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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5551 to 5600 of 5838 Records

1 ....108 109 110 111112113 114 115 116........ 117

January 21, 2016 Case Laws Service Tax

Validity of adjudication order passed 17 months after the personal hearing was over -The show cause notice shall be adjudicated afresh and on appearance of the......
January 21, 2016 Case Laws Central Excise

Refund claim - unjust enrichment - it is an admitted fact that the buyer has not debited cenvat credit along with the amount of duty in dispute as claimed by the......
January 21, 2016 Case Laws Central Excise

Valuation - determination of cost of production of goods manufactured by another unit - cars manufactured by assesse for their own use - Rule 8 is not directly......
January 21, 2016 Case Laws Central Excise

Undervaluation of assessable value - appellant has shown in the invoices itself that they are receiving bailing charges which are only for the additional/special packing....
January 21, 2016 Case Laws Central Excise

Penalty u/s 11AC - procedural lapse - written off of inputs as obsolete in their books of account and did not reverse Cenvat credit pertaining to them - it is a......
January 21, 2016 Case Laws Income Tax

Waiver of interest u/s 234C - Paragraph 2(b) of the notification cannot be read restrictively, to mean that waiver of interest u/s 234 'C' is available only to cases of.....
January 21, 2016 Case Laws Income Tax

TDS u/s 194C - Assessing Officer erred in law in making disallowance despite the facts that the said amount is paid for purchases and section 194C of the Act is not applicable - AT
January 21, 2016 Case Laws Income Tax

Sale of shares of joint venture company - slump sale - Section 50B - assessee has transferred is the shares in UHEL and this transfer of shares cannot be considered to......
January 21, 2016 Case Laws Income Tax

Rectification u/s 154 - the issue whether the deprecation @100% or 15% on interiors which are purely wooden structures is a debatable point as it requires examination of....
January 21, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - since the income has been detected on account of scrutiny assessment and would be evaded if the scrutiny assessment was not done the penalty on......
January 21, 2016 Case Laws Income Tax

Addition on account of difference in purchases - Objection may of VAT authorities if the VAT rules require actual movement but even in that situation, the claim of......
January 21, 2016 Case Laws Income Tax

TDS u/s 194H - trade discount allowed to prepaid distributors - it is evident that the Commissioner of Income Tax (TDS) has in a hurriedly manner without affording......
January 21, 2016 Case Laws Income Tax

Excess deduction u/s 80IC - the notional disallowance made by the AO by taking proportionate sales of eligible 80IC and non 80IC units cannot be held as sustainable and.....
January 21, 2016 Circulars Service Tax

Valuation of the service of construction provided by a builder/developer to a landowner, who transfers his land/development rights to builder - CBEC clarifies
January 20, 2016 News Indian Laws

Justice R.V. Easwar Committee - Recommendations to check or curb litigation/ facilitate speedier disposal - Recommendations to promote ease of doing business and simplify procedures
January 20, 2016 Circulars Companies Law

Hindu Undivided Family (HUF) or its Karta cannot become partner/ Designated Partner (DP) in Limited Liability Partnership (LLP) - Circular
January 20, 2016 News Indian Laws

Erring officials of customs to compensate the importer personally to the Extent of ₹ 14,69,650/- plus 9% interest for their acts of omission and commission -......
January 20, 2016 Notifications Customs

Import of Goods required for medical, surgical, dental or veterinary use exempted from additional duty leviable u/s 3(5) (SAD) - Seeks to make further amendment to the......
January 20, 2016 Notifications Customs

Concessional rate of duty on import of Import of Goods required for medical, surgical, dental or veterinary - Seeks to make further amendments to the Notification......
January 20, 2016 Case Laws Service Tax

Management, Maintenance and Repair service - Liability of service tax - the demand of Service Tax against the assessee for the cost of the goods supplied during repair......
January 20, 2016 Case Laws Service Tax

Interconnection service - there is nothing on record to show that small time ISPs who had rendered the services to their clients by taking connection from the appellant.....
January 20, 2016 Case Laws Central Excise

Valuation of the goods for which job work was undertaken - determining the cost of an excisable product - basic allegation of non-inclusion of Central Excise duty paid.....
January 20, 2016 Case Laws Central Excise

Valuation - Non-inclusion of freight - The freight amount not being shown in the invoice or some additional income has come to the appellant from freight charges cannot.....
January 20, 2016 Case Laws Central Excise

Inclusion of cylinder rental charges, testing charges in assessable value - Valuation of goods - the packing of the gases into cylinders is not necessary for making the....
January 20, 2016 Case Laws Central Excise

Demand of interest - Though the product is made dutiable w.e.f. 1.3.2003, there was no liability to pay duty on that date, as the amendment occurred only on 28.02.2005......
January 20, 2016 Case Laws Customs

