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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4351 to 4400 of 5838 Records

1 ....84 85 86 878889 90 91 92........ 117

March 30, 2016 Notifications Companies Law

Companies (Share Capital and Debentures) Second Amendment Rules, 2016 - where all members of a company agree, the offer for buy-back may remain open for a period less......
March 30, 2016 Case Laws Income Tax

TDS u/s 194J - transaction charges paid by a member of the Bombay Stock Exchange to transact business of sale and purchase of shares - whether amounts to payment of a......
March 30, 2016 Case Laws Service Tax

Seeking release of payments due to the petitioner along with suitable interest - in the absence of any contract between the petitioner and the first respondent with......
March 30, 2016 Case Laws Service Tax

Seeking direction for refund and release of security deposit of ₹ 24,21,125/- - Amount of Service tax paid by Corporation on behalf of the petitioner - ......
March 30, 2016 Case Laws Service Tax

Recovery of Service tax from service recipient - the Corporation must be allowed to recover such charges on the computation of unpaid rentals to be paid by the......
March 30, 2016 Case Laws Indian Laws

Charge of corruption against the Superintendent of Central Excise, Service Tax Cell, Chennai, Commissionerate - the appellant/accused guilty under the sections mentioned....
March 30, 2016 Case Laws Service Tax

The penalty imposed on the appellant is unwarranted as the Service Tax liability and interest thereof was paid by the appellant before the issuance of show-cause notice.....
March 30, 2016 Case Laws Central Excise

Refund claim rejected - bar of limitation - Relevant date - Since, the second component of the limitation i.e. the relevant date from which the limitation period is to.....
March 30, 2016 Case Laws Central Excise

Dismissal of refund claim - Export of goods - If the refund of service tax paid on input services is not allowed to the appellant then the said taxes would have to be......
March 30, 2016 Case Laws Central Excise

Demand of excise duty / reversal of cenvat credit - shortages of raw material - the shortages found are very minor in nature, i.e. 0.6% which is well accepted in......
March 30, 2016 Case Laws Central Excise

Entitlement to claim cenvat credit on barbed wire being accessory to the transmission tower - whether the said accessory falls in the definition of ‘input' under Rule......
March 30, 2016 Case Laws Central Excise

Demand of duty and penalty on the quantity of goods shown in the respective small chits/papers - In absence of cogent and corroborative evidences showing production and.....
March 30, 2016 Case Laws Customs

Demand of Interest - Department is unable to deny that neither Section 114A nor Section 28AB could have been invoked as far as the SCN issued to the Petitioner was......
March 30, 2016 Case Laws Customs

Eligible benefit of the notification could not be extended to assessee due to an error and non updation of the program in the EDI system, cannot be held against an......
March 30, 2016 Case Laws Income Tax

Validity of assessment u/s 153C - real owner of the document seized - the presumption cast under provisions of section 132(4A) of the Act, comes into play. - even the......
March 30, 2016 Case Laws Income Tax

Eligibility of exemption claimed u/s. 10B on call centre operation - It is not in dispute that a call centre operation has been duly notified as IT enabled services and....
March 30, 2016 Case Laws Income Tax

Exemption u/s 54F - long term capital gains (LTCG) - it is undoubtedly clear that as on the date of transfer of original asset, the assessee has owned two residential......
March 30, 2016 Case Laws Income Tax

Disallowance of carry forward of loss - Since no claim of set off of loss is made by the assessee in this year the action of AO in rejecting to allow carry forwarded is.....
March 30, 2016 Case Laws Income Tax

Nature of receipts of the assessee - income from salary or professional receipts - No employee and employer relationship - The sole reason given by the authorities below....
March 30, 2016 Case Laws Income Tax

Penalty u/s 271B - accounts of the assessee from speculative business were not audited u/s 44AB - the notional value of such speculative transactions cannot be held as.....
March 30, 2016 Case Laws Income Tax

Computation of income from business u/s 45(2) when a capital asset converted into stock in trade - A.O. was not correct in adopting gross land for computing long term......
March 30, 2016 Case Laws Income Tax

Disallowance of deduction u/s 80P(2)(i) - addition of gross interest income treating interest received from banks and govt. securities as income from other sources u/s......
March 29, 2016 Circulars Customs

Prevention of use of non-genuine transferable duty credit scrips or DFIA (duty free import authorizations) - Circular
March 29, 2016 Circulars Income Tax

Clarifications for implementation of FATCA and CRS - Order-Instruction
March 29, 2016 Case Laws Service Tax

Recovery of dues said to be payable - Attachment of bank accounts on the ground that another entity has not paid the service tax - when the petitioner company is a......
March 29, 2016 Case Laws Service Tax

