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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 6301 to 6350 of 7732 Records

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March 2, 2016 Act Rules Bill

TDS Threshold for Horse Race Winnings Raised to Rs. 10,000 u/s 194BB, Doubling Previous Limit of Rs. 5,000.
March 2, 2016 Act Rules Bill

Income Tax Amendment: Section 192A Raises Deduction Threshold from Rs. 30,000 to Rs. 50,000 for Employee Balances.
March 2, 2016 Act Rules Bill

Section 153A Assessment Timeframe Reduced from Two Years to 21 Months for Relevant Assessment Years.
March 2, 2016 Act Rules Bill

Section 153A Assessment Time Limit Revised: Now 21 Months for Individuals Referenced in Section 153C.
March 2, 2016 Act Rules Bill

Section 153 Amended: Time for Assessment, Reassessment, and Recomputation Cut to 9 Months from Notice Date.
March 2, 2016 Act Rules Bill

New Rule Cuts Time for Fresh Tax Assessments from One Year to Nine Months; Aims to Expedite Process.
March 2, 2016 Act Rules Bill

New Section Replaces 153: Sets 12-Month Time Limit for Partner Assessments Following Firm's Assessment u/s 147.
March 2, 2016 Act Rules Bill

Legislative Change Reduces Tax Assessment Period from Two Years to 21 Months u/s 153 Amendments.
March 2, 2016 Act Rules Bill

Section 147 Amended: Reopening Tax Assessments for Undisclosed Income or Excessive Claims Detected by Tax Authorities.
March 2, 2016 Act Rules Bill

Amendment to Section 143: Tax Authorities Can Request Documents for Scrutiny Assessment Starting April 1, 2016.
March 2, 2016 Act Rules Bill

Section 143 Amended: Tax Returns Must Undergo Prima Facie Adjustments Before Scrutiny Assessment for Enhanced Accuracy and Compliance.
March 2, 2016 Act Rules Bill

Section 143 Amended: Broader Prima Facie Adjustments Now Include Loss Disallowances, Audit Report Expenditures, and Certain Deductions.
March 2, 2016 Case Laws Customs HC

Show Cause Notice Validity Under Review: Period of Limitation in Question; Awaiting Third Respondent's Reply for Final Decision.
March 2, 2016 Case Laws Customs AT

Refund Claim Denied for Imported Mercedes Benz Under Customs Act Section 27; Assessment Order Challenge Required.
March 2, 2016 Case Laws Income Tax HC

High Court Ruling: Unrecorded Salaries in Profit and Loss Account Can Nullify Deduction Claims for Assessees.
March 2, 2016 Case Laws Income Tax HC

Transfer Pricing Officers Adjust ALP Using CUP Method for Transactions with Japanese Company Due to Unusual Features.
March 2, 2016 Case Laws Income Tax AT

AO Finds Discrepancy in Accounts vs. Form 26AS; Assessee Reconciles, No Additions for Unaccounted Turnover Made.
March 2, 2016 Case Laws Income Tax AT

Service tax is included in profit computation for non-resident shipping businesses u/s 44B of the Income Tax Act.
March 1, 2016 Case Laws Service Tax AT

Luxury Bus Classified as Contract Carriage Under Motor Vehicle Act, 1988; Tour Operator Services Subject to Service Tax.
March 1, 2016 Case Laws Service Tax AT

Service Tax Demand Overturned Due to Lack of Specified Amount in Show-Cause Notice Since October 2003.
March 1, 2016 Case Laws Service Tax AT

Appellant Eligible for Service Tax Refund After Reversing Unutilized Cenvat Credit Under Clause 2(g) of Notification 40/2012-ST.
March 1, 2016 Case Laws Central Excise AT

Assessee Can Adjust Excess Duty Paid Against Short-Paid Duty After Finalizing Provisional Assessments.
March 1, 2016 Case Laws Customs AT

Ceramic Tableware Auction Valuation Reflects Extent of Damage Compared to Previously Auctioned Goods.
March 1, 2016 Case Laws Customs AT

Imported Multimedia Speakers with FM Radio Not Classified as FM Radio Devices; Common Parlance Test Applied.
March 1, 2016 Case Laws Income Tax HC

