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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 3451 to 3500 of 6291 Records

1 ....66 67 68 697071 72 73 74........ 126

November 3, 2018 Case Laws Income Tax

Accrual of income - efficiency gain - excess receipt towards electricity charges / tariff - the assessee is not free to use this efficiency gain amount the way it likes.....
November 3, 2018 Case Laws Income Tax

Additions u/s 68 - As assessee’s director has confessed that assessee company is providing accommodation entries, then, CIT(A) even did not care to verify that who are......
November 3, 2018 Case Laws Income Tax

The assessee can change its stand at any point of time if it seems to him that the receipts are not taxable in his hand as per the provisions of law. - Assessee may......
November 3, 2018 Case Laws Income Tax

Taxability of receipts under Research and Development Co-operation Agreement - receipts under RDCA are not taxable as the same is not ‘Royalty’ under Article 12(4) of......
November 3, 2018 Case Laws Income Tax

Computation of long term capital gain - Sale of ancestral property - Exclusion of the amount paid to the unauthorized occupants directly by the purchase of the property.....
November 3, 2018 Case Laws Companies Law

Winding up petition - petitioner (minor shareholder) contended that the respondent company is unable to fulfil the objects for which it was incorporated - the bonafide......
November 3, 2018 Case Laws Companies Law

Section 451 only provides with ‘fine’ in case of any repeated defaults shall be ‘twice the amount of fine’, in addition to any imprisonment for such default under the......
November 3, 2018 Case Laws Customs

Restriction on import of yellow peas - The notification was withdrawn only in view of the interim order passed by the Madras High Court and presumably to cure a......
November 3, 2018 Case Laws Service Tax

Validity of circular iissued by CBEC - The circular requires the authorities to look into the accounts of a freight forwarder in the light of the two nature of......
November 3, 2018 Case Laws Service Tax

Two SCN on the same issue for overlapping period - A Writ Court need not interfere when the view taken is plausible - There is no lack of jurisdiction in issuing any of.....
November 3, 2018 Case Laws Service Tax

Classification of services - loading, transport and unloading of coal from mining - The service provided by the appellants have rightly been classified in the Goods......
November 3, 2018 Case Laws Service Tax

Jurisdiction for issuance of Show cause notice (SCN) - Having opted for centralized registration the appellant cannot now argue that their head office has no role in......
November 3, 2018 Case Laws Service Tax

Levy of service tax - commission received against collection of taxes for the Government - by no stretch of imagination can collection of taxes be called a business......
November 3, 2018 Case Laws Service Tax

Classification of services - Business auxiliary service or not? - activity of spot billing of electricity consumption charges and maintenance of customers’ accounts for.....
November 3, 2018 Case Laws Service Tax

CENVAT Credit - There is no rule under which the Revenue can vivisect and partly deny the credit on these services simply because somebody else also incidentally benefited from them
November 3, 2018 Case Laws Service Tax

Whether the amounts received as consideration by the appellant for operating power plant on behalf of his client would be liable for the discharge of service tax under......
November 3, 2018 Case Laws Central Excise

CENVAT Credit - duty paying invoices - all the particulars of service tax paid by the appellants for available and same has been certified by the concerned Railway......
November 3, 2018 Case Laws Central Excise

Classification of goods - Absorbent Cotton Wool IP - Cotton Rolls - goods would fall under Chapter Sub-heading No.5601, 5203 & Chapter 58
November 3, 2018 Case Laws VAT and Sales Tax

Attachment of property - recovery of tax dues - Whatever be the outcome of the petition filed by the bank, the purchaser of the property through such auction sale......
November 3, 2018 Case Laws VAT and Sales Tax

Demand of pre-deposit - petitioner failed to provide any explanation, as to why the petitioner did not comply with the earlier orders of the Tribunal in respect of stay.....
November 3, 2018 Notifications Income Tax

Benami Property - the Adjudicating Authority appointed u/s 6(1) of the Prevention of Money-laundering Act, 2002 shall discharge the functions of the Adjudicating......
November 2, 2018 News Indian Laws

PM launches historic Support and Outreach Initiative for MSME Sector
November 2, 2018 News Indian Laws

Companies (Amendment) Ordinance, 2018 - President gives assent to promulgation of the Companies Amendment (Ordinance), 2018
November 2, 2018 Case Laws Income Tax

