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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5651 to 5700 of 5838 Records

1 ....110 111 112 113114115 116 117

January 14, 2016 Case Laws Income Tax

Service of an independent contractor - whether would be taxable as salary contrary to the contract of service - Whether it is professional or skilled work; nature of......
January 14, 2016 Case Laws Income Tax

Allowability of exemption u/s 10(1) - For earning agricultural income, it is not necessary that the assessee must own the land and it is enough if it is established......
January 14, 2016 Case Laws Income Tax

Income from house property - Rental income inclusive of service tax - whether should be deducted from the gross rental receipts? - Held Yes - AT
January 14, 2016 Articles Income Tax

What we are doing for next generation, what the next generation will learn and inherit from present cacophony of things, will they ever be able to argue a case on merit.....
January 13, 2016 Circulars Central Excise

CBEC issues General guidelines for implementation of e-payment of refund/ rebate
January 13, 2016 Notifications Customs

Remission of duty on Volatile goods u/s 70 - Specified Goods to which the provisions of that section shall apply when they are deposited in a warehouse - Notification
January 13, 2016 Case Laws Service Tax

Restoration of appeal - CESTAT dismissed the appeal for non compliance of stay order - the delay of 5 days in depositing the amount is condoned - appeal restored before.....
January 13, 2016 Case Laws Service Tax

Cenvat Credit - duty paying documents - invoices which did not bear Sl.No. and registration number etc. - service tax paid on input services e.g. (i) repair charges;......
January 13, 2016 Case Laws Central Excise

100% EOU - scope of the term 'manufacture' as per EXIM - manufacture means not only covered the activity which brings into, existence new product but it also includes......
January 13, 2016 Case Laws Central Excise

Cenvat credit on the quantity of Dies Block - The entire exercise which was to be undertaken by the lower authorities to find out whether the same are manufactured and......
January 13, 2016 Case Laws Customs

Maintainability of writ petition - whether the respondent has got jurisdiction to demand differential customs duty beyond one year from the date of show cause notice are....
January 13, 2016 Case Laws Customs

Revocation of CHA licence - sub-letting - Possession of a broker's licence brings with it a commensurate responsibility to be true to the source of livelihood i.e.......
January 13, 2016 Case Laws VAT and Sales Tax

Benefit of refund of tax paid on purchase of inputs as Special Economic Zone (SEZ) Developer - KVAT - The technicalities shall not come in the way of giving some reliefs....
January 13, 2016 Case Laws Income Tax

TDS u/s 194J - procurement of ready study data by the parent company, from another foreign company, and supplying it to the assessee amounts - Non deduction of tds on......
January 13, 2016 Case Laws Income Tax

Addition u/s 68 - cash credit - the alleged surplus cash accumulated in the cash book out of the withdrawals from the bank is to be considered as source of re-deposit - AT
January 13, 2016 Case Laws Income Tax

Disallowance on account of loss on sale of live stock - assessee was unable to prove that it was carrying on any business activity or possessing livestock in physical......
January 13, 2016 Case Laws Income Tax

Long Term Capital Gain on sale of lease hold property by the assessee - provisions of section 50C of the Act cannot be invoked in respect to the transfer of leasehold rights - AT
January 12, 2016 Case Laws Service Tax

Levy of service tax on the royalty under reverse charge mechanism - Intellectual Property Service - scope of the work "namely" - The appellant demonstrates and imparts.....
January 12, 2016 Case Laws Service Tax

Levy of penalty u/s 77(1)(c) for failure to furnish the records before the Audit Party - The appellant have already deposited penalty of ₹ 10,000/- imposed on......
January 12, 2016 Case Laws Service Tax

Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of......
January 12, 2016 Case Laws Central Excise

Levy of personal penalty on co-noticees - when the proceedings against the manufacturer/assessee stand concluded on payment of disputed amount of duty plus interest plus....
January 12, 2016 Case Laws Central Excise

Cenvat Credit - eligible input services - Other welfare service i.e. service tax paid on the services of purchase of gift and setting up of mandap in the factory......
January 12, 2016 Case Laws Central Excise

Removal of towers for testing - They are destroyed and turned into scrap. Appellant clears scrap on payment of duty. Thus, the process of destructive testing being......
January 12, 2016 Case Laws Customs

Waiver of pre-deposit - undue hardship - There is no specific pleading to the effect that the compliance of the pre-deposit condition would cause undue hardship to the......
January 12, 2016 Case Laws Customs

Valuation - request for provisional clearance of imported cars against an ATA Carnet for the purpose of exhibition at Auto Expo - Carnet value does not constitute......
January 12, 2016 Case Laws Customs

