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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4651 to 4700 of 5838 Records

1 ....90 91 92 939495 96 97 98........ 117

March 10, 2016 Case Laws Income Tax

Rejection of books of accounts - denial of natural justice - Assessing Officer has not provided sufficient opportunity of being heard to the assessee rather rejected the....
March 10, 2016 Case Laws Income Tax

Revision u/s 263 - AO has to consider the provisions applicable under Rule 8D effective from assessment year 2008-09. But the AO made disallowance by following......
March 10, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - the money has been appropriated by ICICI Bank after collection and the assessee has claimed the deficiency in realization as Bad debts. The......
March 10, 2016 Case Laws Income Tax

Eligibility of deduction u/s 80IC on freezing charges - freezing charges earned by the assessee is an integral part of the processing of vegetables and therefore is......
March 10, 2016 Case Laws Income Tax

Capital gains - calculation of number of trees - The evidence filed by the assessee in terms of certificate of Tehsildar or that of a retired IAS officer is of no......
March 10, 2016 Notifications Service Tax

ST-3 return form amended to insert the columns related to Swachh Bharat Cess - Service Tax (Second Amendment) Rules, 2016 - Notification
March 9, 2016 Case Laws Service Tax

The demand of service tax along with interest is confirmed under the category of “Transport of Export Cargo” as there was no exemption of service tax on the said service....
March 9, 2016 Case Laws Central Excise

Cenvat Credit denied of service tax paid on club membership of Association - the expenses incurred on the membership of the business club is an “input service” and......
March 9, 2016 Case Laws Central Excise

Jute mattings manufactured - whether are floor coverings or not ? - Notification No. 29/95-CE dt 16/3/1995 benefit claimed - as per this meaning the mattings can also......
March 9, 2016 Case Laws Central Excise

Rejection of refund claim - export of goods - in appellants case the ARE 2 for export has to be filed within 24 hours of clearance and as such, there is no scope for......
March 9, 2016 Case Laws Customs

Entitlement of benefit - import against Advance Licence as Actual user manufacturer-exporter - it misused the advance licence and contravened the Customs Notification......
March 9, 2016 Case Laws Customs

Classification - Whether the goods imported are Heavy Melting Steel Scrap or Secondary Welded Pipes - The pre-shipment inspection certificate clearly indicates that......
March 9, 2016 Case Laws Customs

Valuation - The rate in the contract would not show whether it is FOB/ CIF basis. It is particularly noted that the certain size of tiles imported by the appellant are......
March 9, 2016 Case Laws Customs

100% EOU - Denial of exemption - Even the supplier reimbursed the amount towards shortage noticed in weight which also supports the view that there was no diversion of.....
March 9, 2016 Case Laws Customs

CHA - Some inadvertence or lack of efficiency took place on part of the CHA and that is because of a regular dealing with the said importers and not because of gross......
March 9, 2016 Case Laws Income Tax

Registration of a trust under section 12AA(3) - the activities of the trust would fall within the ambit of 'education and 'advancement of any other object of general......
March 9, 2016 Case Laws Income Tax

Recovery of demand - attachment of account whereas the appeal was pending - AO refused to grant stay - non deduction of TDS - attachment vacated - CIT(A) to hear the......
March 9, 2016 Case Laws Income Tax

Computation of MAT credit - Assessee has relied on the ITR–6 format to arrive at the total liability as well as the MAT credit calculations and paid tax accordingly. In.....
March 9, 2016 Circulars Customs

The domestic passengers who board international flights in the domestic leg are not required to file the Customs Baggage declaration form.
March 9, 2016 Circulars Income Tax

The monetary limit of ₹ 10 lakhs for filing appeals before the ITAT would apply equally to cross objections under section 253(4) of the Act. Cross objections below....
March 9, 2016 Circulars Income Tax

U/s 245 of Income Tax Act 1961 revised timeline for verification of arrear of demand - In case no response is received from the AO within thirty days. CPC would issue......
March 9, 2016 Case Laws Income Tax

The grant of tenancy rights by the assessee trust and the premium of ₹ 51.00 lakhs received in lieu thereof from the tenants is a capital asset in the hands of the....
March 9, 2016 Case Laws Income Tax

Disallowance of interest on borrowed capital u/s 24(b) - whether property should be let out for claiming deduction of interest? - the assessee’s claim has no tenability....
March 9, 2016 Case Laws Income Tax

Set off of business loss against interest income taxable under the head income from other sources - as the assessee has not carried out any business activity during the.....
March 9, 2016 Case Laws Income Tax

