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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 2601 to 2650 of 6237 Records

1 ....49 50 51 525354 55 56 57........ 125

October 30, 2019 Circulars Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
October 30, 2019 Circulars Companies Law

Relaxation of additional fees and extension of last date in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013
October 30, 2019 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Second Amendment) Regulations, 2019
October 30, 2019 Case Laws GST

Classification of goods - Tamarind Fruit obtained from the farmers - When a specific Tariff heading is available, there is no necessity to follow further interpretative.....
October 30, 2019 Case Laws GST

Time of supply of services - continuous supply of services - renting of immovable properties - where no invoice is issued or payment is received - Time of supply is......
October 30, 2019 Case Laws Income Tax

Excise duty paid under protest is eligible for deduction u/s 43B - the amount received towards reimbursement of excise duty from its distributor is a trading receipt......
October 30, 2019 Case Laws Income Tax

Computation of capital gains - deduction towards repayment to bank loan which was treated as NPA by the bank - the consideration from sale of property to the extent of......
October 30, 2019 Case Laws Income Tax

Addition u/s. 68 - both the nature & source of the share application received was fully explained by the assessee. The assessee had discharged its onus to prove the......
October 30, 2019 Case Laws Income Tax

Revision u/s 264 in favor of assessee - It is manifest that only suo-motu power of the Commissioner under Section 264 of the IT Act, is restricted against an order......
October 30, 2019 Case Laws Income Tax

Prior period expenses adjustment against the prior period income - once the prior period income is held to be taxable, the prior period expenditure also should be......
October 30, 2019 Case Laws Income Tax

Suppression of production/sales - the books of accounts cannot be rejected if the assessee does not maintain the stock registers until and unless it is coupled with......
October 30, 2019 Case Laws Income Tax

Depreciation on car - the assessee is eligible for depreciation on the car purchased by it but registered in the name of the director as the assessee is the beneficial......
October 30, 2019 Case Laws Income Tax

Deduction u/s.80JJAA - Whether there is any distinction between salary and wages and whether monies paid to a person working in software industry cannot be termed as......
October 30, 2019 Case Laws Income Tax

Deduction u/s 10A - export turnover being unbilled revenue, which was yet to be billed - assessee raised invoice in March 2008 that is end of subsequent financial year,.....
October 30, 2019 Case Laws Income Tax

Expenditure on CSR - expenditure was incurred in the areas where business operations of the assessee company were carried out in order to promote social economic......
October 29, 2019 Case Laws GST

Time of supply - continuous supply of services - renting of immovable properties - If the rent invoice is issued before the due date of payment, the Time of supply is......
October 29, 2019 Case Laws GST

Input Tax Credit (ITC) - HealthCare Services - the applicant is not eligible for the credit of tax paid on the Input services used exclusively for providing exempt......
October 29, 2019 Case Laws GST

Exemption form GST - Healthcare services - medicines, consumables and implants used in the course of providing health care services to in-patients - The applicant is a......
October 29, 2019 Case Laws GST

Search and Seizure - Sub-section (2) of section 67 does not empower the officer concerned to record statements of family members through force or coercion or to record......
October 29, 2019 Case Laws GST

No Tribunal under Section 109 of the CGST Act is constituted/ functioning. Thus, the Petitioner is remediless. - Respondents are restrained from adopting any coercive......
October 29, 2019 Case Laws Income Tax

Revision u/s 263 - CIT was of the view that apparently the registration expenditure was paid on undisclosed income and was liable to be taxed which has not been done by.....
October 29, 2019 Case Laws Income Tax

Revision u/s 263 - The failure to compute assessee’s income u/s 115JB, in our considered opinion, would certainly make the order liable for exercise of revisional......
October 29, 2019 Case Laws Income Tax

PCIT has rightly invoked extraordinary revisionary powers as are enshrined in Section 263 as no inquiry, verifications and ivestiigations were made by the AO before......
October 29, 2019 Case Laws Income Tax

Taxation of Association of person (AOP) u/s 167B - one of the member of AOP is an Non Resident i.e. HPI, a company registered in Canada and the income of this member is.....
October 29, 2019 Case Laws Income Tax

Expenditure on relocation of existing equipment - The relocation of the existing equipment by any stretch of imagination cannot result in creation of any new asset. At......
October 29, 2019 Case Laws Income Tax

