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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 3551 to 3600 of 6237 Records

1 ....68 69 70 717273 74 75 76........ 125

October 5, 2018 Case Laws Income Tax

Once, the machinery was available for use, though not actually used, falls within the expression used “for the purpose of business of the assessee” and claim the benefit....
October 5, 2018 Case Laws Income Tax

Disallowance of provisions for warrantee - if a business liability has arisen in an accounting year, the deduction should be allowed although the liability may have to......
October 5, 2018 Case Laws Customs

Claim of damage for loss of job and mental disturbance due to Customs Investigation Proceedings - Company secretary being CFO - Validity of statement made in......
October 5, 2018 Case Laws Customs

Extended period of limitation - Once the appellant has declared what is being imported in the invoice and the Bill of entry, they cannot be faulted for claiming a......
October 5, 2018 Case Laws Customs

Valuation of export goods - While the rejection of the transaction value under Rule 8 by the lower authority is correct, determining the value under Rule 6, ignoring......
October 5, 2018 Case Laws Customs

Detention of person under COFEPOSA Act beyond 24 hours - Illegal custody - recording of statement is voluntary or not - notice be issued to the concerned mobile......
October 5, 2018 Case Laws Service Tax

Storage and Warehousing Service - They have only leased out the tanks for a certain period of time for a consideration. This in itself will not constitute warehousing......
October 5, 2018 Case Laws Service Tax

The appellant is entitled to the refund of excise duty paid by them after adjusting the amount of CENVAT credit under Rule 11 (3) of CCR, 2004 calculated as on the date.....
October 5, 2018 Case Laws Service Tax

VCES rejected on the ground that they had failed to make deposit of 50% of Service Tax amount declared by the due date - even if it is accepted that the error was made......
October 5, 2018 Case Laws VAT and Sales Tax

Penalty - availing ITC - cancellation of seller's registration - It is claimed that the purchase was not aware that the registration of the seller was cancelled - The......
October 4, 2018 Notifications Income Tax

Certain Transactions of acquisition of equity share notified for the purpose of special rate of Income Tax u/s 112A
October 4, 2018 Notifications Companies Law

Constitution of National Financial Reporting Authority (NFRA) w.e.f. 1.10.2018
October 4, 2018 Case Laws GST

The Clean Energy Cess and States Compensation Cess are entirely different from each other, payment of Clean Energy Cess was for different purpose and has no bearing or......
October 4, 2018 Case Laws GST

Validity of the Goods and Services Tax (Compensation to States) Act, 2017 - State compensation cess is “with respect to” goods and services tax, it is a tax. - It is not....
October 4, 2018 Case Laws GST

Classification of Supply - Supply of goods or services? - The activity of printing of question papers is an activity of supply of service classifiable under heading 9989....
October 4, 2018 Case Laws Income Tax

TPA - comparable selection - substantial question of law - the Revenue has routinely brought such matters before this Court knowing fully well that the Transfer Pricing.....
October 4, 2018 Case Laws Income Tax

Failure to deduct TDS u/s 194J - Addition u/s 40(a)(ia) - Since, there is no claim of expenditure by the assessee, disallowance under section 40(a)(ia) as was done by......
October 4, 2018 Case Laws Income Tax

Registration u/s 12AA denied - Proof of charitable activities - The removal of the Trustee or directions given by the donor etc., are not relevant at this stage and......
October 4, 2018 Case Laws Income Tax

Estimation of income - Undisclosed bank transactions - assessee himself has offered profit of 0.30% before the AO which was rejected by him who estimated such income at.....
October 4, 2018 Case Laws Income Tax

Disallowance of salary paid to director - There is no tax evasion and there is reasonableness of managerial remuneration. - higher remuneration - Now no approval is......
October 4, 2018 Case Laws Income Tax

Validity of assessments orders - all the three assessments are non-est in the eyes of law since the DCIT/ACIT, Circle-11(4), Chennai issuing the section 143(2) notice(s)....
October 4, 2018 Case Laws Income Tax

Penalty u/s 271(1)(b) - non compliance of a consolidated notice issued u/s 142(1) - there must be a specific notice to the assessee for specific assessment requirements.....
October 4, 2018 Case Laws Income Tax

Assessment u/s 153A - In respect of unabated assessments, the legislature had conferred powers on the AO to just follow the assessments already concluded unless there is....
October 4, 2018 Case Laws Income Tax

Allowable busniss expenses - The interest paid u/s 201(1A) would not assume the character of business expenditure and could not be regarded as a compensatory payment.
October 4, 2018 Case Laws Income Tax

