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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 3301 to 3350 of 6237 Records

1 ....63 64 65 666768 69 70 71........ 125

October 17, 2018 Case Laws Income Tax

Netting off of interest interest income - The source of interest earning remained intact. In doing so, the assessee had to incur interest expenditure on overdraft. The......
October 17, 2018 Case Laws Income Tax

Deemed dividend U/s.2(22)(e) - outstanding balances occurred due to commercial exigencies such as regular trading business and consistent services rendered by the......
October 17, 2018 Case Laws Customs

SEZ Unit - smuggling Gold - appellant knowingly removed the gold bars of SEZ without proper procedure. - The appellant could not get any relief only by mentioning the......
October 17, 2018 Case Laws Customs

Redemption of confiscated goods - Gold - foreign currencies - prohibited item or not - the impugned gold has been imported without following the due process of law that.....
October 17, 2018 Case Laws Service Tax

Validity of demand of service tax after migration to GST Regime - although Chapter V of the Finance Act of 1994 stood omitted u/s 173 of GST Act, but the savings clause.....
October 17, 2018 Case Laws Service Tax

Liability of service tax - Chit transaction - The legislature felt the need for inclusion of the transactions within the fold of service and hence amended the Finance......
October 17, 2018 Case Laws Service Tax

Refund claim - Club or Association service -the incorporated association and its member being one and the same, the activities undertaken or the services provided by the....
October 17, 2018 Case Laws Central Excise

Principles of Natural Justice - Three sets of dates for hearing were fixed for the petitioner to respond to the show cause notice. The petitioner did not avail of such......
October 17, 2018 Case Laws Central Excise

MRP based Valuation - inclusion of ‘optional service charges and ‘rustproof protection charges’ in the ‘maximum retail price’ for assessment - There is no evidence that,....
October 17, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - Since the entire quantity covered by the bill of entry, has not been moved to one unit, the appellant has issued an internal......
October 17, 2018 Case Laws Central Excise

CENVAT Credit - allegation is only on the basis of the assumption and presumption, therefore, it cannot be held that the appellants were not manufactured the goods......
October 17, 2018 Case Laws VAT and Sales Tax

ITC is a form of concession which is provided by the Act; it cannot be claimed as a matter of right but only in terms of the provisions of the statute; therefore, the......
October 17, 2018 Case Laws VAT and Sales Tax

Higher Rate of tax / CST - inter-State sales against deferred payment - seeking permission to produce C-Forms after a gap of more than 10 year - Levy of higher tax under....
October 17, 2018 Case Laws Income Tax

Addition on account of un-explained loan - assessee discharged its initial onus to prove the identity of the investor company, its creditworthiness and genuineness of......
October 16, 2018 Circulars Customs

Guidelines for handling and storage of valuable goods that are seized/confiscated by the Department.
October 16, 2018 Case Laws GST

Correction of errors in the TRAN-1 declarations - migration to GST Regime - transitional provisions - There is no scope for directing the respondents to allow the......
October 16, 2018 Case Laws Income Tax

Scope of Exemption u/s 10(20) - Municipal Committee - Scheme of the Rajasthan Urban Improvement Act, 1959 does not permit acceptance of the contention of the appellant......
October 16, 2018 Case Laws Income Tax

Reopening of assessment u/s 148 - “Change of opinion” - The writ petitioner, being a 'Company', is duty bound to respond to the notice to prove their innocence or otherwise.
October 16, 2018 Case Laws Income Tax

Reopening of assessment u/s 148 - rejection of objections raised by the assessee - the reopening of the assessment in the writ petitions with reference to Sections 147......
October 16, 2018 Case Laws Income Tax

TDS u/s 194C - genuineness of transactions and the payments made for booking/hiring truck - If the truck owners make wrong statement then the revenue authorities are......
October 16, 2018 Case Laws Income Tax

Addition on account of share capital/premium received - The income/losses declared by the investor companies is not a sole criterion to examine the creditworthiness of the shareholders.
October 16, 2018 Case Laws Income Tax

Allowability of deduction u/s 80P - denial of claim by CIT-A solely on the ground that the assessee had not made a claim in the original or in the revised return of......
October 16, 2018 Case Laws Income Tax

Exemption 10(37) - acquisition of the urban agricultural land as a compulsory acquisition - - merely because the sale price was fixed through a negotiated settlement,......
October 16, 2018 Case Laws Income Tax

Allowing mark to market loss on account of outstanding forward contract liability - the forward contract transactions so entered during the course of regular business......
October 16, 2018 Case Laws Customs

Project Import - Finalization of provisional assessment - In the absence of any statutory time limit fixed for making the provisional assessment and when the second......
October 16, 2018 Case Laws Central Excise

