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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4501 to 4550 of 5838 Records

1 ....87 88 89 909192 93 94 95........ 117

March 19, 2016 Circulars Income Tax

Direction to issue necessary instructions to the field formations to effectively utilise NMS and AIMS of EFS module to achieve the targets for the widening of the tax base.
March 19, 2016 Circulars Income Tax

Guidance Notes on Implementation of Reporting Requirements under Rules 114F to 114H of the Income -Tax Rules - Circular
March 19, 2016 Case Laws Service Tax

Taxability - Section 65 (105) (zb) - Photography services - It is pertinent to mention that bona fide belief is the belief of a reasonable person operating in an......
March 19, 2016 Case Laws Central Excise

Cenvat credit disallowed - These returns do not require listing of the goods on which the credit has been taken and therefore the respondent cannot be held guilty of......
March 19, 2016 Case Laws Central Excise

Eligible to avail CENVAT Credit on cascades, various compressors installed at DBS for dispensing the CNG into the vehicles or otherwise - the credit of duty paid on......
March 19, 2016 Case Laws Customs

Refund of excess amount erroneously collected - while making payment the portal displayed a message "Bank away server application error", whereby, the payment got......
March 19, 2016 Case Laws Customs

Test of Unjust enrichment - Refund consisting differential fine and penalty - proviso to sub-section (2) of Section 27 of Customs Act, 1962 deals with applicability of.....
March 19, 2016 Case Laws Customs

Validity of Commissioner's order - Revokation of CHA licence - the order is invalid, as there is a clear and fatal violation of the clear procedure mandated for......
March 19, 2016 Case Laws Income Tax

Denial of credit of TDS - the sub-contractor has not made any claim for being given credit for the tax deducted at source by the Government from the bills of the......
March 19, 2016 Case Laws Income Tax

TDS u/s 195 - TDS on the bank guarantee commission paid to a foreign bank - no income can be said to have accrued or arisen in India to the VTB bank u/s 4, 5 and 9 of the Act. - AT
March 19, 2016 Case Laws Income Tax

Disallowance of the premium paid - Since the assessee has ignored the premium paid on purchase of bonds and claimed the same also as interest, it is not an allowable expenditure - AT
March 19, 2016 Case Laws Income Tax

Applicability of section 292C - Presumption as to assets, books of account, etc - AO could not have attributed the entries in the seized documents to the assessee - the.....
March 19, 2016 Case Laws Income Tax

Deemed dividend addition u/s 2(22) - Loan or Advance - The fact that the rents payable by PIPL to the Assessee were adjusted against the monies refundable by the......
March 19, 2016 Case Laws Income Tax

TDS u/s 192 or 194J - The difference between this clause in two types of agreements itself goes to prove that doctors who are engaged on retainership basis are not the.....
March 18, 2016 Notifications Income Tax

Income-tax (6th Amendment) Rules, 2016 - Method of determination of period of holding of capital assets, being a share or debenture of a company, which becomes the......
March 18, 2016 Case Laws Service Tax

Imposition of penalty - amended Section 78 shall clearly apply at the time of Adjudication of the show cause notice. Therefore, the penalty is imposable equal to 50% of.....
March 18, 2016 Case Laws Service Tax

Leviability of Service tax - Works Contract - Services rendered both labour and supply of material for the period prior to 01.06.2007 - no service tax is leviable here.....
March 18, 2016 Case Laws Service Tax

Imposition of penalty under Section 77 & 78 of Finance Act, 1994 - When there was amendment of the law to grant immunity from persecution in terms of the Finance Act,......
March 18, 2016 Case Laws Service Tax

Business auxiliary services or mailing list compilation and mailing services - taxability of Commission received on franking received from the Department of Posts - We......
March 18, 2016 Case Laws Central Excise

Computation of assessable value - integration and commissioning charges of the machines cannot be included in the transaction/assessable value of the machines. - AT
March 18, 2016 Case Laws Central Excise

Duty demand on the clearance of coffee decoction for testing and destruction in the appellant's factory premises - the testing of the coffee decoction is in the......
March 18, 2016 Case Laws Central Excise

Valuation of physician samples manufactured by the appellant and sold to the brand owner - Applicability of provisions of Section 4(1)(a) - . When we find that price was....
March 18, 2016 Case Laws Central Excise

Classification - Oxy-Tetracycline Hydrochloride Skin Ointment 5G/15G, Oxy-Tetracycline Hydrochloride AF Tabs and Oxy-Tetracycline 500mg Capsule - Ld. Commissioner has......
March 18, 2016 Case Laws Central Excise

Duty demand on the removal of scraps - assessee availed CENVAT credit on the capital goods - e appellant had not disclosed the clearance of scrap to the Department and......
March 18, 2016 Case Laws Income Tax

