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Showing 1051 to 1100 of 2208 Records

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March 26, 2019 Case Laws Income Tax

MAT /s 115JB - AO has no jurisdiction to alter the book profit u/s 154 through rectification order in respect of upward adjustment of international transaction.
March 26, 2019 Case Laws Customs

100% EOU - Cancellation of Permission to operate as an Export Oriented Unit - unit not commenced production of their own and was merely carrying out job works for......
March 26, 2019 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - consortium finance - Application by lead banker - no bar for the applicant to approach this Hon'ble Tribunal for initiating......
February 26, 2019 Circulars DGFT

Amendment of Para 2.54 (d) (v)iv in Handbook of Procedures, 2015-2020 - Mundra Port is included as seventh sea port where PSIC is not required in case of metallic scrap.....
February 26, 2019 Notifications SEBI

Securities and Exchange Board of India (Stock Brokers and Sub-Brokers) (Amendment) Regulations, 2002.
February 26, 2019 Case Laws Income Tax

TDS u/s 194C OR 194J - Payments made towards call centre expenses - the contract between the assessee and these two entities was in the nature of a 'works contract' and.....
February 26, 2019 Case Laws Income Tax

TDS u/s 192 OR 194J - payment to Hospital Based Consultants (HBCs) / Doctors - Employee employer relationship exists or not - TDS was rightly deducted u/s 194J.
February 26, 2019 Case Laws GST

Attachment of bank accounts - input tax credit - considering the amount paid by reversing input tax credit, the interest of the Revenue is sufficiently secured.......
February 26, 2019 Case Laws Customs

Paragraph 4.14 of the Foreign Trade Policy whereby a condition of pre-import has been put for availing the benefit of exemption from levy of integrated tax and GST......
February 26, 2019 Case Laws Income Tax

Short term capital gain - value of consideration in kind - transfer u/s 2(47) - the right to receive consideration in kind is not marred by any contingency - additions confirmed.
February 26, 2019 Case Laws Income Tax

Addition u/s 68 - Parties failed to respond to the summons - The issue of share premium raised by the revenue in the assessment order to doubt the genuineness of share......
February 26, 2019 Case Laws Income Tax

Disallowance of expense of forfeited advance for purchase of land - the loss was made in the ordinary course of real estate business of assessee and was also incidental.....
February 26, 2019 Case Laws Income Tax

Bogus LTCG - penny stock - The transactions were all through account payee cheques and reflected in the books of accounts. - In absence of any finding specifically......
February 26, 2019 Case Laws Income Tax

Revision u/s 263 - Explanation 2 to section 263 (Deeming erroneous order) is applicable only when there is no enquiry made by the Assessing Officer.
February 26, 2019 Case Laws Service Tax

Refund of Service Tax erroneously under Reverse Charge Mechanism - unjust enrichment - the service tax is supposed to be treated as deposit as there is no sanctioned......
February 26, 2019 Case Laws Income Tax

For applicability of Section 44BB, it is necessary that the vessels given on hire by the Assessee are shown to be fitted with necessary equipments, and having the......
February 26, 2019 Case Laws Service Tax

Refund claim including interest - service tax paid on non taxable services - even though there is no specific provision in the Section 102 but once service tax is not......
February 26, 2019 Case Laws Central Excise

SSI Exemption - use of same brand name - All the assessees become owner of Vivek brand, accordingly it cannot be said that any of the assessees against when demand was......
February 26, 2019 Case Laws Income Tax

Prior period expenditure cannot be disallowed simply by observing that it is not ascertainable whether this expenditure was incurred for earning a particular receipts......
February 26, 2019 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - sourcing of investment from borrowed funds or own funds - investment is taken as stock-in-trade - ex-parte order - additions confirmed.
February 26, 2019 Case Laws Income Tax

Capital gain on conversion of capital asset into stock in trade is payable only in the year in which the assessee ultimately sells such stock in trade.
December 26, 2018 Circulars Income Tax

Extending the due date for furnishing of report under section 286 (4) of the Income-tax Act, 1961
December 26, 2018 Circulars Income Tax

Explanatory Notes to the Provisions of the Finance Act, 2018
December 26, 2018 News Indian Laws

Review of policy on Foreign Direct Investment (FDI) in e-commerce
December 26, 2018 Case Laws GST

Profiteering - supply of Readymade Garments - benefit of reduction in the rate of tax not passed on - the allegation of profiteering is not sustainable in terms of......
December 26, 2018 Case Laws GST

