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 4301 to 4350 of 5838 Records

1 ....83 84 85 868788 89 90 91........ 117

April 2, 2016 Case Laws Income Tax

Disallowance of depreciation on software purchased by assessee - assessee could not produce the details whether it has hardware strength of installing such software - ......
April 2, 2016 Case Laws Income Tax

Once the advance made by the assessee was subject matter of taxation at the time of provision, the same cannot be added to the total income when it was actually written.....
April 2, 2016 Case Laws Income Tax

Revision u/s 263 - denial of benefit U/s 11 and 12 and not allowing depreciation -AO has formed one of the view but the ld CIT(Exemption) has formed another view on same....
April 2, 2016 Case Laws Income Tax

Interest earned on NSCs taxed - Since in the present case the NSCs were due way back on the date of maturity, therefore, the interest earned on the said NSCs are......
April 2, 2016 Case Laws Income Tax

Exemption u/s 54F - LTCG - transactions was done as a Karta of the HUF OR in his individual capacity - Revenue should equally allow the relief from such taxation where......
April 1, 2016 News Indian Laws

Request to Taxpayers to Avail Facility for Online Rectification
April 1, 2016 News Indian Laws

Gold Monetisation Scheme Liberalized to make it more attractive for potential depositors
April 1, 2016 Notifications FEMA

Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) Regulations, 2016 - Notification
April 1, 2016 Case Laws Service Tax

Refund of Service tax - nature of amendment - retrospective or prospective - Deletion of the condition of the Notification no. 41/2007 - ST is only reflective upon the......
April 1, 2016 Case Laws Service Tax

Cenvat credit in respect of Security Services provided to the residential colony of the employees situated adjacent to the factory premises is not admissible. - AT
April 1, 2016 Case Laws Service Tax

Refund - computation of period of limitation - In terms of Section 9 of General Clauses Act, 30/4/2009 has to be excluded therefore the period of one year is reckoned......
April 1, 2016 Case Laws Central Excise

Refund claims filed after a period of more than 5 years from the date of payment of duty - Revenue cannot be expected to grant suo-moto refund under Notification No.......
April 1, 2016 Case Laws Central Excise

Valuation of the goods - sale through depot - It is not in dispute that the appellant cleared the goods from their factory, at the price prevalent at the depot and......
April 1, 2016 Case Laws Central Excise

Valuation of Goods u/s 4 i.e Transaction Value or u/s 4A i.e MRP based value - as the goods are sold to the industrial consumers who in turn supplied these goods as......
April 1, 2016 Case Laws Customs

Eligibility for benefit of reduced Custom duty under Project Import Regulations, 1986 - as regulation no. 7 was not in the statute when the goods were imported, hence it....
April 1, 2016 Case Laws Customs

Determination of ownership - Competiting claims of title to seized goods - the declaration under the impugned order that the gold seized at the air port belongs to M/s......
April 1, 2016 Case Laws VAT and Sales Tax

Benefit of exemption Notification - Scope of the proviso to then main condition - Giving over due and extended implied interpretation to the proviso in the notification.....
April 1, 2016 Case Laws VAT and Sales Tax

Imposition of penalty - when an opportunity was already granted, second opportunity, in the facts and circumstances of the case and that too after fifteen years, is not.....
April 1, 2016 Case Laws Indian Laws

Negotiable Instruments - Cheque - To restrain negotiability, addition of words 'Not Negotiable' or “Account Payee Only' is necessary. A crossed bearer cheque can be......
April 1, 2016 Case Laws Indian Laws

The Appellate Bench should have applied more restraint and proceeded in accordance with law instead of making a roving enquiry. Such a step is impermissible and by no......
April 1, 2016 Case Laws Income Tax

An assessment order passed by the AO which is contrary to the mandatory requirement of Section 144C of the Act, is entirely without jurisdiction. - HC
April 1, 2016 Case Laws Income Tax

Failure to discharge TDS liability - evidence of expenditure towards fee paid to the lawyers and engagement of services of Chartered Accountant are sufficient......
April 1, 2016 Case Laws Income Tax

Business income/profits taxable in India as per the DTAA - payment made towards BEDS package for the refinery at Visakhapatnam - tds liability - payment in question was....
April 1, 2016 Case Laws Income Tax

Registration under section 12AA denied - the members of the management committee has siphoned off or misappropriated the income of the Society and thus the activity of......
April 1, 2016 Case Laws Income Tax

