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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 3101 to 3150 of 6237 Records

1 ....59 60 61 626364 65 66 67........ 125

October 26, 2018 Case Laws Income Tax

Accrual of income - non realization of ‘Provision for surcharge’ - even though the assessee has been following mercantile system of accounting, since it is not real......
October 26, 2018 Case Laws Income Tax

MAT - Interest under Sections 234B and 234C shall be payable on failure to pay advance tax in respect of tax payable under Section 115JA/115JB.
October 26, 2018 Case Laws Income Tax

Taxing the allotment of shares by VISA Inc. by invoking Section 28(iv) - bringing notional share price to tax - the word used in Section 28(iv) of the Act are ‘arisen......
October 26, 2018 Case Laws Income Tax

Capital gain - JDA - Transfer of capital asset - There is no document by which the revenue can come to the conclusion that there was delivery of possession. The mere......
October 26, 2018 Case Laws Income Tax

Eligibility for deduction u/s.54B - non fulfillment of mandatory conditions laid down - capital gain on transfer of land used for agricultural purposes not to be charged....
October 26, 2018 Case Laws GST

Levy of GST - Liquidated damages - Supply or not - point of taxation - tolerate an act - though in the agreement they may be giving this consideration, other names such.....
October 26, 2018 Case Laws GST

Profiteering - restaurant service - failure to pass the benefit of reduced rate of GST - Respondent had increased the average base price by 12.14% to neutralize the......
October 26, 2018 Case Laws Insolvency and Bankruptcy

IBC is not intended to be substitute to a recovery forum. It is also laid down that whenever there is existence of real dispute, the IBC provisions cannot be invoked.
October 26, 2018 Case Laws Customs

Abatement of duty u/s 22 / Remission of duty u/s 23 - warehoused goods was inundated with flood water resulting in loss to the goods stored therein - revenue directed to....
October 26, 2018 Case Laws Customs

Since the goods were transferred from appellant’s one EOU to another EOU unit under CT-3 procedure. No duty is required to be paid.
October 26, 2018 Case Laws Indian Laws

Dishonor of Cheque - Section 138 of the NI Act - the Court should not be exercised its discretion arbitrarily, it must be exercised judicially and judiciously as the......
October 26, 2018 Case Laws Service Tax

Scope of SCN - Business Auxiliary Service or not - Since the demand confirmed under category which was not proposed in the SCN such demand cannot be sustained
October 26, 2018 Case Laws Service Tax

Supply of Tangible Goods Service - Renting of Bullock Carts’ during the harvesting seasons - mere activity of renting of bullock cart does not come within the purview of....
October 26, 2018 Case Laws Central Excise

Procurement of inputs from a DTA unit under CT-3 procedure which was later returned back to the original supplier, on being found unfit for consumption - Demand of duty cannot sustain.
October 26, 2018 Case Laws Central Excise

CENVAT Credit - input service - As per Rule 2(l), even though the ‘Construction Service’ was excluded but in the inclusion clause of definition, the services such as......
October 26, 2018 Case Laws VAT and Sales Tax

Levy of penalty - as the mistake had crept in by the act of the respondent revenue themselves and therefore the respondent cannot seek any penalty
October 25, 2018 Circulars Customs

IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg.
October 25, 2018 Case Laws GST

Levy of GST - Supply of services or not - activity of Liaison office - they are in fact working as employees of the foreign office - The liaison activities being......
October 25, 2018 Case Laws GST

Classification of Supply - Whether the parts/spares/equipments which are used on a ship are forming parts of the ship and therefore chargeable to reduced tax @ 5% of IGST - Held No
October 25, 2018 Case Laws GST

Levy of GST - providing canteen services exclusively for their employees - The supply of food items to the employees for consideration in the canteen run by the......
October 25, 2018 Case Laws GST

Rate of GST - Classification - Ada - made from 'maida or rice flour' or 'maida and rice flour' - Ada" merits classification under HSN 1902 of the 1st Schedule [Sl No. 97....
October 25, 2018 Case Laws GST

Restoration of cancelled provisional registration - The Officer cannot throw their hands in desperation and blame the computer or the failure of uploading and......
October 25, 2018 Case Laws Income Tax

Validity of reopening of assessment - proper service of notice - Scope of Section 282(2) - service of notice at the factory premises of the Assessee on the security......
October 25, 2018 Case Laws Income Tax

Exemption u/s 10(23C) (iiiad) - mere spending a meagre amount, out of the total income derived by the trust, towards the distribution of sarees to mothers and......
October 25, 2018 Case Laws Income Tax

