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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5251 to 5300 of 5838 Records

1 ....102 103 104 105106107 108 109 110........ 117

February 12, 2016 Case Laws Income Tax

Exemption u/s 11& 12 - Merely because an institution, which otherwise is established for a charitable purpose, receives income that would not make it any less a......
February 12, 2016 Case Laws Income Tax

Deemed dividend under sec. 2(22)(e) - Initially, the assessee has chosen to declare the deemed dividend in his hand, later come with different explanation at different......
February 12, 2016 Case Laws Income Tax

Methodology of claim of deprecation on windmills - assessee if assessee exercised option in terms of second proviso to Rule 5(1A) at time of furnishing of return of......
February 12, 2016 Case Laws Income Tax

Disallowance of foreign travel expenses - there cannot be double claim of same expenditure, one in the hands of the assessee and another in the hands of the sister concern - AT
February 12, 2016 Circulars Income Tax

Procedure, Formats and Standards for ensuring secured transmission of electronic communication including scrutiny assessment u/s 143(3)
February 12, 2016 Case Laws Income Tax

Disallowance u/s 14A - no separate books of account are maintained for taxable income and exempt income - some expenditure on account of administrative expenses has to......
February 11, 2016 Case Laws Service Tax

Cenvat Credit - eligible input services after amendment - outdoor catering services, life insurance and premium - in view of specific exclusions, credit cannot be allowed - AT
February 11, 2016 Case Laws Service Tax

Demand of service tax on promotion/marketing/sale of the goods of M/s. Amway India Enterprises - multilevel marketing scheme (MLM) - service tax demand in respect of......
February 11, 2016 Case Laws Service Tax

Demand of service tax - Activity of Erection of Tele-communication towers for BSNL - taxability prior to 01/6/2007 - certain basic facts, like the actual supply of......
February 11, 2016 Case Laws Central Excise

100% EOU - diversion of imported material - Appellants have been able to prove that PFY/PTY is the raw material and they have procured these raw materials on the......
February 11, 2016 Case Laws Central Excise

Appropriation of the rebate amount - The amount of interest was sub-judice and had not attained finality and as such, could not be recovered by way of special mode of......
February 11, 2016 Case Laws Customs

Recovery notice for Warehoused of goods - application for extension of warehouse period - Case of the petitioner is that it is not possible to complete manufacturing of.....
February 11, 2016 Case Laws Customs

Recovery of duty drawback granted earlier due to non realization of foreign exchange - Recovery of drawback with appropriate interest confirmed - CGOVT
February 11, 2016 Case Laws VAT and Sales Tax

Whether the petitioner could avail the benefit of the judgment which was rendered much after the assessment order was passed and whether such reassessment orders can be.....
February 11, 2016 Case Laws VAT and Sales Tax

Assessment under DVAT - system generated orders and notices - mismatch between the data filed online in Annexure-2A with the Annexure-2B filed by the selling dealers -......
February 11, 2016 Case Laws Income Tax

When the Assessing Officer and the Commissioner concurrently found that there was unexplained expenditure and source of such income was not satisfactorily explained,......
February 11, 2016 Case Laws Income Tax

Scope of ‘transfer’ u/s 47(xiv) - whether the assessee’s transaction of converting his proprietary business into a private limited company is outside the scope of......
February 11, 2016 Case Laws Income Tax

Taxability of the sale of property as Short Term Capital Gains OR long Term Capital Gains - The mere fact that possession of the flat was delivered later does not......
February 11, 2016 Case Laws Income Tax

Amount received on transfer of Bungalow - the presumption under the law is that the assessee had sold his interest in the entire property even if he has acquired such......
February 11, 2016 Case Laws Income Tax

Unexplained credits introduced in the garb of unsecured loans - Accommodation entries - CIT(A) found that even the basic step i.e. summons or query letter were not......
February 11, 2016 Case Laws Income Tax

MAT - computation of income u/s 115JB - unabsorbed depreciation and book loss furnished by the assessee for computation of Book Profit u/s 115JB - adjudicating......
February 11, 2016 Case Laws Income Tax

TDS u/s 194C(2) - it cannot be said that the payments made for hiring vehicles would fall in the category of payment towards a sub-contract and as such the assessee is......
February 10, 2016 Case Laws Service Tax

Cenvat Credit - scope of capital goods for providing output services being General insurance services - Appellant is eligible to avail the CENVAT credit of excise duty......
February 10, 2016 Case Laws Service Tax

Refund of unutilized cenvat credit - export of services - distinguish between the refund claims as those prior to registration and those post-registration - refund......
February 10, 2016 Case Laws Service Tax

Valuation - repair and maintenance activities - Commissioner is in error in Levying tax on the material component involved in repair and maintenance of the cylinders......
February 10, 2016 Case Laws Central Excise

