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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 3451 to 3500 of 6237 Records

1 ....66 67 68 697071 72 73 74........ 125

October 10, 2018 Case Laws Income Tax

Addition u/s 68 - Simply because the directors/shareholders did not present themselves before the Assessing Officer, an addition u/s 68 cannot be made.
October 10, 2018 Case Laws Income Tax

Income accrued in India - though the assessee had business connection, it did not have any fixed place PE or agency place PE in India, and, in the absence of any PE in......
October 10, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - where higher depreciation was wrongly claimed under bona fide belief in respect of nature of equipment and its professional use, no......
October 10, 2018 Case Laws Income Tax

Penalty u/s 271(l)(c) - TDS not been deducted on the interest payments - bonafide mistake - The penalty under the provision is a civil liability. Willful concealment is.....
October 10, 2018 Case Laws Income Tax

TDS u/s 195 - The payment for services of installation of software, support, services, subscription and warranty is also not liable for tax in India either as royalty or....
October 10, 2018 Case Laws Income Tax

Sale of agriculture land after plotting - Business income or capital gains - Due to the large size of the land, it was divided and sub-divided and sold to the interested....
October 10, 2018 Case Laws Companies Law

A litigant can take different stands at different times but cannot take contradictory stands in the same case. A party cannot be permitted to approbate and reprobate on.....
October 10, 2018 Case Laws Customs

100% EOU - reimbursement of central sales tax - Appendix 14II aimed to lay down the procedure for claiming the benefit. In any case, such procedure could not have......
October 10, 2018 Case Laws Customs

Import of Garlic from Nepal - Merely the bags contained some inscriptions in Chinese language which have also not been deciphered by the Customs, the said fact cannot......
October 10, 2018 Case Laws Service Tax

Renting of immovable property - Joint ownership - clubbing of clearances - collection of service tax from one of the co-owners, against his individual Registration for......
October 10, 2018 Case Laws Service Tax

Nature of activity - At no stage custody of the coal is taken by the appellant or transportation of the coal, as forwarders, is arranged by the appellant. - the services....
October 10, 2018 Case Laws Service Tax

Classification of services - providing of space along with some amenities by the appellant to another department of Government of India for setting up of media centre -.....
October 10, 2018 Case Laws Central Excise

Recovery of Refund already paid - time limitation - where Commissioner (Appeals) is of the opinion that any amount has been erroneously refunded, appellant should be......
October 10, 2018 Case Laws VAT and Sales Tax

Non-consideration of the decision (even prima facie, at the stage of stay) is an order without giving any reason, resulting in a flaw in the decision making process.
October 9, 2018 Circulars Customs

It would not be justified allowing exporters to avail IGST refund after initially claiming the benefit of higher drawback. There is no justification for re-opening the......
October 9, 2018 Circulars GST

Jurisdiction of Central and State tax administrations under GST - Both the Central and State tax administrations shall have the power to take intelligence-based......
October 9, 2018 Circulars GST - States

Guidelines for Deductions and Payments of TDS by the DDOs Of State Government Authorities under GST.
October 9, 2018 Case Laws GST

Classification of goods - Stainless Steel Chilly Cutter - The product Chilly Cutter made of Stainless Steel is classifiable under Heading 8210 00 00 and not under Heading 7323.
October 9, 2018 Case Laws GST

Levy of GST - hospitality services - The applicant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez Special Economic Zone to....
October 9, 2018 Case Laws GST

Classification of supply - Levy of GST - printing of various items - The supply of Aadhaar Cards are classifiable under heading 9989 of GST Tariff and attracts GST @ 12%
October 9, 2018 Case Laws Income Tax

Undue delay in granting the refund - The petitioner cannot claim any further interest or compensation over and above the statutory interest prescribed u/s 244A - having.....
October 9, 2018 Case Laws Income Tax

Interest free advances - Disallowance of part interest paid on unsecured loans - Merely because non-interest-bearing advances were given to third parties, would not......
October 9, 2018 Case Laws Income Tax

Rental income from mobile towers - the income received by the assessee from the cellular operators/mobile companies is on account of letting out space on the terrace for....
October 9, 2018 Case Laws Income Tax

Exemption u/s 11 - receipt of sponsorship income from India and abroad - commercial receipts - there is there is no proper justification for denying the exemption and......
October 9, 2018 Case Laws Income Tax

Exemption u/s 11 - alleged violation of certain provisions of Section 13 - Excess salary paid to the trustee - revenue has failed to place on record any comparative......
October 9, 2018 Case Laws Income Tax

