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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 2901 to 2950 of 6237 Records

1 ....55 56 57 585960 61 62 63........ 125

October 10, 2019 Case Laws Central Excise

CENVAT Credit - input services - ‘ventilation stopping area and isolation stopping area’ cannot be called as civil structure, accordingly, CENVAT Credit availed by the......
October 9, 2019 Case Laws GST

Classification of services - Sub-Contract - construction of road over bridge (ROB) - the services provided by the Applicant as sub-contractor to principal contractors......
October 9, 2019 Case Laws GST

Classification of goods - Laminated High Density Poly Ethylene HDPE Woven Geomembrane for water proof Lining Type-Il, IS:15351:2015 - classifiable under HSN Code 5911.
October 9, 2019 Case Laws Income Tax

Addition u/s 68 or 115BBC - The anonymous donations will not be covered if donations received by any trust or institution created or established wholly for religious......
October 9, 2019 Case Laws Income Tax

Exemption u/s 11 - violation of the provisions of section 13(1)(d) and 13(2)(h) - Being a chairman in a company does not amount to holding a 'substantial interest'......
October 9, 2019 Case Laws Income Tax

Accrual of income in India - TP Adjustment - when the amount remunerated by the assessee is found to be satisfying the ‘arms length’ principle, therefore, no further......
October 9, 2019 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - the entire “corporate insolvency resolution process” as such cannot be equated with “winding up proceedings” -......
October 9, 2019 Case Laws Companies Law

Whether in exercise of powers under the proviso to Section 434 of the Companies Act, 2013, this court should transfer the present proceedings to NCLT? - normally, this......
October 9, 2019 Case Laws Indian Laws

Dishonour of cheque - Service of statutory demand notice - he complaint under Section 138 of the N.I.Act, without signature can be maintained when such a complaint is......
October 9, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - non disclosure of investment in the ITR - borrowed satisfaction - Assessee submitted the, the Form ITR2, at the relevant point of time,....
October 9, 2019 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - The Adjudicating Authority landed in error in directing that the liquidation order shall be deemed as a notice of discharge to the......
October 9, 2019 Case Laws Income Tax

LTCG - Deduction u/s 54F - assessee is eligible for deduction u/s 54F even if the construction is commenced before transfer of the capital asset and completed the......
October 9, 2019 Case Laws Income Tax

Penalty u/s 271G - assessee was unable to submit internal TNMM by working out the profitability of AE and non-AE segment - due to peculiar nature of the product and......
October 9, 2019 Case Laws Companies Law

Oppression and mismanagement - the observations made by the Tribunal that the Respondents had been removed from the Board and their shareholding had been cancelled......
October 9, 2019 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - difference in original return of income and revised return - Had it been the intention of the assessee to make a full and true disclosure.....
October 9, 2019 Case Laws Income Tax

Penalty proceedings u/s 271D - violation of provisions of section 269SS - receipt of loan in cash - the assessee has taken a loan from his wife due to business......
October 9, 2019 Case Laws Insolvency and Bankruptcy

Maintainability of application - Corporate Debtor - mandatory notice - notice has been sent by e-mail as well as by post but the notice sent by post has not been served.....
October 9, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Time limitation - There is no averment that the winding up proceedings were initiated. No provision in the Code has been brought to our notice by......
October 7, 2019 Case Laws Income Tax

Assessment of interest income on FCNR-B deposits - joint FCNR(B) Bank account with the assessee’s non-resident - the PCIT is justified in giving direction to the AO to......
October 7, 2019 Case Laws Income Tax

Levy of penalty u/s.271E - repayment of the loan in cash - the completion of assessment proceedings is not a condition precedent for initiation of penalty proceedings u/s. 269T.
October 7, 2019 Case Laws Income Tax

Accrual of income - Addition towards interest on bank fixed deposits on the basis of TDS statements 26AS - given that the transaction has been reflected in Form 26AS,......
October 7, 2019 Case Laws Income Tax

Levy of penalty u/s 271AAA - Addition u/s 69A post search - assessee’s argument that the assessee’s explanation has not been found to be false and, therefore, penalty is....
October 7, 2019 Case Laws Customs

Valuation - inclusion of 'demurrage' and 'dispatch' money - Sub-Rule (2) of Rule 10 of the Customs Valuation Rules, held as to be bad and hence declared ultra vires the.....
October 7, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - applicability of time limitation - recovery of dues - The date of coming into force of the IBC Code does not and cannot form a trigger point of......
October 7, 2019 Case Laws Service Tax

Challenge to the Show Cause Notice (SCN) - Maintainability of writ petition - earlier Single member bench of HC allowing the petition, quashed the SCN - The writ ought......
October 6, 2019 Case Laws GST

