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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 4901 to 4950 of 5838 Records

1 ....95 96 97 9899100 101 102 103........ 117

March 2, 2016 Act Rules Bill

Amendment of section 194D. - TDS - where the amount of such income, or the aggregate of the amount of the income, relating to remuneration or reward, whether by way of.....
March 2, 2016 Act Rules Bill

Amendment of section 194C. - TDS - the person responsible for paying the sums referred to in subsection (1) of the said section shall be liable to deduct income-tax,......
March 2, 2016 Act Rules Bill

Amendment of section 194BB. - TDS any person responsible for paying to any person any income by way of winning from horse race in excess of five thousand rupees shall......
March 2, 2016 Act Rules Bill

Amendment of section 192A. - no deduction of income-tax shall be made where the amount of income relating to accumulated balance due to an employee credited or paid or.....
March 2, 2016 Act Rules Bill

Substitution of new section for section 153B- Time limit for completion of assessment under section 153A. - The limitation for completion of assessment under section......
March 2, 2016 Act Rules Bill

Substitution of new section for section 153B- Time limit for completion of assessment under section 153A. - The limitation for completion of assessment in case of other.....
March 2, 2016 Act Rules Bill

Substitution of new section for section 153- Time limit for completion of assessment, reassessment and recomputation. - the period for completion of assessment under......
March 2, 2016 Act Rules Bill

Substitution of new section for section 153- Time limit for completion of assessment, reassessment and recomputation. - the period for completion of fresh assessment in....
March 2, 2016 Act Rules Bill

Substitution of new section for section 153- Time limit for completion of assessment, reassessment and recomputation. - where an assessment is made on a partner of the......
March 2, 2016 Act Rules Bill

Substitution of new section for section 153 - Time limit for completion of assessment, reassessment and recomputation. - the period, for completion of assessment under.....
March 2, 2016 Act Rules Bill

Amendment of section 147. - Reopening of an assessment - a case shall be deemed to be a case where income chargeable to tax has escaped assessment where on the basis of.....
March 2, 2016 Act Rules Bill

Amendment of section 143. - W.e.f. 1.4.2016, Any documents or evidences u/s 143(2) may be sought by the AO or any other prescribed Income Tax Authority for the purpose......
March 2, 2016 Act Rules Bill

Amendment of section 143. - prima facie adjustments to be made before making scrutiny assessment - before making an assessment under sub-section (3) of that section, a......
March 2, 2016 Act Rules Bill

Amendment of section 143. - scope of adjustments u/s 143(1) known as prima facie adjustments expended to include disallowance of loss claimed, disallowance of......
March 2, 2016 Case Laws Customs

Validity of Show cause notice issued to 3rd respondent - Period of limitation - Since only a show cause notice has been issued and final order in response thereto is yet....
March 2, 2016 Case Laws Customs

Rejection of refund claim under Section 27 of the Customs Act, 1962 - Mercedes Benz Car imported and cleared on assessment and payment of duty - claiming fulfilment of.....
March 2, 2016 Case Laws Income Tax

Salaries were not reflected in the profit and loss account - if an assessee under some misapprehension or mistake fails to make an entry in the books of account and......
March 2, 2016 Case Laws Income Tax

Transfer pricing adjustment - the unusual features which remained unexplained by the assessee, influenced the TPO and the AO to resort to transfer pricing adjustment and....
March 2, 2016 Case Laws Income Tax

Addition on account of suppressed/unaccounted turnover - AO never rejected the books of accounts maintained by the assessee. The A.O. simply quantified the difference......
March 2, 2016 Case Laws Income Tax

Computation of profit earned by non-resident from Shipping business u/s 44B - service tax collected by the assessee would form part and parcel of the aggregate amount as....
March 1, 2016 Case Laws Service Tax

Tour operator services - service was rendered using luxury bus which was having permit under the Motor Vehicle Act, 1988 and the said bus was not a stage carriage but a.....
March 1, 2016 Case Laws Service Tax

Confirmation of demand for unspecified service tax amount with interest thereon - What is clear from the show-cause notice is that the show-cause notice speaks of......
March 1, 2016 Case Laws Service Tax

Refund of service tax - since the appellant had reversed the credit even before making application of refund and under the admitted fact that same was not utilized by......
March 1, 2016 Case Laws Central Excise

Adjustment of duty excess paid against the duty short-paid - assessee is entitled for adjustment of excess paid duty with the short-paid duty during the period of......
March 1, 2016 Case Laws Customs

Valuation of Ceramic tableware - damage in the goods in question were of different degree when compared with the goods which were auctioned earlier, where the damage was....
March 1, 2016 Case Laws Customs

