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Showing 1201 to 1250 of 2208 Records

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April 26, 2018 Case Laws Customs

Classification of ‘billiards cloth’ - The samples are established to be composed of fabric or fabric mixtures and no different from imports of textile fabric for other......
April 26, 2018 Case Laws Income Tax

Initiation of the re-assessment proceedings u/s 147 by issuing a notice u/s 148 merely because of the fact that now the AO is of the view that the deduction under......
April 26, 2018 Case Laws Income Tax

Validity of Second (Fresh) Notice u/s 158BD - search proceedings - First notice u/s 158BC was issued to the firm - Assessing Officer, who is assessing the Firm as well......
April 26, 2018 Case Laws Income Tax

Setoff of public issue expenses with Interest accrued - Respondent was statutorily required to keep the share application money in the bank till the allotment of shares.....
April 26, 2018 Case Laws Income Tax

Deduction u/s 80-O - Royalty - proof of rendering technical services - Appellant was a managing agent - the principal agent relationship between the parties established.....
April 26, 2018 Case Laws Income Tax

Exemption u/s 10B - mere location of the ‘SESA Plant’ outside the EOU and customs bonded area is not a disqualification to claim deduction u/s 10B - HC
April 26, 2018 Case Laws Income Tax

Personal expenses - whether can be taxed in the hands of assessee u/s 2(24)(iv) as the amount was routed through the franchisee, which was the HUF of the assessee? - Held No - HC
April 26, 2018 Case Laws Income Tax

Capital gain - LTCG - investment in the new residential house - the assessee has claimed deduction u/s 54 and not under section 54F of the Act. Thus, the conditions and.....
April 26, 2018 Case Laws Income Tax

Expenses towards Keyman Insurance Premium - rule of consistency - Keyman Insurance policies were taken in the name of directors in pursuance to resolution of the Board -....
April 26, 2018 Case Laws Income Tax

Income form house property - can assessed income be lower than returned income - AO is bound to compute the tax payable by the assessee on the income computed by him......
April 26, 2018 Case Laws Insolvency and Bankruptcy

Such the Company is not able to repay its debts then its management cannot be expected to have a divine right to keep continue with the managing the affair of the......
April 26, 2018 Case Laws Service Tax

Maintenance charges collected from the flat owner under the statutory obligation as will not be chargeable to service tax in the hands of the builder - AT
April 26, 2018 Case Laws Service Tax

Sharing of revenue - Business support services - The amount thus shared in between the Appellant and M/s RMIL cannot be taxed as it has already suffered taxes at the......
April 26, 2018 Case Laws Service Tax

Default in payment of service tax - Benefit of reduced penalty u/s 78 - the major demand amount already stands paid by them - the Appellant is entitled to pay reduced......
April 26, 2018 Case Laws Service Tax

Refund of service tax paid under reverse charge mechanism - time limitation - refund claim has to be filed within one year from the relevant date - AT
April 26, 2018 Case Laws Service Tax

Woks contract service - benefit of composition scheme - The failure to intimate exercise of the option, in the face of eligibility should not saddle the appellant with......
April 26, 2018 Case Laws Central Excise

Recovery of the Central Excise dues - First charge on the property - the stage for enforcement of the charge would come only when the property is sold for recovery of......
April 26, 2018 Case Laws Central Excise

Extended period of limitation - suppression of facts - Where facts are known to both the parties omission by one to do what he might have done and not that he must have.....
April 26, 2018 Case Laws Central Excise

Classification of Mahindra Bolero Camper - passenger vehicle or goods vehicle - even by applying the conditionalties attendant to HSN notes in Heading 8703, the impugned....
March 26, 2018 Case Laws GST

Input tax credit - GST payable on sale value of mineral purchased through e-auction - SC directed the Monitoring Committee to take necessary action to enable the lessee.....
March 26, 2018 News Indian Laws

CBDT issues clarification regarding requirement for furnishing of Country-by Country report under section 286(4) of IT Act, 1961
March 26, 2018 Case Laws Insolvency and Bankruptcy

No bar on NCLT to trigger an Insolvency Resolution Process on an application filed under sections 7,9 & 10 if a winding up petition is pending unless an official......
March 26, 2018 Case Laws Insolvency and Bankruptcy

Initiate insolvency resolution process against the respondent-corporate debtor - the document of assignment cannot be rejected by this Tribunal while disposing of the......
March 26, 2018 Case Laws Income Tax

Penalty u/s 271D - The assessee failed to discharge its burden in proving that there was a reasonable cause in accepting the deposits from staff members other than by......
March 26, 2018 Case Laws Income Tax

