Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Goods matched documents like e-way bill and... TaxTMI NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

Filter:

Showing 5301 to 5350 of 5838 Records

1 ....103 104 105 106107108 109 110 111........ 117

February 9, 2016 Case Laws Income Tax

Addition on account of short term capital on sale of gala - sale of gala was part of relevant block of assets as per the provisions of section 43(6) and short term......
February 9, 2016 Case Laws Income Tax

Foreign exchange gain taxability - restatement of foreign currency loan - AO directed to grant deduction of notional exchange loss in the subsequent assessment years - AT
February 8, 2016 Case Laws Service Tax

The question of demand of Service Tax on barge charges and the handling charges connected therewith would not arise at all with effect from 10-10-2007 as they form an......
February 8, 2016 Case Laws Service Tax

Place of receipt of services - within in domestic services or outside India - location of fixed establishment. - RIL was not paying service tax on the belief that the......
February 8, 2016 Case Laws Service Tax

Demand of interest on reversal of cenvat credit - reversal of credit against refund claim where the service tax was paid wrongly - provisions of Rule 14 of CENVAT......
February 8, 2016 Case Laws Central Excise

Classification of plasticized plywood - classifiable under 4410.90 OR under heading 4408.90 - the impugned product is classifiable under chapter heading 44.08. - AT
February 8, 2016 Case Laws Central Excise

Eligibility to get refund of excess duty - unjust enrichment - if the credit notes are genuine and had been acted upon resulting in neutralizing the higher incidence of....
February 8, 2016 Case Laws Central Excise

Remission of duty - molasses lost during storage - It is not disputed that the loss is within the prescribed limit of 2%. Rule 21 does not lay down any procedure for......
February 8, 2016 Case Laws Central Excise

Denial of CENVAT credit on amount paid through PLA - the Cenvat credit utilized for payment of SED was made good by the appellant taking on account of payment of SED......
February 8, 2016 Case Laws Central Excise

Entitlement to take Cenvat credit on rails - rails are fixed to the earth and EOT cranes are being run over them - credit allowed - AT
February 8, 2016 Case Laws Income Tax

Disallowance of expenditure under the head soil purchase, tractor maintenance and other expenses - e assessee has failed to prove the expenditure incurred was reasonable....
February 8, 2016 Case Laws Income Tax

AO initiated the penalty u/s 271E for violation of sec. 269TT, but levied penalty u/s 271D for violation of the provisions of sec. 269SS. From this conduct of the AO, it....
February 8, 2016 Case Laws Income Tax

TDS u/s 195 - carrier payments made to M/s. Clikatel, South Africa without deduction of tax at source - these services do not involve human intervention and these......
February 8, 2016 Case Laws Income Tax

Addition under the head income from other sources as against income from business - The manner of end-use of the property consisting of buildings or lands will not......
February 8, 2016 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - penalty imposed by the AO @ 200% - a penalty of 100% of tax which the appellant has tried to avoid will meet the end of justice in such cases - AT
February 8, 2016 Case Laws Income Tax

Entitlement to exemption u/s 11 - payment was for the purpose of the education of the Fathers, who serve in various schools run by the assessee, as teachers,......
February 8, 2016 Case Laws Income Tax

Computing deduction u/s. 10B - eligibilty for deduction on the profits from subsidy, interest income, sale of scrap, sales tax refund and sundry balances written off - .....
February 8, 2016 Case Laws Income Tax

Reopening of assessment - mere information conveyed by DIT does not constitute to be a tangible material to re-assess the assessee company without any independent......
February 8, 2016 Case Laws Income Tax

Addition on account of payment of excessive interest @15% - there was no scope for application of the test of the reasonableness to a case of payment of interest and......
February 7, 2016 Case Laws Central Excise

Clandestine removal - shortages suggested by the statutory auditors - A case of clandestine removal can not be considered to be established based only upon the statutory....
February 7, 2016 Case Laws Central Excise

Eligibility of exemption - waste steam and low boiling component to concessional rate of duty - the products should have been manufactured wholly out of raw material......
February 7, 2016 Case Laws Central Excise

Distribution of Cenvat credit - ISD - there is nothing in the said Rules which would automatically and without any additional reasons dis-entitle an input service......
February 7, 2016 Case Laws Income Tax

Transfer pricing adjustment - advance to subsidiary - even though this interest rate could reach upto 400 basis points in some cases, there cannot be any good reason......
February 7, 2016 Case Laws Income Tax

Penalty u/s 271C - non deduction of tds u/s 194A - There was a reasonable cause for holding a belief regarding non deduction of tax at source on payment of interest made....
February 7, 2016 Case Laws Income Tax