Capital gain - conversion of the partnership firm into company - the conditions laid down under section 47(xiii) of the Act have been fulfilled in this case. Therefore,....
March 9, 2016 Case Laws Income Tax

Disallowance u/s 14A - if at all any indirect expenses is to be attributable, then same has to be estimated having regard to the accounts and nature of expenditure......
March 8, 2016 News Indian Laws

Tax Administration Reforms Commission
March 8, 2016 News Indian Laws

Issue of clarification on contentious TDS issues on payments made by Television channels, Broadcasters and Newspapers
March 8, 2016 Circulars Customs

Issue of Indian Currency Note - Foreign going vessels - CBEC withdraws its earlier circular since RBI has not prescribed any restriction on denomination of Indian......
March 8, 2016 Case Laws Service Tax

Refund claim - As the service was rendered to self and service tax was paid thereon, burden can only passed on to self and passing on the burden to self is not......
March 8, 2016 Case Laws Service Tax

Refund of Cenvat credit - input services - When the premises was occupied by the appellant and day-to-day repairs and maintenance are carried out in that premises then......
March 8, 2016 Case Laws Service Tax

Cenvat Credit - Amount towards Exempted service wrongly shown in ST-3 return - In the absence of identification of the exempted service provided by the appellant and in....
March 8, 2016 Case Laws Service Tax

Whether services of cutting, drilling, punching, bending and notching of material on job work basis, in the factory of the principal, provided by the respondent falls......
March 8, 2016 Case Laws Central Excise

Cenvat Credit - Non maintaining of separate accounts - extended period of limitation invoked - As there is no fraud or suppression of fact involved in this case as the......
March 8, 2016 Case Laws Central Excise

Classification of PVC Doors and Windows - The process involved before fixing the windows or doors is a simple assembly at site as the profiles beadings and other items......
March 8, 2016 Case Laws Central Excise

Penalty under section 11AC - clearance against the dummy challan - clandestine removal - Penalty was not confirmed under any other provision nor also invoked in the show....
March 8, 2016 Case Laws Customs

Classification - Consumer Electronics PC with additional components of audio, video, multimedia etc. - the goods are to be classified under CTH 8471 because in order to.....
March 8, 2016 Case Laws Customs

Period of limitation - Mere dispatch of show cause notice within a period of 6 months is not sufficient but should be served on the assessee/importer is the law - AT
March 8, 2016 Case Laws Customs

Refund claim - Loading of transaction value at 12.5% in terms of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 on import of branded......
March 8, 2016 Case Laws Income Tax

Transfer pricing adjustment - determining ALP - Assessing Officer was thus in error not only in resorting to an unscientific and unrecognized method ascertaining the......
March 8, 2016 Case Laws Income Tax

Transfer pricing adjustment - determining ALP - whether hypothetical price which would have been charged under comparable uncontrolled conditions can be taken into......
March 8, 2016 Case Laws Income Tax

TDS u/s 194J or 194C - payments made to various TV channels - section 194J is attracted to the facts of the instant case. Merely because in earlier years this issue was.....
March 8, 2016 Case Laws Income Tax

TDS - granting of any license to use the software amounts to ‘royalty’ and the provisions of sec.9(1)(vi) are applicable - assessee is in default u/s.201(1)/201(1A) for.....
March 8, 2016 Case Laws Income Tax

Principals of mutuality - Contribution by the members of a Group Housing Society - work is done by the society for and on behalf of that member - there is no question of....
March 8, 2016 Case Laws Income Tax

Revision u/s 263 - Directions of the Ld.CIT given to the AO to verify the unsecured creditors, unsecured loans, the AO in his fresh assessment order passed u/s 143(3)......
March 8, 2016 Case Laws Income Tax

TDS u/s 195 - Addition u/s 40(a)(ia) - no liability for deduction of tax at source arose under Section 195 in the case of mobilization and demobilization costs......
March 8, 2016 Case Laws Income Tax

Addition u/s 68 - Notice u/s 133(6) is issued by the AO could not be served on the share applicants and Inspector’s report also shows that this companies do not exists......
March 7, 2016 Case Laws Service Tax

Refund claim - Service tax paid under Erection, Commissioning and Installation service during the period March, 2007 - the Service tax liability will not arise when......
March 7, 2016 Case Laws Service Tax

Entitlement of Cenvat credit - Appellant provided telecom towers, pre-fabricated shelters and parts thereon to telecom service providers for providing passive......
March 7, 2016 Case Laws Central Excise

Cenvat credit on AED (T&TA) for payment of basic excise duty on clearance of the final product from the factory - the information regarding taking of cenvat credit on......

1 ....90 91 92 939495 96 97 98........ 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

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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...

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