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 Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... 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 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 3751 to 3800 of 5838 Records

1 ....72 73 74 757677 78 79 80........ 117

April 27, 2016 Case Laws Income Tax

Non deduction of TDS u/s 194C on hire charges paid - Mere hiring of vehicle without any risk associated with the carriage of goods does not amount to carrying out any......
April 27, 2016 Case Laws Income Tax

Cancellation of registration u/s. 12AA(3) - registration can be cancelled only in those cases where registration has been granted u/s. 12AA(1)(b) of the Act but it no......
April 27, 2016 Case Laws Income Tax

TDS liability on wheeling charges - "wheeling charges" did not amount to "fees for technical services" within the meaning of Section 194J - No tds liability - SC
April 27, 2016 Case Laws Income Tax

Additional payment even if made to the retiring partner in excess of capital account is not in nature of any profit or income within the meaning of sec.28(va) of the Act....
April 27, 2016 Case Laws Income Tax

Exemption u/s.10A has to be allowed without setting off brought forward unabsorbed losses or depreciation from earlier assessment year or current assessment year either.....
April 27, 2016 Case Laws Income Tax

Extinguishment of partner's interest on retirement from the partnership firm - when a partner retires from partnership what he receives is his share in the partnership,.....
April 27, 2016 Case Laws Income Tax

Charitable trust - if the business is incidental to the attainment of the objectives of the trust and separate books of accounts are maintained by such trust or......
April 27, 2016 Case Laws Service Tax

The Contract entered for the purpose of packing, loading and unloading etc. of the goods, for which labour was supplied by the assessee to M/s Birla Corporation Ltd.......
April 27, 2016 Case Laws Service Tax

Assessee is providing the services directly to M/s. Jet Airways (I) bPvt. Ltd. which is not on behalf of Airport Authority - it cannot be said that Airport Authority has....
April 27, 2016 Case Laws Service Tax

No exemption is granted to any municipal council on the rent received by leasing the commercial properties - Liability to pay service tax - AT
April 27, 2016 Case Laws Service Tax

Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT
April 27, 2016 Circulars Service Tax

Due date for filing of ST-3 return extended from 25-04-2016 to 29-04-2016 - Order-Instruction
April 27, 2016 Case Laws Central Excise

When that demand mad eby the revenue itself is time barred under the Act, High Court can interfere at the stage of issuance of show cause notice - HC
April 27, 2016 Case Laws Central Excise

Issuance of show cause notice u/s 11A(1) and determination of duty u/s 11A(2) are the main ingredients in order to demand interest and penalty under Section 11AB and......
April 27, 2016 Case Laws Central Excise

In respect of manufacturers exporters, the place of removal is ICD/ports - AT
April 27, 2016 Case Laws Central Excise

Preliminary statement when discloses unassailable conduct of the appellant, there should be no penalty at all - AT
April 27, 2016 Case Laws Customs

Since bill of entry filed after the detention of goods for inquiry by the DRI Officers and request for physical verification of the cargo before assessment has been made....
April 27, 2016 Case Laws Customs

Time limit for filing appeal with Commissioner(A) is 60 days which is extendable by 30 days as per Section 128 of the Customs Act 1962 - Commissioner(A) have no powers......
April 27, 2016 Case Laws VAT and Sales Tax

If a dealer satisfies the essential conditions stipulated in Sub-Section (1) of Section 19, he is entitled to input tax credit - HC
April 27, 2016 Case Laws VAT and Sales Tax

Unless the claim for input tax credit relates to the tax paid or payable on the purchase of taxable goods specified in the First Schedule, it is not possible to grant credit - HC
April 27, 2016 Case Laws VAT and Sales Tax

Re-assessment of returns - Import from outside the country - The State Government has no legal competence to levy tax on goods which are imported from outside the State.....
April 27, 2016 Case Laws Companies Law

Winding up petition - machinery for winding up will not be allowed to utilize merely as a means for realizing its debts due from a company - HC
April 27, 2016 Case Laws Indian Laws

Maintainability of writ petition against an order passed by the Debts Recovery Tribunal - Unless the Court is convinced that the case falls under the exceptional......
April 26, 2016 Circulars Central Excise

Bagasse, Dross and Skimmings of non-ferrous metals or any such by product or waste, which are non-excisable goods and are cleared for a consideration from the factory......
April 26, 2016 Case Laws Income Tax

Disallowance of ESOP expenses - in terms of ESOP if an assessee offers shares of its parent company to its employees the difference between the FMV of the shares of the.....
April 26, 2016 Case Laws Income Tax