Transaction in shares/mutual fund by engaging PMS - receipt from sale of shares after conversion from stock in trade to investment has to be held as capital gain in......
April 1, 2016 Notifications Service Tax

Point of Taxation (Second Amendment) Rules, 2016 - Notification
April 1, 2016 Notifications Customs

Seeks to amend Baggage Rules, 2016 - Notification
April 1, 2016 Notifications Customs

Effective rates of basic duty of customs on specified goods imported by persons returning to India after a period of not less than 365 days of stay abroad during......
April 1, 2016 Notifications Customs

Effective rate of duty of customs on baggage - Articles imported into India by a passenger or a member of a crew as baggage - Notification
April 1, 2016 Case Laws Income Tax

Penalty u/s. 271(1)(c) - There is no provision in the IT Act for levying concealment of income u/s 271(1)(c) for non-filing of a return. The relevant provision is sec.......
April 1, 2016 Case Laws Service Tax

Allowability - Claim for refund of the tax paid as service tax on the renting of immovable property to them during the period 1.04.2008 to 31.03.2009 - appellant is not.....
March 31, 2016 Case Laws Service Tax

Application of time-limit of Section 11B of Service Tax Act, 1994 - the question of application of section 11B would not arise, as in the case, the refund of amount of.....
March 31, 2016 Case Laws Central Excise

Benefit of SSI Exemption - Appellant’s name of the company itself is M/s.Elac Marketing Pvt.Ltd. The company name itself has the word ‘Elac’ which is part of the......
March 31, 2016 Case Laws Central Excise

Interest on refund - respondent-assessee is not entitled to interest on delayed refund because the department has sanctioned the refund within a period of three months......
March 31, 2016 Case Laws Central Excise

Classification - these products (sl.no. 3 to 9) qualified to be considered as other chemical fertilizers and contain either nitrogen, phosphorous or potassium, which is.....
March 31, 2016 Case Laws Central Excise

Entitlement to capital goods CENVAT Credit - No reason is given for denying the credit on these items in the impugned order. Credit cannot be denied without reason arbitrarily - AT
March 31, 2016 Case Laws Central Excise

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that.....
March 31, 2016 Case Laws Central Excise

Liability to Central Excise duty on the amount received towards erection/ installation/commissioning charges - merely because the said activity is being undertaken by......
March 31, 2016 Case Laws Customs

Grant of waiver of demurrage charges - the Board having itself found no guideline was in place to cover the case of the petitioner, went on to say its case did not......
March 31, 2016 Case Laws Customs

Violation of Regulations 11(a), 11(d) and 11(n) of CBLR, 2013 - the appellant totally failed to discharge its duties as CHA as laid down in Regulation 11 of CBLR 2013. -....
March 31, 2016 Case Laws Customs

Prohibition on goods imported through Notification No. 1/64-Cus dated 18th January 1964 under section 11 - Import of parts of air conditioners but were found to lack......
March 31, 2016 Case Laws Income Tax

Condonation of delay - The statutory remedy of appeal having come into existence on 01.06.2015, cannot be stretched retrospectively for extending the benefit as claimed.....
March 31, 2016 Case Laws Income Tax

Entitlement to exemption u/s.10(23C)(vi) - Merely because the Assessee School does not have power to purchase, acquire, or sell the property, does not mean that the......
March 31, 2016 Case Laws Income Tax

Security deposit collected from its members refundable - whether receipts does not partake the character of income? - Held No - AT
March 31, 2016 Notifications FEMA

Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) (Fifth Amendment) Regulations, 2016 - Notification
March 31, 2016 Notifications Companies Law

Companies (Indian Accounting Standards) (Amendment) Rules, 2016 - Notification
March 31, 2016 Case Laws Income Tax

Exemption u/s 54B - assessee has purchased agricultural land in the name of his wife and the payment was made by the assessee from his own source through banking channel....
March 31, 2016 Case Laws Income Tax

Penalty imposed u/s 271(1)(c) - Penalty cannot be levied on the basis, merely of an estimate of cost of construction of a building built by an assessee with his funds - AT
March 31, 2016 Case Laws Income Tax

MAT computation - Assessment u/s 115JA - AO does not have the jurisdiction to go beyond the net profit shown in the profit and loss account except to the extent provided....
March 30, 2016 Notifications Companies Law

Companies (Auditor's Report) Order, 2016 - Notification

1 ....83 84 85 868788 89 90 91........ 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

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...