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Showing 1001 to 1050 of 2208 Records

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April 26, 2019 Case Laws GST

CENVAT Credit - cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime - Since the Appellant has raised questions on the admissibility......
April 26, 2019 Case Laws GST

Classification of service - Mining lease - services of right to use natural resources - GST on Dead rent / Royalty / Surface rent - provisions of reverse charge......
April 26, 2019 Case Laws GST

Levy of GST and TDS liability - service for procurement of agricultural produce i.e. oilseeds and pulses from farmers either itself or through Kray Vikray Sahakari......
April 26, 2019 Case Laws GST

Revision of return - filing of GSTR 3B Form manually - Late fee, if any, paid by the petitioner, shall be refunded to the petitioner.
April 26, 2019 Case Laws Income Tax

Deduction u/s 80IB(4) in relation to subsidies - to reduce the cost of its procurements and to neutralize certain inherent disadvantages attached to such products - to......
April 26, 2019 Case Laws Income Tax

Disposal of appeal by CIT(A) - "Central Action Plan” prepared by CBDT - Incentive for quality orders - such guidelines have a propensity to influence the CIT(A) and be......
April 26, 2019 Case Laws Income Tax

Disposal of appeal by CIT(A) - "Central Action Plan” prepared by CBDT - priority for disposal of appeals in different Categories - there is neither firm directives that.....
April 26, 2019 Case Laws Income Tax

Exemption u/s 54 - sale of house constructed on leased land - as per revenue in order to claim benefit of u/s 54, must also transfer the land appurtenant thereto - what.....
April 26, 2019 Case Laws Income Tax

Stay of demand - direction to deposit of 20% of demand - institution is registered u/s 12AA - admittedly a discretion vested in the statutory authority to go below the......
April 26, 2019 Case Laws Income Tax

Rectification u/s 254 - non-consideration of decision of tribunal relied upon by the assessee on identical fact - decision subsequently approved by Hon’ble Bombay High......
April 26, 2019 Case Laws Income Tax

Addition to excess stock of gold jewellery - proof of purchased pure gold - bill produced for conversion of pure gold into jewellery - no enquiry of department to find......
April 26, 2019 Case Laws Income Tax

Reassessment u/s 148 - exemption u/s 10AA - assessment completed u/s 143(3) reopened after expiry of 4 years - Revenue could not place any material to establish that......
April 26, 2019 Case Laws Income Tax

Permanent Establishment(PE) - if in vacation period, employee has not rendered any services in India, that period should not be included for counting 90 days stay -......
April 26, 2019 Case Laws Income Tax

Addition of debit balance written off - trade advance which is written off as irrecoverable and so to be treated as a business loss - first prove that the advances were.....
April 26, 2019 Case Laws Income Tax

Reassessment u/s 147 - not passing a speaking order rejecting the objections of the assessee - reassessment proceedings requires to be quashed as the neither rejection......
April 26, 2019 Case Laws Income Tax

Unexplained sundry creditors u/s. 68 - there is a marked difference between the credit representing a liability payable by the assessee and a credit representing monies.....
April 26, 2019 Case Laws Income Tax

Assessment u/s 153 - period of limitation - amended provisions of Section 153(2A) is applicable where the appellate order is passed or received after 1st April, 2000 -......
April 26, 2019 Case Laws Customs

Where the redemption fine in lieu of confiscation is not paid within the time stipulated, the Central Government is entitled to retain the excess auction sale proceeds......
April 26, 2019 Case Laws Central Excise

Valuation - job work - body built vehicles - the transport cost as well as transit insurance are required to be added for payment of duty by Hyva.
April 26, 2019 Case Laws Central Excise

Valuation - the automobile cess paid at the rate of .125% by TML is not availed as cenvat credit by Hyva and hence the same is required to be added to the value by Hyva.
April 26, 2019 Case Laws Indian Laws

Insurance claim - non-disclosure of a previous insurance policy - the failure of the insured to disclose the policy of insurance obtained earlier in the proposal form......
March 26, 2019 Notifications Customs

Anti-dumping duty imposed on 'Acetone', originating in or exported from European Union, Singapore, South Africa and United States of America.
March 26, 2019 Notifications Customs

Exemption from IGST and compensation cess to EOUs on imports extended till 31.03.2020
March 26, 2019 Notifications Customs

Exemption from Integrated Tax and Compensation Cess extended upto 31.03.2020 on goods imported against AA/EPCG authorizations.
March 26, 2019 Case Laws GST

Input tax credit {ITC} - GST paid on the railway freight - the final clearance of goods for export has taken place from the Raxaul unit, the export warehouse of the......
March 26, 2019 Case Laws Income Tax

