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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4751 to 4800 of 5838 Records

1 ....92 93 94 959697 98 99 100........ 117

March 5, 2016 Case Laws Income Tax

Accrual of liability - whether contingent - Merely because the asseessee was negotiating with the ONGC alongwith other members of the association for softer terms and......
March 5, 2016 Case Laws Income Tax

Deduction u/s 80IA - Revision u/s 263 - To constitute reconstruction, there must be transfer of assets of the existing business to the new industrial undertaking. In our....
March 5, 2016 Case Laws Income Tax

Disallowance u/s 14A - without establishing any nexus between the expenditure incurred and investment, Rule 8D cannot be invoked - AT
March 4, 2016 Act Rules Bill

Scheme not to apply to certain persons - THE INCOME DECLARATION SCHEME, 2016 - specific circumstances where the proceeding have been initiated or pending under specified....
March 4, 2016 Act Rules Bill

Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act - THE INCOME DECLARATION SCHEME, 2016 - The provisions relating to liability in.....
March 4, 2016 Act Rules Bill

Exemption from wealth-tax in respect of assets specified in declaration - THE INCOME DECLARATION SCHEME, 2016
March 4, 2016 Act Rules Bill

Declaration by misrepresentation of facts to be void - THE INCOME DECLARATION SCHEME, 2016 - where a declaration has been made by misrepresentation or suppression of......
March 4, 2016 Act Rules Bill

Declaration not admissible in evidence against declarant - THE INCOME DECLARATION SCHEME, 2016 - Notwithstanding anything contained in any other law for the time being.....
March 4, 2016 Act Rules Bill

Tax in respect of voluntarily disclosed income not refundable - THE INCOME DECLARATION SCHEME, 2016 - Any amount of tax and surcharge paid under section 181 or penalty......
March 4, 2016 Act Rules Bill

Undisclosed income declared not to be treated as benami transaction in certain cases - THE INCOME DECLARATION SCHEME, 2016 - The provisions of the Benami Transactions......
March 4, 2016 Act Rules Bill

Undisclosed income declared not to affect finality of completed assessments - THE INCOME DECLARATION SCHEME, 2016 - A declarant under this Scheme shall not be entitled,.....
March 4, 2016 Act Rules Bill

Undisclosed income declared not to be included in total income - THE INCOME DECLARATION SCHEME, 2016 - The amount of undisclosed income declared in accordance with......
March 4, 2016 Act Rules Bill

Time for payment of tax - THE INCOME DECLARATION SCHEME, 2016 - If the declarant fails to pay the tax, surcharge and penalty in respect of the declaration made under......
March 4, 2016 Act Rules Bill

Penalty - THE INCOME DECLARATION SCHEME, 2016 - penalty at the rate of twenty-five per cent. of tax will be levied
March 4, 2016 Act Rules Bill

Charge of tax and surcharge - THE INCOME DECLARATION SCHEME, 2016 - tax of thirty per cent. on the undisclosed income declared in the scheme, a surcharge at the rate of....
March 4, 2016 Act Rules Bill

Declaration of undisclosed income - THE INCOME DECLARATION SCHEME, 2016 - When the declaration can be filed - Determination of fair market value - No deduction in......
March 4, 2016 Act Rules Bill

THE INCOME DECLARATION SCHEME, 2016 - Meaning of various terms defined.
March 4, 2016 Act Rules Bill

THE INCOME DECLARATION SCHEME, 2016 - Clauses 178 to 196 of the Bill seeks to insert a new Chapter IX relating to Income Declaration Scheme, 2016. The said Scheme, inter....
March 4, 2016 Act Rules Bill

Collection and recovery of equalisation levy - Clause 163 of the Bill provides for collection and recovery of equalisation levy by a person, being a resident and......
March 4, 2016 Act Rules Bill

Charge of equalisation levy - Clause 162 of Bill provides for charge of equalisation levy at the rate of six per cent. of the amount of consideration for any specified......
March 4, 2016 Act Rules Bill

EQUALISATION LEVY - Definitions given for various terms
March 4, 2016 Act Rules Bill

EQUALISATION LEVY - Chapter VIII of the Bill seeks to insert a new Chapter in the Finance Bill, 2016 which deals with equalisation levy, collection and recovery of such.....
March 4, 2016 Act Rules Bill

Infrastructure Cess - An Infrastructure Cess, as a duty of excise, imposed on motor vehicles falling under heading 8703. - By virtue of declaration under the Provisional....
March 4, 2016 Act Rules Bill

Krishi Kalyan Cess - Krishi Kalyan Cess is proposed to be levied with effect from 1st June, 2016 on any or all the taxable services at the rate of 0.5% on the value of.....
March 4, 2016 Act Rules Bill

