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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 551 to 600 of 5838 Records

1 ....8 9 10 111213 14 15 16........ 117

November 14, 2016 Case Laws Customs

Constitutional validity of Regulation 6(1)(1) of the Handling of Cargo in Customs Areas Regulations, 2009 - the grievance that Regulation 6 can potentially render DIAL’s....
November 14, 2016 Case Laws Central Excise

Denial of common registration - manufacture of lead ingots - Whether appellant are eligible to a common Central Excise registration for their two units situated across a....
November 14, 2016 Case Laws Income Tax

Scoped of inquiry/scrutiny made by AO - It is undoubtedly aphorism that a legal fiction ought to be taken to its logical conclusion and the mind should not be allowed to....
November 14, 2016 Case Laws Income Tax

Reference of matter to the Valuation Officer - Instead of leaving any discretion in the hands of the AO in working out, all that the Tribunal did was to direct the AO to....
November 14, 2016 Case Laws Income Tax

Addition on account of commission out of accommodation business activities - the addition made on the basis of the statement collected at the back of the assessee and......
November 14, 2016 Case Laws Income Tax

Nature of receipt of Penal interest - the additional amount received by the assessee being 15% interest from 8.8.2000 to 22.11.2001 is part of sale consideration and......
November 14, 2016 Case Laws Income Tax

Addition u/s 68 - AO is an Investigation Officer and if the assessee files some documents, it is within the investigation power of the AO to raise questions on those......
November 13, 2016 Case Laws Income Tax

Feng Sui Consultancy charges - nature of expenses - charges related to the layout and location of the various items of its assets - allowed as revenue expenditure - AT
November 12, 2016 Case Laws Central Excise

Manufacture - The assembly of a system from various equipments as a ‘turnkey project’ may be a professional performance of a specialized contract which would not,......
November 12, 2016 Case Laws Central Excise

Confiscation - Unrecorded stock - There is no force in the assertion made in the notice that the goods manufactured during the presence of Revenue in the factory were......
November 12, 2016 Case Laws VAT and Sales Tax

Whether the State Bank of India (SBI) and its branches, which are registered dealers under the Bengal Finance (Sales Tax) Act, 1941 would be liable to levy of purchase......
November 12, 2016 Case Laws VAT and Sales Tax

Best judgement assessment - Job-work - turnover pertaining to job-work and repairing activity - the receipt of repairing charges from the aforesaid two persons can not......
November 11, 2016 Case Laws Central Excise

Refund - if the credit notes are issued after the assessment of the goods then at the time of assessment of the goods duty is already passed on to the purchaser and......
November 11, 2016 Case Laws Income Tax

Addition income u/s 68 - the assessee had not earned any speculation income but had merely laundered his undisclosed income for speculation profits by entering into......
November 11, 2016 Case Laws Income Tax

Long term capital gain - in case of allotment of flat under self financing scheme of Delhi Development Authority(DDA) and co-operative societies , the date of allotment.....
November 11, 2016 Case Laws Income Tax

Weighted deduction - in-house research and development - once the entitlement and eligibility of the assessee is established by strictly construing the provision of......
November 11, 2016 Case Laws Income Tax

Exemption u/s 11 - running hospital - the chemist shop is part and partial of the hospital being incidental/ancillary to achieve the objects of the hospital - exemption allowed - AT
November 11, 2016 Case Laws Income Tax

Late Filing Fee U/S 234E - default in submitting the TDS statements in time - AO has exceeded his jurisdiction in levying fee under Section 234E while processing the......
November 11, 2016 Case Laws Income Tax

Disallowance of research & development expense - disallowance u/s 35 & 37 - the disallowance cannot be made only on the ground that results of the research were not......
November 11, 2016 Case Laws Income Tax

Grant of deduction u/s 35(2AB) - till 20th September, 2004, automobile components was not an approved article for deduction u/s 35(2AB) and therefore, the approval......
November 10, 2016 Case Laws Income Tax

Allowability of depreciation and expenses on motor car maintenance, car insurance and interest paid on car loan - cars were registered in the name of the directors - AO.....
November 10, 2016 Case Laws Income Tax

Addition of notional interest on the loan given by the assessee to its wholly owned subsidiary - assessee company took a decision for not booking the interest income -......
November 10, 2016 Case Laws Income Tax

Disallowance of CWC-NSEZ expenses and freight and forwarding expenses - no disallowance can be made merely on the estimate or ad-hoc basis, without pointing out any......
November 10, 2016 Case Laws Income Tax

