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Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

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Showing 701 to 750 of 5838 Records

1 ....11 12 13 141516 17 18 19........ 117

November 2, 2016 Notifications Customs

Central Government Notifies All Industry Rates (AIRs) Drawback to be effective from 15.11.2016 - Notification
November 2, 2016 Notifications FEMA

FDI - Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) (Tenth Amendment) Regulations, 2016 - Notification
November 2, 2016 Case Laws VAT and Sales Tax

Quantum of surcharge - payment of Entry Tax u/s 3(3) of the Orissa Entry Tax Act, 1999 - the amount of surcharge u/s 5A of the OST Act is to be levied before deducting......
November 1, 2016 Case Laws Service Tax

When cash management services stood excluded from the purview of service tax at the hands of the Bank until 31.05.2007, service tax cannot be demanded on an activity......
November 1, 2016 Case Laws Service Tax

SCN did not bring forward any evidence to establish that there has been collusion between the appellant and the service provider for evasion of Service Tax and for......
November 1, 2016 Case Laws Service Tax

Maintainability of appeal – period of limitation - The mode of communication of order is relevant only so long as the actual receipt of the communication is not disputed....
November 1, 2016 Case Laws Service Tax

Even if the service tax was collected but shown as a outstanding in the balance sheet, it can be construed that appellant had no malafide intention - appellant showed......
November 1, 2016 Case Laws Central Excise

Valuation - the benefit accruing to the appellant by way of extending the benefit of concessional rate of duty for import of components is to be considered as additional....
November 1, 2016 Case Laws Central Excise

Claim of refund - Interest on delayed refund - limitation bar - Section 11BB - Price variation clause - the claim is hopelessly time barred. - AT
November 1, 2016 Case Laws Central Excise

Valaution - Job work /loan licensee - Physician samples - in the case of sale of samples to brand owners on a principal basis, the transaction value merits acceptance.......
November 1, 2016 Case Laws Central Excise

SSI Exemption - turnover cannot be clubbed together and the two units cannot be treated as one unit merely because various factors such as related partners, common use......
November 1, 2016 Case Laws Central Excise

Classification of AC couplings - couplings are nothing but shorter version of pipes, which are classified in the same Tariff Headings of 6811.83 - AT
November 1, 2016 Case Laws Central Excise

Classification of goods - Roop Amrit - Complete solution - cosmetic under heading 3304 or medicament under heading 3003? - - products classified as cosmetic or toilet......
November 1, 2016 Case Laws Customs

Re-classification of imported goods - ‘mono potassium phosphate’ with purity of 99.6% - The inclusions of the imported items in the Fertiliser (Control) Order 1985, as......
November 1, 2016 Case Laws Customs

Classification of goods - LED Panel Indicator - The Commissioner (Appeals) decides the classification under heading 85312000. Therefore if at all any appeal is......
October 29, 2016 Case Laws Income Tax

The disallowance u/s. 14A read with Rule 8D should only be made with regard to investments and not with the regard to share held as stock-in-trade. - AT
October 29, 2016 Case Laws Income Tax

Computation of capital gains - Unless the AO possesses some evidences, demonstrating the fact that full value of the consideration disclosed by the assessee was......
October 29, 2016 Case Laws Income Tax

When no fresh investment has been made by the assessee during the year under assessment nor it has incurred any expenditure the question of invoking provisions contained....
October 29, 2016 Case Laws Income Tax

Non granting registration u/s 12A - partition of education society without seeking necessary approvals / sanctions from competent authority in terms of societies......
October 29, 2016 Case Laws Income Tax

TDS u/s 195 - non deduction of tds on software expenses representing reimbursement of software cost to its parent company - it cannot be held as ‘royalties’ coming into.....
October 29, 2016 Case Laws Income Tax

The transaction undertaken for the sale & purchase of the shares in F&O market to safeguard the loss on account of price fluctuations of the share held by the assessee......
October 29, 2016 Case Laws Income Tax

TDS u/s 194C - non deduction of tds on catering charges - The provisions of TDS u/s. 194C of the Act are applicable for a works on contract and they do not apply on the.....
October 29, 2016 Case Laws Central Excise

CENVAT credit - prior to 24.03.2011, no central excise duty was payable on coal produced in mine - taking of CENVAT credit of central excise duty, paid by the supplier,.....
October 28, 2016 Circulars FEMA

External Commercial Borrowings (ECB) by Startups - Circular
October 28, 2016 Circulars Companies Law

