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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5501 to 5550 of 5838 Records

1 ....107 108 109 110111112 113 114 115........ 117

January 25, 2016 Case Laws Indian Laws

Money Laundering - offenses are bailable or not - whether the offence is cognizable or non-cognizable - as noticed, Section 4 provides for punishment for more than 3......
January 25, 2016 Case Laws Income Tax

When the trading by the assessee company is accepted by the Revenue as incidental to its main business during the earlier years, the income cannot be treated as income......
January 25, 2016 Case Laws Income Tax

Charging of late fee u/s 234E while processing the return u/s 200A - While processing the return u/s 200A of the Act, the ld.AO cannot impose levy of fees under section 234E - AT
January 25, 2016 Case Laws Income Tax

Addition on account of long term capital gain on transfer of development rights of undivided share in a property - the assessee was only liable for long term capital......
January 25, 2016 Case Laws Income Tax

TDS u/s 194H - whether expenditure towards “Authority to Guarantee charges” falls within the ambit of section 194H or not?- Held no - The requirement of an agent and......
January 25, 2016 Case Laws Income Tax

Addition on interest income on the basis of AIR data - once the interest amount has been credited to the assessee and tax has been deducted by the payer, the assessee......
January 25, 2016 Case Laws Income Tax

Disallowance of interest expenditure under section 36(1)(iii) - assessee has a business interest in the sister concern, therefore, advancement of interest free loan to......
January 25, 2016 Case Laws Income Tax

Club membership fees paid for employees is allowable u/s 37 - assessee has given detailed list of persons for whom the membership is taken. Therefore disallowance of......
January 24, 2016 Case Laws Service Tax

Rejection of VCES-I declaration - if the information is sought of roving nature even though communication regarding seeking information quoted Section 14 which shall......
January 24, 2016 Case Laws Service Tax

Point of Taxation Rules (POT) - Formal invoices were not issued by the appellant because service receivers were not ready to enter into a contract with the appellant......
January 24, 2016 Case Laws Service Tax

Import of IPR services - reverse charge - only such intellectual property rights which are covered under Indian law in force alone are chargeable to service tax under......
January 24, 2016 Case Laws Central Excise

Valuation - inclusion of notional interest in advances - respondent-assessee had obtained certain advance sums from some companies/users to supply the bottles and on......
January 24, 2016 Case Laws Customs

Refund - unjust enrichment - Mere production of copy of ledger account showing refund amount as customs duty paid under protest is not sufficient to establish that they.....
January 24, 2016 Case Laws Customs

Levy of anti-dumping duty on import of PVC resin DG-1000K from China - Notification No.11/2008-Cus - amending Notification No. 38/2008-Cus dated 24.3.2008 has only......
January 24, 2016 Case Laws VAT and Sales Tax

Release of the bank guarantee - once the assessment order is set aside by the Appellate Authority, the security relating to the demand comes to an end. Once the......
January 24, 2016 Case Laws Income Tax

Taxability of Settlement amount - TDS u/s 195 - The settlement amount payable/paid by Satyam under the stipulation to the QSF pursuant to the judgment and final approval....
January 24, 2016 Case Laws Income Tax

TDS on payment for Value Added Reseller (VAR) of software related to healthcare and hospitality. - what was transferred was not copyright or the right to use a copyright....
January 24, 2016 Case Laws Income Tax

TDS u/s 194J - payment of transmission charges - There was neither transfer of any technology nor any service attributable to a technical service offered by the KPTCL......
January 24, 2016 Case Laws Income Tax

Set off of accumulated losses - Since the order of BIFR is inconsistent with the provisions of IT Act as far as setting off of accumulated losses beyond eight years......
January 24, 2016 Case Laws Income Tax

Unexplained investment u/s. 69 - Difference in opening balance of loan figure is to be brought to tax, it cannot be added as income in the Asst Year 2009-10 and it......
January 24, 2016 Case Laws Income Tax

Employees’ stock option scheme benefit taxability - The payment having been established as salary/employee cost, the same is revenue in nature. This expenditure claimed.....
January 24, 2016 Case Laws Income Tax

CIT(A) while altering the head of income and also in enhancing the addition has violated the provisions of sec. 251(2) of the Act in not providing opportunity to the......
January 24, 2016 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) on unrecorded receipts, expenditure and investments declared by the assessee pursuant to search confirmed - AT
January 24, 2016 Case Laws Income Tax

Ad-hoc disallowance on account of telephone, mobile, motorcar expenses, office expenses, printing and stationery, staff welfare, hotel expenses and travelling expenses......
January 24, 2016 Case Laws Income Tax

Eligibility of deduction u/s 54 - LTCG - The possession of the said flat was given on 21.02.2009 and agreement for sale was made on 30.03.2009. Old flat was sold on 6th.....
January 24, 2016 Case Laws Wealth-tax

