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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5001 to 5050 of 5838 Records

1 ....97 98 99 100101102 103 104 105........ 117

February 29, 2016 Act Rules Bill

Amendment of section 10. - Any income by way of distributed income referred to in section 115TA received on or after the 1st day of June, 2016 shall be taxable
February 29, 2016 Act Rules Bill

Amendment of section 10. - Any income by way of dividend in excess of ten lakh rupees shall not be exempt from tax in the case of an individual, Hindu undivided family or a firm
February 29, 2016 Act Rules Bill

Amendment of section 10. - 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 (7).....
February 29, 2016 Act Rules Bill

Amendment of section 10. - Any income of a business trust by way of interest received or receivable from a special purpose vehicle or the dividend referred to in......
February 29, 2016 Act Rules Bill

Amendment of section 10. - The term “securitisation” for the purposes of the said clause shall also include securitisation, as defined in clause (z) of sub-section (1).....
February 29, 2016 Act Rules Bill

Amendment of section 10. - Interest on deposit certificates issued under the Gold Monetisation Scheme, 2015 notified by the Central Government shall also be exempted from income-tax.
February 29, 2016 Act Rules Bill

Amendment of section 10. - Withdrawal from EPF, National Pension System Trust, superannuation fund in excess of 40% shall be chargeable to tax for the contribution made.....
February 29, 2016 Act Rules Bill

Amendment of section 9A. - certain activities not to constitute business connection in India. - eligible investment fund also means a fund established or incorporated or....
February 29, 2016 Act Rules Bill

Amendment of section 9. - no income shall be deemed to accrue or arise in India through or from the activities which are confined to the display of uncut and......
February 29, 2016 Act Rules Bill

Amendment of section 6. - a company shall be said to be resident in India, in any previous year, if – (a) it is an Indian company; or (b) its place of effective......
February 29, 2016 Act Rules Bill

For the purposes of deduction of tax u/s 194LBB, or u/s 194LBC the “rates in force” in relation to an assessment year or financial year shall mean the rate or rates of......
February 29, 2016 Act Rules Bill

Subsidy or grant by the Central Government for the purpose of the corpus of a trust or institution established by the Central Government or a State Government, as the......
February 29, 2016 Act Rules Bill

Personal Hearing to include communication of data and documents through electronic mode - An attempt to avoid physical appearance during scrutiny assessment proceedings. w.e.f. 1.6.2016
February 29, 2016 Act Rules Bill

The deposit certificates issued under the Gold Monetisation Scheme, 2015 from the definition of capital asset will be excluded from the scope of Capital Assets w.e.f. 1.4.2016
February 29, 2016 Bill

Finance Bill, 2016 [Clause by Clause]
February 29, 2016 Case Laws Service Tax

Levy of penalty - proprietary concern - respondents had been under the impression that they being “proprietary concern” were not covered by wordings “commercial......
February 29, 2016 Case Laws Service Tax

Validity of rectification of its order by the Commissioner - principle of natural justice - an order passed without affording personal hearing is an erroneous order,......
February 29, 2016 Case Laws Service Tax

Claim of refund of service tax paid under reverse charge mechanism - export of services - non submission of BRC - since the payment of service tax was correct, revenue......
February 29, 2016 Case Laws Central Excise

Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used......
February 29, 2016 Case Laws Central Excise

Valuation of machineries cleared to the job-workers - if any capital goods on which Cenvat credit has been availed and put to use and subsequently removed, depreciation....
February 29, 2016 Case Laws Central Excise

Input credit of service tax - the services which were crucial for maintaining the staff colony, such as lawn mowing, garbage cleaning, maintenance of swimming pool,......
February 29, 2016 Case Laws Customs

Retrospective levy of anti-dumping duty - provisional duty was imposed on 25.07.2014 and the same could not extend beyond six months, that is, 24.01.2015. The......
February 29, 2016 Case Laws Customs

Import of old dore bars with impurity - claim of benefit of concessional rate of customs duty - The words "in accordance" requires a literal interpretation and should......
February 29, 2016 Case Laws VAT and Sales Tax

Levy of penalty under section 72(2) of the KVAT Act 2003 - there is no understatement of tax liability made by the assessee, the same are disclosed in the returns to......
February 29, 2016 Case Laws Income Tax

TDS u/s 194J OR 194C - The amounts paid to sub-contractors is either for erection, installation, fabrication, commissioning, testing & trial operation of some parts of......
February 29, 2016 Case Laws Income Tax