Relaxation of additional Fees and extension of last date of in filing AOC-4, AOC-4 (XBRL), AOC-4 (CFS) and MGT-7 e-forms under the Companies Act, 2013 till 29-11-2016
October 28, 2016 Case Laws Income Tax

These are two different causes of action leading to addition against the income of two different persons u/s 68 and 69. There is as such no question of any double......
October 28, 2016 Case Laws Income Tax

Since no material whatsoever was found in the course of search, the question of allowing additional depreciation or not could not have been subject matter of proceedings....
October 28, 2016 Case Laws Income Tax

Reopening of assessment - Once the alleged land was shown in the balance sheet of HUF, taxes were paid in the hands of HUF, and then how that very alleged unexplained......
October 28, 2016 Case Laws Income Tax

Provision for direct expenses - AO observed that expenditure actually not incurred during the year - mercantile system of accounting - construction activity -......
October 28, 2016 Case Laws Income Tax

Amount received from members as ‘transfer fees’ - co-operative society - assessee does not represent mutual concerns and to such activities the concept of mutuality......
October 28, 2016 Case Laws Service Tax

Reimbursement of expenses - Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith......
October 28, 2016 Case Laws Service Tax

Services of truck diversion agent - the main activity of the respondent is to divert the truck bearing the goods from M/s. Grasim for onward transportation as per the......
October 28, 2016 Case Laws Service Tax

CENVAT credit - validity of duty paying documents - Rule 9(2) of the CCR provides for such eventualities - The rule vests the jurisdictional AC/DC with the power to......
October 28, 2016 Case Laws Service Tax

Balance sheet of company is a publically available document and therefore, the allegation that data stated in the balance sheet was suppressed from the department is not....
October 28, 2016 Case Laws Service Tax

Levy of tax - imparting training in graphic animation - obligation not to share the services provided by the appellant with any other person - service of the appellant......
October 28, 2016 Case Laws Service Tax

Levy of service tax - mere procurement of order on behalf of overseas manufacturer is not taxable in India in the hands of the person who procures the orders and......
October 28, 2016 Case Laws Central Excise

Compounded levy scheme - manufacture of stainless steel pattas/pattis - failure to file the requisite declaration under the scheme - In the absence of any evidence to......
October 28, 2016 Case Laws Central Excise

In the light of the fact that the availment of Cenvat credit on structural items has been in dispute for a long time, allegations of suppression cannot be made against......
October 28, 2016 Case Laws Customs

Waiver of pre-deposit - 7.5% was deposited before filing an appeal before Commissioner (Appeals) - Now whether appellant is required to deposit entire 10% amount in......
October 28, 2016 Case Laws Customs

Classification of measuring or checking instruments - independent complete device which automatically inspect, count, process, stores and displaying the data - to be......
October 28, 2016 Case Laws Customs

Valuation of import of goods - the agreement relating to purchase of equipment cannot be disassociated from other agreements and the authorities were right in loading......
October 28, 2016 Case Laws Customs

Interpretation of notification - refineries and power projects - Cables were exempted from all duties of customs - import of raw material for manufacture of cables......
October 28, 2016 Case Laws Customs

Classification of fabric - Merely because the deponent of the statement has agreed before the Customs that the previous consignment may be of the same composition, by......
October 28, 2016 Case Laws VAT and Sales Tax

Withholding of Refund claim, which is already crystallised - since prima facie requirements to invoke the power to withhold the amount of refund are not available on......
October 28, 2016 Case Laws Income Tax

Disallowance u/s 40A(2)(b) in respect of professional fees - payment to a partnership firm whose partners are having substantial interest in the business of the assessee....
October 28, 2016 Case Laws Income Tax

Denial of Tax Collected at Source (TCS) credit u/s 206C(1C) - denial of credit tantamount to confiscating assessee's tax for which corresponding income is included in......
October 27, 2016 Circulars Income Tax

Where a valid return-of-income having 'claim of refund' for AY 2014-2015, 2013-2014 and 2012-2013 was filed, such returns-of-income shall now be processed by 31.03.2017
October 27, 2016 Notifications FEMA

A wholly owned subsidiary set up in India by a non-resident entity, operating in a sector where 100% FDI is allowed in the automatic route and there are no FDI linked......
October 27, 2016 Notifications FEMA

Permission to a person resident outside India to enter into exchange traded currency derivatives
October 27, 2016 Income Tax

Benami Transactions(Prohibition) Act, 1988 as amended

1 ....11 12 13 141516 17 18 19........ 117

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What's New:
Latest Circulars

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

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

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order