Partners remuneration u/s. 40b - once the additional income offered for taxation during the survey is accepted and it has been explained to be as business income as the.....
February 7, 2016 Case Laws Income Tax

Exemption u/s 11 - The purchase cost of assets would have been already allowed as application of funds in the year in which the assets were purchased. Therefore, the......
February 7, 2016 Case Laws Income Tax

Commissioner of Income Tax (Appeals) has erred in allowing deduction claimed by the assessee on expenditure for increasing the authorized share capital of the assessee. - AT
February 5, 2016 Case Laws Central Excise

Reversal of CENVAT credit - the said product is manufactured by the appellant, it can be seen that the CENVAT credit was correctly availed by the appellant, the duty......
February 5, 2016 Case Laws Central Excise

Liability of the appellant for higher rate of duty based on the test reports of NTH - When the appellant were not aware of the test reports, there can be no......
February 5, 2016 Case Laws Central Excise

Excess amount towards freight charges recovered from the buyers than the amount actually incurred - demand central excise duty - there is no justification for any......
February 5, 2016 Case Laws Central Excise

Demand of duty - charge of suppression - As the sale invoice of the chassis manufacturer was not in possession of the appellant, therefore, the appellant was not in a......
February 5, 2016 Case Laws Customs

Classification - import of MSO CBM (EMBALLE PAR 40) FINGER PRINT READER SCANNER - it is of a kind solely or principally used in an automatic data processing system, it.....
February 5, 2016 Case Laws Customs

Re-import of export goods for repair - failure to export within 6 months - re-import will fall even in the general duty-free import allowed for EOU under notification No....
February 5, 2016 Case Laws Companies Law

Under no circumstances, the Director can be allowed to compete the business of the Company, in which he/she is already a Director, to exploit the mark in order to give......
February 5, 2016 Case Laws Indian Laws

Where secured creditors representing not less than 75% in value of the amount outstanding against financial assistance decide to enforce their security under the......
February 5, 2016 Case Laws Income Tax

Disallowance u/s 14A - interest paid to partners on capital contribution is not a statutory allowance u/s 40(b) of the Act but is an expenditure u/s 36(1)(iii) - If the....
February 5, 2016 Case Laws Income Tax

Penalty under Section 271(1)(c) - bogus transaction of sale and purchase of asset - it is a clear case of furnishing inaccurate particulars in the form of forged......
February 5, 2016 Case Laws Income Tax

Lease rentals - Income from other sources OR Income from house property - There is no res judicata in so far as the taxation provisions are concerned, more......
February 5, 2016 Case Laws Income Tax

Accrual of income - Distribution rights in the film is a property - the income arising out of such licensing of the right to exploit the film for seven years is to be......
February 5, 2016 Case Laws Income Tax

Rent received - the rental income of the assessee from letting out building along with said amenities is a "composite rental income" assessable under the head "income......
February 5, 2016 Case Laws Income Tax

Expenditure incurred on Antivirus software and switches treated as capital expenditure eligible for depreciation @ 60% - there is no acquisition of any capital asset......
February 5, 2016 Case Laws Income Tax

Addition on non confirmation of advances by the parties - It is true that in the absence of proper confirmations, the Assessing officer was justified in treating the......
February 5, 2016 Case Laws Income Tax

Reduction of disallowance u/s 14A suo-moto in revised return - assessee could not demonstrate before the AO as to how the expenditure it has added back relating to......
February 5, 2016 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS default - prospective or retrospective effect of amendment of provisions of Sec.40(a)(ia) - To the extent the Assessee is made to pay......
February 5, 2016 Case Laws Income Tax

Denial of claim of deduction u/s. 80P - Letting out of surplus space in the building owned and used by the assessee is not such an activity falling under clause (c).......
February 5, 2016 Case Laws Wealth-tax

Inclusion of Urban Land into Net Wealth - the intention of the assessee to utilize the urban land only for the purpose of its hotel business is proved beyond doubt by......
February 4, 2016 Notifications DGFT

Procedure for export of sesame seeds to the European Union countries - Notification
February 4, 2016 Circulars DGFT

SCOMET Export permission for ‘Stock & Sale' purposes and for export of spare parts - Public Notice
February 4, 2016 Case Laws Central Excise

Classification - rough forging - classification under 73.26 as claimed by the respondent or 7207.10 as confirmed by the first appellate authority - order cannot travel......
February 4, 2016 Case Laws Customs

Duty drawback - mis-declared the goods in the Shipping Bill to claim higher drawback - The claim of drawback separately on Jackets & Pants is an error but malafide......

1 ....103 104 105 106107108 109 110 111........ 117

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

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

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

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

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

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

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: 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

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 ...