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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 2501 to 2550 of 6291 Records

1 ....47 48 49 505152 53 54 55........ 126

November 26, 2019 Case Laws SEBI

Acquisition of shares accounted for 16.77% of the total shareholding - The case of all the appellants in this regard is that they had not “acquired” shares. - They......
November 26, 2019 Case Laws SEBI

Manipulative orders in a short time - the appellant’s strategy was to purchase bulk of the shares at a lesser market price. Thereafter, he used to place buy orders on......
November 25, 2019 News Indian Laws

Taxation Laws (Amendment) Bill, 2019 - As Introduced in Lok Sabha
November 25, 2019 Case Laws Income Tax

Tax on distributed income to shareholders u/s 115QA - Buy back of shares - availability of appellate remedy - an appeal would be maintainable against the determination......
November 25, 2019 Case Laws Income Tax

Addition on account of renovation and modernization of projects - interest expenses incurred subsequent to completion of renovation of projects was to be treated as......
November 25, 2019 Case Laws Income Tax

Once we come to the conclusion that the payment for these services is not taxable as fees for technical services under article 12(4), it is immaterial whether it could......
November 25, 2019 Case Laws GST

Constitution of GST Appellate Tribunal - Government directed to examine the position as emerging from the decision of the Apex Court in Rojer Mathew and to consider......
November 25, 2019 Case Laws Income Tax

The intention of the legislature in introducing the amendment, as stated in the explanatory note, is to avoid unnecessary litigation and to expressly provide that no set....
November 25, 2019 Case Laws Income Tax

Deduction u/s 10AA - genuineness of the manufacturing activity - The assessee is expected to substantiate its claim in each of the year. The rule of consistency would be....
November 25, 2019 Case Laws Income Tax

Approval u/s 10(23C)(vi) denied - there is no provision of law which shows that if the assessee is registered u/s 12AA it cannot be granted claim u/s 10(23C)(vi) of the.....
November 25, 2019 Case Laws Income Tax

Penalty u/s 271AAB - admission of undisclosed income - assessment u/s 153B - defective notice - initiation of penalty proceedings u/s 271AAB without specifying the......
November 25, 2019 Case Laws Income Tax

Valuation of the property - determining the fair market value (FMV) - Property which is otherwise residential as per the record cannot be treated as a commercial......
November 25, 2019 Case Laws Service Tax

After the amendment brought in Section 35F of the Central Excise Act, 1944, the statute has already waived 92.5% of the demand of the tax and the penalty. Thus, after......
November 23, 2019 Circulars FEMA

Non-resident Rupee Accounts – Review of Policy - scope of SNRR Account extended by permitting person resident outside India to open such account for specific purposes. -....
November 23, 2019 Notifications SEBI

Notification under Securities and Exchange Board of India (Certification of Associated Persons in the Securities Markets) Regulations, 2007
November 23, 2019 Circulars Customs

Amendment in Import policy of Iron & Steel and incorporation of policy condition in Chapter 72, 73 and 86 of ITC(HS), 2017 Schedule-1
November 23, 2019 Case Laws GST

Levy of entertainment tax post GST - introduction of the PGST Act has not taken away the power of the Municipality to collect the entertainment tax. To put it......
November 23, 2019 Case Laws GST

Rectification of bona fide error occurred while filing Form GST TRAN -1 - the availment of credit by the petitioner, and its entitlement to distribute the credit to its.....
November 23, 2019 Case Laws GST

Profiteering - Sanitary Napkin - Respondent No. 1 (manufacturer) had increased the base price w.e.f. 27.07.2019 more than what he was entitled to increase, which clearly....
November 23, 2019 Case Laws GST

Profiteering - Sanitary Napkin - Respondent No. 2 i.e seller of the product has clearly increased the base price of the product - as seen from the records reversal of......
November 23, 2019 Case Laws Income Tax

Income recognition - No doubt, the Income-tax Act takes into account two points of time at which the liability to tax is attracted, viz., the accrual of the income or......
November 23, 2019 Case Laws Income Tax

Disallowance of the foreign travelling expenses - visit to Switzerland - during the year under consideration the assessee had paid commission to foreign agents and none.....
November 23, 2019 Case Laws Service Tax

CENVAT credit - input services - shared service expenses - debit note issued by the sister concerns is a valid document under Rule 9 of CCR to avail cenvat credit if it.....
November 23, 2019 Case Laws VAT and Sales Tax

Liability of tax - sale of motor bodies - component parts - The reference to Entry 18 of Notification No. 306 dated 29.01.2001 is found to be irrelevant, inasmuch as, by....
November 23, 2019 Case Laws Indian Laws

