Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

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

Home

Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

Filter:

Showing 4451 to 4500 of 5838 Records

1 ....86 87 88 899091 92 93 94........ 117

March 25, 2016 Case Laws Customs

Entitlement for Custom duty drawback - Finished goods were removed under bond without payment of duties - Petitioners have availed of the benefits under Rule 19(2) ibid,....
March 25, 2016 Case Laws Customs

Classification of importers of poppy seeds - cap on import of poppy seeds - It could be seen that even an importer, who continuously imports for a period of two years,......
March 25, 2016 Case Laws Income Tax

Amounts received from Indian associated enterprises - whether were in the form of interest or discounting charges? - The true nature of transaction cannot alter merely......
March 25, 2016 Case Laws Income Tax

Disallowance u/s 40A - CIT(Appeals) restricted the rate of interest to 15% as against 18% claimed by the assessee - In the case of market loans, no security is given......
March 25, 2016 Case Laws Income Tax

Exemption from long term capital gain u/s 54B and 54F - where an appellant satisfies the first condition prescribed under section 54B(1) and at the same time, neither......
March 25, 2016 Case Laws Income Tax

Disallowance of depreciation - Addition towards Film Software Library as the same is not intangible asset and it is to be treated as Plant & Machinery - depreciation @......
March 25, 2016 Case Laws Income Tax

Penalty under section 271C - failure to deduct tax on payment made on account of salary - No contumacious conduct can therefore be attributed to the assessee - No penalty - AT
March 25, 2016 Case Laws Income Tax

TDS u/s 195 - disallowance under section 40(a)(i) on account of any retrospective amendment - It is a trite legal maxim. “lex non cogit ad impossiblia” which means that,....
March 24, 2016 Case Laws Income Tax

Eligibility of exemption u/s Sec.10(23C)(vi) - the petitioner had multiple objectives and therefore, did not exist solely for educational purpose - assessee does not......
March 24, 2016 Case Laws Income Tax

TDS on the enhanced amount compensation - TDS is only liable to be deducted on the enhanced amount and not on interest. - HC
March 24, 2016 Case Laws Income Tax

Disallowance u/s 43B rw.s. 37(1) - the liability to pay the premium to BMC on transfer of lease-hold rights of the land owned by the BMC in favour of purchaser/assignees....
March 24, 2016 Case Laws Income Tax

Sale of software as part of machinery - amount of sales consideration received by the assessee on account of sale of machine along with it operating software would not......
March 24, 2016 Case Laws Income Tax

MAT - the profit on sale of the land has to be treated as agricultural income. Therefore, if any such income is credited to the Profit & Loss account, the same has to......
March 24, 2016 Case Laws Income Tax

The capital gains computed upto the date of conversion of land into stock-in-trade has to be set off against the business loss computed on sale of the stock-in-trade - AT
March 23, 2016 Case Laws Central Excise

Remission of Central Excise duty - they had not given any specific intimation to the Dept. the time and date of the proposed destruction. Removal of goods from Bonded......
March 23, 2016 Case Laws Central Excise

Manufacture - complete food tray as served to the passengers on board the aircraft - Out of Food preparations as contained in the food tray served to the passengers on......
March 23, 2016 Case Laws Customs

Refund claim of SAD paid - unjust enrichment - In the revised balance sheet the amount of refund claim is indicated as "amount receivable" which indicates that the......
March 23, 2016 Case Laws Customs

Validity of show cause notice - Issued with pre-judged mind - When the first respondent had issued the show cause notices with pre-judged mind, there is no purpose in......
March 23, 2016 Case Laws VAT and Sales Tax

Collected of cheque at the time of inspection - no dealer would be coerced by the officers of the DT&T to make payment of any amount either towards alleged tax dues or.....
March 23, 2016 Case Laws Indian Laws

Having invoked a constitutional remedy before the High Court under Article 226 of the Constitution of India, the petitioner cannot, under Law, file another petition......
March 23, 2016 Case Laws Indian Laws

Offence punishable under section 138 and 142 of the Negotiable Instruments Act, 1881 - Whatever defence has been taken by the accused respondents as pointed out by the......
March 22, 2016 Case Laws Income Tax

Attachment of bank account - any action to recover taxes adopting coercive means is not permissible till the petitioner's application for stay under Section 220(6) of......
March 22, 2016 Case Laws Income Tax

Reopening of assessment - AO has no power to review; he has the power to re-assess. But re-assessment has to be based on fulfillment of certain pre-condition and if the.....
March 22, 2016 Case Laws Income Tax

Carry forward of excess application of income over the income - Unfortunately, the details of such income and application of income in the earlier year is not available.....
March 22, 2016 Case Laws Income Tax

Levy of penalty u/s 272A(2)(k) - assessee could not upload the quarterly statement in respect of the tax deducted at source - in respect of those deductees whose PAN is.....
March 22, 2016 Case Laws Income Tax

