June 24, 2016 Case Laws Income Tax

Addition on account of expenses claimed against income received from the BCCI - Since the assessee himself has claimed certain income earned from other sources and......
June 23, 2016 Case Laws Service Tax

Recovery of service tax from the FCI where service provider failed to deposit the amount with the service tax department - was there any due of Kailash Enterprise from......
June 23, 2016 Case Laws Service Tax

Cenvat Credit - As the payment of service tax is not in disputed, in that circumstances, the cenvat credit cannot be denied to the appellant on account of excess service....
June 23, 2016 Case Laws Central Excise

Refund - valuation - The liquidated damages have to be deducted from the assessable value given in the invoice in respect of payment of central excise duty - refund of......
June 23, 2016 Case Laws Central Excise

Cenvat Credit - Job Work - assessee sent their grey man-made fabrics to the job worker for processing and return - Revenue took the view that these goods, being in the......
June 23, 2016 Case Laws Central Excise

Cenvat Credit - Common inputs - emergence of exempted waste - though coke fines arise during the course of manufacture of the final products and are exempted, this......
June 23, 2016 Case Laws Central Excise

Cenvat Credit - common inputs - Scope of Rule 6(3) - Exempted goods versus non-excisable goods - credit cannot be availed where the products are not excisable - Rule 3......
June 23, 2016 Case Laws Central Excise

Claim of refund of amount of cenvat credit reversed - Compounded Levy Scheme opted - the credit of duty taken and utilized in respect of not only inputs in stock, but......
June 23, 2016 Case Laws Central Excise

Cenvat credit of Education Cess and Secondary and Higher Education Cess debited through DEPB credit - The denial of credit is unjustified - credit allowed - AT
June 23, 2016 Case Laws Central Excise

Cenvat Credit - Scope of Rule 6 - pay an amount @8% (6% w.e.f. 07/07/2009) or to reversal proportionate credit - Mere failure to exercise the option under Rule 6(3A)......
June 23, 2016 Case Laws Customs

Recovery of demand through bank - current account was frozen - whether the bank is bound to keep the amount lying to the credit of the current account of the Plaintiff......
June 23, 2016 Case Laws Customs

Revocation of CHA license - period of limitation - principle of natural justice - Failure on the part of CHA to perform its duties - The loss of more than ten years of......
June 23, 2016 Case Laws Customs

Classification - import of Rice Milling Rubber Roller and Paddy Dehsuking Rubber Roller - goods shall be classified under the CTH 40169990 - The switchover to 8 digit......
June 23, 2016 Case Laws VAT and Sales Tax

Input Tax Credit - correct amount of input tax rebate - scope of inputs - manufacturing activity - various electrical or electronic goods including air conditioner, air.....
June 23, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - by showing a non existing liability as an existing liability, in the subject assessment year, the attempt was to escape offering of the ceased......
June 23, 2016 Case Laws Income Tax

Sale of four flats constructed by the Society by utilising additional FSI available with it - treatment as business income - flats were allotted to members - receipt not taxable - HC
June 23, 2016 Case Laws Income Tax

Addition u/s 68 - increase in share capital - assessee has not only proved the creditworthiness of the said share holders but also proved the source of the source, for......
June 23, 2016 Case Laws Income Tax

Reopening of assessment - notice issued u/s 148 reveals that the approval has been accorded by the Additional Commissioner of Income-tax, who is not competent authority.....
June 22, 2016 Notifications Income Tax

Section 197A of the income-tax Act, 1961 - Deduction of tax at source - no deduction in certain cases - Specified payment under section 197A (1F) - if payment is made to....
June 22, 2016 Case Laws Service Tax

Probability of arresting the Directors or employees of the petitioner - non payment of service tax - investigation are on - fear of coercive proceedings for recovery of.....
June 22, 2016 Case Laws Service Tax

Export of services or not - Export of Service Rules, 2005 - such set of arrangement would amount to receiving the consideration in Indian rupee would amount to receiving....

1 ....50 51 52 535455 56 57 58........ 117

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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...