Classification of services - the action of the respondent is management of immovable property and nothing has brought to our notice which indicates that the respondent......
March 29, 2016 Case Laws Service Tax

Rejection of refund claims - In the absence of any appeal against such an order of appellate authority, the adjudicating authority has not followed settled principle of....
March 29, 2016 Case Laws Service Tax

The Service Tax liability on ‘Management Consultancy Services' was in nascent stage when the Audit Party brought to the knowledge of appellant that Service Tax liability....
March 29, 2016 Case Laws Central Excise

Doctrine of unjust enrichment - It is seen from the extract of the C.A. certificate that the excise duty paid in respect of gauges was charged as expenditure during the.....
March 29, 2016 Case Laws Central Excise

Manufacture - processed fabrics - embossing and pleating are temporary in nature - the process of pleating and embossing does not amount to manufacture. - AT
March 29, 2016 Case Laws Central Excise

CENVAT credit denied on the condition that the capital goods so supplied by M/s. ITC Ltd. is not a financing company - There is no dispute that the capital goods so......
March 29, 2016 Case Laws Central Excise

Suo moto availement of credit of duty - excess paid duty adjusted against short paid duty - Cause of action started from the date when the differential duty paid by the.....
March 29, 2016 Case Laws Central Excise

Recovery of cenvat credit - There is no need to maintain separate records for returned goods. The appropriate duty has been paid when the returned goods were cleared. - AT
March 29, 2016 Case Laws Central Excise

Surrender of Central Excise Registration - Even, if it is assumed that appellant's registration should not be cancelled, in such case new registration to any other......
March 29, 2016 Case Laws Customs

If the petitioner has misused his IEC, it is the matter for that Authority to consider the issue. The Customs Authority may bring it to the notice of that Authority......
March 29, 2016 Case Laws Customs

Sustainability of enhancement of value done under Rule 5 of the Customs Valuation Rules, 1988 - no evidence led by the Revenue to counter the values declared by the......
March 29, 2016 Case Laws Customs

Invokation of extended period of limitation - It is well settled that when at the level of Tribunal there was difference of opinion regarding includibility of the......
March 29, 2016 Case Laws Indian Laws

The nomenclature Chief Metropolitan Magistrate referred to in Section 14 is inclusive of Chief Judicial Magistrate in non- metropolitan area and as such the Chief......
March 29, 2016 Case Laws Income Tax

Revision u/s 264 in favor of assessee - Commissioner has rejected the revision petition u/s 264 on the ground of that the Petitioner did not comply with the mandatory......
March 29, 2016 Case Laws Income Tax

Entitlement to the benefit u/s 10(22A) - whether private limited company cannot come within the purview of the word "Institution", used in section 10(22A)? - When the......
March 29, 2016 Case Laws Income Tax

Deemed dividend u/s.2(22)(e) - assessee could not justify that the advance given by the company to the assessee is for business purposes. - additions confirmed - AT
March 29, 2016 Case Laws Income Tax

Reimbursement of bank guarantee commission - TDS u/s.194A @10% OR u/s.194C @2% - revision u/s 263 - bank guarantee commission does not come under the purview of interest....
March 29, 2016 Case Laws Income Tax

Registration under section 12AA denied - assessee is not carrying on the charitable activity of imparting education, but is only holding education summits to facilitate.....
March 29, 2016 Case Laws Income Tax

Transfer pricing adjustment - determination of ALP - merely because the assessee-company incurred more expenditure on AMP compared to the expenditure incurred by......
March 29, 2016 Case Laws Income Tax

Powers of CIT(A) u/s 251 - enhancement of income - whenever question of taxability of income from new source of income is concerned, which has not been considered by the....
March 28, 2016 Case Laws Service Tax

Transport of passengers on domestic routes through its helicopters - the contracts were invariably between the appellant and the charter parties who hired appellant’s......
March 28, 2016 Case Laws Service Tax

Eligibility for refund of accumulated CENVAT credit - Rule 5 of CCR - there was no taxability of any service provided by respondent prior to registration. Accordingly,......
March 28, 2016 Case Laws Service Tax

Club or association service - without ascertainment of the receipts as quid pro quo for an identified service, demand of tax on amount transferred from an individual to....
March 28, 2016 Case Laws Service Tax

Demand of Service tax - the terms of the contract being very clear as an indivisible one, vivisection for the purpose of levying service tax on ‘erection, installation.....
March 28, 2016 Case Laws Central Excise

SSI Exemption - Clubbing of clearance value of the proprietaryship firm with the private limited company -, it is evident from the records that there was no......

1 ....84 85 86 878889 90 91 92........ 117

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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...