Penalty under section 271(1)(c) - AO has not unearthed any new fact from his independent sources which could lead to furnishing of inaccurate particulars by the assessee....
November 10, 2016 Circulars Service Tax

Withdrawal of exemption from service tax on cross border B2C OIDAR services provided online/electronically from a non-taxable territory to consumers in taxable territory in India
November 10, 2016 Case Laws Central Excise

CENVAT credit - input service of GTA - transportation of Bio-manure and Cane-seed - services are utilized by the farmers and not by the manufacturer appellant - credit not allowed - AT
November 10, 2016 Case Laws Central Excise

Valuation - motor vehicles - inclusion of certain expenses incurred by the dealers - manufacture are selling their vehicle on a declared price and are not getting any......
November 10, 2016 Case Laws Customs

Valuation of import - enhancement of the value by 20% on the basis of subsequent agreement is illegal and cannot be sustained - AT
November 10, 2016 Case Laws Customs

Refund of additional duty of customs (ADC) - the authority should act only within the parameters of law and carry out the object of the statute without any extraneous......
November 9, 2016 Case Laws Income Tax

So far as creditworthiness of the of the creditor companies is concerned, it has been explained that the creditor companies are legal entities and are already assessed......
November 9, 2016 Case Laws Income Tax

Revision u/s 263 - since non application of section 50C would also amount to under assessment of income and tax payable thereon, therefore, it was prejudicial to the......
November 9, 2016 Case Laws Service Tax

If the assessee on his own ascertainment pay the service tax along with interest without protest. In such case no show cause notice should be issued u/s 73(3) - No penalty - AT
November 9, 2016 Case Laws Service Tax

CENVAT credit - clip phones, push button phones, line jack and wires & cables installed in the premises of the consumer of the telecommunication service - taking back of....
November 9, 2016 Case Laws Central Excise

Compliance stay order - payment through cenvat credit - The debit entry has been made on the basis of an assumption that the petitioner would be entitled to a credit in.....
November 9, 2016 Case Laws Central Excise

Manufacture - computer system assembled at the site of their clients from bought out items is a manufacturing activity and liable to duty of excise - AT
November 9, 2016 News Indian Laws

Everything you need to know about Ban on ₹ 500/1000 notes
November 9, 2016 News Indian Laws

Ban on High Denomination Currency and Income-tax Act
November 9, 2016 Case Laws Customs

Valuation - import of import of tin plate waste - merely because floor price has been fixed under ITC Policy, the value of goods cannot be enhanced - AT
November 9, 2016 Case Laws Customs

Valuation - import of Fused Magnesia - the difference between the declared price and the contemporary import price from the same company and the same country of origin......
November 9, 2016 Case Laws Customs

Valuation - export of goods - When the department accepts the BRC, as well as the final invoice of the exporter and has no doubt or dispute that amount other than what......
November 9, 2016 Circulars Central Excise

Service Tax and Central Excise Annual Returns are not required to be filed for the year 2015-16, which are due to be filed by 30.11.2016.
November 9, 2016 Case Laws Companies Law

There is no justification for automatic withdrawal from public offer without clear prejudice to the acquirer to the extent of rendering the carrying out of public offer impossible - SC
November 9, 2016 News Indian Laws

Instructions to Banks - Withdrawal of Legal Tender Character of existing ₹ 500/- and ₹ 1000/- Bank Notes
November 9, 2016 News Indian Laws

FAQs on Withdrawal of Legal Tender Character of the existing Bank Notes in the denominations of ₹ 500/- and ₹ 1000/-
November 9, 2016 News Indian Laws

Historic announcements on ending corruption and black money by PM; Five hundred and one thousand rupee notes will no longer be legal tender from midnight tonight
November 9, 2016 News Indian Laws

RBI Notification on withdrawal of ₹ 500 and ₹ 1000 Notes - Conditions and safeguard - No limit on deposit into Bank (Hindi and English Both)
November 8, 2016 News Indian Laws

Commerce and Industry Minister says ECGC’s role is very crucial in the trying times in sustaining the flow of exports
November 8, 2016 News Indian Laws

Text of Prime Minister’s address to the Nation
November 8, 2016 News Indian Laws

प्रधानमंत्री का 8 नवम्बर को......
November 8, 2016 Case Laws Income Tax

Deduction u/s 10A - call centre - customized electronic data is being transmitted outside India electronically - assessee is using Internet lines for telephone calls to.....

1 ....8 9 10 111213 14 15 16........ 117

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N: Land Customs Stations and Routes for import and export of goods by lan...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register