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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4001 to 4050 of 5838 Records

1 ....77 78 79 808182 83 84 85........ 117

April 15, 2016 Circulars Service Tax

Services provided in lieu of fee charged by Government or a local authority shall be liable to service tax (with certain exceptions)
April 15, 2016 Circulars Service Tax

Fines and liquidated damages payable to Government or a local authority for non-performance of contract entered into with Government or local authority have been......
April 15, 2016 Circulars Service Tax

Services provided by Government or a local authority to business entities - fines and penalty chargeable by Government or a local authority imposed for violation of a......
April 15, 2016 Circulars Service Tax

Services provided by Government or a local authority - Taxes, cesses or duties levied are not consideration for any particular service as such and hence not leviable to Service Tax.
April 15, 2016 Circulars Service Tax

Services provided by Government or a local authority to another Government or a local authority shall be exempted
April 15, 2016 Circulars Service Tax

Services provided by Government or a local authority to an individual who may be carrying out a profession or business. - Services by way of grant of passport, visa,......
April 15, 2016 Case Laws Income Tax

Computing MAT liability under the provisions of sec.115JB, deduction u/s 80HHC shall be allowed after setting off losses suffered on export of trading goods - AT
April 15, 2016 Case Laws Income Tax

TDS credit - there is no requirement in the law that the assessee itself should execute the works and it is not possible for any person, leave alone, a legal entity like....
April 15, 2016 Case Laws Income Tax

Amounts received by the assessee from various producers towards advances cannot be assessed as income of the assessee. - AT
April 15, 2016 Case Laws Income Tax

Assessee cannot be held to be liable to deduct tax at source from the Pay Channel Charges - AT
April 15, 2016 Case Laws Income Tax

If a person pays commission to the non-resident no TDS deduced from the payment - AT
April 15, 2016 Case Laws Income Tax

No justification to disallow the claim in respect of long term capital gain merely on the basis of information received from DDIT - AT
April 15, 2016 Case Laws Income Tax

Where the assessee has own and borrowed funds, a presumption can be made that advances for non-business purposes have been made out of the own funds and that the......
April 15, 2016 Case Laws Income Tax

Degree of burden under section 68 upon the assessee is to prima facie prove the nature of credit and then source which has to be proved by showing the identity,......
April 15, 2016 Case Laws Income Tax

No reason to denial of claim u/s 80IC on the ground of filing the return belatedly - AT
April 15, 2016 Case Laws Wealth-tax

Warehouse utilized for business purposes by the assessee hence exempt u/s 2(ea)(i)(3) of the Wealth Tax Act - AT
April 15, 2016 Case Laws Service Tax

Issuance of two show cause notice for the same period is not permissible in law as there cannot be double assessment for the period - HC
April 15, 2016 Case Laws Service Tax

Notice must contain particulars of facts and circumstance in support of an allegation of willfull suppression of material facts with intent to evade payment of service......
April 15, 2016 Case Laws Service Tax

Maintainability of Writ petition - as per law an authority cannot confer on itself jurisdiction to do a particular thing by wrongly assuming the existence of a certain......
April 15, 2016 Case Laws Service Tax

BAS - Commission received - Notional surplus earned from purchases and sale of space and not by acting for a client who has space or slot on a vessel comes under......
April 15, 2016 Case Laws Service Tax

Commissioner (A) has no power to remand the matter back to Original Authority for de-novo adjudication in terms of Section 35A(3) of Central Excise Act, 1944 w.e.f. 11.05.2011 - AT
April 15, 2016 Case Laws Central Excise

Service tax paid on Group Personal Accident Insurance (GPA) policy, General Insurance, Repair and Maintenance of Vehicles used for providing the taxable service, Vehicle....
April 15, 2016 Case Laws Central Excise

Cenvat credit - Goods not received in the factory - As per Rule, the onus of establishing that the goods have been received in the factory is on the person who has taken the credit - AT
April 15, 2016 Case Laws Central Excise

Classification - Brass granules - If copper predominates by weight, the brass granules has to be treated as copper granules - AT
April 15, 2016 Case Laws Customs

Once the Department had agreed to a second test report without reserving any right to rely upon the first test report, it is not open to the Department to contend that......
April 15, 2016 Case Laws VAT and Sales Tax

Benefit of exemption notification - Essential requirement for claiming exemption under N/N FD.11.CET.93(3) dated 31.03.1993, a unit should fall within the ambit of “new.....
April 15, 2016 Case Laws Indian Laws