MAT - additions u/s 115J - provisions for liability towards incomplete projects - whether in the nature of foreseeable loss, which is an ascertainable liability and is......
October 25, 2018 Case Laws Income Tax

TDS u/s 195 - commission paid to non-resident - in absence of any business connection or source of income and consequently any permanent establishment in India, the said....
October 25, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - AO was not justified to reopen the assessment only on the basis of information received from Investigation Wing, that too beyond period....
October 25, 2018 Case Laws Income Tax

The contentions of the assessee is an desperate attempt to seek some how review of the tribunal order which is beyond mandate of Section 254(2) of the 1961 Act and hence....
October 25, 2018 Case Laws Income Tax

Addition u/s. 68 - The observation of the CIT(A) that the A.O. has given misleading information is itself misleading and does not deserve to be sustained.
October 25, 2018 Case Laws Income Tax

Revision u/s 263 - failure of the AO to consider the items of expenditure that were the subject of verification in the Special Audit u/s 142(2A) - Order u/s 263......
October 25, 2018 Case Laws Income Tax

Validity of revision u/s 263 - addition u/s 56(2)(viib) - company in which public it was substantially interested - When the addition itself is not permissible what......
October 25, 2018 Case Laws Income Tax

Bogus purchases - assessee wants the Revenue to produce assessee’s own vendors, whom the assessee could not produce. The purchase bills from these non-existent/bogus......
October 25, 2018 Case Laws Income Tax

Addition on account of sale of scrap out of books - unexplained sale - in all the years assessee has been generated unaccounted cash from the scrap sales outside books,.....
October 25, 2018 Case Laws Income Tax

Levying penalty u/s 271(l)(c) - claiming concessional rate of income-tax on short term capital gains on shares within provisions of Section 111A as against chargeability....
October 25, 2018 Case Laws Service Tax

Refund Claim - export of services - Rejection of refund by the Commissioner (Appeals) solely on the ground that there was no clarity as to for which period such credit......
October 25, 2018 Case Laws Central Excise

Valuation - by products - determination of the value for assessment of goods utilized captively - the principles of revenue neutrality would apply for recovery of duty......
October 25, 2018 Case Laws Central Excise

Penalty u/r 15 (2) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 - once duty is paid prior to issuance of show cause notice,......
October 24, 2018 Circulars Customs

Uploading of Supporting Documents - Mandatory - no officer shall insist on hardcopy of documents when it is on e-SANCHIT.
October 24, 2018 Notifications Income Tax

Income–tax (10th Amendment) Rules, 2018 - Form of appeal to the Appellate Tribunal
October 24, 2018 Notifications GST

Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - But, e-way bill is required.
October 24, 2018 Notifications Income Tax

Income–tax (Dispute Resolution Panel) (First Amendment) Rules, 2018
October 24, 2018 Notifications DGFT

Amendment of import policy condition of Pet Coke
October 24, 2018 Case Laws Income Tax

Disallowing set-off of unabsorbed depreciation against income of long Term Capital Gain - belated filing of returns of income - the condition of filing return of income.....
October 24, 2018 Case Laws Income Tax

Determination of arm's length price - Merely because the assessee is carrying on its business through different tools simply cannot make it non comparable, if the......
October 24, 2018 Case Laws Income Tax

Fees for technical services - the consideration received by the assessee for rendering purely administrative services, cannot be brought within the sweep of the......
October 24, 2018 Case Laws Income Tax

Deduction u/s 80IC - proof of manufacturing activity - assembling of various parts in a specified manner and the net results into watches which are used by the public at....
October 24, 2018 Case Laws Customs

Valuation - related person - Rejection of transaction value at the time of reviewing order - Since, NIDB data is not a mandatory requisite under the Rules, the same......
October 24, 2018 Case Laws Service Tax

Short payment of Service Tax on account of enhancement in rate of tax - The appellant herein had deliberately not made the payment for the impugned period - Demand has......
October 24, 2018 Case Laws Service Tax

Cash Refund of accumulated CENVAT Credit - export of services or not? - Performance based service - the technical and consultancy service, commences from the stage of......
October 24, 2018 Case Laws Service Tax

Rebate/Refund of service tax - Though in the circumstances available before the adjudicating authorities, the order had no infirmity but in view of the subsequent......

1 ....59 60 61 626364 65 66 67........ 125

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F: Stock damaged in recent floods

F: GST on Solar Plant

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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...