Recognition of income under constriction contract - A fact which has not been addressed by either the AO or the ITAT is that the Assessee follows the CCM and not the PCM.
March 26, 2019 Case Laws Income Tax

Income declaration scheme 2016 - The self assessed tax and advance tax cannot be transposed for the purpose of discharging the liability to pay tax, surcharge or penalty....
March 26, 2019 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Merely because the lenders have not shown the interest income in their return of income, does not mean the assessee has not paid interest.
March 26, 2019 Case Laws Income Tax

Levy of penalty u/s 271C - TDS default u/s 194C - assessee is consistently following the practice of arriving the TDS liability at the end of the year - there is no......
March 26, 2019 Case Laws Income Tax

TDS liability on freight expenses u/s 194C - once the assessee is in receipt of PAN and has not deducted TDS, it has complied with the first statutory obligation cast......
March 26, 2019 Case Laws Income Tax

Nature of receipt - sale of business - true consideration for the payment of US dollars to company - scope of “coining of the concept” - arrangement of non compete......
March 26, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - the revenue has to prove that the said loans and advances are really in the nature of loans, but not normal commercial transactions. -......
March 26, 2019 Case Laws Income Tax

If the plea of the assessee that in case of a non-filer of tax returns, assessments cannot be reopened on the basis of AIR information that assessee has made huge cash......
March 26, 2019 Case Laws Insolvency and Bankruptcy

Corporate insolvency proceedings - The debt in question falls within the ambit of “Regulatory Dues”. Therefore, as a sequel, need not be treated as an operational debt......
March 26, 2019 Case Laws Service Tax

The fact that compensation was declared as one of the taxable services w.e.f. 01/07/2012 indicates that prior to the said date no tax can be collected on the......
March 26, 2019 Case Laws Service Tax

The extended period cannot be invoked against statutory body. Inasmuch as, no contumacious conduct or suppression of facts can be attributed to them.
March 26, 2019 Case Laws Central Excise

Concessional rate of duty - Failure to mention / imprint MRP on Footwear - Mere existence of the invoices submitted in routine will not suffice for restricting the......
March 26, 2019 Case Laws Central Excise

CENVAT Credit - the appellants are not allowed to utilize the Cenvat credit lying in their Cenvat credit account. But there is no provision that “how the same shall be......
March 26, 2019 Case Laws Income Tax

Addition of Undisclosed Income - Source of payment of Capitation Fee - Income Tax Department should have proceeded against such Engineering Colleges cancelling their......
March 26, 2019 Case Laws Income Tax

Undisclosed Income - scope of statements recorded u/s 132(4) - admission of payment of Capitation Fee to the Engineering College does not mean ipso facto declaration of.....
March 26, 2019 Case Laws Income Tax

Proceedings u/s 158BD - Recording of satisfaction - not raising any objection in the first instance by the Assessee is fatal - decided against assessee
March 26, 2019 Case Laws Income Tax

Recovery of tax u/s 179(1) from directors against the dues of company - explanation to Section 179 was added w.e.f. 01.06.2013 - the word “Tax” used in Section 179 was......
March 26, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - surrendered undisclosed income during the search and seizure - assessee contented that income disclosed in the return U/s 139(1) though claimed......
March 26, 2019 Case Laws Income Tax

Levy of penalty u/s 271D - violation of the mandate u/s 269SS - advances to promoter for day to day expenditure - current account of a company with its promoters, where.....
March 26, 2019 Case Laws Income Tax

Levy of penalty u/s 271D - Advances or other receipts of money in cash in relation of transfer of immovable property came within the ambit of Section 269SS only w.e.f.......
March 26, 2019 Case Laws Income Tax

Intangible assets like trademark, brand names etc. were self-generated - amendment to section 55(2)(a) by the Finance Act, 2001 deeming to be a nil cost of acquisition......
March 26, 2019 Case Laws Income Tax

TDS on salary u/s 192 - salary paid to Nuns, Sisters, Missionaries and Fathers applicability of Canon Law - provisions of Income Tax Law are dry, plain and simple,......
March 26, 2019 Case Laws Income Tax

Taxability of Keyman Insurance Policy - accrual or receipt basis - From the provisions of section 2(24)(xi) read with section 28(vi), it is evident that the amount of......
March 26, 2019 Case Laws Income Tax

Commission paid to directors - Directors paying tax at the maximum rate on income including commission which is higher than DDT - no infringement of any law - neither......
March 26, 2019 Case Laws Income Tax

Capital gain computation - indexation of cost in cases covered by section 49 - previous owner of the property vs present owner of the property - indexed cost of......

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C: Further abeyance of Public Notice No. 05/2024 dated 27.05.2024 until 3...

A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

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F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...