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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 2851 to 2900 of 6237 Records

1 ....54 55 56 575859 60 61 62........ 125

October 14, 2019 Case Laws Income Tax

Addition of interest expenses claimed u/s 57 - All the details were before the CIT(Appeals) but instead of pin pointing any concrete diversion of interest bearing funds;....
October 14, 2019 Case Laws Income Tax

Nature of Incentive received - the incentive given by the Government to the assessee for exploring the new market is a capital receipt, hence it cannot be treated as......
October 14, 2019 Case Laws Income Tax

Addition on account of commission paid and on account of salary - Assessee has inflated the expenses just to reduce the taxable income - additions confirmed.
October 14, 2019 Case Laws Customs

Classification of imported goods - Melamine ware viz Kitchenware and Tableware - the goods were appropriately classifiable under heading 392410 and not under heading 392490.
October 14, 2019 Case Laws Customs

Valuation of imported goods - import of content of Digi Beta Tape through Courier - by not including the value of the License Fee or Guarantee paid by them relating to......
October 14, 2019 Case Laws Customs

Duty Drawback - classification of goods in the drawback schedule - export of PV Suitings along with woven fabrics of synthetic staple fibre - The goods have been......
October 14, 2019 Case Laws Customs

The Commissioner had limited scope in the remand proceedings and could not have put the appellants in more precarious position then what was held against them in the......
October 14, 2019 Case Laws Customs

Baggage Rules - illegal exports or not - packet containing 193 posters of Maldives Airlines - Revenue failed to prove that the said baggage is not a bona fide baggage......
October 13, 2019 Notifications Companies Law

Companies (Meetings of Board and its Powers) Amendment Rules, 2019
October 13, 2019 Notifications Companies Law

Schedule VII in the Companies Act, 2013 amended - Contribution to incubators funded by various authorities.
October 13, 2019 Circulars GST

GST on license fee charged by the States for grant of Liquor licences to vendors
October 13, 2019 Circulars GST

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi)
October 13, 2019 Circulars GST

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997
October 13, 2019 Circulars GST

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry
October 13, 2019 Circulars GST

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India
October 13, 2019 Circulars GST

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors
October 13, 2019 Circulars GST

Clarification on issue of GST on Airport levies
October 13, 2019 Circulars GST

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both
October 13, 2019 Circulars GST

Clarification regarding GST rates & classification (goods)
October 13, 2019 Case Laws GST

Club membership - amount collected by Rotary club towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita......
October 13, 2019 Case Laws Income Tax

Disallowance of expenditure incurred towards the educational expenses in respect of daughter of one of the Directors of the assessee company - AO correctly concluded......
October 13, 2019 Case Laws Income Tax

Penalty u/s. 271AAA(2) - Assessment u/s 153 - where the revenue had failed to question the assessee while recording the statement u/s 132(4) of the Act as regards the......
October 13, 2019 Case Laws Income Tax

Exemption u/s 11 - Claim of repayment of loan as application of income - Since the assessee has already claimed exemption towards the cost of asset as application of......
October 13, 2019 Case Laws Income Tax

Addition being unverified sundry debtors - Additions have been confirmed on account of bogus purchases - Any addition out of the sales made out of the aforesaid......
October 13, 2019 Case Laws Income Tax

Salary income - additions towards difference between returned income and as per 26AS - there was dispute between employee and employer therefore, it was necessary for......
October 13, 2019 Case Laws Income Tax

Income accrued in India - AO erred in taxing the service agreement receipt as ‘fee for included services’ as per Article 12(4) of India USA DTAA for such services in......
October 13, 2019 Case Laws Customs

Classification of imported goods - Every material in this universe will have chemical constituents - organic/ inorganic. Then can by referring to Chemical Structure,......
October 12, 2019 Case Laws Customs

Refund of SAD - benefit of N/N. 102/97-Cus. - As there is no tax invoice or any other invoice, hence there is no question of passing on of SAD to the buyer of the......
October 12, 2019 Case Laws Service Tax

