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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 3251 to 3300 of 6291 Records

1 ....62 63 64 656667 68 69 70........ 126

November 15, 2018 Case Laws GST

Classification of goods under GST - Since the Respondent declared that Polypropylene Leno Bags manufactured by weaving polypropylene strips (tapes) under Tariff Heading.....
November 15, 2018 Case Laws GST

Liability of GST - supply of online educational journals or periodicals to IIM - There is no exemption from GST on supply of online educational journals or periodicals......
November 15, 2018 Case Laws GST

Liability of GST - as the said contract comprises of two or more supplies (i.e. transportation, supply of packing material & incentives) and one of which is principal......
November 15, 2018 Case Laws Income Tax

Penalty imposed u/s 271D r.w.s. 269SS - the entry in the books of account on description and treatment is not decisive as to the nature of the transaction
November 15, 2018 Case Laws Income Tax

Revision u/s 263 - deduction claimed u/s 80IC - Merely because of percentage of profit is less in Vijayawada unit and more in Rudrapur plant the assessment made under......
November 15, 2018 Case Laws Income Tax

TDS on Interest - The interest has been paid on account of directions of Special Court and hence, there is no requirement of TDS.
November 15, 2018 Case Laws Income Tax

Presumptive income - Once the assessee’s income is accepted u/s 44AE, then the provisions of section 44AA and 44AB are not applicable and consequently there can be no......
November 15, 2018 Case Laws Income Tax

Presumptive income - Application of income u/s 44AD or 44AE - when the assessee fulfills the conditions as prescribed u/s 44AE, then the income computed by the assessee.....
November 15, 2018 Case Laws Income Tax

Assessment u/s 153C - non issue of notice - Non recording of satisfaction - The above conditions of Section 153C are mandatory for taking action against the assessee......
November 15, 2018 Case Laws Income Tax

Exemption u/s 54F - LTCG - three flats - while the flats at 13th & 14th Floor are duplex flats joined with each other but the fact remains the third flat is situated on.....
November 15, 2018 Case Laws Customs

The valuation of the goods in question being food supplements, not containing beef has to be done under rule 7 of the Valuation Rules (deductive method).
November 15, 2018 Case Laws Service Tax

Rectification of mistake - Difference of opinion of adjudicating authority than that of the aggrieved party cannot be called as error apparent. It amounts to rehearing......
November 15, 2018 Case Laws Service Tax

CENVAT Credit - input services - repair and maintenance of the hard surfaced container yard installed in the ground located within the yard - Since the activity of......
November 15, 2018 Case Laws Central Excise

Penalty u/s 11AC of CEA on PSU - Inasmuch as the appellant is admittedly a public sector undertaking, and also by appreciating the fact that no evidence stands produced.....
November 15, 2018 Case Laws Central Excise

CENVAT credit - once the duty has been paid on the legitimately purchased inputs, the appellants are very much entitled for availing credit of the same and it will not......
November 15, 2018 Case Laws Central Excise

CENVAT Credit availed while availing area based exemption under said notification - The self credit of refund taken by the appellant have been sanctioned by the......
November 15, 2018 Case Laws Central Excise

Returned goods - CENVAT credit of goods brought back in the factory - Rule 16 is wide enough to cover the case of the Appellants in view of the wordings used in it which....
November 14, 2018 Notifications Companies Law

National Financial Reporting Authority Rules, 2018
November 14, 2018 Notifications Companies Law

Companies (Registered Valuers and Valuation) Fourth Amendment Rules, 2018
November 14, 2018 Case Laws GST

Valuation of goods supplied - The amortised cost of tools which are re-supplied back to the applicant free of cost shall be added to the value of the components while......
November 14, 2018 Case Laws Income Tax

Reopening of assessment - reopening relying on audit objection - change of information is impermissible. The Revenue was clearly barred by the provisions of section 147/148 of the Act.
November 14, 2018 Case Laws Income Tax

Provision of warranty - accounting policy - the provisions of warranty made by the assessee company was on the basis of the scientific and consistent method - No addition could be made.
November 14, 2018 Case Laws Income Tax

Rectification of mistake - as long as an order of the Tribunal stands, the assessment order was required to be implemented. Further having implemented it, it was simply.....
November 14, 2018 Case Laws Income Tax

Charitable activities - Entitled to exemption u/s 11(1) - dominant object - the assessee’s activities of running the hospital and the nursing school is intricately......
November 14, 2018 Case Laws Income Tax

Determination of LTCG - once the net sale consideration has been fully applied under the provisions of section 54F, then the deeming consideration as defined u/s. 50C......
November 14, 2018 Case Laws Income Tax