Refund by taking credit of the amount in their cenvat account and thereby taking a suo motto refund of pre-deposit - As the amount is payable/refundable to the......
February 10, 2016 Case Laws Central Excise

Demand of of interest and penalty - If by efflux of time and in absence of availability of extended period of limitation, such show cause notice itself had become......
February 10, 2016 Case Laws Central Excise

Manufacture - whether the items i.e. impure dowtherm diphyl; old and damaged PTA scrap, wash water - 50% concentration of lactum, old and used sludge oil; old and used......
February 10, 2016 Case Laws Customs

Mis-declaration of goods and value thereof - period of limitation - relevant date - principles of res judicata - the relevant date for the purpose of limitation would......
February 10, 2016 Case Laws VAT and Sales Tax

Doctrine of promissory estoppel - Continuity of exemption after migration from sales tax regime to VAT regime - tax holiday of ten years - KST to KVAT - exemption from....
February 10, 2016 Case Laws Income Tax

The term “non-resident” means a person who is not a resident as per section 2(30) of the Income Tax Act and for the purposes of sections 92, 93 and 168, includes a......
February 10, 2016 Case Laws Income Tax

Service tax paid by the assessee could not form part of amount for the purpose of deemed profits u/s 44BB unlike the other amounts received towards reimbursement - AT
February 10, 2016 Case Laws Income Tax

Default for noncollection of tax at source as per the provisions of Section 206C(6A) - sale of the timber - all the parties to whom the sales were made have furnished......
February 10, 2016 Case Laws Income Tax

Disallowance out of salary wages and bonus - no justification in making the adhoc disallowance - This huge amount of sales, job work income and net profit cannot be......
February 10, 2016 News Indian Laws

NOTICE INVITING COMMENTS ON THE REVISED SCHEDULE III TO THE COMPANIES ACT, 2013 FOR A COMPANY WHOSE FINANCIAL STATEMENTS ARE DRAWN UP IN COMPLIANCE OF COMPANIES (INDIAN.....
February 10, 2016 News Indian Laws

NOTICE INVITING COMMENTS ON THE DRAFT COMPANIES (AUDITOR’S REPORT) ORDER, 2016
February 10, 2016 Case Laws Income Tax

Addition of cess on green leaf - part of income is agriculture income - Expenditure on cess should be allowed as a deduction before computing the composite income under.....
February 9, 2016 Notifications Customs

Revision in All Industry Rates (AIR) of Duty Drawback of various items - Amendment in the Notification No. 110/2015-Customs (N.T.), dated the 16th November, 2015 - Notification
February 9, 2016 Case Laws Service Tax

Refund - input services - duty paying documents - so long as the documents (debit notes) reveal the essential details like registration no service provided, service......
February 9, 2016 Case Laws Service Tax

Refund - period of limitation - delay of 2 days because of the intervening Saturday and Sunday and the claim was filed on Monday. - refund allowed - AT
February 9, 2016 Case Laws Service Tax

Condonation of delay in filing an appeal before Commissioner (Appeal) - writ petition - the law does not come to the aid of indolent, tardy or lethargic litigant. The......
February 9, 2016 Case Laws Central Excise

Duty liability - Manufacturing activity or not - It is necessary for the original authority to examine the processes carried out category wise and to give finding on......
February 9, 2016 Case Laws Central Excise

Area based exemption - notification No. 50/03-CE dated 10.6.2003 - denial of benefit as the appellant was not having electricity connection or DG set installed at the......
February 9, 2016 Case Laws Central Excise

SSI Exemption - calculation of aggregate value in regard to exempted goods is clearly worded and does not give reason for any doubt - appellant seems to be making an......
February 9, 2016 Case Laws Customs

Refund of SAD - SAD had been paid, not in cash, but by utilising the DEPB scrip - scope of circular - Circular issued by the CBEC could not have imposed an additional......
February 9, 2016 Case Laws VAT and Sales Tax

When no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, in our opinion, by necessary implication and....
February 9, 2016 Case Laws VAT and Sales Tax

Issuance of C-Forms - the purchases were not entered in the purchase register to be maintained in Form DVAT-30; the purchases were not shown in the documents produced......
February 9, 2016 Case Laws Income Tax

Addition of cess on green leaf - deduction on cess paid on green tea leaves has to be allowed on 100 per cent, of the composite income under the Income-tax Act, 1961,......
February 9, 2016 Case Laws Income Tax

Scope of Section 2(47)(v) r.w.s. 53-A of the Transfer of Property Act, 1882 - JDA entered by assessee - Tribunal and the authorities below were not right in holding the....
February 9, 2016 Case Laws Income Tax

Interest u/s 234A - Board has clarified that no interest u/s 234A is chargeable on the amount of self assessment tax paid by the Assessee before the due date of filing....

1 ....102 103 104 105106107 108 109 110........ 117

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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...

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

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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 ...