Profiteering - supply of “Panasonic LED TH43E200DX#45580” - the rate of tax in the Post-GST era has also been increased from 26.79% to 28%, therefore, the allegation of.....
December 26, 2018 Case Laws GST

Profiteering - supply of Peps Spring Koil Bornell Normal Maroon 75x60x6" Mattress - the rate of tax on the said product has increased from 14.5% (2% CST + 12.5% Excise).....
December 26, 2018 Case Laws Income Tax

Disallowance to 10% of the sub brokerage expenses - the Tribunal not accepting 20% disallowance and limiting the disallowance to 10% in these facts cannot be said to be.....
December 26, 2018 Case Laws Income Tax

Reopening of assessment - the reopening could not and should not have been declared as invalid, on the ground that he proceeded on the show cause notice issued by the......
December 26, 2018 Case Laws Income Tax

Capital gain computation on the basis of stamp duty valuation of the property in question - invoking section 50C - Since there is a gap of 3 years between MOU and......
December 26, 2018 Case Laws Income Tax

Disallowance made by the Assessing Officer by simply invoking clause (ii) to Rule 8D without recording any satisfaction in terms of Section 14A would not be in......
December 26, 2018 Case Laws Income Tax

Cancellation of registration u/s 12AA - Display and distribution of religious books free of cost in a small book shop without charging any rent or electricity charges......
December 26, 2018 Case Laws Income Tax

Entitlement to exemption u/s 10AA - whether the assessee who is operating his business from the unit of SEZ and to carries on trading activities in the nature of......
December 26, 2018 Case Laws Income Tax

Levy of interest u/s 201(1A) - Delay in depositing TDS to government - When the assessee has made payment of TDS on 07.07.2014 by way of online payment and the same was.....
December 26, 2018 Case Laws Income Tax

TDS u/s 194A - disallowance u/s 40(a)(ia) - non deduction of tds on interest paid - CA has certified that the payee (Tata Capital Finance Services Ltd.,) has accounted......
December 26, 2018 Case Laws Income Tax

Disallowance of proportionate revenue expenditure - allocating adhoc 10% of other expenses to work-in-progress account - AO directed to allocate 25% of other expenses of....
December 26, 2018 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - the mere disallowance under section 43B would not amount to concealment of income or furnishing inaccurate particulars of income - no penalty.
December 26, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - Corporate Debtor has failed to demonstrate that there was a pre-existing dispute in regard to quality and standard of goods supplied by......
December 26, 2018 Case Laws Companies Law

Striking off a company from register of ROC - failure to file balance sheet and annual returns since 2011 - If Income Tax Return is Nil it will have to be read as Nil......
December 26, 2018 Case Laws Customs

Temporary detention of baggage - Smuggling - gold of third country origin - the import of the aforesaid gold into India was in complete violation of the aforesaid......
December 26, 2018 Case Laws Customs

Smuggling - 24 ct. gold unfinished rings - Baggage Rules - prohibited goods - the learned single Judge, has only directed the return of the gold seized - When it is open....
December 26, 2018 Case Laws Service Tax

Penalty u/s 77 of FA - Issue on doubt - site formation service - The impact of clarificating circular dated 12.11.2007 has not been considered at all. As the other......
December 26, 2018 Case Laws Service Tax

The appellant/assessee being a proprietary concern immediately paid the entire liability of service tax along with interest and filed ST-3 returns, though belatedly. - No penalty.
December 26, 2018 Case Laws Service Tax

Demand of Service Tax - Remuneration paid to the directors of the company - Reverse charge mechanism - in the absence of documents such as TDS Certificate, Ledger......
November 26, 2018 Case Laws GST

Supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from sweetshop which also runs a restaurant - bundled services - The supply......
November 26, 2018 Case Laws GST

Supply or not - amount passed on to the customer by Del Creder Agent (DCA) on account of the early payment before credit period allowed by principal - since it is in the....
November 26, 2018 Circulars Customs

Strict compliance of provisions of Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2012 as amended at the time of......
November 26, 2018 Case Laws Income Tax

Travel expenses claimed as a deduction from the technical know-how fees - claim prohibited by Section 115A(3) - specifically prohibited expenses cannot be allowed.
November 26, 2018 Case Laws Income Tax

AO as also other authorities proceeded on the presumption that since in the preceding years the assessee admitted deduction to the extent of 10%, hence, in future also......
November 26, 2018 Case Laws Income Tax

Assessee should be allowed deduction u/s 80IC at the enhanced amount of income resulting from disallowances u/s 40(a)(ia) or u/s 43B etc.

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

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

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F: Free supply of machine for committed purchase of materials

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

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

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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...

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