Disallowance on account of excess claim of managerial remuneration u/s 40A - Even though the appellant company may be deemed as Public Limited Company under the......
October 9, 2018 Case Laws Income Tax

Assessment u/s 153A r.w.s. 143(3) - Demand based on search conducted by the Central Excise Department and contained in show cause notice (SCN) issued by them - Revenue......
October 9, 2018 Case Laws Income Tax

Provision for warranty - assessee derived advantage by deferring its income to the extent of excess warranty provision to subsequent years. Therefore, such excess......
October 9, 2018 Case Laws Indian Laws

Dishonor of cheque due to insufficiency of funds - "Karta Dharta" of the company - Vicarious Liability there is no reason to disbelieve the basic averment to the effect.....
October 9, 2018 Case Laws Customs

Valuation of imported goods - in the case of invoices of un-bifurcated C&F amount as well, the FOB value of the goods is very much ascertainable. No question arises for.....
October 9, 2018 Case Laws Service Tax

Construction services - after 1.6.2007, demand in respect of composite contracts would fall under works contract service only - the demand of service tax under......
October 9, 2018 Case Laws Service Tax

Demand of service beyond the scope of SCN - though the show cause notice raises the demand under commercial or industrial construction service, the Commissioner has......
October 9, 2018 Case Laws Service Tax

Rental income - Joint ownership - clubbing of clearances - SSI Exemption - it is difficult to accept the proposition advanced by the Revenue that all the co-owners......
October 9, 2018 Case Laws Service Tax

Construction service - appellant have constructed individual row houses and not a residential complex having 12 or more units/ flats. Under such circumstances, there is.....
October 9, 2018 Case Laws Customs

Clandestine removal of imported goods - Imported fabric was not utilized for the manufacture of readymade garments, which had to be exported - the statements of the......
October 9, 2018 Case Laws Central Excise

CENVAT Credit on retained amount - credit of service tax paid on input services - certain percentage of the stipulated payment was withheld by the respondent on account.....
October 9, 2018 Case Laws Central Excise

CENVAT Credit - The appellant is entitled to take cenvat credit on the supplementary invoices in question - further, there is no element of fraud and suppression on the.....
October 9, 2018 Case Laws Central Excise

Refund of excise duty extra paid - test of unjust enrichment - they are certainly entitled for refund of excess paid by them on the discount amounts returned by them to.....
October 9, 2018 Case Laws Central Excise

Method of Valuation - Transaction value or MRP based valuation - The department has stretched the provisions of law unnecessarily to include small quantities of ball......
October 8, 2018 Circulars Income Tax

Extension of due date for filing of IT Return and Audit Report from 15.10.2018 to 31.10.2018 - However, interest u/s 234A shall be payable - order u/s 119 of the Act
October 8, 2018 Circulars Customs

Classification of e-seals - electronic seals are seals only but with electronic add on (RFID) to detect security breach.
October 8, 2018 Circulars GST - States

Family assistance scheme (in case of Accidental Death of a registered beneficiary) - For the Dealers/traders who are bonafide residents of Rajasthan, registered-in......
October 8, 2018 Case Laws GST

Levy of GST - "Abhivahan Shulk" is different from toll tax and is covered under Service Code 9997 and to be treated as 'other services' and is liable for GST. The......
October 8, 2018 Case Laws GST

Levy of GST - services by way of granting Long Term Lease - upfront charges - ontention of applicant is correct i.e. the above such services are exempted from the GST,......
October 8, 2018 Case Laws Income Tax

Charitable activity u/s 2(15) - the legislature did not desire the condition or restriction related to trade / commerce to be attached to the remaining activities which.....
October 8, 2018 Case Laws Income Tax

Powers of DRP u/s 144C - In the absence of any independent reasoning and finding, it should be construed that the Dispute Resolution Panel has not exercised its power......
October 8, 2018 Case Laws Income Tax

Reversal of TDS having regard to reimbursement of allowance by LIC - Benefit of section 89(1) - The stereotypical approach adopted by the DCIT was clearly not warranted.....
October 8, 2018 Case Laws Income Tax

Reopening of assessment - Deemed dividend - the reopening of assessment was not a case of change of opinion, but it was a case where the assessee did not disclose fully.....
October 8, 2018 Case Laws Income Tax

Lack and omission on the part of Income Tax officers - Once the officers could not justify their acts and solely because of the inefficiency of these officials, then,......
October 8, 2018 Case Laws Income Tax

Adjustment of past demand with the refund - no proof in the official records of service of such demand - If demands are generated electronically as is now stated, then,.....

1 ....66 67 68 697071 72 73 74........ 125

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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 ...

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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

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