Income accrued in India - DTAA between India and Spain - while the expression ‘principally’ is not specifically defined in the Indo Spanish tax treaty, as evident from......
October 29, 2019 Case Laws Income Tax

Addition u/s 40A(2)(b) - related party transactions - services rendered towards transportation and handling of cargo - it would be reasonable to restrict the addition to....
October 29, 2019 Case Laws Income Tax

the transaction of the loan was carried out through the banking channel. Therefore there cannot be any doubt about the genuineness of the transactions. Addition u/s 68 -....
October 29, 2019 Case Laws Customs

Rejection of refund - Non-filing of the original document is not a valid ground for rejection of the refund because the appellant has given justification for non-filing.....
October 29, 2019 Case Laws Customs

EPCG scheme - import of machinery - undeclared ‘spares’ - The appellant is entitled to adjustment of ‘duty saved’ to the extent of the amount in the ‘transfer release......
October 29, 2019 Case Laws Service Tax

Rebate claim - unjust enrichment - user of renting services for export of goods - These goods are ultimately taken outside India by those passengers. In this way the......
October 29, 2019 Case Laws Service Tax

CENVAT credit - input services - intermediary services - Demand has been raised on the basis of original returns. In fact, the appellant has filed revised returns, in......
October 29, 2019 Case Laws Service Tax

Extended period in the present case cannot be invoked because the law on the point was not clear and the definition of exempted service was changed from time to time and....
October 29, 2019 Case Laws Service Tax

Refund of service tax remaining unutilized - Rule 5 - Export of services - the denial of the refund only on the basis of non-disclosure of the cenvat credit in ST-3......
October 29, 2019 Case Laws Service Tax

Refund of CENVAT Credit - input services - Rule 5 - The refund claim cannot be denied merely on the premise that services in question on which Cenvat credit remained......
October 26, 2019 Case Laws GST

AOP or BOI - renting of immovable property - The co-owners of a jointly held immovable property cannot be treated as an association of persons for determining the......
October 26, 2019 Case Laws GST

Levy of GST - The Applicant’s supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply,....
October 26, 2019 Case Laws GST

Receipt of the Child Adoption Fees - The activities, including the activity of facilitating the adoption of the children by the Adoptive parents, are in the nature of......
October 26, 2019 Case Laws GST

Levy of GST - The applicant is liable to tax for acting as an intermediary for booking of hotel rooms to the pilgrims from outside, if he does not satisfy all the......
October 26, 2019 Case Laws GST

Levy of GST - Charitable Activities - they are providing accommodation services to the pilgrims and charging the persons on a monthly basis or daily basis for......
October 26, 2019 Case Laws GST

Classification of services - composite supply or mixed supply - The services supplied by the applicant do not constitute a Composite Supply and would be a mixed supply,.....
October 26, 2019 Case Laws GST

Rate of tax - sub-contract - Since this involves the works related to railway network, the contract can be said to be pertaining to Railways. The term “pertaining to......
October 26, 2019 Case Laws GST

Classification of services - auctioning of flowers - providing services for sale or purchase of agricultural produce - Since the applicant is a “commission agent” within....
October 26, 2019 Case Laws Income Tax

Addition on account of loss of sales of stock - assessee did not submit any stock statement and the bank considered the stock of the company as Nil - The expert has......
October 26, 2019 Case Laws Income Tax

Exemption on agricultural income - firm is not the owner of such agricultural land but the partners - assessee firm though not being the owner of the agricultural land......
October 26, 2019 Case Laws Income Tax

Genuineness of expenses - purchase of diesel and oil - the in-house consumption of diesel and oil cannot be neglected. But the fact that the assessee has not maintained.....
October 26, 2019 Case Laws Customs

100% EOU - principles of of promissory estoppel - It is settled law that in case of exemption, it is responsibility of the person claiming the exemption to satisfy that.....
October 26, 2019 Case Laws Customs

Classification of a product - long pepper/pippali - appellant classified their product under CTH 12119099 whereas the department proposed its classification under......
October 26, 2019 Case Laws Insolvency and Bankruptcy

Validity of Resolution plan - Now 270 days is being over as per calculation on the basis of the order of extension, we hold that in absence of any other reason, the......
October 26, 2019 Case Laws Insolvency and Bankruptcy

Extension of CIRP - not taking a decision by the CoC without any reason will not become a reason for exclusion of the time period from the CIRP period. Besides this, CoC....

1 ....49 50 51 525354 55 56 57........ 125

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...