Dishonor of Cheque - legally recoverable debt or not - society was constituted for the welfare of its members who were interested in getting their houses constructed by.....
November 23, 2019 Case Laws Service Tax

Commercial Coaching and Training Services - appellants are engaged in imparting courses such as MBA, PGP programme (industry integrated) - appellants themselves are not.....
November 23, 2019 Case Laws Central Excise

Classification of goods - flavoured milk - whether classified under CETA 22029030 of CETA or to be classified under 04049000? - the appropriate classification for the......
November 23, 2019 Case Laws Customs

MEIS benefits - Amendment in shipping bills - Failure to mention 'Y' in the reward column of the shipping bill for availing the benefit under MEIS scheme can be......
November 23, 2019 Case Laws Income Tax

Deduction u/s 80-IA - captive power plant - scope of the word "derived from" - CIT(A) was right in granting part relief to the assessee but was not correct in confirming....
November 23, 2019 Case Laws Income Tax

TP Adjustment - interest on debentures invested in the Associated Enterprise (AE) - India–Mauritius tax treaty - the addition made on account of transfer pricing......
November 23, 2019 Case Laws Income Tax

Long term capital gain - process of sale of shares by holding company to the subsidiary company - time can gap between the formation of the companies and the transfer of....
November 23, 2019 Case Laws Income Tax

Additions u/s 40a(ia) - Failure to deposit TDS before the due date for filing the return of income. - The said TDS was deducted on rental payment and paid to Government.....
November 23, 2019 Case Laws Income Tax

Exemption u/s 11 - charitable purpose u/s 2(15) - profit motive - supervision of activities by the Donor - it is quite normal that the donor want to verify whether the......
November 22, 2019 Case Laws GST

Search and Seizure - the officers had stayed at the premises and had examined the phone calls that were received by the family members and had recorded their phone calls....
November 22, 2019 Case Laws Income Tax

Powers of the CIT(A) - Deletion of accommodation entries without indepth inquiry - addition u/s 68 - it was gross error, on the part of the Ld. CIT(A), having himself......
November 22, 2019 Case Laws Income Tax

Disallowance of depreciation on the car purchased by the assessee - Proprietorship firm - Merely because assessee has made payment for purchase of car from his personal.....
November 22, 2019 Case Laws Income Tax

Deduction of lease rentals for the equipment - lease rentals agreed between the parties were so crafted that they substantially cover present fair value of equipment -......
November 22, 2019 Case Laws Customs

Principles of natural justice - alert raised against the petitioner's Importer Exporter Code - Recovery of Duty Drawback - On receipt of personal bond (as directed), the....
November 22, 2019 Case Laws Central Excise

Recovery of erroneous refund - cancellation of eligibility certificate - where the Committee already applied its mind before issuing the certificate and nearly took one.....
November 22, 2019 Case Laws VAT and Sales Tax

Imposition of penalty u/s 27(3) of the TN VAT Act,2006 without levying any tax - excess stock found on inspection - Assessing Authority has no jurisdiction to impose......
November 22, 2019 Case Laws Income Tax

Addition u/s.36(i)(ii) - Commission paid to directors - whether in the nature of Dividend - the payment of commission made by the assessee Company to its Directors has......
November 22, 2019 Case Laws Income Tax

Rectification of mistake - Penalty u/s 271(1)(c) - Since the concealment of income referred to in 271(1)(c) of the Act is in respect of tax sought to be evaded is......
November 22, 2019 Case Laws Income Tax

Revision u/s 263 - CIT observed that huge sales promotion expenses has not been looked into deeply. Although a 5% disallowances has been made, but no meaningful......
November 22, 2019 Case Laws Income Tax

Granting interest on interest on the delayed refund - admittedly, the claim for refund is crystallized only after decision of the Tribunal and the application is made by....
November 22, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Since the addition itself ought not have been made in the hands of the assessee, because this bank account did not belong to the assessee, rather....
November 21, 2019 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Bankruptcy Process for Personal Guarantors to Corporate Debtors) Regulations, 2019
November 21, 2019 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Personal Guarantors to Corporate Debtors) Regulations, 2019
November 21, 2019 Case Laws Income Tax

Exemption u/s 11 - cancellation of registration - even before incorporation of Young Indian, the registered office was shifted to Delhi and the Directors managing the......
November 21, 2019 Case Laws GST

Levy of GST - sale of developed plots for consideration - revenue sharing basis - Rule 31 applies in the instant case and the value of the supply is equal to the total......
November 21, 2019 Case Laws GST

Levy of GST - machines given to the customers under RRC/PRC models - The supply of reagents along with the machine rental services in both RRC and PRC contract is a......

1 ....47 48 49 505152 53 54 55........ 126

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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...