Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2016

Home Highlights Year 2016

Filter:

Showing 801 to 850 of 5838 Records

1 ....13 14 15 161718 19 20 21........ 117

October 25, 2016 Case Laws VAT and Sales Tax

Levy of Penalty - Best judgment assessment - Period of limitation - When a specific contention is raised regarding limitation, it is for the respondents to justify the......
October 24, 2016 Case Laws Income Tax

Levy of interest u/s 234A - cash amount seized at the premises of assessee at the time of raid - If an assessee has deposited higher amount of tax than returned tax......
October 24, 2016 Case Laws Income Tax

Interest expense - The borrowed amount in question was not utilized by the assessee in its own business, but had been advanced as interest-free loan to its......
October 24, 2016 Case Laws Income Tax

Dis-allowance of amount paid as commission to one whole time working Direcotr who had rendered extra service to the company - payment in question was with respect to......
October 24, 2016 Case Laws Income Tax

TDS u/s 194H - Commission - whether the charges deducted by the bank for use of swiping machines for sales through credit card is commission or not - No, not TDS u/s......
October 24, 2016 Case Laws Income Tax

Computation of capital gains - Expenditure incurred in connection with transfer of shares - the entire tax liability of the companies cannot be fastened on a single......
October 24, 2016 Case Laws Service Tax

Refund of service tax paid - Once the amount offered by the petitioner included all taxes and levies and subsequently, the levy of service tax was withdrawn by the......
October 24, 2016 Case Laws Service Tax

Banking or Financial service - collection of taxes and remittance to RBI - services rendered by scheduled bank to RBI - if RBI is exempted from the service tax liability....
October 24, 2016 Case Laws Service Tax

Service tax liability - The bill statement indicates about painting of vehicles on lumpsum basis - not taxable as Manpower Recruitment and Supply Agency service - AT
October 24, 2016 Case Laws Service Tax

Rental income - consideration from letting of spaces for advertisement - here is no element of fraud or suppression on the part of the appellant-Nagar Palika Praishad -.....
October 24, 2016 Case Laws Service Tax

Taxability - whether the appellant is required to pay service tax on the amount of export commission appearing in their trial balance on the debit side (expenditure) -......
October 24, 2016 Case Laws Central Excise

SSI exemption - Low Sodium Salt called LoNa - whether denial of CENVAT credit justified on the ground that the Cenvat credit has been taken on the inputs used in the......
October 24, 2016 Case Laws VAT and Sales Tax

Classification of goods - rate of tax @12.5% or @4% - Every piece of machinery whether part of a plant or not would come within its fold. When we hold that the boat is......
October 24, 2016 Case Laws VAT and Sales Tax

Change of constitution of the firm - business of father carried on by son, when father died, without intimation to Department - input credit taken by son reversed - The.....
October 22, 2016 Case Laws Income Tax

Acceptance of on-money in purchase of landed property, is relatable to the period relevant to the AY 2013-14. Perhaps only on account of fact that the sale deed was......
October 22, 2016 Case Laws Income Tax

Levy of penalty u/s 271 (1)(c) - Explanation 4 to section 271(1)(c) is clarificatory and not substantive and would apply even to assessment year prior to April 1, 2003,.....
October 22, 2016 Case Laws Income Tax

There cannot be one order of assessment by AO for the same period for which the Commission would also pass the order of settlement. Accepting the contention that even if....
October 22, 2016 Case Laws Income Tax

Challenge to the transfer of case u/s 127 - the contention of the Petitioner that it had not participated in the assessment proceedings, consequent to the impugned order....
October 22, 2016 Case Laws Income Tax

Reopening of assessment - claiming exemption u/s 11 - assessment came to be reopened by giving notice u/s 148 by the very same officer, who executed the scrutiny......
October 22, 2016 Case Laws Income Tax

Seeking stay of recovery proceedings - sick industrial unit - seeking protection - failure to discharge TDS liability - the actual injury or alleged threat to the......
October 22, 2016 Case Laws Service Tax

Composite services - job of transportation of storage tank and other material, loading and unloading work, excavation of earth and other hard rocks and civil work of......
October 22, 2016 Case Laws Service Tax

The amount of service tax paid on the transportation of the empty containers from yard to factory for stuffing of the export goods and return of the empty container is......
October 22, 2016 Case Laws Central Excise

Area based exemption - Eligibility of benefit of N/N.50/2003 - e claim made by the appellant about commercial production on 31.3.2010 was found to be on the basis of......
October 22, 2016 Case Laws Central Excise

Liability to duty - principal manufacturer or job worker - the principal manufacturer i.e. who furnished the undertaking under notification 83/94 and 84/94 is liable to duty - AT
October 22, 2016 Case Laws Central Excise

