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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 3501 to 3550 of 6237 Records

1 ....67 68 69 707172 73 74 75........ 125

October 8, 2018 Case Laws Income Tax

Capital gain - STCG or LTCG - Sale of property on which depreciation has been claimed - Land sold after demolition of building on such land - taxable as Long Term......
October 8, 2018 Case Laws Income Tax

Reopening of assessment - scope of reasons recorded for reopening of assessment - allegation of non filing of return to disclose income from house property but actual......
October 8, 2018 Case Laws Income Tax

When incriminating material was seized on the basis of which different additions were made and the fact that the assessee has itself admitted the sale and then alleged......
October 8, 2018 Case Laws Income Tax

Levy of penalty - Even ld. CIT (A) in the impugned order has not preferred to clarify while confirming the penalty order (if the assessee has furnished inaccurate......
October 8, 2018 Case Laws Income Tax

Late filing fee under Section 234E - delay in furnishing the TDS statement to the Department - There cannot be levy of late fee u/s. 234E for the period prior to......
October 8, 2018 Case Laws Companies Law

Prima facie adverse opinion can be formed that the affairs of the company are being conducted with a view to defraud the creditors. - it is a fit case to direct Central.....
October 8, 2018 Case Laws Companies Law

Rectification of Register of members - this Petition is not a mere petition seeking rectification of entries in the register of members but it has got other collateral......
October 8, 2018 Case Laws Customs

Jurisdiction - Power of DGFT to amend the Foreign Trade policy - Director General of Foreign Trade has no jurisdiction to amend the Export and Import Policy. The......
October 8, 2018 Case Laws Customs

Valuation of import consignments - cooling pads - rejection of declared value - price for enhancement ought to have been taken ₹ 180/- per kg. which was lowest......
October 8, 2018 Case Laws Service Tax

Rejection of VCES Declaration - pending issue under in any forum of litigation - assessee cannot retain the amount collected in the name of service tax - Provisions of......
October 8, 2018 Case Laws Service Tax

Power to Audit under Service Tax - Declaration sought that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 is arbitrary and in conflict with provisions of Section....
October 8, 2018 Case Laws Service Tax

Utilization of CENVAT Credit for payment of Service Tax under reverse charge basis - Before 20/06/2012 there was no restriction upon the deemed service provider to pay......
October 8, 2018 Case Laws Service Tax

Increase in quantum of Penalty u/s 76 by subsequent issuance of SCN - The Department was well within its rights to file an appeal before the appropriate form if it was......
October 8, 2018 Case Laws Service Tax

CENVAT Credit - If the contention of the Appellant-Revenue is to be accepted, then the payment made on output service is not payment of service tax, then in such a case,....
October 6, 2018 Circulars DGFT

Benefits under the Services Exports from India Scheme (SEIS) - while educational services provided to NRI students (who constitute foreign consumers) would be eligible......
October 6, 2018 Case Laws GST

Classification of goods - RBD Palm Stearin - there is specific Tariff Item 1511 90 30 for ‘Refined bleached deodorized palm stearin’. Therefore, the product ‘Refined......
October 6, 2018 Case Laws GST

Development Authorities - exempt entity or not - Taxability of supply of goods and services - Whether the Development Authorities formed and constituted under "Uttar......
October 6, 2018 Case Laws GST

Classification of goods - Waste/by-product - Mahua De-oiled cake/De-oiIed Rice Bran is a by-product occurred during the solvent extraction process, which is used as an......
October 6, 2018 Case Laws GST

Canned Pineapple Slices, dipped in Sugar Syrup comes within Tariff item no. 2008 - Taxable @12% of GST
October 6, 2018 Case Laws GST

Supply of goods or Supply of services? - use of explosives in the blasting activity - the situation as narrated by the applicant is a composite supply of goods and......
October 6, 2018 Case Laws GST

Exemption from GST - the training imparted by the applicant to create interest in students for more advance form of mathematics so as to enhance their thinking capacity.....
October 6, 2018 Case Laws GST

Classification of goods - Rate of tax - Slate for Teacher’ - ‘Slate for Student’ - the same are clearly designed to be used for writing or drawing with slate pen and......
October 6, 2018 Case Laws Income Tax

Penalty imposed u/s 271G - default in producing certain documents - since “event of default” occurred in March, 2014 i.e. well prior to the date of coming into force the....
October 6, 2018 Case Laws Income Tax

Higher rate of Depreciation on vehicles used for hire purposes - dumper and Volvo - It is not in dispute that the assessee has earned rental income from these vehicles......
October 6, 2018 Case Laws Income Tax

