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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 3451 to 3500 of 5838 Records

1 ....66 67 68 697071 72 73 74........ 117

May 11, 2016 Case Laws Income Tax

Disallowance of leasehold improvement expenditure - the repair expenses incurred by the assessee, which have been termed as leasehold improvement, are revenue expenditure in nature - AT
May 11, 2016 Case Laws Income Tax

Sale consideration determined by Stamp Duty Authority for value determined by DVO - A.O. erred in referring the matter to the DVO u/s 55A as reference can only be made......
May 11, 2016 Case Laws Income Tax

Merely because the possession of the property has been taken back by the seller on account of non payment of part of the consideration cannot save capital gain in the......
May 11, 2016 Case Laws Income Tax

Reopening of assessment - notice u/s 148 on the basis of audit objection - reopening on the basis of audit objection is as per law in the given facts and circumstances of the case - HC
May 11, 2016 Case Laws Income Tax

Capital gain - taking over of the assets from the firm to the company - it is clear that the vesting of the property in the private limited company is not consequent or.....
May 10, 2016 Case Laws Customs

Classification - Photo Sensors - Revenue has completely failed to indicate/prove that how the item in question is a measuring or checking instrument to be covered under.....
May 10, 2016 Case Laws Customs

Hon’ble Supreme Court has emphasized time and again that the orders pursuant to a personal hearing either by a court or the Tribunal or any quasi judicial body ought to.....
May 10, 2016 Case Laws VAT and Sales Tax

Allowability of change of place of business - The registering authority has not considered the provisions of Section 17 (14) (a) of the Vat Act, which makes it......
May 10, 2016 Case Laws Central Excise

Condonation of delay - 2192 days - The entire period from the time of filing of the Appeal in the Gujarat High Court till its disposal as above by that Court must, in......
May 10, 2016 Case Laws Central Excise

If Cenvat credit had been wrongly taken, that is an independent liability by itself irrespective of its utilisation which may have followed, as far as taxing statutes......
May 10, 2016 Case Laws Central Excise

Valuation - packing material which was used was durable and returnable by the buyer. Therefore, the cost of packing material should not be included in the transaction value - SC
May 10, 2016 Case Laws Central Excise

Area Based exemption - expansion of unit - the contention of Revenue that the applicant proposes to take separate factory license, ESI No. and PF Codes for expanded......
May 10, 2016 Case Laws Service Tax

Import of internet connectivity services - The server placed outside are meant for internet connectivity services related cannot be considered as hiring of simple......
May 10, 2016 Case Laws Service Tax

Transfer of Cenvat Credit under Rule 10 in case of provider of output services - transfer of all assets on demerger - prima facie, denial of credit to the appellant is......
May 10, 2016 Case Laws Service Tax

The provisions of Section 65(9a) & (9b) clearly indicates that any services rendered in relation and respect of ATM machines are taxable from 01.05.2006 - Such services.....
May 10, 2016 Case Laws Service Tax

Reimbursement of an amount paid to Mormugao Port Trust towards Cargo related charges - Assessee satisfied the condition of being Pure Agent - amount of reimbursement of.....
May 10, 2016 Case Laws Income Tax

PE in India - In order to conclude that Nortel India constitutes a Dependent Agent PE, it would be necessary for the AO to notice at least a few instances where......
May 10, 2016 Case Laws Income Tax

Depreciation in respect of electrical installations, elevators, DG sets installed in the building, which have been let-out by the assessee, which is receiving rental......
May 10, 2016 Case Laws Income Tax

Fees for technical services received - computation of period of stay - From the wording of the article 5 of DTAA in question, it is not possible to accept the plea of......
May 10, 2016 Case Laws Income Tax

Capital gain - no title has been transferred in part performance of the contract as it had not affected the immovable property comprised there-in, hence capital gain......
May 10, 2016 Case Laws Income Tax

MAT - Once there is no possibility for preparing the accounts in accordance with the part II & II of Schedule VI of Companies Act then the provisions of sec. 115JB cannot be forced - AT
May 10, 2016 Case Laws Income Tax

Estimation of income based on best judgment assessment due to rejection of books of accounts, should not be ordinarily interfered by appellate authorities, unless there.....
May 10, 2016 Case Laws Income Tax

Penalty U/s 271(1)(c) - penalty proceedings are distinguished and separate and assessee can raise fresh plea in the penalty proceedings, which has been done in this case - AT
May 10, 2016 Case Laws Income Tax

TDS u/s 194J - bandwidth charges - The payments made to service providers were for the use of bandwidth and the payments cannot be considered to be in the nature of......
May 10, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - Where the AO is not clear whether penalty is levied for concealment of income or furnishing of inaccurate particulars, then such an order suffers....
May 10, 2016 Case Laws Income Tax