Refund of education cess and the higher education cess - Interpretation of statute - area based exemption availed - revenue directed to refund the education cess and the....
October 16, 2018 Case Laws Central Excise

CENVAT credit - input services or not - GTA - Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises......
October 16, 2018 Case Laws Central Excise

CENVAT credit - input service - insurance premium paid towards Employees Compensation Insurance Policy - the said service is integrally part of the manufacturing......
October 16, 2018 Case Laws Central Excise

Valuation - clearances of waste materials namely cinders to Dalmia Refractories without payment of duty - Department took the view that clearances of cinders are to be......
October 16, 2018 Case Laws Central Excise

In respect of branded pickles put up in unit container cleared and sold by the appellant during the period 28.02.2005to 28.02.2006 are liable to duty @ 16% instead of 9%
October 16, 2018 Case Laws Central Excise

Method of Valuation - Captive consumption - Since the goods are being used by the appellant assessee himself, it is not necessary that same need to be used only for the.....
October 16, 2018 Case Laws Central Excise

Refund - Since pursuant to the favorable adjudication order dated 24.12.2010, the appellant had filed the refund claim on 25.02.2011, such claim application cannot be......
October 16, 2018 Case Laws VAT and Sales Tax

Validity of time limitation for claiming input tax credit - claim to be made within 90 days from the date of purchase or before the end of the financial year whichever......
October 16, 2018 Case Laws VAT and Sales Tax

Validity of assessment order - granting of personal hearing is mandatory and the same shall invariably be afforded to the dealer irrespective of whether the dealer has......
October 15, 2018 Case Laws Income Tax

Refund claim - deduction of tax known as security transaction tax by BSE - the stand of the Income Tax Department and from the pleadings in the writ petition itself is......
October 15, 2018 Case Laws Income Tax

Nature of expenditure - there was failure on the part of respondent-assessee to perform its part of the agreement including operation and maintenance of bus shelters and....
October 15, 2018 Case Laws Income Tax

Assessment u/s 153A r.w.s. 254 - period of limitation u/s 153(2A) - period of limitation prescribed for completion of remand (nine months) constituted a special......
October 15, 2018 Case Laws Income Tax

Addition u/s 68 - assessee failed to prove that income is agriculture income as claimed - the sum that is credited to the book of account has to be necessarily added as.....
October 15, 2018 Case Laws Income Tax

MAT - Book adjustments u/s 115JB - computation under clause (f) of explanation 1 to section 115 JB (2) of the Act is to be made without resorting to computation as......
October 15, 2018 Case Laws Income Tax

Addition of peak credit u/s 69C on the premise that material was purchased in cash from the open market whereas the accommodation purchase bills were procured from the......
October 15, 2018 Case Laws Income Tax

LTCG - inherited property - the holding period of previous owner was includible in the assessee’s holding period. This being the case, we have no hesitation in holding......
October 15, 2018 Case Laws Income Tax

Disallowance u/s 14A - The expenses inter alia included items such audit fees, ROC expenses etc. which were required to be incurred to maintain corporate identity of the....
October 15, 2018 Case Laws GST

Classification of supply - setting up a project in the school - Recipient of the service OKCL is a body corporate which cannot be regarded as Government - The supply......
October 15, 2018 Case Laws GST

Levy of GST or VAT - Work Contracts executed up to 30.06.2017 - since the raising of invoices and payment for the supplies would be under the GST regime and the......
October 15, 2018 Case Laws Insolvency and Bankruptcy

Insolvency process - Limitation Act is applicable to applications filed under Sections 7 and 9 of the Code - The right to sue accrues when a default occurs. If the......
October 15, 2018 Case Laws Companies Law

Scheme of demerger - the petitioner has not come with clean hands in the present application, since what could not be achieved directly by participating in the voting to....
October 15, 2018 Case Laws Customs

Conversion of Shipping Bills - The circular of 2004, and the subsequent circular of 2010, clarifies that there is no requirement of conversion of shipping bills through.....
October 15, 2018 Case Laws Customs

Benefit of exemption - The duty liability has to be determined on the date and time of entry of goods for importation into the country - Subsequent issuance of......
October 15, 2018 Case Laws Customs

Penalty u/s 112(a) and 114AA of CA - import of High end cars / Sports Utility Vehicles - appellant admitted that the value of the imported goods had been mis-declared......
October 15, 2018 Case Laws Central Excise

Clandestine removal - Merely on the ground that appellant has issued certain invoices on which no duty has been paid and sales figure from the bank cannot be the reason.....

1 ....63 64 65 666768 69 70 71........ 125

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