Commercial Training or Coaching Service - There was some confusion as to the interpretation of the word "commercial" used in the definition of the said service - Again,.....
October 12, 2019 Case Laws Central Excise

Fraudulent availment of CENVAT Credit - The adjudicating authority has committed an error because the admission of the maker though can be used against the maker thereof....
October 11, 2019 Case Laws Income Tax

Refund orders with interest - Whatever the technical difficulties in releasing the refund, the department must sort it out. If for some reason of technical glitch the......
October 11, 2019 Case Laws Income Tax

Employee’s contribution towards GPF, CPF and ESI deposited by the assessee on or before the due date of filing the return u/s 139, though beyond the due dates as given......
October 11, 2019 Case Laws Income Tax

Legality of the assessment order passed by the AO without providing the draft of the proposed order of an assessment - the issuance of a show-cause notice cannot be......
October 11, 2019 Case Laws Income Tax

Deemed dividend addition u/s.2(22)(e) - advances given to sister concern without interest - Transactions were purely out of trading transactions between the two concerns....
October 11, 2019 Case Laws Customs

Smuggling - Gold Jewellery - Proof of purchase of gold submitted first time during the appellate proceedings only - There is no explanation forthcoming as to why, if, in....
October 11, 2019 Case Laws Customs

Exemption from CVD - Misdeclaration of imported goods - SCN issued within one year from the date of filing of Bill of Entry, is definitely within the normal period of......
October 11, 2019 Case Laws Companies Law

Director who does not possess DIN would not be legally entitled to participate in the proceedings of the meeting of Board of Directors. Consequently, a resolution passed....
October 11, 2019 Case Laws Indian Laws

Dishonor of Cheque - Non-existence of bank account - The aspect of the closure of the bank account of the petitioner prior to the issuance of the cheque, is a matter......
October 10, 2019 Case Laws GST

Refund of input tax credit (ITC) - Export - since the Petitioner is held to be entitled for refund of ITC and as such no prejudice will be caused to them, if they would.....
October 10, 2019 Case Laws GST

Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on.....
October 10, 2019 Case Laws Income Tax

Addition u/s 68/69A - As per the scheme of presumptive taxation provided u/s 44AF the estimated business income from aggregate cash deposits / turnover works by applying....
October 10, 2019 Case Laws Income Tax

Long term capital - "transfer" within the meaning of Sec. 2 (47) - implementation of JDA - Decision in the case of ITAT [2018 (10) TMI 1345 - ITAT BANGALORE] followed,......
October 10, 2019 Case Laws Income Tax

Disallowance of Salary paid to the partner - increase in the salary - Support by the terms of partnership deed - claim of the assessee that in the subsequent years the......
October 10, 2019 Case Laws Income Tax

Capital gain computation - Addition u/s 50C - Increase in Circle Rate between the date of agreement and actual date of registration - AO is directed to adopt full value.....
October 10, 2019 Case Laws Customs

Demand pending appeal - Seizure of vessel - FC Maria Laura - evasion of customs duty - it will not be appropriate to require Fomento to maintain the bank guarantee as a.....
October 10, 2019 Case Laws Customs

Valuation of imported goods - inclusion of the “ship demurrage charges” incurred by the appellant in the assessable value - Since the HC has declared proviso to Rule......
October 10, 2019 Case Laws Customs

Valuation of imported goods - Brass Valve & Zinc Valves - the adjudicating authority has not recorded a single sentence of finding on contemporaneous import detail given....
October 10, 2019 Case Laws Customs

Imposition of penalty u/s 112(a) of CA on Customs Broker / CB - various irregularities committed by the main importers - there should be a clear evidence to come to the.....
October 10, 2019 Case Laws Service Tax

GTA Services - The foodstuff is a clear, unambiguous word and there is nothing to indicate that the same would apply to transportation of the raw material etc. which......
October 10, 2019 Case Laws Service Tax

Business Auxiliary Service - amount collected from the customers under the new scheme called “Passport Bonus Card Scheme” on behalf of the manufacturer - When there is......

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A: Director Identification Number

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