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  • 2016 (7) TMI 1100 - PUNJAB & HARYANA HIGH COURT

    Income Tax: Income surrendered during survey - whether is to be taxed u/s 69-A - whether set off losses u/s 70 and 71 is not permissible against such income? - Held that:- This is not an admi....

  • 2016 (7) TMI 1099 - MADRAS HIGH COURT

    Income Tax: Entitlement to exemption u/s 11 - charitable activities - sale proceeds of the lands by assessee trust - Held that:- The assessee has purchased the lands to an extent of 71.89 Acr....

  • 2016 (7) TMI 1098 - KARNATAKA HIGH COURT

    Income Tax: Nature of expenditure - revenue or capital - cultivation expenses to be set-off against other business incomes - commercial expediency - Held that:- In the instant case, material o....

  • 2016 (7) TMI 1097 - ITAT MUMBAI

    Income Tax: Deduction u/s 54EC - short capital gain arising on sale of depreciable asset - Held that:- As decided in ITO V/s ACE Builders [2005 (3) TMI 36 - BOMBAY High Court ] the benefit of ....

  • 2016 (7) TMI 1096 - ITAT MUMBAI

    Income Tax: Assessment of interest received on compulsory FDR - 'income from other sources' OR 'business activity' - Held that:- Interest earned by the assessee on FDRs has intrinsic and inseg....

  • 2016 (7) TMI 1095 - ITAT CHENNAI

    Income Tax: Payment of royalty to USA company - nature of payment - Revenue expenditure or capital expenditure eligible for depreciation @25% - Held that:- CIT(Appeals) as relying on own order....

  • 2016 (7) TMI 1094 - DELHI HIGH COURT

    Income Tax: Taxability in India - intellectual property rights in trademarks, brands, logos etc. - AAR - whether the receipt arising to the applicant, from the transfer of its right, title and....

  • 2016 (7) TMI 1093 - DELHI HIGH COURT

    Income Tax: Review petition - Interest amount by way of a term 'debenture' - whether amounts to actual payment of as contemplated by Section 43B - Held that:- Though debentures are securities ....

  • 2016 (7) TMI 1092 - PUNJAB & HARYANA HIGH COURT

    Income Tax: Enhancement of the Net Profit Rate - Held that:- Once the Revenue, being bound by the circular of the C.B.D.T., New Delhi, has withdrawn its appeal seeking enhancement of the Net P....

  • 2016 (7) TMI 1091 - PUNJAB & HARYANA HIGH COURT

    Income Tax: Disallowance of interest u/s 36(1)(iii) - property were acquired indirectly i.e. in the name of partners - diversion of loan - Held that:- Possession of rights and interest in an a....


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  • 2016 (7) TMI 900 - MADRAS HIGH COURT

    Wealth tax: Applicability of Circular No. 1979 dated 27.03.2000 - excess liability allowed by mistake and rectified under Section 35 of the Wealth Tax Act - Tribunal ordered as no exceptional ....

  • 2016 (7) TMI 659 - ITAT AHMEDABAD

    Wealth tax: Wealth tax assessment on the properties owned by the assessee - as assessee’s contention that the properties cannot be considered to be an asset within the meaning of term asset as....

  • 2016 (7) TMI 464 - ITAT PUNE

    Wealth tax: Penalty leviable on the mortgaged assets claimed by the assessee as exempt u/s.2(m) of the W.T. Act - denial of deduction u/s.2(m) of the Act on account of mortgaged assets - Held ....

  • 2016 (7) TMI 422 - ITAT VISAKHAPATNAM

    Wealth tax: Nature of land - whether the land held by the assessee is an urban land coming within the definition of asset as per section 2(ea) of the Act or is a stock in trade, which is kept ....

  • 2016 (7) TMI 50 - GUJARAT HIGH COURT

    Wealth tax: Net wealth - whether the land on which the building was under construction is to be included in the net wealth for the purpose of charge of wealth tax u/s.2(ea) and was not exclude....


More Wealth tax Cases

  • 2016 (7) TMI 1127 - CESTAT CHENNAI

    Service Tax: Refund of unutilized cenvat credit - export of services without taking registration - Rule 5 of Cenvat Credit rules 2004 read with Notfn No.5/2006-CE (NT) dt. 14.3.2006 - Held tha....

  • 2016 (7) TMI 1126 - CESTAT MUMBAI

    Service Tax: Levy of penalty u/s 76 of the Finance Act, 1994 - Service Tax on Renting of Immoveable Property Service was paid through Cenvat Credit account available on that day along with inte....

  • 2016 (7) TMI 1080 - KARNATAKA HIGH COURT

    Service Tax: CENVAT Credit - whether circular is binding upon the revenue - service tax on GTA service availed by the appellant for outward transportation of the goods from the factory to the c....

  • 2016 (7) TMI 1079 - CESTAT MUMBAI

    Service Tax: Waiver of penalty u/s 80 - the penalties imposed under Section 76,77 & 78 were set aside by the Ld. Commissioner (Appeals). - the respondent has paid the entire amount of service ....