Classification of import of Multimedia Speakers - The additional feature of FM radio in the speaker, in our opinion, would again not convert the huge speaker into a FM......
March 1, 2016 Case Laws Income Tax

Validity of reopening of assessment - Although the AO may have entertained a suspicion that the Assessee’s income has escaped assessment, such suspicion could not form......
March 1, 2016 Case Laws Income Tax

Validity of reopening of assessment - Sanction for issue of notice - intimation u/s 143(1)(a) is not assessment. Therefore, the provision of Section 151(2) alone would......
March 1, 2016 Case Laws Income Tax

Best judgment assessment - justification of estimation of seats - when learned counsel for the assessee-appellant has not been able to satisfy this court that the......
March 1, 2016 Case Laws Income Tax

TDS U/s 194H - payment of bank guarantee, brokerage - The relation between the assessee and the bank is not principal and agent, the commission of bank guarantee is not.....
March 1, 2016 Case Laws Income Tax

Residential status - resident or nonresident of India - The application of article 16(1) of Indo-USA DTAA cannot be denied to assessee merely because the salary check......
March 1, 2016 Act Rules Bill

Amendment of section 139. - It is also proposed to omit clause (aa) of the Explanation to subsection (9) of said section to provide that a return which is otherwise......
March 1, 2016 Act Rules Bill

Amendment of section 139. - Belated Return and Revised Return - Reference to Section 142(1) removed e.g. Any person who has not furnished a return within the time......
March 1, 2016 Act Rules Bill

Amendment of section 133C. - power to call for information by prescribed income tax authority - the information and documents so obtained by the prescribed income-tax......
March 1, 2016 Act Rules Bill

Amendment of section 124. - jurisdiction of Assessing Officers - in a case where a search is initiated under section 132 or books of account, other documents or any......
March 1, 2016 Act Rules Bill

Amendment of section 119. - instructions to subordinate authorities - It is proposed to make a reference to section 270A in the said clause (a) of sub-section (2) of......
March 1, 2016 Act Rules Bill

Amendment of section 115UA. - any distributed income from a business trust received by a unit holder which is of the same nature as dividend referred to in sub-section......
March 1, 2016 Act Rules Bill

Insertion of new Chapter XII-EB - Tax on accreted income-Interest payable for non-payment of tax by trust or institution - When trust or institution is deemed to be......
March 1, 2016 Act Rules Bill

Insertion of new section 115TCA - Tax on income from securitisation trusts. - any income accruing or arising to, or received by, a person, being an investor of a......
March 1, 2016 Act Rules Bill

Amendment of section 115TC. - securitisation trust to be assessee in default.- proposed to amend serious destination and terms
March 1, 2016 Act Rules Bill

Amendment of section 115TA. - tax on distributed income to investors - nothing contained in this section shall apply in respect of any income distributed by the......
March 1, 2016 Act Rules Bill

Amendment of section 115QA. - tax on distributed income to shareholders. - “distributed income” shall mean the consideration paid by the company on buy-back of shares as....
March 1, 2016 Act Rules Bill

Amendment of section 115-O. - DDT - no tax on distributed profits shall be chargeable in respect of the total income of a company being a unit of an International......
March 1, 2016 Act Rules Bill

Amendment of section 115-O. - DDT - no tax on distributed profits shall be chargeable under this section in respect of any amount declared, distributed or paid by the......
March 1, 2016 Act Rules Bill

Insertion of new Chapter XII-BC- Foreign company said to be resident in India - where a foreign company is said to be resident in any previous year and such foreign......
March 1, 2016 Act Rules Bill

Amendment of section 115JB. - MAT - in case of a company, being a unit of an International Financial Services Centre and deriving its income solely in convertible......
March 1, 2016 Act Rules Bill

Amendment of section 115JB. - Minimum Alternate Tax (MAT) shall not be applicable to a foreign company, w.e.f. 01.04.2001 if the foreign company does not have as a......
March 1, 2016 Act Rules Bill

Amendment of section 115JB. - MAT - the book profit shall be increased by an amount or amounts of expenditure relatable to income, by way of royalty in respect of patent....
March 1, 2016 Act Rules Bill

Insertion of new section 115BBF - Tax on income from patent - where the total income of an eligible assessee includes any income by way of royalty in respect of a patent....
March 1, 2016 Act Rules Bill

Amendment of section 115BBE. - tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D - no deduction in......

1 ....95 96 97 9899100 101 102 103........ 117

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Latest Case Laws

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Latest Notifications

What's New:
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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