Revision u/s 263 - order under section 263 of the Act was required to be passed within two years from the end of the financial year in which the order sought to be......
April 26, 2016 Case Laws Income Tax

Addition in respect of late payment of PF - employers as well as the employees contribution were subject to the provisions of section 43B and the assessee was entitled......
April 26, 2016 Case Laws Income Tax

Addition u/s 68 - Opening balance of cash creditor cannot be added in the year under consideration U/s 68 of the Act. No Penalty u/s 271(1)(c) levied - AT
April 26, 2016 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - where the recovery of principal amount was difficult the addition on account of notional interest on account of loan to said company cannot....
April 26, 2016 Case Laws Income Tax

Penalty u/s 271G - non-furnishing’ TP Study Report’ which is not a specified document under Rule 10D - penalty deleted - AT
April 26, 2016 Case Laws Income Tax

Bogus purchases - In a case where sales are considered genuine, no addition, on account of bogus purchases, can be made - AT
April 26, 2016 Case Laws Income Tax

Exemption u/s 11 allowed - appellant is engaged in preservation of monuments and articles/ things of historic nature, which is the predominant object of the appellant......
April 26, 2016 Case Laws Income Tax

Waiver of loan amount - when a portion of the loan is waived, the total amount of loan shown on the liabilities side of the balance sheet is reduced and the amount shown....
April 26, 2016 Case Laws Income Tax

TDS u/s 195 - professional fees paid outside India - none of these services fall in the nature of ‘make-available’ of any technical knowledge, experience, skill,......
April 26, 2016 Case Laws Wealth-tax

Taxability to wealth tax - land is agricultural land in the revenue record and has been used for agricultural purposes thus proviso to Section 2(ea)(b) would be......
April 26, 2016 Case Laws Service Tax

Service Tax liability, if not charged on bill, the amount received needs to be considered as cum-tax - AT
April 26, 2016 Case Laws Service Tax

If the service providers has discharged Service tax liability and interest thereof, the penalty is not imposable under renting of immovable property as per provisions of....
April 26, 2016 Case Laws Service Tax

Interest - Service Tax liability is always leviable on immovable property, hence non payment of tax on amount of rent collected attracts interest - AT
April 26, 2016 Case Laws Central Excise

Supply made to the Organization indicated in N/N 108/95 CE for their official use as well as supply made to the projects financed by them, are both included within the......
April 26, 2016 Case Laws Central Excise

If the assessee had filed applications for settlement admitting the allegations in the notice and having accepted immunity from prosecution and as the order is......
April 26, 2016 Case Laws Central Excise

Ordinarily the settlement comes as a package and composite tax statement is either to be accepted or rejected - Settlement tax cannot be accepted only in part - HC
April 26, 2016 Case Laws Central Excise

Since order passed by the Commission is an agreement in a statutory form, the assessee, having been granted immunity from prosecution, cannot challenge the imposition of....
April 26, 2016 Case Laws Central Excise

Since section 32K speaks of “immunity from prosecution for any offence under this Act and also either wholly or in part from the imposition of any penalty and fine”, the....
April 26, 2016 Case Laws Central Excise

If the assessee opts for the settlement before Commission and the Commission accepts the amount of excise duty payable by them, assessee cannot now turn back and......
April 26, 2016 Case Laws Central Excise

If the shortage is detected and corresponding demand is also paid on the same day, no liability of interest arises - AT
April 26, 2016 Case Laws VAT and Sales Tax

Re-opening of proceedings - Only revisional authority has power to seek re-opening of proceedings when Re-assessment order was prejudicial to the interest of revenue - HC
April 26, 2016 Case Laws Indian Laws

Bank has no lien on the pre-deposit made under Section 18 of the SARFAESI Act in terms of Section 171 of The Indian Contract Act, 1872. - SC
April 25, 2016 Case Laws Income Tax

Taxability of carbon credit - gains on sale of CERs, though taxable in nature, could only have been taxed at the point of time when these CERs were actually transferred.....
April 25, 2016 Case Laws Income Tax

MAT provision - Since Explanation 1 to sec. 115JB(2) of the Act is applicable retrospectively with effect from 1.4.2001, the provision for bad and doubtful debt has to......
April 25, 2016 Case Laws Income Tax

Exemption u/s 11 of the Act is to be granted when income is brought to tax u/s 68 - AT

1 ....72 73 74 757677 78 79 80........ 117

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

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: 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...