  • 2016 (7) TMI 1078 - CESTAT CHENNAI

    Service Tax: Refund - Period of limitation - relevant date - Claim of rebate of service tax paid on specified services used for export of goods under Notification No. 41/2012 ST dated 29.06.201....

  • 2016 (7) TMI 1077 - CESTAT NEW DELHI

    Service Tax: Valuation - transport of passengers embarking in India for international journey by air service - service tax was paid only on the basic air fare and without including various cha....

  • 2016 (7) TMI 1076 - CESTAT MUMBAI

    Service Tax: Availing cenvat credit for some projects and availing the benefit of abatement under Notification No. 1/2006-ST for some other projects - projects undertaken on turnkey basis - Hel....

  • 2016 (7) TMI 1036 - CESTAT CHENNAI

    Service Tax: Levy of penalty - Valuation - service tax liability on TDS amount and reimbursements received towards LPG gas and Milk from the recipient of services - Outdoor Catering Service - r....


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  • 2016 (7) TMI 1117 - CESTAT HYDERABAD

    Central Excise: Demand of duty - extended period of limitation - clearances made to Indian Army by the appellant and the hub extension - Held that:- we find on fact that ER-I return for May, 2013 ....

  • 2016 (7) TMI 1116 - CESTAT AHMEDABAD

    Central Excise: SSI Exemption - Dummy units - Clubbing of clearance - it has been alleged that both units were managed and controlled by the Proprietor of the appellant - determination of turnove....

  • 2016 (7) TMI 1115 - CESTAT NEW DELHI

    Central Excise: Cenvat Credit - eligible input services - guest house services - charges paid by them for accommodation of their employees at the Guest House at Gurgaon managed by their Head Offi....

  • 2016 (7) TMI 1114 - CESTAT HYDERABAD

    Central Excise: Refund - unjust enrichment - price revision after clearance of goods - their buyer M/S APCPDCL has reduced the basic prices subsequent to their clearances - Held that:- It is a ....

  • 2016 (7) TMI 1113 - CESTAT HYDERABAD

    Central Excise: Refund - appellant preferred a refund claim of duty on the ground that for the clearance of BOPP film to M/s Ravi Foods Pvt. Ltd against invalidated DFIA they are not liable to pay....

  • 2016 (7) TMI 1112 - CESTAT HYDERABAD

    Central Excise: Cenvat Credit - assessee was reversing/paying an amount equal to 10% of the value of the exempted goods as provided under Rule 6 (3) (b) of CENVAT Credit Rules. Department was of t....

  • 2016 (7) TMI 1111 - CESTAT HYDERABAD

    Central Excise: Cenvat Credit - Capital goods - Pre-fabricated building materials - Held that:- The appellant herein has made manufacturing premises/shed using the 'pre engineered structures/ pre....

  • 2016 (7) TMI 1110 - CESTAT MUMBAI

    Central Excise: Demand of duty - (i) to recover duty on MRP based assessment on goods supplied to CSD canteens and Institutions, (ii) to deny CENVAT credit taken before receipt of goods and (iii) ....


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  • 2016 (7) TMI 1123 - CESTAT CHENNAI

    Customs: Classification of import of general brand split type air-conditioner AOGA 24 FTT AH outdoor unit, ASGA 24 FTTA indoor unit capacity 2.0 ton (R410A gas) - classifiable under 8415 8....

  • 2016 (7) TMI 1122 - CESTAT NEW DELHI

    Customs: Jurisdiction of tribunal - Provisional release of goods under Section 110A of the Customs Act, 1962 - Commissioner(Appeals) has dismissed the appeal on the ground that the same is ....

  • 2016 (7) TMI 1121 - CESTAT NEW DELHI

    Customs: Rectification of error - typographic mistakes without any impact on merits of the decision in the order [2014 (7) TMI 1208 - CESTAT NEW DELHI] - Held that:- In para 9, in the last ....

  • 2016 (7) TMI 1120 - CESTAT NEW DELHI

    Customs: Levy of penalty on courier company - charge of abetment - mis-declaration of goods - Original Authority ordered the confiscation of goods; imposed penalty of ₹ 5 lakhs on th....

  • 2016 (7) TMI 1063 - SUPREME COURT

    Customs: Effective Rate of duty - Import of Compound alcoholic preparations of a kind used for the manufacture of beverages - the grievance of the appellant is that the rate which has been ....


More Customs Cases

  • 2016 (7) TMI 1125 - ALLAHABAD HIGH COURT

    VAT and Sales Tax: Input tax credit - whether the tax which the assessee has paid on the purchase of raw material and packing material which is ultimately used in the manufacture and packing of goods....

  • 2016 (7) TMI 1124 - MADRAS HIGH COURT

    VAT and Sales Tax: Classification - rubberised coir product - purchase of used polyurethane foam - Suppression of taxable turnover - Held that:- Agreeing with the finding of fact, rendered by the Ap....