Addition u/s 69 - excess weight of gold ornaments as undisclosed investment - there is much force in the argument of the counsel for the appellant that the statement,......
March 26, 2018 Case Laws Income Tax

Unexplained cash credit u/s 68 - identity, genuineness and creditworthiness of subscribers - assessment u/s 153A - Merely rejecting the documents does not amount that......
March 26, 2018 Case Laws Income Tax

TPA - whether AO should have decided the issue of international transaction himself instead of referring it to Transfer Pricing Officer as the quantum of International......
March 26, 2018 Case Laws Income Tax

In the original return of income, since the assessee has not made the claim, the assessee could not have filed the Form No. 3CEA along with the return of income. Its......
March 26, 2018 Case Laws Income Tax

TDS u/s 195 - the patent/IPRs are utilized for manufacturing activities in India and the rest of the activity, i.e., sale in USA has to be viewed in conjunction with......
March 26, 2018 Case Laws Income Tax

Revision u/s 263 - since there is no provision under the Income-tax Act or the Rules, whereby Medical, Conveyance and Sumptuary allowances are exempt from taxation, we......
March 26, 2018 Case Laws Companies Law

Attachment orders - collective investment scheme - SEBI found fault in the scheme - the only caveat being is that since moneys have already been transmitted to the......
March 26, 2018 Case Laws Companies Law

Compounding of offences - default in relation to filing of Annual Returns - the default is in relation to more than a year and as the same offence had been committed for....
March 26, 2018 Case Laws Service Tax

Levy of service tax on receipt of amount after new levy whereas the contract was Concluded before levy - Any payment of contract which are entered after 1-7-2003 will......
March 26, 2018 Case Laws Service Tax

Business Support Services - bonafide belief - the demand has been raised for the period immediately after the category of business support service was introduced into......
March 26, 2018 Case Laws Service Tax

Valuation - renting of immovable property service - notional interest cannot be included in the value and will not be taxable under the category of renting of immovable.....
March 26, 2018 Case Laws Service Tax

Valuation - pure agent - inclusion of reimbursement of expenses - It was only stated that it was found by Audit Officers that the conditions of Pure Agent were not......
March 26, 2018 Case Laws Service Tax

BAS - booking of luggage on behalf of the bus owners - Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should......
March 26, 2018 Case Laws Service Tax

GTA service - reverse charge mechanism - It is on record that appellant herein does not discharge the freight charges but claims the amount from their client who pays it....
March 26, 2018 Case Laws Central Excise

Untrimmed sheets of brass were being used in the manufacture of utensils and handicrafts and, therefore, they were attracting Nil rate of duty and, therefore, the......
March 26, 2018 Case Laws Central Excise

Classification of goods - Terminal and Computer upgrades/up-gradation - upgrade units though helps in enhancing the capacity of the computer but unit itself is not......
February 26, 2018 Circulars FEMA

Risk Management and Inter-bank Dealings: Revised guidelines relating to participation of a person resident in India and Foreign Portfolio Investor (FPI) in the Exchange.....
February 26, 2018 Notifications Income Tax

CBDT made a scheme for centralised issuance of notice and for processing of information or documents and making available the outcome of the processing to the Assessing Officer.
February 26, 2018 Notifications Income Tax

Application for registration of charitable or religious trusts, etc. - Rule 17A amended - Form No. 10A to be submitted electronically
February 26, 2018 Case Laws Income Tax

Addition in case of failure to deduct TDS u/s 194C - Since the recipient has already has admitted the income and paid the taxes and the amount in question was......
February 26, 2018 Case Laws Income Tax

Income of the consumer co-operative society - mutual association - activity of purchase and distribution of electric power - the assessee is a mutual association and the....
February 26, 2018 Case Laws Income Tax

Addition u/s.69 - difference of cash balance in the bank account as per books of account and as per the bank statement - once the books of accounts of the assessee are......
February 26, 2018 Case Laws Income Tax

Delay in payment of last installment of the Income Declaration Scheme, 2016 (IDS 2016) - there is no provision under the scheme, to grant any time, after 30.9.2017, to......
February 26, 2018 Case Laws Income Tax

Application for extension of time for payment of last installment of tax under the Income Disclosure Scheme 2016 - It would be for the Board (CBDT) to judge the facts on....
February 26, 2018 Case Laws Income Tax

Penalty u/S.158BFA(2) - on receipt of the notice following the search and seizure, the assessee has filed his returns within ten days of the expiry of the time......
February 26, 2018 Case Laws Service Tax

Penalty u/s 76 and 78 - the assessee cannot be penalised for non receipt of the tax from Rajasthan Housing Board. He has also not received tax and paid the same with......

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

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