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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4101 to 4150 of 5838 Records

1 ....79 80 81 828384 85 86 87........ 117

April 13, 2016 Case Laws Indian Laws

Order passed under section 14 of the SARFAESI Act is not amenable to the revisional jurisdiction as provided under section 397 of the Code - HC
April 12, 2016 Circulars Central Excise

Clarification regarding re-refined used or waste-oil - for a re-refining unit, the test for levy of Central Excise duty is whether the lubricating oil (produced from the....
April 12, 2016 Case Laws Income Tax

Exemption u/s 10(37) allowed on compensation received from the Surat Municipal Corporation for acquisition of lands - HC
April 12, 2016 Case Laws Income Tax

Lesser deduction of tds - in case of bona fide wrong impression, if the deduction is at a lesser rate, the same cannot be a ground for disallowance by invoking the......
April 12, 2016 Case Laws Income Tax

MAT applicability - Provisions of sec.115JB are not applicable to the banking company - AT
April 12, 2016 Case Laws Income Tax

investments made by the banking company should be treated as a business asset of the banking company or stock-in-trade - AT
April 12, 2016 Case Laws Income Tax

Losses and depreciation of the years earlier to the initial assessment year which have already been absorbed against the profits of other business cannot be notionally......
April 12, 2016 Case Laws Income Tax

When the speculative transactions were covered under sec.43(5) of the Act and the loss incurred in those transactions was liable to treated as speculative loss and not......
April 12, 2016 Case Laws Income Tax

Loss on commodity transactions is a normal business loss and allowed to be set off against the speculative income - AT
April 12, 2016 Case Laws Income Tax

Payments made for hiring of cranes, the provisions of section 194C would apply and not 194I - AT
April 12, 2016 Case Laws Income Tax

Section 80IB(10) Clause (d) amended with effect from April 1, 2005, is prospective and not retrospective and hence could not be applied for the period prior to April 1, 2005 - AT
April 12, 2016 Case Laws Income Tax

Assessment against a company which was non-existent is invalid - AT
April 12, 2016 Case Laws Income Tax

No TDS u/s 194H as nature of expenditure in the nature of cash discount and not in the nature of commission on sales - AT
April 12, 2016 Case Laws Income Tax

Net profit rate of the eight percent is most appropriate as provided under section 44AD for retail business having business turnover not exceeding ₹ 60 lacs - AT
April 12, 2016 Case Laws Income Tax

Merely because the purchaser has joined the flats and the built-up area of the flat is exceeded more than 1000 Sq. ft., the assessee cannot be denied benefit u/s. 80IB(10)- AT
April 12, 2016 Case Laws Income Tax

Computation of deduction u/s 10A - uniformity in the ingredients of both the numerator and the denominator of the formula - AT
April 12, 2016 Case Laws Income Tax

Revision u/s 263 - CIT(A) does not have any jurisdiction over those issues which have not been considered by the AO. - AT
April 12, 2016 Case Laws Income Tax

No rendering of any services and the payment is not made for any managerial services to RCDF, therefore, payment can neither be held as liable for TDS U/s 194H of the......
April 12, 2016 Case Laws Income Tax

Item sold in scrap i.e. Tin, iron scrap, plastic drum etc. is not scrap generated from manufacturing process - No liability to deduct TCS U/s 206C - AT
April 12, 2016 Case Laws Income Tax

Assessee was required to deposit the employees PF and ESIC contribution into the government account within the due date, including grace period allowed by the respective....
April 12, 2016 Case Laws Income Tax

Revision u/s 263 - even if there was any enquiry, even inadequate, that would not by itself give any occasion to the Commissioner to pass orders u/s. 263 of the Act,......
April 12, 2016 Case Laws Income Tax

Value determined by the City Civil court considered by the AO as the closing WIP acceptable - AT
April 12, 2016 Case Laws Income Tax

If the assessee claims exemption u/s 11 under Chapter III of the Act, it cannot claim depreciation u/s 32 - AT
April 12, 2016 Case Laws Income Tax

Entitlement to the benefit of the provisions of section 115A of the Act to the assessee company having no PE in India in the form of fixed place of business - grossing......
April 12, 2016 Case Laws Wealth-tax

Valuation for the purpose of Wealth tax - WDV of cars was held as basis of market value in the absence of any material produced by the Revenue to show that WDV didn’t......
April 12, 2016 Case Laws Service Tax

Pandal or Shamiana services - Nature of premises has no relevance on tax liability - Lighting up of Government buildings and temples cannot be excluded from the scope of....
April 12, 2016 Case Laws Service Tax