Assessment Reopening Needs Valid Reason, Not Suspicion: Section 147 Requires Legitimate Belief in Income Escape.
March 1, 2016 Case Laws Income Tax HC

High Court Rules Consent Not Needed for Reopening Assessments u/s 151(1) When Initial Intimation is Section 143(1)(a.
March 1, 2016 Case Laws Income Tax HC

Court Upholds Tribunal's Best Judgment Assessment; Assessee-Appellant Fails to Prove Arbitrary or Irrational Approach.
March 1, 2016 Case Laws Income Tax AT

Bank Guarantee Commission Not Subject to TDS; No Principal-Agent Relationship u/s 194H of Income Tax Act.
March 1, 2016 Case Laws Income Tax AT

Indo-USA DTAA Article 16(1) applies despite Indian salary if no services were rendered in India. Residential status irrelevant.
March 1, 2016 Act Rules Bill

Amendment to Section 139: Tax Returns Not Defective if Self-Assessment Tax Unpaid by Filing Date.
March 1, 2016 Act Rules Bill

Section 139 Amendment: File Belated Tax Returns for Previous Years Before Assessment Year Ends or Assessment Completion.
March 1, 2016 Act Rules Bill

Income Tax Authorities Gain More Power to Collect and Process Information Under Amended Section 133C.
March 1, 2016 Act Rules Bill

Amendment to Section 124 Limits Jurisdiction Challenge of Assessing Officers in Search or Requisition Cases.
March 1, 2016 Act Rules Bill

Section 119 Amended to Include Section 270A: Board Gains Authority Over Penalty Directions Under Income-tax Act.
March 1, 2016 Act Rules Bill

Section 115UA: Distributed Income From Business Trusts Excluded From Unit Holder's Total Income.
March 1, 2016 Act Rules Bill

Chapter XII-EB Imposes Tax on Accreted Income for Trusts Registered u/s 12AA at Maximum Marginal Rate.
March 1, 2016 Act Rules Bill

New Section 115TCA Introduces Tax on Income from Securitisation Trusts, Aligns Taxation with Direct Investments for Investors.
March 1, 2016 Act Rules Bill

Amendment to Section 115TC: Securitisation Trusts Now Assessee in Default for Compliance and Tax Treatment Clarity.
March 1, 2016 Act Rules Bill

Amendment to Section 115TA: No tax on income distributed by securitisation trusts to investors from June 1, 2016.
March 1, 2016 Act Rules Bill

Amendment to Section 115QA: "Distributed Income" in Share Buy-Backs Now Clearly Defined for Tax Purposes. Calculation Method Pending.
March 1, 2016 Act Rules Bill

Section 115-O Amended: Tax Exemption for IFSC Companies on Dividends in Convertible Foreign Exchange from 2017 Onwards.
March 1, 2016 Act Rules Bill

Section 115-O Amended: No Tax on Dividends from Specified Domestic Companies to Business Trusts from Current Income.
March 1, 2016 Act Rules Bill

New Chapter XII-BC: Foreign Companies Deemed Indian Residents Face Income Tax Act Rules with Specific Exceptions and Conditions.
March 1, 2016 Act Rules Bill

MAT Rate for Companies in International Financial Services Centres Set at 9% per Section 115JB Amendment.
March 1, 2016 Act Rules Bill

Section 115JB Amendment: No Minimum Alternate Tax for Foreign Firms Without Permanent Establishment in India from April 2001.
March 1, 2016 Act Rules Bill

Tax Code Update: Section 115JB Amended to Include Royalty Expenditures in Book Profit Calculations u/s 115BBF.
March 1, 2016 Act Rules Bill

New Tax Provision: Section 115BBF Imposes 10% Tax Rate on Royalties from Patents Developed and Registered in India.
March 1, 2016 Act Rules Bill

Amendment to Section 115BBE: No Deductions or Loss Set-Off for Income u/ss 68-69D to Enhance Tax Compliance.
March 1, 2016 Act Rules Bill

Section 115 BBDA: New 10% Tax on Dividend Income Over 10 Lakh for Individuals, HUFs, and Firms in India.
March 1, 2016 Act Rules Bill

Domestic manufacturers can choose a 25% tax rate under new Section 115BA, starting from April 1, 2017.

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