Recovery of tax dues - Consent from BIFR - even coercive action to recover the dues in terms of the Income Tax Act would require the consent from BIFR in terms of the......
March 18, 2016 Case Laws Income Tax

Short term capital loss on sale of shares - When the provisions of Section 43 (5) is not applicable to the facts of this case, the contention that the case of the......
March 18, 2016 Case Laws Income Tax

TDS U/S 194I - disallowance u/s 40(a)(ia) - compensation paid by the assessee to the tenants towards alternative accommodation not being in the nature of rent as defined....
March 18, 2016 Case Laws Income Tax

Expenses incurred during the year on account of advertisement and publicity - here is no concept of deferred revenue expenditure in Income-tax laws. The genuineness of......
March 18, 2016 Case Laws Income Tax

TDS u/s 194C - disallowance u/s 40(a)(ia) - the hardship in such an event would be taxing an Assessee on a higher income in one year and taxing him on lower income in a....
March 18, 2016 Circulars Income Tax

Revenue Audit objection should be accepted and remedial action should be taken in a case where the audit objection relating to an error of facts or an issue of law is......
March 18, 2016 Case Laws Income Tax

Disallowance of speculation loss - purchase and sale of silver and other metals by holding such loss as bogus and inadmissible -Both the parties are confirming the......
March 18, 2016 Case Laws Income Tax

Nature expenditure incurred on repairs and maintenance - This repair necessitated due to use of high V.M. and low ash contents of imported coal, which resulted in......
March 18, 2016 Case Laws Income Tax

Addition on capital gains - the expenditure recorded by the developer being business expenditure having no direct nexus with construction cannot be adopted as cost of......
March 17, 2016 Case Laws Service Tax

Cenvat credit - Internet service, web-hosting service and content service is wholly attributable to the activity of rendering taxable output service. Thus, the demand......
March 17, 2016 Case Laws Central Excise

Liability to pay duty on clearance of structural scrap - duty demand alleging suppression of facts - When there is no clearance of inputs or capital goods as such,......
March 17, 2016 Case Laws Central Excise

100% EOU - whether the benefit of Central Excise (Removal of goods at concessional rate of duty for manufacture of Excisable goods) Rules, 2001 is available to 100% EOU - Held Yes - AT
March 17, 2016 Case Laws Central Excise

Ineligibility for the SSI benefit - determination of turnover - the amount which has been deducted from their account by the buyers for its delay in execution in......
March 17, 2016 Case Laws Customs

Levy of anti-dumping duty - Software downloaded electronically - Absence of mechanism to levy and collect duty - no duty can be levied and collected on software......
March 17, 2016 Case Laws Customs

Proper authority for issuing show cause notice - Whether DRI is or not - comparison with the price of such imports cannot cause any prejudice to the appellant because it....
March 17, 2016 Case Laws Customs

Classification - the classification has been determined on the basis of the length of the flock fibres being between 0.45 limited to 0.5 mm which was never contested and....
March 17, 2016 Case Laws Customs

Valuation - inclusion of royalty - Legality of Commissioner (Appeals) order - There was no discussions either on facts or on legal issues in his impugned order and also....
March 17, 2016 Case Laws Customs

Rejection of declared price - when the price of similar or identical goods are same price and it was accepted by the Customs in all major Custom Houses, there is no......
March 17, 2016 Case Laws Customs

Refund claim in terms of Section 27 of the Customs Act - Rejected being time barred - Anti-dumping duty paid on PVC film - limitation prescribed under Section 27 would.....
March 17, 2016 Case Laws Income Tax

Addition u/s 56(2)(viia) - deemed gift - Since the transaction of sale and purchase of shares is between related parties and both the companies are companies in which......
March 17, 2016 Case Laws Income Tax

Exemption u/s. 11 - helping aspiring members/members in preparing for CISA and CISM certification conducted by the parent body, ISACA, USA - assessee cannot be......
March 17, 2016 Case Laws Income Tax

Challenge to the authority of ITO to issue notices u/s 148 - the petitioning assessee was precluded by Section 124(3)(b) from questioning the authority of the assessing....
March 17, 2016 Case Laws Income Tax

Eligibility of deduction under section 80IB - unreasonable profits earned. - For making a comparative analysis, apples are to be compared with apples and not with oranges. - AT
March 17, 2016 Case Laws Income Tax

Deduction u/s 80IC - the counsel for the assessee was of the bonafide belief that along with the claim of 80IC and 80I deduction, the Form 10CCB was not required since.....
March 16, 2016 Notifications Income Tax

Income-tax (5th Amendment) Rules, 2016) - Rules in respect of fund manager regime under section 9A of the Income-tax Act, 1961 - Notification
March 16, 2016 Case Laws Service Tax

Validity of Tribunal's order waiving the penalty - the question of applicability of section 80 w.e.f. 14-5-2015 has not been examined by the Tribunal at all. There is......

1 ....87 88 89 909192 93 94 95........ 117

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

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