  • 2016 (7) TMI 1058 - DELHI HIGH COURT

    VAT and Sales Tax: TDS under DVAT - works contract - dominant part of the contract - labour/ service or material - Commissioner, VAT rejected the application filed by the Petitioner under Section 36A....

  • 2016 (7) TMI 1057 - SUPREME COURT

    VAT and Sales Tax: Entry tax - products, namely, Mediker and Starch (Revive) - common parlance test - Madhya Pradesh Entry Tax Act, 1976 - Held that:- Mediker which is used for anti-lice treatment ....

  • 2016 (7) TMI 1019 - ALLAHABAD HIGH COURT

    VAT and Sales Tax: Whether on the facts and in the circumstances of the case, Trade Tax Tribunal was legally justified in granting relief to the dealer in the absence of the statutory Form-C as well ....


More VAT and Sales Tax Cases

  • 2016 (7) TMI 977 - GUJARAT HIGH COURT

    Corporate Laws: Scheme of Arrangement in the nature of Amalgamation is in the interest of the Shareholders and Creditors of all the three companies as well as in the public interest, therefore, th....

  • 2016 (7) TMI 976 - CALCUTTA HIGH COURT

    Corporate Laws: Validity of Bid - credibility and capability of the bidding parties - Held that:- In the instant case, SECL is the proposed Employer. The tender was floated by RITES on behalf of ....

  • 2016 (7) TMI 877 - SECURITIES APPELLATE TRIBUNAL MUMBAI

    Corporate Laws: Bonafide public announcements - whether, the WTM of SEBI is justified in holding that some of the unimplemented corporate announcements were made by SIL with the fraudulent intenti....

  • 2016 (7) TMI 853 - COMPANY LAW BOARD NEW DELHI

    Corporate Laws: Oppression V/S Arbitration - Whether the subject matter in this CP falls within the ambit of jurisdiction u/s 397, 398 r/w 402 & 403 or within the ambit of arbitration clause const....

  • 2016 (7) TMI 786 - GUJARAT HIGH COURT

    Corporate Laws: Composite Scheme of Arrangement in the nature of Amalgamation is in the interest of its shareholders and creditors as well as in the public interest and the same deserves to be sa....


More Corporate Laws Cases

  • 2016 (6) TMI 341 - SUPREME COURT

    FEMA: Offence punishable under Section 56(1)(i) of the Foreign Exchange Regulation Act, 1973 for the alleged contravention of the provisions of Sections 18(2) and 18(3) of the Act - Held....

  • 2016 (6) TMI 58 - PATNA HIGH COURT

    FEMA: Sealing of office premises challenged - case registered under Sections 420, 120-B, 467, 468, 471, 406/34 of the Indian Penal Code (for short ‘IPC’) and Sections 3, 4 and 13 of the ....

  • 2016 (6) TMI 3 - CALCUTTA HIGH COURT

    FEMA: Refusal to dispense with the amount of deposit of the penalty fully by Foreign Exchange Appellate Tribunal - Held that:- The learned Tribunal omitted to notice that there was unexp....

  • 2016 (5) TMI 740 - SUPREME COURT

    FEMA: Confiscation of foreign currency and imposition of penalty - Clauses (d), (e) and (i) of Section 113 of the Customs Act, 1962 - Seizure of US dollars - Import of currency as advanc....

  • 2016 (5) TMI 518 - SUPREME COURT

    FEMA: Preventive detention passed against the detenue [husband of the appellant herein] as well as few other persons - Held that:- It has come on record and noted in the order of detenti....


More FEMA Cases

  • 2016 (7) TMI 1119 - SUPREME COURT

    Allied Laws: Arbitration and Conciliation - appointment of a sole arbitrator for adjudication of disputes that have arisen between the parties in relation to ‘Buyers Agreement’ dated 18.10.2012....

  • 2016 (7) TMI 1118 - DELHI HIGH COURT

    Allied Laws: Dishonor of cheque - Complaint under Section 138 Negotiable Instruments Act - Held that:- In the present case, the petitioner seeks appreciation of defence evidence by this Court b....

  • 2016 (7) TMI 1056 - SUPREME COURT

    Allied Laws: Application under Section 11 of the Arbitration and Conciliation Act, 1996 - HC appointed a former Judge of that Court as the Arbitrator after holding that the appellants had forfe....

  • 2016 (7) TMI 876 - SUPREME COURT OF INDIA

    Allied Laws: Transfer of plot by way of transfer of shares in a company to another company - in the year 2002, Chandigarh Administration notified the rules called Allotment of Small Campus Site....

  • 2016 (7) TMI 764 - RAJASTHAN HIGH COURT

    Allied Laws: Exemption from payment of stamp duty on the sale deed - Held that:- In the instant case the sickness certificate with regard to sick unit of HSGL purchased by the petitioner was is....


More Allied Laws Cases

 
 
Jiva Seva is Shiva Seva:
Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137
 
 
 

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