Person who commits an offence under Section 138 of the N.I. Act is a company, the company as well as other person in charge of or responsible to the company for the......
April 14, 2016 Circulars Customs

CBEC issues instruction after the CESTAT had commented adversely, the casual manner in which the matter was handled by the Adjudicating Authority and the Commissioner (Appeal).
April 14, 2016 Circulars Service Tax

Clarification on issues regarding levy of Service Tax on the services provided by Government or a local authority to business entities - Circular
April 14, 2016 Case Laws Customs

Refund claim of 5% additional duty - even if there is no endorsement in the commercial invoices, the SAD of refund should be allowed. - AT
April 14, 2016 Case Laws VAT and Sales Tax

Seizure of 207 cartons of Raga Shampoo under 'Mal Roko Adesh' - DVAT - What the Court has found in the present case is a complete non-application of mind by the VATO,......
April 14, 2016 Case Laws VAT and Sales Tax

Works contract - a fundamental mistake which is committed by the authorities below is that foundation work or installation work, which is even considered as part of......
April 14, 2016 Case Laws Income Tax

Fact-situation in the present case does not suggest that the computation of price charged in the impugned international transaction done as per Section 92C of the Act is....
April 14, 2016 Case Laws Wealth-tax

Reassessment - addition of alleged urban land - A piece of vacated land cannot be excluded from taxable wealth simply because building has been constructed thereupon......
April 14, 2016 Case Laws Income Tax

Interest income received by the club from fixed deposit in bank cannot be form the house property and consequently this income is from other sources - there is no......
April 14, 2016 Case Laws Income Tax

Section 142 of the Act of 1961 allows the assessing officer to make an enquiry before the assessment - AO cannot invoke the provisions of Section 142(1) after an order......
April 14, 2016 Case Laws Income Tax

Business of yarn and textile brokerage and in the generation of power through windmills rightly claimed the benefit of deduction under Section 80IA - HC
April 14, 2016 Case Laws Income Tax

Appellant is engaged in the manufacture of cane sugar and industrial alcohol and generation of power through windmills and it has rightly claimed the benefit of......
April 14, 2016 Case Laws Income Tax

Noticee is a person covered under the treaty and being an enterprise of the UK, the same has fiscal domicile in the UK where it is based. Its income from operation of......
April 14, 2016 Case Laws Income Tax

Once the expenditure is found to be allowable as revenue expenditure as per provisions of the Income Tax Act,1961, the same are to be allowed as revenue expenditure......
April 14, 2016 Case Laws Income Tax

Assessee has deployed its owned funds for grant of interest free loans hence the additions with respect of interest as ‘income from other sources’ is ordered to be deleted - AT
April 14, 2016 Case Laws Income Tax

Reimbursement of expenses paid in connection with export consignment shipped from India to Lusaka(Zambia) cannot be disallowed invoking provisions of Section 40(a)(ia)......
April 14, 2016 Case Laws Income Tax

When the satisfaction was not recorded by AO for initiating proceeding under Section 158BD it cannot be said that there is any concealment of income by the assessee - AT
April 14, 2016 Case Laws Income Tax

Eligibility for exemption u/s 54F allowed even though the capital gain was invested in multiple residential units. - AT
April 14, 2016 Case Laws Income Tax

Suitability of CUP method cannot be rejected because of the commercial outcome of the transaction being in the nature of loss - AT
April 14, 2016 Case Laws Income Tax

Receipts from Indian entities on account of connectivity charges are not taxable in India. - AT
April 14, 2016 Case Laws Income Tax

Assessee has sold the chemical unit not as a going concern but itemized sale was made vide agreement and hence, the sale cannot be treated as slump sale - AT
April 14, 2016 Case Laws Income Tax

Recipient has already paid tax and evidence has been produced before the Assessing Officer as the recipient had claimed refund by filing the return. There is no revenue loss - AT
April 14, 2016 Case Laws Wealth-tax

A piece of vacated land cannot be excluded from taxable wealth simply because building has been constructed thereupon subsequently - AT
April 14, 2016 Case Laws Service Tax

Refund claim - Services needs to be reclassified by Revenue should be by issuing a show cause notice as reclassification in a refund claim is an incorrect appreciation......

1 ....77 78 79 808182 83 84 85........ 117

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