Claim of refund of excess interest paid - The payment of excess interest was due to clerical error or due to mistake as to rate of interest applicable, the unjust......
January 12, 2016 Case Laws Customs

Levy of penalty on the Shipping Agency - issuing the second Bill of Lading after canceling the first - Seeking amendment in Import General Manifest (IGM) of the name of.....
January 12, 2016 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - Even if it is considered for a moment to be a case of furnishing of inaccurate particulars of income, the same has been caused due to a......
January 12, 2016 Case Laws Income Tax

Revision u/s 263 - AO on merits has allowed the case u/s 54F of the Act in accordance with law. This cannot be a case for revision u/s 263 - A decision of the AO could.....
January 12, 2016 Case Laws Income Tax

Transfer pricing adjustment - TPO take the amount of ALP at NIL - determination of Management Consultancy Fee - foreign exchange loss in financial transactions cannot......
January 12, 2016 Case Laws Income Tax

Reopening of assessment - it is evident that the AO did not corroborate or examine the information received from the investigation wing before recording his own......
January 12, 2016 Case Laws Income Tax

Disallowance on account of interest expenses u/s.40A(2)(b) - the unsecured loan was required to be paid on demand, but in the case of related parties there was no such......
January 12, 2016 Case Laws Wealth-tax

Inclusion of aircraft in the wealth tax assessment - co-ownership of the aircraft - value of aircraft, which is used in the assessee’s business, cannot be included in......
January 11, 2016 Case Laws Income Tax

Whether surcharge and education cess could be charged when the tax is determined to be payable under the double taxation avoidance agreement? - The surcharge and......
January 11, 2016 Case Laws Income Tax

Additional depreciation u/s 32(1)(iia) - power turbines - Admissibility of additional depreciation cannot be denied to the assessee merely on the ground that......
January 11, 2016 Case Laws Income Tax

Transfer pricing adjustment - Early or late realization of sale proceeds is only incidental to transaction of sale, but not a separate transaction in nature. - the......
January 11, 2016 Case Laws Income Tax

Addition made u/s.69B - it is not the case of assessee that the value adopted by him for bank and declared to Revenue is different but the quantity matches - additions confirmed - AT
January 11, 2016 Case Laws Income Tax

Depreciation on the boilers and windmill leased out by the assessee disallowed to the extent of 50% - unless various components and accessories of the boiler and......
January 11, 2016 Case Laws Income Tax

Eligibility for claim of carry forward of deficit of an earlier year to assessee registered u/s.12A - The expenditure that can be so adjusted can only be expenditure on.....
January 11, 2016 Case Laws Service Tax

Scope of Works Contract Service - Since, in the instant case the issue appears to be latent to the interpretation of law at the initial stage of introducing due service,....
January 11, 2016 Case Laws Service Tax

Sub-Broker services or BAS - the show-cause notice in this case was raised on the respondent classifying the service as Stock Broker Service. Therefore, it cannot now......
January 11, 2016 Case Laws Central Excise

Adjustment of Payment of duty under the wrong code - whatever be the accounting difficulty, when undisputed fact is that the petitioner did pay a certain excise duty,......
January 11, 2016 Case Laws Central Excise

Extended period of limitation - It was the duty of the audit party to consider whether the classification was correct and the appellant had availed the benefit of......
January 11, 2016 Case Laws Central Excise

Denial of CENVAT Credit - "goods such as furniture and stationery used in an office within the factory are goods used in the factory and are used in relation to the......
January 11, 2016 Case Laws VAT and Sales Tax

The petitioner having chosen not to produce his books of accounts for perusal by the 1st respondent before the assessment, cannot be heard to complain of a violation of.....
January 11, 2016 Case Laws VAT and Sales Tax

Disallowance of exemption claim - sale of Maize - TNVAT - The exemption was a product based exemption and not user based exemption or an assessee based exemption - AO......
January 10, 2016 Case Laws Income Tax

Computation of Slump sale - ITAT had accepted the Assessee’s contention that in case the entire block of assets was sold, the written down value of the block of assets......
January 10, 2016 Case Laws Income Tax

TDS u/s 194A - Once an amendment is introduced, for the purpose of removing the anomalous situation or for the purpose of removing the confusions both in the manner in......
January 10, 2016 Case Laws Income Tax

Disallowance of commission paid to the Directors / shareholders - where the directors had given services and in recognition thereof, there was proposal to pay commission....
January 10, 2016 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - As the contention of the assessee is far from bona fide and there was a clear-cut strategy to not only evade taxes, but also to file......

1 ....110 111 112 113114115 116 117

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H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

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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...

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...