TDS u/s 194A - interest paid on unsecured loans raised from Bajaj Auto Finance Company - when payee has confirmed that it has accounted such an interest payment as its......
October 6, 2018 Case Laws Income Tax

Additions towards excess stock was found - It was admitted by the director. Now this discovery of discrepancy cannot be bruised aside by merely submitting that on......
October 6, 2018 Case Laws Income Tax

TDS u/s. 194G - non deduction of tds on commission paid to sub-agents - sale of lottery tickets through sub-agents - assessee is not liable to deduct TDS under section......
October 6, 2018 Case Laws Income Tax

Levy of fees u/s 234E - Section 200A, which deals with the processing of TDS returns, gave no mandate to make adjustments on account of levy of fees u/s 234E prior to 01....
October 6, 2018 Case Laws Income Tax

Interest on delayed payment of VAT and TDS is only compensatory and is not penal in nature. Therefore, the CIT(A) has correctly deleted the disallowance made for the......
October 6, 2018 Case Laws Income Tax

Provision for impairment of stocks - method of valuation of stock - inventory consisted of old/used stock which was categorized as defective, but, repairable stock and......
October 6, 2018 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - undervalued its closing stock - in the subsequent year, the assessee has shown less amount of opening stock which will lead in the......
October 6, 2018 Case Laws Income Tax

LTCG - Exemption u/s 54F - eligibility criteria - determination of net consideration - The net consideration as determined under section 50C based on the stamp duty......
October 6, 2018 Case Laws Income Tax

Claim of deduction u/s 35DD or alternatively u/s 32 - acquiring commercial rights - the assessee has not paid any consideration to acquire the Palakollu Bank, the......
October 6, 2018 Case Laws Customs

EPCG Scheme - benefit of Concessional rate of duty - The objection by the department is not on the basis of the material fact but on the interpreting of Notification No.....
October 6, 2018 Case Laws Customs

Valuation of imported goods - if at all the value of contemporary imports is to be applied, the lowest value of similar goods imported into India is to be adopted.......
October 6, 2018 Case Laws Service Tax

CENVAT Credit - input services - insurance services provided by the appellant to workers working at their site - the availment of the policy appears to be a statutory......
October 6, 2018 Case Laws Service Tax

Failure to deposit the service tax collected from clients though reflected in the ST-3 return - Extended period of limitation - Appellants have misappropriate the funds.....
October 6, 2018 Case Laws Central Excise

Extended period of Limitation - CENVAT Credit - The assessee did not file any return and did not maintain any records. Therefore, for reasons assigned by the original......
October 6, 2018 Case Laws Central Excise

Valuation - goods manufactured on Job-work basis, sold by the principal - "Said Goods" - whether the goods manufactured and cleared by job worker and the same was sold......
October 6, 2018 Case Laws Central Excise

Valuation - Job-work - Appellant had bona-fide belief for valuation of goods manufactured under job work. The demands beyond normal period of limitation are thus held to....
October 5, 2018 Case Laws GST

The claims of carry forward of the existing duties and credits during the period of migration, therefore, had to be within the prescribed time. Doing away with the time.....
October 5, 2018 Case Laws GST

Classification of Supply - AMC contract - The said contract merits to be considered to be a composite supply of service, and principal supply is service inasmuch as the.....
October 5, 2018 Case Laws GST

Sealing of Business Premises - petitioner’s grievance is that the sealing of its business premises on behalf of the Delhi Goods and Services Tax (DGST), ostensibly under....
October 5, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee was holding more than 10% shareholding in M/s MLPL (the lender company) and also having a substantial interest in M/s OFPL (the......
October 5, 2018 Case Laws Income Tax

Validity of order u/s 264 - against an order made u/s 264, no further statutory appellate remedy is available to the aggrieved party. Therefore, it leads to an......
October 5, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - claiming false depreciation - lease transaction not to be a bonafide transaction - three authorities have concurrently held on facts......
October 5, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - loan transaction from one subsidiary to another subsidiary company with common parent company - It is not possible to accept the.....
October 5, 2018 Case Laws Income Tax

Interest u/s 244A for the month of payment of tax or granting of refund has not been provided to the assessee as against specific provisions for the same in Rule 119A -.....
October 5, 2018 Case Laws Income Tax

Short term capital loss - if any, loss have been suffered by the assessee-company, A.O. cannot treat the same as non-genuine due to extraneous considerations or......
October 5, 2018 Case Laws Income Tax

Disallowance of losses claimed on account of slow moving stocks - valuation - merely for the reason that few parties did not appear before the AO, there is no reason to.....

1 ....67 68 69 707172 73 74 75........ 125

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