Classification of goods - Kalva raksha sutra - the ruling do not delve on what makes a kalava and how the product is not a ‘kalava’. In as much as the issue raised......
October 6, 2019 Case Laws Income Tax

Claim of expenditure - even if there are lacunae in maintaining details at the end of the assessee, and he has claimed some inflated expenditure, that should be around......
October 6, 2019 Case Laws GST

Profiteering - respondents have denied benefit of ITC to the buyers of the flats being constructed by them in their Lodha Eternis Project in contravention of the......
October 5, 2019 Case Laws Income Tax

Exemption u/s 10(4)(ii) - interest income from NRE account - Since the assessee has come and stays in India during the financial year 2014-15 for 283 days, his......
October 5, 2019 Case Laws Income Tax

Addition u/s 56(2)(viib) - shares of closely held company - valuation of the shares should be made on the basis of various factors and not merely on the basis of......
October 5, 2019 Case Laws Income Tax

Jurisdiction of Addl. CIT to pass the assessment order u/s 143(3) - Jurisdiction was not assigned in the manner prescribed u/s 120 - order quashed.
October 5, 2019 Case Laws FEMA

The Special Director has enhanced the penalty arbitrarily without any Appeal filed by the Department, as if the Special Director is himself the aggrieved party, which......
October 5, 2019 Case Laws Service Tax

Construction of residential complex service or nor - personal use includes permitting the complex for use as residence by another person on rent or without consideration....
October 5, 2019 Case Laws Service Tax

Imposition of penalty - Appellant did not file the ST-3 returns nor paid service tax within the stipulated time - The question of invoking of Section 80 of the Act in......
October 5, 2019 Case Laws Central Excise

CENVAT credit - input services or not - MTOP charges are for the purpose of non-lifting of the goods and it is a fact that the goods have not been lifted by the......
October 5, 2019 Case Laws Central Excise

Demand u/s 11D - collection of reversal of CENVAT Credit from the customers - the said amount is not retained by the appellant - invoking Section 11D to demand the......
October 5, 2019 Case Laws Central Excise

Refund - unjust enrichment - mere issuance of credit notes cannot be the sole basis for holding that the duty has been borne by the assessee and that it has not been......
October 5, 2019 Case Laws Service Tax

Club and association services - Doctrine of mutuality applies - Not liable to sales tax - from 2005 onwards there is levy service tax on members’ clubs in the......
October 5, 2019 Case Laws Income Tax

Transfer of case u/s 127 during investigation - need of agreement between the two Commissioners - requirement of recording of such agreement in writing specifically -......
October 4, 2019 Circulars Customs

IGST refunds-mechanism to verify the IGST payments for goods exported out of India in certain cases
October 4, 2019 Notifications Income Tax

Jurisdiction of Income tax Authorities - powers and functions of the Assessing Officer concurrently to facilitate the conduct of e-assessment proceedings
October 4, 2019 Case Laws GST

Classification of goods - rate of GST - goods are Otganic Fertilizers or not - The classification cannot be based only upon what is stated in the pamphlets but the......
October 4, 2019 Case Laws GST

Release of attached Bank Accounts as well as godown/office and blocking of credit - section 83 of GST - the order of attachment of bank account is prima facie without......
October 4, 2019 Case Laws Income Tax

Grant of registration to a Trust u/s 12AA - The power of the ITAT are co-extensive with the power of the CIT U/s 12AA - However the said power is not to be exercised as.....
October 4, 2019 Case Laws Income Tax

Exemption u/s 11 - charitable activities u/s 2(15) - activity of preservation of environment by providing pollution control treatment for disposal of the liquid and......
October 4, 2019 Case Laws Income Tax

TDS u/s 195 - fees for technical services - receipt of services outside India - setting up a new office and godown for the purpose of boosting its exports - Business......
October 4, 2019 Case Laws Income Tax

Once the assessee is governed by the principle of mutuality, even if there are difference class of members, some of whom are not entitled to vote, the club would not be.....
October 4, 2019 Case Laws Income Tax

Permanent Establishment - Car is manufactured by the Audi AG outside India and constitutes a separate and independent activity. As noted earlier the car is sold to VW......
October 4, 2019 Case Laws Income Tax

Revision u/s 263 - Unexplained cash credits - Mere fact that the payment was received by cheque or that the applicants were companies, borne on the file of Registrar of.....
October 4, 2019 Case Laws Income Tax

Taxability of professional goodwill - the revenue has not established that the assessee was managing the whole or substantially the whole of the affairs of the company -....

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