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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 2601 to 2650 of 6291 Records

1 ....49 50 51 525354 55 56 57........ 126

November 19, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - validity of reason to believe - ‘borrowed satisfaction’ of the DDIT (Inv.) - The repetition of certain portions of the investigation......
November 19, 2019 Case Laws Income Tax

Loss on account of mark to market - Business Expenditure - even though the loss has not finally crystallized if as per prudent and regular system of accounting, the loss....
November 19, 2019 Case Laws Income Tax

Loss on account of mark to market - there is no bar in adjustment of unabsorbed business losses from speculation profit of the current year, provided the speculation......
November 19, 2019 Case Laws Income Tax

Mis-match in the rent income offered as per ITR and as reflected in annual statement Form No.26AS (TDS statement) - the mis-match of one month rent is purely an......
November 19, 2019 Case Laws Income Tax

Addition being long term capital gain on sale of land - Once the area is within 8 kms from the Municipal limits, then even if the particular land is beyond that distance....
November 19, 2019 Case Laws Income Tax

Validity of reassessment order passed u/s 147 - Since assessment order passed beyond the limitation period i.e. beyond the time limit of 60 days as per the Explanation 1....
November 19, 2019 Case Laws Insolvency and Bankruptcy

Resolution plan against the owner of land namely SevenHills which was to be developed by the Municipal Corporation (MCGM) - The resolution plan would be a serious......
November 19, 2019 Case Laws Insolvency and Bankruptcy

Cross Border Insolvency Protocol - ‘The Dutch Trustee’ is equivalent to the ‘Resolution Professional’ of India, therefore, as per law he has a right to attend the......
November 19, 2019 Case Laws Service Tax

Inquiry proceedings / summons under service tax - It would be appropriate to direct the petitioner to cooperate with the on-going enquiry, appear before the respondent......
November 19, 2019 Case Laws Central Excise

Adjustment of short paid duty with excess duty paid - Job Work - Motor vehicles - HC refused to interfere into the order of CESTAT allowing adjustment.
November 19, 2019 Case Laws Service Tax

Availing CENVAT credit of service tax under VCES Scheme - It is beyond doubt that the payment of duty on the invoices raised under VCES Scheme has to be held as payment.....
November 18, 2019 Case Laws GST

GST TRAN-1 - The present writ petition is disposed of with the direction to the respondents to permit the petitioner to submit offline GST TRAN-1 form, subject to......
November 18, 2019 Case Laws GST

Refund of IGST paid - export of goods - additional tax paid due to variation of rates - When the process is completely system managed, the respondents are supposed to......
November 18, 2019 Case Laws Income Tax

TDS u/s 194C - expenditure for purchase of advertisement space - whether contract in question is a contract for work? - the contract in question is a contract for sale -....
November 18, 2019 Case Laws Income Tax

Assessee had taken the accommodation in Lodhi Hotel for business purposes only and used it for wholly and exclusively for the business purposes - authorities below......
November 18, 2019 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - deduction of the interest - The assessee made investment in the group companies to take controlling interest in the group company -......
November 18, 2019 Case Laws Income Tax

Expenditure incurred towards levy by EU Commission - whether incurred for the purpose of carrying on its business - What has to be disallowed under Explanation 1 to......
November 18, 2019 Case Laws Income Tax

Revision u/s 263 - deduction claimed u/s 80-IC - gain from exchange fluctuation - gain on account of unclaimed balance - nature of Insurance claim and export incentives.....
November 18, 2019 Case Laws Income Tax

Nature of compensation received - termination of long term lease of 99 years -Provisions of Section 50C of the Act have no application. It is settled proposition of law.....
November 18, 2019 Case Laws Customs

Benefit of the Merchandise Exports from India Scheme [MEIS] - the denial of a claim for export benefit could not have been done in a mechanical manner merely because......
November 18, 2019 Case Laws Money Laundering

Money Laundering - The investigation under PMLA after the year 2009 would not be treated as applying the Act retrospectively for the reason of ill gotten wealth being......
November 18, 2019 Case Laws Service Tax

SSI exemption - use of brand name while providing Mandap Keeper’s Services - N/N. 6/2005-ST - Lower Authorities have rightly held that the appellant was using the brand.....
November 18, 2019 Case Laws Central Excise

CENVAT Credit - invoices issued by the scrap dealers - Merely on the basis of the photocopies of documents whose original are not available which has been recovered from....
November 18, 2019 Case Laws Central Excise

CENVAT Credit - Target Plus Scheme - credit was challenged by the Revenue on the ground that since Target Plus scheme is discontinued with effect from 01.04.2006,......
November 16, 2019 Notifications FEMA