Addition u/s 68 - Revenue failed to provide that parties were in accommodation entries in form of loan and share application money after charging certain commission as......
May 10, 2016 Case Laws Income Tax

The addition on account of yield comparability made by the AO is not sustainable in the eyes of law and CIT (A) has rightly deleted the same - AT
May 10, 2016 Case Laws Income Tax

When reopening u/s 147/148 under the given circumstances is itself not permissible, the AO is not empowered to review the applicability of section 10BA - AT
May 10, 2016 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - even if it is proved that certain favours were done by the Executive Committee in allotment of quota that would not......
May 10, 2016 Case Laws Income Tax

Expenses incurred n connection with raising of debts / FCC Bonds constitute allowable expenditure of the Assessee. - AT
May 10, 2016 Case Laws Income Tax

Condonation of delay - ignorance of law is not an excuse and therefore, delay in filing of appeal cannot be condoned on account of ignorance of law. - AT
May 9, 2016 Case Laws Income Tax

Penalty u/s 271D - Penalty can be levied on the amounts of loan which exceeds the amount of ₹ 20,000/-. Therefore, the A.O. is directed to exclude ₹ 20,000/-....
May 9, 2016 Case Laws Income Tax

TPA - there is a vast functional difference between the manufacturing activity of the assessee and Lucas TVS. Lucas TVS has no segment wise details for manufacturing......
May 9, 2016 Case Laws Income Tax

LTCG - Benefit of Indexation - period of holding u/s 49(1) - when the assessee sells his immovable property which is acquired under gift or will, while computing the......
May 9, 2016 Case Laws Income Tax

Deduction u/s 80IB - percentage completion method - AO cannot take the benefit with regard to the inadvertent mistake committed by the assessee in filing the return of......
May 9, 2016 Case Laws Income Tax

Provisions of Section 292C are applicable in a case where a search was conducted or certain documents were requisitioned. The provisions were applicable only in the......
May 9, 2016 Case Laws Income Tax

Addition on cash received - addition cannot be sustained in the hands of assessee only because certain documents stated to have been filed for the purpose of marketing......
May 9, 2016 Case Laws Income Tax

Penalty under section 271(1)(c) - assessee had declared the income in its return of income in response to notice issued under section 153A of the Act, it is income......
May 9, 2016 Case Laws Income Tax

Addition u/s 69C - writing off the goodwill has not resulted in the siphoning of funds of the company - Further addition made u/s 69C is also not correct as section 69C.....
May 9, 2016 Case Laws Income Tax

As because the assessee had not claimed any such expenditure in the relevant year, assessee cannot be subjected to the provisions of TDS - the appellant cannot be......
May 9, 2016 Case Laws Income Tax

Depreciation on V-SAT Line/Infrastructure - V-SAT network for the purposes of enabling screen based trading by the members is entitled to full depreciation - AT
May 9, 2016 Case Laws Income Tax

Taxability of amount withdrawn by the partner from the firm - there was no transfer of assets on extinguishment of right of the assessee partner merely on introduction......
May 9, 2016 Case Laws Income Tax

Addition on account of interest income - AO was not justified in placing reliance on financial statements which were not approved by shareholders. - AT
May 9, 2016 Case Laws Income Tax

Validity of assessment u/s 153 - When the order of the Tribunal nullifies the total income assessed or determined in the original order of an assessment, it definitely......
May 9, 2016 Case Laws Income Tax

TPA - adjustment to be made on account of difference in the arm's length price u/s 92CA - order passed by the Assessing Officer without passing a draft assessment order.....
May 9, 2016 Case Laws Income Tax

Just because the transferee had not used the land for agricultural purposes, the land does not loose its character of being an agricultural land when the same is sold by....
May 9, 2016 Case Laws Income Tax

The nearness of the land to highway also does not alter the character of the land and appreciation in the price of land cannot be seen in isolation and if agricultural......
May 9, 2016 Case Laws Income Tax

Since the warrant of search was not executed at the business premises of the assessee firm and from the place of search no material whatsoever relating to the firm was......
May 9, 2016 Case Laws Service Tax

Service rendered to overseas person - Service Tax liability arises on overseas manufacturer but under reverse charge mechanism appellant is made liable to pay - Services....
May 9, 2016 Case Laws Central Excise

Includability - Whether amounts recovered by IIL in the form of debit notes towards bank charges, interest, etc. were includible in the assessable value of inputs iron......

1 ....66 67 68 697071 72 73 74........ 117

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

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

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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...

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