Amendment of notification issued under section 93A of Finance Act, 1994 - Service Tax - Retrospective - media with recorded Information Technology Software which is not.....
March 4, 2016 Act Rules Bill

Insertion of new sections 102 - service tax - retrospective exemption from Service Tax on services provided to the Government, a local authority or a governmental......
March 4, 2016 Act Rules Bill

Insertion of new sections 103 - service tax - Retrospective Exemption from Service Tax on services by way of construction, erection, etc. of original works pertaining to....
March 4, 2016 Act Rules Bill

Insertion of new sections 101 - service tax - retrospective exemption from services provided by way of construction, erection, maintenance, or alteration etc. of canal,....
March 4, 2016 Act Rules Bill

Amendment of section 93A - service tax - Section 93A of the Finance Act,1994 is being amended so as to enable allowing of rebate by way of notification as well as rules.
March 4, 2016 Act Rules Bill

Amendment of section 91 - service tax - The power to arrest in service tax law is proposed to be restricted only to situations where the tax payer has collected the tax.....
March 4, 2016 Act Rules Bill

Amendment of section 90 - service tax - The power to arrest in service tax law is proposed to be restricted only to situations where the tax payer has collected the tax.....
March 4, 2016 Act Rules Bill

Amendment of section 89 - service tax - The monetary limit for filing complaints for punishable offences is proposed to be enhanced to ₹ 2 crore. (Existing 50 lakh rupees)
March 4, 2016 Act Rules Bill

Amendment of section 78A - service tax - penalty proceedings under section 78A shall be deemed to be closed in cases where the main demand and penalty proceedings have......
March 4, 2016 Act Rules Bill

Amendment of section 75 - service tax - a higher rate of interest would apply to a person who has collected the amount of service tax from the service recipient but not.....
March 4, 2016 Act Rules Bill

Amendment of section 73 - Service Tax - The limitation period for recovery of service tax not levied or paid or short- levied or short paid or erroneously refunded, for.....
March 4, 2016 Act Rules Bill

Amendment of section 67A - Service Tax - Section 67A is proposed to be amended to obtain specific rule making powers in respect of Point of Taxation Rules, 2011
March 4, 2016 Act Rules Bill

Amendment of section 66E - Service Tax - New Declared service - Assignment by the Government of the right to use the radio-frequency spectrum and subsequent transfers......
March 4, 2016 Act Rules Bill

Amendment of section 66D - service tax - specified educational services - These services are proposed to be omitted from the Negative List but the service tax exemption.....
March 4, 2016 Act Rules Bill

Amendment of section 66D - service tax - service of transportation of passengers - these services will be omitted from the Negative List - These services become taxable....
March 4, 2016 Act Rules Bill

Amendment of section 66D - service tax - transportation of goods by an aircraft or a vessel from a place outside India up to the customs station of clearance - these......
March 4, 2016 Act Rules Bill

Amendment of section 65B - Service Tax - Omission of Meaning of Approved Vocational Education Course - Since the relevant entry moved from Negative list to Mega Exemption Notification
March 4, 2016 Act Rules Bill

Amendment of section 65B - Service Tax - Explanation 2 in section 65B(44) is proposed to be amended to clarify that activity carried out by a lottery distributor or......
March 4, 2016 Circulars Income Tax

Tax Deduction at Source (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting - Circular
March 4, 2016 Circulars Income Tax

Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements - Circular
March 4, 2016 Circulars Income Tax

Issue of taxability of surplus on sale of shares and securities - Capital Gains or Business Income - Instructions in order to reduce litigation - Circular
March 4, 2016 Case Laws Service Tax

Disallowance of Cenvat credit in excess of 20% - The appellants have reversed input of service credit taken on all common services and There is no other evidence to......
March 4, 2016 Case Laws Service Tax

Demand of service tax prior to 1.6.2007 - Works contract for Delhi Metro Rail (DMRC) - the reasoning and conclusion by the ld. Adjudicating authority that only works......
March 4, 2016 Case Laws Central Excise

Refund claim - the learned Commissioner (Appeals) is in error in rejecting the refund, holding that once duty is shown in invoice, it is deemed to be passed on, as the......
March 4, 2016 Case Laws Central Excise

Denial of Cenvat credit on moulds - whether moulds are in possession of the appellant? - Since, moulds, in this case, have not been removed from the factory by the......
March 4, 2016 Case Laws Income Tax

Reducing the subsidy for the purpose of calculation of depreciation - When the statute does not contemplate computation of actual cost of assets after it becomes part of....

1 ....92 93 94 959697 98 99 100........ 117

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Latest Circulars

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

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 ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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

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