MAT computation - A.O should get the audited balance sheet verified from the office of the Registrar of Companies under whose jurisdiction assessee company falls so as......
November 14, 2018 Case Laws Income Tax

TDS u/s 195 - payment for use of 'transponder space' as Royalty u/s 9(1)(vi) - India US DTAA - when this income is not chargeable to tax in the hands of the recipient,......
November 14, 2018 Case Laws Income Tax

If at all the A.O wanted to adopt the cost of the asset as recorded in the books of the previous owner, he could have done so when computing the capital gains for the......
November 14, 2018 Case Laws Income Tax

Addition on the basis of entries found in the seized documents - to make an addition on the basis of document which does not state the amount lent by the assessee or......
November 14, 2018 Case Laws Income Tax

Disallowance of commission paid to the assessee’s son - no evidence was furnished to substantiate that, son has rendered the service in connection with earning of the......
November 14, 2018 Case Laws Income Tax

Grant of registration u/s. 12AA denied - proof of charitable activities - there was non-application of mind by the CIT(E) - matter restored before CIT(E)
November 14, 2018 Case Laws Income Tax

Addition u/s 68 - it would be reasonable to believe the contention of the assessee of having received the initial finance from his father by way of a gift - Therefore,......
November 14, 2018 Case Laws Indian Laws

Waiver of pre-deposit of debts - Recovery of Debts - Section 21 of the Banks and Financial Institutions Act, 1993 - Nature and effect of amendment - he quantum of the......
November 14, 2018 Case Laws Customs

Valuation of imported goods - GI and insulated wire cuttings - value cannot be enhanced on the basis that there were imports of similar items by other importers since......
November 14, 2018 Case Laws Customs

Suspension of CHA License - the Bills of Entry was not filed in the name of the appellant company at the Custom Broker’s office, thus the said regulations cannot be......
November 14, 2018 Case Laws Service Tax

Penalty u/s 78 - when the assessee maintains specified records, the proviso appended to Section 78 of the Act, mandates that imposition of penalties should be restricted....
November 14, 2018 Case Laws Service Tax

Extended period of limitation - in each and every case of non payment of service tax and non filing of returns, the extended period would get invoked, thus making the......
November 14, 2018 Case Laws Central Excise

Principles of Natural Justice - allegation of evasion of duty - The authorities have committed a serious error in not allowing the petitioner’s request for......
November 14, 2018 Case Laws Central Excise

Refund of duty paid by mistake - appellant had not cancelled invoice as per the provisions - There is no specific provision mandate as to how an invoice (duty paying......
November 14, 2018 Case Laws VAT and Sales Tax

Classification of Ribbon Cartridge - Whether Ribbon Cartridge is not a part of computer printer, therefore, not a computer hardware? - The issue is yet to be decided.
November 13, 2018 Notifications FEMA

Foreign Exchange Management (Deposit) (Amendment) Regulations, 2018
November 13, 2018 Case Laws GST

Principles of Natural Justice - non-service of SCN - Cancellation of registration of dealer - there is no material to support that SCN was served through email -......
November 13, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - assessee should have received loans or advances and pays the same subsequently. In the given case, no such things were noticed -.....
November 13, 2018 Case Laws Income Tax

Deduction u/s 10(14) denied - assessee has received fixed conveyance allowance and conveyance expenses - it will not be necessary for the employees to submit accounts......
November 13, 2018 Case Laws Income Tax

Treatment of business loss as speculation loss - while the assessee incurred losses in derivative segment (F&O business), it has earned profits in cash segment i.e. on......
November 13, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 68 as unexplained cash credit - information received from DRI - AO is not empowered in law to carry out any enquiry, if no....
November 13, 2018 Case Laws Income Tax

Disallowance of assessee’s claim for depletion of closing stock - sales to related parties - there was no justifiable reason for the AO to reject the said evidence and as unreliable.
November 13, 2018 Case Laws Income Tax

Disallowing the interest on the notional / proportionate basis - As per the lower authorities, the borrowed fund has been utilized in the capital work-in-progress in......
November 13, 2018 Case Laws Income Tax

Addition as cessation of liability u/s 41(1) - There is no finding by the AO that the purchases were bogus and corresponding sales are also bogus - no corroborative......
November 13, 2018 Case Laws Income Tax

Addition made towards unsecured loan u/s 68 - divergent facts - AO stated that the assessee did not file any evidence, whereas the CIT(A) stated that the assessee has......

1 ....62 63 64 656667 68 69 70........ 126

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F: GST on Solar Plant

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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

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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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