Foreign Exchange Management (Deposit) (Third Amendment) Regulations, 2019
November 16, 2019 Notifications FEMA

Foreign Exchange Management (Manner of Receipt and Payment) (Amendment) Regulations, 2019
November 16, 2019 Case Laws Customs

Advance Authorization scheme - SION - allegation that the party had mis-declared that the exported product has been manufactured out of LSFO - This court finds no......
November 16, 2019 Case Laws Customs

Direction to issue a fresh certificate for unused value of the said Duty Free Credit Entitlement Certificate - Benefits under SFIS - Absolutely no discussion is made......
November 16, 2019 Case Laws Customs

Exemption under Rule 26 of the SEZ Rules, 2007 - import of New Garments in the name of "old and used clothing rags" - he project report clearly states that some of the......
November 16, 2019 Case Laws GST

Classification of goods - fusible interlining cloth partially coated with plastic which is used for shirt collars, cuffs, pant belts etc. - The product, namely fusible......
November 16, 2019 Case Laws GST

Recovery of amount on account of tax, cess, interest and penalty - no proceedings whatsoever, was issued against the petitioner - Perusal of Section 83 would show that......
November 16, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - assessee is not being supplied with information/ documents by the AO - If such petitions are routinely entertained, not only would it......
November 16, 2019 Case Laws Income Tax

Treatment to person as a Principal Officer of the company - Key Management Personnel - Whether the petitioner is the person connected with the management or......
November 16, 2019 Case Laws Income Tax

Revision u/s 263 - CIT was clothed with ample supervisory powers to direct for redoing the assessment provided twin conditions as envisaged by Section 263 were fulfilled.
November 16, 2019 Case Laws Income Tax

Accrual of interest on deposits - Co-operative society had not come into existence till the end of relevant previous year - the assessee cannot hold the amount in......
November 16, 2019 Case Laws Customs

Scope of the SCN - It is completely impermissible for the Revenue to issue a Show Cause Notice and, thereafter, seek to support, or even supplement, the recitals in the.....
November 16, 2019 Case Laws Customs

Status Holder Incentive Scheme - Import from the port which was not included in the list, later included - - listing of ports in Notification No.104/2009 is not an......
November 16, 2019 Case Laws Customs

Amendment in shipping bill - The conversion sought by the respondent was from free shipping bill to advance license shipping bill. The petitioner could not have......
November 16, 2019 Case Laws Customs

Levy of penalty on CHA - Prohibited goods - since they have failed in their duty and such act have rendered the subject consignment liable for confiscation as per......
November 16, 2019 Case Laws Customs

Levy of penalty - Improper importation - prohibited imports - The Adjudicating Authority has rightly taken the market value of such goods as prevailing in the local......
November 16, 2019 Case Laws Companies Law

Handover of possession of the properties belonging to the Company (In Liquidation) - Tenants - The orders/decrees passed by the Courts in favour of tenants declaring......
November 16, 2019 Case Laws Insolvency and Bankruptcy

Corporate Insolvency resolution process (CIRP) - A successful resolution applicant cannot suddenly be faced with “undecided” claims after the resolution plan submitted......
November 16, 2019 Case Laws Insolvency and Bankruptcy

Insolvency resolution process - Secured and unsecured creditors; the equality principle - the equality principle cannot be stretched to treating unequals equally, as......
November 16, 2019 Case Laws VAT and Sales Tax

The term "assessment" cannot be construed only as an order of assessment and on the other hand, the said term "assessment" consists several process commencing from the......
November 16, 2019 Case Laws VAT and Sales Tax

Levy of entry tax - validity of insertion of new entry as “unmanufactured tobacco in sealed container” - In view of the product sold in sachet under a brand name after......
November 16, 2019 Case Laws Indian Laws

Appointment of members of Tribunal - Section 184 of the Finance Act, 2017 does not suffer from excessive delegation of legislative functions as there are adequate......
November 16, 2019 Case Laws Indian Laws

Constitutional spirit of judicial independence - appointments to the Debt Recovery Tribunals - constitutionality of the Finance Act, 2017 - satisfaction of test of a......
November 15, 2019 Case Laws GST

Zero rated supply or not - The supply of stores imported or otherwise, to foreign going vessels cannot, therefore, be construed as export unless it is marked......
November 15, 2019 Case Laws GST

Exemption from GST - Supply of biscuits, soaps etc. earmarked ‘FOR PDS SUPPLY ONLY’ to fair price shops/PDS distributors - Supply of goods through PDS is not exempted
November 15, 2019 Case Laws GST

Detention of goods - the conveyance in question has been detained on the ground of discrepancy in transport certificate which is not a requirement prescribed under the......

1 ....49 50 51 525354 55 56 57........ 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...