Tds u/s 194C - non deduction of tds on hamali charges paid to daily labourers employed by the assessee -Just because the payments are made through the mestri, the A.O.......
March 22, 2016 Case Laws Income Tax

Revision u/s 263 - section 292BB of the Act can be made applicable only for assessment or reassessment proceedings and the same cannot be made applicable for revisional.....
March 22, 2016 Case Laws Income Tax

Transfer pricing adjustment - Berry ratio selected as most appropriate method for determining the ALP - since the assessee had incurred abnormal expenses for specific......
March 22, 2016 Case Laws Service Tax

Cenvat credit - service tax paid by the sub-broker - there is no evidence to elevate such suspicion to a level to come to an inference that the higher commission (than.....
March 22, 2016 Case Laws Service Tax

CENVAT Credit - eligibility of input services - By denying credit on all the input services, it seems to appear that the appellants has not availed any input service for....
March 22, 2016 Case Laws Service Tax

Cenvat Credit wrongly taken for the period April 2009 to November 2009 - Sometimes such unintentional mis-happenings / mistakes do take place for which the appellant is....
March 22, 2016 Case Laws Central Excise

Recovery of interest on the cenvat credit wrongly taken - the appellant is liable to discharge interest liability paid subsequently under protest to the respondent. - AT
March 22, 2016 Case Laws Central Excise

Recovery of dues pending against predecessor of the premises from the subsequent purchaser of the premises in auction - When the appellant took over the possession of......
March 22, 2016 Case Laws Customs

Leviability of anti-dumping duty - appellant has correctly declared the good as "Energy saving 32W 4 U shaped tubes" as it is an item of 32W, therefore it does not come....
March 22, 2016 Case Laws Customs

Platinum imported but found shortage - terms of policy even violated in so far as they have consumed platinum much in excess of the prescribed process loss prescribed......
March 22, 2016 Case Laws Companies Law

The scheme of demerger of which sanction is sought appears to be only a device for avoidance of obligation towards capital gains tax and stamp duty and also falls foul......
March 22, 2016 Case Laws Indian Laws

Bouncing of cheques - appellant having already been convicted under Section 138 of the Negotiable Instruments Act, 1881 - it is a clear case of abuse of the process of......
March 21, 2016 Case Laws VAT and Sales Tax

Principles of natural justice - it was the assessee, who invited the attention of the Tribunal to the balance sheet - the Tribunal is entitled to come to its own......
March 21, 2016 Case Laws Income Tax

Wherever under the DTAA’s. Make available clause is found, then as there is no imparting, the payment in question is not ‘FTS’ under the Treaty and when there is no......
March 21, 2016 Case Laws Service Tax

Exemption from service tax on construction service provided in case of religious use but not to charitable purpose - clause 13(c) of Notification No. 25/2012-ST, dated......
March 21, 2016 Case Laws Service Tax

The appellants are eligible for refund under Rule 5 of CCR read with Notfn No.12/2003 as amended on the input services i.e. Company Secretary Service, Chartered......
March 21, 2016 Case Laws Service Tax

When the assesse is not disputing his liability for discharging the statutory obligations and has paid the entire tax alongwith the interest and 25% of the penalty and......
March 21, 2016 Case Laws Service Tax

Imposition of penalties for the period 2007-08 to 2010-11 - Sections 76 & 78 of the Finance Act, 1994 - if the show cause notices are issued after the date of......
March 21, 2016 Case Laws Service Tax

Liability of tax on extended warranty service between October 2005 and September 2010 - Mere coverage by the extended warranty scheme does not, of itself, create an......
March 21, 2016 Case Laws Central Excise

Valuation of goods sold through dealers - inclusion of the expenditure incurred by the wholesale dealers in the assessable value of the goods sold by the appellant to......
March 21, 2016 Case Laws Central Excise

Eligibility of quantity discount - as cash discount is something which is "known" at or prior to the clearance of the goods, being contained in the agreement of sale......
March 21, 2016 Case Laws Companies Law

If contract expressly bars award of interest pendente lite, the same cannot be awarded by the Arbitrator. - the bar to award interest on delayed payment by itself will......
March 19, 2016 Circulars RBI

Scheme for Collection of Dues of (i) Central Board of Direct Taxes (ii) Central Board of Excise and Customs (iii) Departmentalised Ministries Account - Reporting and......
March 19, 2016 Circulars Income Tax

Revised Form-A Prescribed in Manual on Exchange of Information issued by CBDT Officers dealing with Exchange of information Foreign Tax Authorities - Circular
March 19, 2016 Circulars Income Tax

Large number of penny stock companies, whose share prices were artificially raised on the Stock Exchanges in order to book bogus claims of Long Term Capital Gains or......

1 ....86 87 88 899091 92 93 94........ 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...

↑Top