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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 5751 to 5800 of 5838 Records

1 ....112 113 114 115116117

January 6, 2016 Case Laws Income Tax

TDS on interest - section 194A shall also apply to individuals, where total sales, gross receipts or turnover from business or profession exceed the monetary limit......
January 6, 2016 Case Laws Income Tax

Exemption u/s. 11 denied - Education can be imparted, even through affiliated schools also. A perusal of the activities listed above demonstrates the same. The acitivty.....
January 6, 2016 Case Laws Wealth-tax

Reduction of debt for working out the net wealth of assessee - CIT has misunderstood from the balance-sheet filed by assessee that there is no loan liability on the said....
January 6, 2016 Case Laws Service Tax

Management Consultant Service - appellant submits that their activities are confined to supply the manpower and supervision thereof - the service provided by the......
January 6, 2016 Case Laws Central Excise

Cenvat Credit - input services - when the cost of any service is included to determine the valuation of the final product, CENVAT credit cannot be denied of such tax......
January 6, 2016 Case Laws Central Excise

SSI Exemption - valuation - clandestine removal of goods - merely because the invoices issued did not follow their sequential number it is not sufficient to hold that......
January 6, 2016 Case Laws Service Tax

CENVAT Credit - the employees had purchased food coupons from M/s. Accor Radhakrishna Corporate Services Limited. It cannot be said that the said Company had provided......
January 6, 2016 Case Laws Central Excise

Remission of duty - Loss due to auto combustion - Even if the insurance company did not consider the quantity which had oozed out, there is no denying the fact that the.....
January 6, 2016 Case Laws Customs

Smuggling of Gold into India - Proceeding under COFEPOSA Act - A step taken to secure the presence of the person against whom an order of detention is issued cannot be.....
January 6, 2016 Case Laws VAT and Sales Tax

Levy of entry tax on Coolants - whether or not it is a petroleum by product - Liberty is reserved to the 2nd respondent-clarifying authority to have the ‘coolant’......
January 6, 2016 Case Laws VAT and Sales Tax

Cancellation of exemption certificate of 100EOU - PGST / PVAT - assessment years 2000-01 and 2001-02, the appellant exported nothing outside India. In the assessment......
January 6, 2016 Case Laws FEMA

Importers who had acquired foreign exchange from their authorized dealers for the purpose of imports of specified goods - there is no contravention of Section 8(3) or......
January 5, 2016 Case Laws Income Tax

TDS on Sodexo coupons given by an employer to the employee - Sodexo coupons given by an employer to the employee are not amenable to TDS provisions. - AT
January 5, 2016 Case Laws Income Tax

Estimation of income from house property - AO failed to appreciate such estimation of annual letable value as per provision of Section 23(1)(a) was called for only in......
January 5, 2016 Case Laws Income Tax

Levy of fees under section 234E - Fee for default in furnishing statements - late filing of TDS returns - levy of fee prior to 1.6.2015 deleted - AT
January 5, 2016 Case Laws Service Tax

Franchisee Service - Amount received from affiliates being RCs and LCs - Scope of the MOU - Indeed, the MOU in question is so clear an example of “franchise” as defined....
January 5, 2016 Case Laws Service Tax

Cenvat Credit - eligible input services - the appellant has rightly taken the cenvat credit on the input service provided by the sub-contractors and they have paid the......
January 5, 2016 Case Laws Service Tax

Claim of refund of service tax paid wrongly by the sub-contractor - The sub-contractor having not contested the classification, the appellant cannot come before the......
January 5, 2016 Case Laws Service Tax

Levy of penalty - waiver u/s 80 - Job Work - having regard to the fact that appellant is a proprietory firm, undertaking a single activity of anodization and in view of.....
January 5, 2016 Case Laws Central Excise

Cenvat Credit - return of rejected articles of rubber back from their customer - if any inputs are issued to the job-worker for manufacturing and manufacturing activity....
January 5, 2016 Case Laws Central Excise

100% EOU - Claim of exemption - In a three legged race for export promotion by the Customs and Export Promotion authority, the two authorities cannot run in opposite directions. - SC
January 5, 2016 Case Laws Central Excise

Valuation -The law does not require charging of duty on freight for technical lapse of not indicating the freight charges separately on the excise invoice. - AT
January 5, 2016 Case Laws Central Excise

SSI Exemption - Clubbing of clearances - Merely because common electricity connection was used by both the units by itself will not make it a dummy of one another.......
January 5, 2016 Case Laws Central Excise

Denial of SSI Exemption - benefit of Notification No.9/2001 - goods falling under Chapter 93 were excluded from the scope of SSI benefit during the relevant period - ......
January 5, 2016 Case Laws Customs