An appeal by the assessee - Tribunal has discretion to refuse or to admit the appeal in respect of order referred to clause (b) or Clause (c) or clause (d) where amount.....
October 22, 2016 Case Laws Customs

Recovery of benefit Focus Product Scheme (FPS) - DGFT has powers to issue a circular / clarificatrion - However, a clarification cannot run counter to the plain......
October 22, 2016 Case Laws VAT and Sales Tax

Input tax credit - Items of the electronic gadgets or mobile or drinking water are required for the incidental activity of the principle object of manufacture or trading....
October 22, 2016 Case Laws Central Excise

Proof of export - ARE-1 application is the basic essential document for export. Filing of ARE-1 having been specifically contemplated under notification issued under......
October 21, 2016 Case Laws Service Tax

Activity of toll collection on commission basis would not fall under the category of business auxiliary services, so as to make the same liable to service tax - service.....
October 21, 2016 Case Laws Service Tax

Service provided by the appellant to the respondent M/s NTPC Ltd. clearly falls under the category of Commercial or Industrial Construction Service - service Tax leviable. - AT
October 21, 2016 Case Laws Central Excise

Manufacture - intermediate product - job work - sugar syrup prepared within the factory in further manufacturing of biscuits for their principal - marketability of the......
October 21, 2016 Case Laws Central Excise

Intention to remove the goods without the payment of duty - non-accountal of goods in the RG-1 register - search in the premises - malafide intention upheld - AT
October 21, 2016 Case Laws Central Excise

Transaction value or MRP based valuation - the appellants had cleared 6 gms. sachet of the Hair Dye in a monopack carton containing six numbers of such sachet -......
October 21, 2016 Case Laws Central Excise

Classification reusable Baby Cotton Nappies (diapers) - The Item description given for Chapter Heading 61.11 clearly covers the subject items viz., baby diaper and baby.....
October 21, 2016 Case Laws Central Excise

Rejection of refund claim - reversal of CENVAT credit under protest - There is no murmur or protest or disagreement with the view taken by the inspecting officers as can....
October 21, 2016 Case Laws Customs

Valuation - rejection of declared value of import of goods - Only for the reason that the insurance policy of some of the consignments of being higher amount the value......
October 21, 2016 Case Laws VAT and Sales Tax

Taxability of a Car Stereo System - "electronic goods" falling under Entry 75 or "motor vehicle falling under Entry 18 - It cannot be gainsaid that a car stereo does add....
October 21, 2016 Case Laws VAT and Sales Tax

Exemption on polished granite stone - if a polished granite which is a slab and used on the floor, it cannot be called a tile for the purpose of coming within the ambit.....
October 21, 2016 Case Laws Income Tax

TDS u/s 194C - The role of the lorry owners was very limited to the extent of carriage of goods without any other liability. Therefore, they cannot be considered as......
October 21, 2016 Case Laws Income Tax

The assessee has not undertaken charitable activity during the year, therefore, it is not eligible for exemption u/s. 11 - AT
October 21, 2016 Case Laws Income Tax

Eligibility of deduction u/s.80P(2)(a)(i) - when there were no takers for the money, which assessee as a part of its objects wanted to lend, the only available choice......
October 21, 2016 Case Laws Income Tax

Disallowance of kist payment (lease rent) - prior period item - Kist payment for the previous period - It is not the case of the department that this method of......
October 21, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - conscious concealment of facts by the assessee - non disclosure of bank accounts in which cash was deposited - assessee deliberately concealed......
October 21, 2016 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - merely treating the business loss as speculation loss by the AO does not automatically warrant inference of concealment of income or......
October 20, 2016 Case Laws Income Tax

Partnership firm - Nature of the Certain considerations received after the dissolution of the firm - The appellants as erstwhile partners are liable to pay capital gain.....
October 20, 2016 Case Laws Income Tax

Estimation of income - profit may be taken @8% of the total receipts/ deposits as against the addition made u/s. 68 on account of cash deposit - assesssee is a part time....
October 20, 2016 Case Laws Income Tax

Failure to Serve notice u/s 143(2)to the legal heir - failure of the AO to issue and serve notice u/s 143(2) of the Act to the legal heir in accordance with the law......
October 20, 2016 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - as per rule of evidence there is distinction between set of facts not proved and facts disproved and facts proved - No penalty - AT
October 20, 2016 Case Laws Income Tax

Allowance of of deduction u/s.10AA - whether the export sales as supporting manufacturer, Sales to EOUs and SEZs are eligible for deduction u/s.10AA? - when as S.10AA......
October 20, 2016 Case Laws Income Tax

Keymen Insurance premium - in the absence of any contrary material placed by the Revenue that the 3 Directors are not the key persons, we are of the view that the......

1 ....13 14 15 161718 19 20 21........ 117

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

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