The law is well settled that the public officers have to be also held accountable for their acts of omission and commission. - HC
January 20, 2016 Case Laws Income Tax

Receipt of maintenance charges - liable to be taxed under the head of income from house property OR income from other sources - The Assessees who are signatories to the.....
January 20, 2016 Case Laws Income Tax

TDS Credit - assessee during the year was an advance and the actual remuneration was to be quantified at the completion of the project. The assessee therefore was......
January 20, 2016 Case Laws Income Tax

Additions u/s.68 - Failure on the part of the buyers of the flat to establish their source of income cannot be made as the reason to make addition in the hands of the......
January 20, 2016 Case Laws Income Tax

Exemption u/s 54F - contiguous units - first floor is divided into different residential units - In case, the assesse is using the entire first floor area for the......
January 20, 2016 Case Laws Income Tax

Expenditure incurred on leased out premises - expenditure incurred on the construction of any structure on the leased premises should result in saving of the revenue......
January 19, 2016 Case Laws Central Excise

Supply made to the SEZ Developers - supply made to the SEZ Developers is an export and no duty is payable. Therefore, the duty paid by the appellant is required to be......
January 19, 2016 Case Laws Customs

Refund of SAD - jurisdiction to entertain the refund claim - it cannot be said that the main refund application was filed before the AC/DC of Customs, who did not have......
January 19, 2016 Articles Companies Law

EXEMPTIONS TO PRIVATE COMPANIES UNDER COMPANIES ACT 2013 – IMPACT ANALYSIS - Corporate Laws / Banking / SEBI / LLP
January 19, 2016 Articles Companies Law

SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS & DISCLOSURE REQUIREMENTS) REGULATIONS, 2015 – HIGHLIGHTS AND ANALYSIS - Corporate Laws / Banking / SEBI / LLP
January 19, 2016 Case Laws Service Tax

Service tax demand under Construction Service (CS) / Commercial or Industrial Construction Service (CICS) / Works Contract (WC) - The demand relating to denial of......
January 19, 2016 Case Laws Service Tax

Levy of penalty for Delay of payment of service tax due to Bank refused to take deposit of tax in absence of PAN based registration number - no case of deliberate......
January 19, 2016 Case Laws Companies Law

Winding up petition - failure to pay the admitted liability/debt - in view liability being admitted the company is ordered to be wound up and the Provisional Liquidator.....
January 19, 2016 Case Laws Income Tax

Non deduction of TDS u/s 194A - compensation (damages) paid in the form of interest by the appellant to various allottees for delays occurred in delivering the......
January 19, 2016 Case Laws Income Tax

Penalty u/s Sec. 271C - non deduction of tds on five foreign remittances u/s 195 - there was reasonable cause as envisaged u/s 273B for not deducting tax at source by......
January 19, 2016 Case Laws Income Tax

TDS u/s 194H - non deduction on bank guarantee commission - While it is termed as ‘guarantee commission’, it is not in the nature of ‘commission’ as it is understood in....
January 19, 2016 Case Laws Income Tax

Disallowance of loss shown by the assessee in Film business - Having regard to the facts and circumstances in which the “investment” was made and “loss” claimed, the......
January 19, 2016 Case Laws Income Tax

Disallowance of service charges paid under Section 40A(2) - High Court was perfectly justified in reversing the eventual conclusion of the learned ITAT on the basis that....
January 19, 2016 Case Laws Income Tax

Deduction u/s 36(1) (viia) - section 36(1) (viia) clearly provides for deduction of 7.5 % of the total income and a further deduction of 10 % of the aggregate of......
January 19, 2016 Case Laws Income Tax

TDS u/s 194-I - development charges paid by the assessee to RIICO towards allotment of land on lease of 99 years - whether payment of development charges paid was for......
January 19, 2016 Case Laws Income Tax

TDS u/s 194C - Addition on account of payment of software charges without making TDS - it is a pure transaction of purchase. Therefore, the provision of TDS will not be....
January 19, 2016 Case Laws Income Tax

Grant of registration u/s. 12A rejected - Charging of nominal fee/cess in course of performance of its duties would not make the assessee a commercial/business establishment. - AT
January 19, 2016 Case Laws Income Tax

Addition u/s 69 - Even though the loan transaction of ₹ 8 lakhs has been kept outside the books of account by the assessee, it cannot be taxed as unexplained cash....
January 18, 2016 Case Laws Service Tax

Classification of taxable service - Job work - activity of re-rubberisation of old, worn out rubberized rollers - inasmuch as the Business Auxiliary Service came into......
January 18, 2016 Case Laws Service Tax

Refund - service tax was mistakenly paid - amount paid by the appellant under Manpower Recruitment Agency Services is required to be refunded because no tax can be......

1 ....108 109 110 111112113 114 115 116........ 117

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F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

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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...