Denial of refund claim - Bar of limitation - The appellant requested for reassessment of the Bill of Entry vide their letter dt. 18.12.2000 addressed to the Deputy......
January 5, 2016 Circulars Central Excise

Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court - Order-Instruction
January 5, 2016 Circulars DGFT

Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments - Public Notice
January 5, 2016 Circulars FEMA

Master Direction – Reporting under Foreign Exchange Management Act, 1999 - Master Direction
January 5, 2016 Circulars FEMA

Master Direction – External Commercial Borrowings, Trade Credit, Borrowing and Lending in Foreign Currency by Authorised Dealers and Persons other than Authorised......
January 5, 2016 Circulars FEMA

Master Direction – Opening and Maintenance of Rupee/Foreign Currency Vostro Accounts of Non-resident Exchange Houses - Master Direction
January 5, 2016 Notifications Customs

Export duty on Iron ore pellets reduced to Nil rate from 5% - Seeks to further amend notification No 27/2011-Customs dated 1.03.2011 - Notification
January 5, 2016 Case Laws Indian Laws

Rebuttal of presumption - Complaint u/s 138 of the Negotiable Instruments Act - Cheque Bounce due to payment stopped by drawer - discharge of liability - The defence......
January 4, 2016 Case Laws Income Tax

AO was not justified in holding that the income of the assessee arising from performance of associated drilling activity through the provisions of oil field equipment on....
January 4, 2016 Case Laws Income Tax

TDS u/s 194J - the transaction was a transaction of outright purchase of copyright and not a mere payment for past and future royalties. The price paid for outright......
January 4, 2016 Case Laws Income Tax

Expenditure incurred by the assessee with regard to payment of logo charges - payment of royalty and logo charges are revenue in nature, therefore, has to be allowed......
January 4, 2016 Case Laws Income Tax

Disallowance of short- term capital loss - When the incident of tax being sale of units occurred prior to the introduction of the bill proposing the amendment in......
January 4, 2016 Case Laws Income Tax

Entitlement to deduction u/s.80IA - Fiction created in sub-section does not contemplate to bring set off amount notionally. Fiction is created only for the limited......
January 4, 2016 Case Laws Income Tax

Transfer pricing adjustment - selection of comparable - Tribunal specified the aspects that may be kept in mind by the DRP while addressing the objections in respect to.....
January 4, 2016 Case Laws Income Tax

Entitlement to deduction u/s 10B - it is trite law that accounting entries are not decisive in determining the question of eligibility for a claim of deduction or exemption - AT
January 4, 2016 Case Laws Service Tax

Exemption to business auxiliary services - the activity would fall within the exemption Notification No. 1/2004-ST dated 10/9/2004, clause (d), that provides exemption......
January 4, 2016 Case Laws Central Excise

Clandestine removal of goods - assumption / presumption - demand based on the statement - charge of clandestine removal is not sustainable in the absence of any......
January 4, 2016 Case Laws Central Excise

Denial of refund claim - Valuation - the liquidated damages (LD) had to be factored in to arrive at the correct transaction value which has to be treated as assessable.....
January 4, 2016 Case Laws Central Excise

Cenvat Credit - Job Work - in view of the provisions of Rule 4(5)(a) of the Cenvat Credit Rules, 2004, there is no requirements made either for return of scrap from the....
January 4, 2016 Case Laws Customs

Import of areca nuts (betel nuts) against Duty Free Import Authorisations (DFIA) - Clearance of the subject goods i.e. Betel Nut Splits (not fit for human consumption).....
January 4, 2016 Case Laws Customs

Valuation of imported goods - Once it is undisputed fact that the declared value was not accepted and for the purpose of assessment valuation was done on the basis of......
January 4, 2016 Case Laws Customs

100% EOU - The appellant was entitled to do job work for the principal manufacturer located in DTA. In such a scenario, we are of the view that non-taking of the......
January 2, 2016 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - non deduction of TDS - looking to large number of adjustment entries in the accounts between two entities, the amounts were not in the......
January 2, 2016 Case Laws Income Tax

Clarification on the question of liability to deduct tax at source arising out of the amended section 194A w.e.f 01.06.2015 - TDS on interest on payment of compensation.....
January 2, 2016 Case Laws Income Tax

Additional Depreciation u/s 32 - claim of 10% (50% of 20%) in the first year and balance 10% in the second year - the balance 10% additional deduction can be availed in....
January 2, 2016 Case Laws Income Tax

Disallowance of set off of brought forward loss from transfer of short-term capital asset against gains arising from transfer of long-term capital asset - provisions of.....

1 ....112 113 114 115116117

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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...

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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...

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...