Gain on sale of property - LTCG or STCG - period of holding - for the purpose of determining the nature of capital gain, the period during which the asset was held by......
October 4, 2018 Case Laws Income Tax

Reopening of assessment - AO emphasised that the assessee did not file any return of income by contradicting himself in the body of the assessment order by admitting......
October 4, 2018 Case Laws Customs

Duty Free Import Authorizations (DFIA) Scheme - Once the DFIA is made transferable by the licensing authorities, the Petitioner is not bound to show the actual use of......
October 4, 2018 Case Laws VAT and Sales Tax

Activity in the nature of sale or not - Deemed sale - leasing out the hoarding to the customer for specific period - If the transaction related to lease of hoarding is......
October 4, 2018 Case Laws Service Tax

SEZ Unit - Refund claim - time limitation - The adjudicating authority, in the case in hand, despite recording the same and within his authority to condone the delay,......
October 4, 2018 Case Laws Service Tax

Since the appellant had availed irregular CENVAT Credit on the input services used for trading activity, the intention of the assessee is manifest in defrauding the Government Revenue.
October 4, 2018 Case Laws Service Tax

Security Agency Service - guarding the suit properties - assessee appointed by the Court Receivers (CR) of Hon’ble High Court, Mumbai and / Debt Recovery Tribunal - the.....
October 4, 2018 Case Laws Service Tax

Valuation - Manpower Recruitment or Supply Agency Services - over and above the amount of wages, the appellant also collected 41% levy from the contractee and deposited.....
October 4, 2018 Case Laws Central Excise

Claim of exemption - manufacturers of packaging with designs - No specific entry in the exemptino notification - there is no reason to distinguish ‘printed cartons of......
October 4, 2018 Case Laws VAT and Sales Tax

This Court is surprised and is pained by the manner in which the authority has passed the impugned reassessment order in the second round of assessement just ignoring......
October 4, 2018 Case Laws VAT and Sales Tax

Classification, of goods, might be founded on different basis, namely, geographical, or according to objects or occupations or the like and what is necessary is that......
October 3, 2018 News Indian Laws

Another Milestone in the direction of “Ease of Doing Business”: Incorporation of Limited Liability Partnership (LLP) through a complete online system made a reality
October 3, 2018 News GST

GST – CONCEPT & STATUS (Updated as on 01st October 2018)
October 3, 2018 Case Laws GST

Construction Services - Construction of factory for Madhepura Electric Locomotive Pvt. Ltd. which subsidiary of Indian Railways - The nature of activity undertaking by......
October 3, 2018 Case Laws Income Tax

Complaint u/s 276(C)/277 - punishment for making false statement and verification in account - absence of mens-rea - In every prosecution case, the Court shall always......
October 3, 2018 Case Laws Income Tax

Offence under Section 276CC - The fact that the assessee had subsequently furnished the return of income for AY 2003-04 on 24.10.2007 can also not take away from the......
October 3, 2018 Case Laws Income Tax

Claim of depreciation - The assessee has been given only the right to develop, maintain and operate the toll road and further to collect the toll for the specified......
October 3, 2018 Case Laws Income Tax

MAT computation - The claim to allow reduction of the brought forward losses of the petitioner company from the net profit in order to compute book profits under section....
October 3, 2018 Case Laws Companies Law

Company under liquidation - right of the State on leased out property - they continue to remain as lessee. And the object for which the land was leased out being......
October 3, 2018 Case Laws Indian Laws

Dishonor of Cheque - offence punishable under section 138 of the N.I. Act - Since the N.I. Act is a self contained law the same will not get diluted simply for the......
October 3, 2018 Case Laws Customs

Duty Free Import Authorisation Scheme (DFIA) - Application for second extension of validity of the Duty Free Import Authorisation - rejection on the ground that the......
October 3, 2018 Case Laws Customs

Valuation of imported goods - Viscose Filament Yarn (VFY) - under-invoicing by misdeclaring the value - rejection of declared value - Demand confirmed - levy of penalty.....
October 3, 2018 Case Laws Customs

Valuation of imported goods - related party transaction - the relationship has not influenced the transaction value under the Customs Valuation Rules - It is trite that.....
October 3, 2018 Case Laws Customs

Classification of imported goods - Even if the waiver of notice was by consent, the obligation on the part of the assessing officer to render a rationale and......
October 3, 2018 Case Laws Customs

Re-export of Confiscated goods - appellant imported the prohibited goods without any BIS certification - redemption fine imposed by the Commissioner for the purpose of......
October 3, 2018 Case Laws Customs

Enhancement of value - The entire case of the Revenue is based upon visual examination of the goods by the Customs officers and there is no expert opinion on record to......

1 ....68 69 70 717273 74 75 76........ 125

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