If tax liability is discharged by the main contractor as per the applicable legal provisions, it cannot be said that the main contractor is acting as an gent to......
April 12, 2016 Case Laws Service Tax

Pandal or Shamiana contractor service - appellant’s activity of providing lights and light fittings in connection with decoration of such place are correctly......
April 12, 2016 Case Laws Service Tax

Period of limitation - Refund claim - Additional documents sought by Revenue to satisfy themselves that service provider has paid 100% Service Tax cannot be said that......
April 12, 2016 Case Laws Service Tax

Cenvat credit - Information Technology software services - Such services are made taxable by Clause (zzzze) of Sec. 65(105) of Finance Act, 1994 with effect from......
April 12, 2016 Case Laws Customs

Release of seized goods - Despite the waiver of right to be given a SCN u/s 110(2), if no adjudication order was passed for a period of one year after the seizure, the......
April 12, 2016 Case Laws Customs

Penalty - under Section 114A of the Customs Act - to impose penalty u/s 114A act of collusion, willful mis-statement or mis-representation needs to be proved - as not......
April 12, 2016 Case Laws Customs

Submission of fraud document - for claiming exemption under Notification No. 84/97-CUS dated 11/11/1997 - If fraud is involved, in the eye of law such documents had no......
April 12, 2016 Case Laws Customs

No Recovery of erroneously granted excess draw back in terms of Rule 16 can be made without issuance of show cause notice by the proper officer - AT
April 12, 2016 Case Laws VAT and Sales Tax

Denial of ‘C’ Forms - Inter-state sale - If movement of goods is occasioned in the lease agreement and pre-conditions viz. registered dealer and goods mentioned in......
April 12, 2016 Case Laws VAT and Sales Tax

Waiver of penalty - under Amnesty Scheme - Person who pays part tax and interest would be entitled, while calculating the tax dues, under clause 3 of the Amnesty Scheme.....
April 12, 2016 Case Laws Income Tax

Assessment u/s 153A - as the assessments in both these cases passed u/s. 153A r.w.s. 143(3) were not made, based on any incriminating material found or seized during the....
April 12, 2016 Case Laws Income Tax

Loan from Govt. of India and UP Government, for the purpose of business, hence the interest in question is allowable u/s 36(1) - AT
April 11, 2016 Case Laws Service Tax

Amendment relating to Payment of service tax by Senior Advocates on the basis of issue of memorandum of fees - notifications will remain stayed insofar as such......
April 11, 2016 Case Laws Income Tax

Refundable amount utilized by the Department hence interest was payable under Section 244(1A) - SC
April 11, 2016 Case Laws Income Tax

Central excise duty refund due to the assessee is part of the profit derived from the industrial undertaking and therefore the assessee was eligible for deduction under.....
April 11, 2016 Case Laws Income Tax

Expenses incurred for obtaining feasibility report, on the possibility of setting up projects, etc. is revenue in nature - AT
April 11, 2016 Case Laws Income Tax

Stay of demand - Delay in deciding the appeal cannot be attributed to the assessee - There is nothing on record to show when the order was communicated to the assessee - AT
April 11, 2016 Case Laws Income Tax

Benefit of indexation - NRI assessee who had purchased shares in Indian currency would be entitled to benefit of second proviso to Sec. 48 on sale of equity shares in question. - AT
April 11, 2016 Case Laws Income Tax

UP Sahakari Chini Mill Sangh Limited and Sakkar Vikash Nikdhi are not covered by the definition of Public Financial Institutions / State Finance Institutions/ State......
April 11, 2016 Case Laws Income Tax

Short term capital loss - Just because a transaction results in a tax benefit, unless it is a sham transaction, it cannot be ignored - No justification in declining the.....
April 11, 2016 Case Laws Income Tax

Interest income of the assessee from fixed deposit is not “business income” but “income from other sources”- AT
April 11, 2016 Case Laws Income Tax

Interest paid to third parties falls under the head “business expenditure” which is liable to be deducted while computing the net profit - AT
April 11, 2016 Case Laws Income Tax

Advances taken against the supply are not covered by the provisions of Deemed dividend u/s 2(22)(e) - AT
April 11, 2016 Case Laws Income Tax

Reopening of assessment on the basis of Volckar committee report to be annulled - AT

1 ....79 80 81 828384 85 86 87........ 117

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H: Cash found in lockers linked to temple trust and educational foundatio...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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A: Director Identification Number

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