Exigibility of 'Urban Land' to wealth tax - submission was that the moment construction starts the urban land is put to 'productive use' and that entitles the land from.....
January 22, 2016 Circulars DGFT

Strict adherence to the Notification No 114 dated 12th March 2015 specifying number of mandatory documents required for Export and Import - Trade Notice
January 22, 2016 Notifications Central Excise

Seeks to amend Notifications No.56/2002-CE & No.57/2002-CE both dated 14.11.2002 so as to insert a sunset clause of 31.03.2016 and to deny the benefit of the exemption......
January 22, 2016 Articles Service Tax

Swachh Bharat Cess – Can it be “collected” without “levy”? - Service Tax
January 22, 2016 Notifications Income Tax

Electronic Verification CODE (EVC) for electronically filed Income Tax Return - Additional Modes - Notification
January 22, 2016 Case Laws Service Tax

Attachment and seizure by the Service Tax Department for substantial service tax dues not paid - there is no final assessment of the petitioner's duty and penalty......
January 22, 2016 Case Laws Service Tax

Cenvat Credit - Allocation of input services to the concerned department as earned by the Table-C department - appellant provides taxable service as well as exempted......
January 22, 2016 Case Laws Service Tax

Classification of Import of services from M/s. Society for Worldwide Interbank Financial Telecommunication (SWIFT) which is a non-resident entity, not having an office......
January 22, 2016 Case Laws Central Excise

Allegation of fraudulent export of goods to Nepal - . It is the departmental internal correspondence to ascertain the fact that export is complete or not. For the lapses....
January 22, 2016 Case Laws Central Excise

Valuation - stock transfer - Differential duty on clearances to their Faridabad unit - comparable price - while the value adopted is to be based on comparable value......
January 22, 2016 Case Laws Central Excise

Classification - manufacture - change in the scope of tariff entries - iron and steel structures like trusses, columns, staircase, windows and section etc. - These......
January 22, 2016 Case Laws Companies Law

Petition praying the official liquidator be restrained from taking possession of the said plot - transaction itself is not bona-fide and in view of the settled legal......
January 22, 2016 Case Laws Indian Laws

Rectification of register where trademark 'BLENDERS PRIDE' was registered by inadvertence/error - time for filing notice of opposition within the three month - The......
January 22, 2016 Case Laws Income Tax

Taxability of Settlement amount received - The nature of settlement amount is of capital receipt and it cannot be categorized as income. Further this amount has been......
January 22, 2016 Case Laws Income Tax

The Supply Management Services fees received by the applicant is not in the nature of FTS or royalties under the India-UK Tax Treaty - AAR
January 22, 2016 Case Laws Income Tax

Investment in equity shares of Dow Agrosciences India Private Limited - capital asset u/s 2(14) - There is no material to hold that the applicant has a PE in India and......
January 22, 2016 Case Laws Income Tax

Reopening of assessment - return was filed before the wrong authority - Such being the facts, it cannot be stated that the petitioner had filed no return. The very......
January 22, 2016 Case Laws Income Tax

Reopening of assessment - There were multiple other remedies available to the revenue to exercise within the time frame provided under the statute, but to reopen an......
January 22, 2016 Case Laws Income Tax

Depreciation worked out with reference to the written down value computed as a result of order passed under Section 250(6) - Higher WDV - No error could be pointed out......
January 22, 2016 Case Laws Income Tax

Nature of Subsidy - The predominant purpose of the scheme is to ensure that tea manufactures function more profitably and not for setting up of a new unit or expansion......
January 22, 2016 Case Laws Income Tax

Disallowance of interest on delayed payment on excise duty or delayed payment of sales-tax - These are more or less compensatory in nature and cannot be held as any......
January 22, 2016 Case Laws Income Tax

Brought forward losses of firm - covered u/s 187 OR u/s. 78 - change in the terms and conditions of the partnership - the reconstitution of the partnership was made......
January 21, 2016 Notifications DGFT

Facility for import of Natural Rubber under Advance Authorisations issued or revalidated on or after 21.01.2016 will not available with immediate effect up to 31.03.2016.
January 21, 2016 Case Laws Service Tax

Provision of services in relation to filing drawback claims, filing application for DEPB, EPCG licences etc. - The scope of Business Auxiliary Services (BAS) does not......
January 21, 2016 Case Laws Service Tax

Provision of additional services to the purchaser of Cars - collection of RTO registration charges, Smart Card Fees, Vehicle Registration Fees and other extra charges -.....

1 ....107 108 109 110111112 113 114 115........ 117

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Latest Circulars

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

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

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

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

A: No GST is applicable for the services provided by the Director under p...