Entitlement to deduction u/s 11 - The exclusionary clause does not require that the activity must be carried on in such a manner that it does not result in any profit.......
February 29, 2016 Case Laws Income Tax

TDS u/s 194I or 194C - logistic service for carrying goods by sea route in containers -In any event, tax deduction at source liability is only a vicarious liability and.....
February 29, 2016 Case Laws Income Tax

Entitlement to exemption u/s 10(34) - When the company with which SARA Fund has been invested, had already paid additional income tax on the earned dividend as required....
February 29, 2016 Case Laws Income Tax

Liability to pay tax on long term capital gains - cancellation document - since the cancellation document as is alleged is the title document in favour of the assessee,.....
February 29, 2016 Case Laws Income Tax

Validity of penalty orders u/s 271(1)(c) - assessee has not filed the details in respect of interest payment, unexplained investment in jewellery, bogus sundry......
February 29, 2016 Case Laws Income Tax

TDS U/s 194J - sharing of fees - payments made by the appellant to ITGK for its share in RS-CIT course fees - the act of sharing of revenue in a multi entity business......
February 29, 2016 Case Laws Income Tax

Claim of deduction written off on account of unrecoverable advance made for purchase of machinery - deduction allowed - AT
February 28, 2016 Case Laws Service Tax

The "mark up" charges accruing to the issuing bank when card holder uses credit card to pay in foreign exchange abroad is not liable to service tax under credit card......
February 28, 2016 Case Laws Customs

Classification of import of mobile phone by the name of Galaxy K Zoom under the Galaxy series - as per trade parlance and consumer perception test also, the product is......
February 28, 2016 Case Laws VAT and Sales Tax

Levy of vat / taxability of sale of land after plotting - While so, it had incurred certain expenses for the leveling of the land, laying of roads and for the creation.....
February 27, 2016 Case Laws Central Excise

Benefit of cenvat credit of service tax denied - The credit was availed by the appellant, by reflecting the same in the statutory records as also in the monthly returns.....
February 27, 2016 Case Laws Customs

Valuation - import of wood veneers of various thickness - documents procured by the Revenue do not bear any signatures and are photocopies which are not even attested......
February 27, 2016 Case Laws Income Tax

Undisclosed receipt on sale of flats/space - Sale of flats of VT [Vatika Triangle] - The burden shifted to the Revenue to show, on the basis of some reliable and......
February 27, 2016 Case Laws Income Tax

Disallowance of secret commission - CIT(Appeals) has not disallowed the entire claim but limited it to 1% of the turnover of the assessee - When these are the parameters....
February 27, 2016 Case Laws Income Tax

Since in the instant case, the department has not been able to demonstrate that notice u/s. 143(2) was served within the statutory time limit, the assessment made on the....
February 27, 2016 Case Laws Income Tax

Losses and depreciation of the years earlier to the initial assessment year which have already been absorbed against profits of other businesses cannot be notionally......
February 27, 2016 Case Laws Income Tax

Revision u/s 263 - disallowance u/s 14A - where the Assessing Officer had recorded the satisfaction as required under section 14A of the Act, made enquiries and......
February 27, 2016 Case Laws Income Tax

In view of the frequency of sale of ‘ownership lands’; the fact that the same was treated as stock-in-trade and the extent of expenses involved to execute conveyance......
February 27, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - Assessee’s explanation and the claim has not been rebutted by bringing any material on record except for rejecting the same on the basis of......
February 27, 2016 Case Laws Income Tax

Entitlement to the benefit of deduction u/s.10(10C) - RBI employees retiring under OERS - The fact that the Assessee voluntarily offered the sum in question to tax......
February 27, 2016 News Indian Laws

Per capita net national income of the country at current prices for the year 2015-16 is estimated to attain the level of ₹ 93231/-
February 27, 2016 News Indian Laws

Reforms in Tax Rates - tax rates of the major countries of Asia
February 27, 2016 Case Laws VAT and Sales Tax

Rate of VAT @14.5% or 20% - Classification of Appy Fizz as 'Fruit Juice Based Drink', as similar other products not mentioned or aerated branded soft drinks excluding......
February 27, 2016 Case Laws VAT and Sales Tax

Claim of refund of VAT paid on purchases and export of tractors - VAT was not deposited by the seller - Apart from the obvious error committed by the VATO in purporting.....
February 27, 2016 Case Laws Service Tax

Reverse charge - GTA services - it was contended that the FCI has wrongly deducted the service tax from the contractual amount and the same should be ordered to be......

1 ....97 98 99 100101102 103 104 105........ 117

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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 ...

A: Director Identification Number