Re-opening of assessment - assessee had sold number of shares of a company which was found to be indulging in providing bogus claim of long term and short term capital......
November 2, 2018 Case Laws Income Tax

Deduction of interest from House property Income - nature of loan - The bank did not disburse any fresh loan to the assessee but the outstanding amount out of the loan......
November 2, 2018 Case Laws Income Tax

Capital gain u/s 45 - agreement for purchase of property could not mature - amount received by the assessee over and above the advance amount as the settlement agreement....
November 2, 2018 Case Laws Income Tax

Gain on sale of shares - LTCG or STCG - Reckoning of date of purchase - shares transferred to DEMAT account - correct timimg of trade - since the shares were purchased......
November 2, 2018 Case Laws Income Tax

Charitable activity u/s 2(15) - the hostel and transport facilities is incidental to achieve the object of providing education as per object of the trust - benefit of exemption allowed.
November 2, 2018 Case Laws Income Tax

Capital gins - When there was family arrangement between the assessee and his brother, and the inequalities of distribution of shares was compensated monetarily, then......
November 2, 2018 Case Laws Income Tax

Interest paid on a borrowed capital for acquiring land - expenditure before Commencement of busniss - The process of conversion of the land and then getting the approval....
November 2, 2018 Case Laws Customs

Issuance of Show Cause notice challenged - non supply of Relied Upon Documents (RUDs) - All such requests can be made before the competent authorities and the writ......
November 2, 2018 Case Laws Customs

Advance Authorization Scheme - imposition of restrictive “Pre-Import” condition - The principles of Lex Non Cogitadimpossibilia does not apply in this case as the scheme....
November 2, 2018 Case Laws Customs

Misdeclaration of origin of goods - intent to evade customs duty - holding back the goods without clearance would invite mounting demurrage.
November 2, 2018 Case Laws Customs

Misdeclaration of value of goods - Respondents cannot be blamed of suppressing any facts or wilful misstatement or collusion. The Respondents cannot be penalized for the....
November 2, 2018 Case Laws Customs

Imposition of condition of re-export for redeeming the goods - Whether adjudicating authority was correct in imposing the condition of re-export while allowing the goods....
November 2, 2018 Case Laws Indian Laws

Dishonor of cheque due to insufficiency of funds - Since, the petitioner has already paid the entire compensation amount, therefore, quashing of the complaint would be a....
November 2, 2018 Case Laws Indian Laws

Dishonor of cheque - Burden of prove - cheques returned with an endorsement funds insufficiency - the complainant has proved his case and that the trial Court went wrong....
November 2, 2018 Case Laws Service Tax

Construction of Residential Complex - advances received from the customers - the dispute in the present case is prior to the date of insertion of explanation - appellant....
November 2, 2018 Case Laws Service Tax

Consulting Engineering Services - reverse charge mechanism - it is a case of import of design and drawing and not a case of use of any taxable service. As such demand of....
November 2, 2018 Case Laws Service Tax

The present demand stands raised by way of audit conducted for the second time, when no such objection was raised by the first Audit, which was conducted for the prior......
November 2, 2018 Case Laws Service Tax

CENVAT Credit - duty paying invoices - There were no allegations that the services were not received by the appellant - the only objection was that the challans were not....
November 2, 2018 Case Laws Central Excise

It was open for the Settlement Commission to impose penalty on the directors in addition to imposing penalty on the company, if there was material justifying imposition of such penalty.
November 2, 2018 Case Laws Central Excise

Demand of pre-deposit in cash for maintenance of appeal - whether such pre-deposit can be made only by cash or also by availing credit in cenvat account? - Predeposit......
November 2, 2018 Case Laws Central Excise

CENVAT Credit - input services for setting up of their plant - labour charges which were for fixing and erection of equipments, buffing work, fixation and erection of......
November 2, 2018 Case Laws VAT and Sales Tax

Imposition of tax both on the undisclosed purchases and undisclosed sales being made by the applicant, without giving the benefit of input tax credit - The finding of......
November 1, 2018 Notifications Money Laundering

Prevention of Money-laundering (Maintenance of Records) Second Amendment Rules, 2018 - Client Due Diligence - filing of the electronic copy of the client's KYC records......
November 1, 2018 News Indian Laws

Exchange Rate of Foreign Currency Relating to Imported and Export Goods Notified
November 1, 2018 News GST

GST Revenue collections for the month of October 2018 crosses Rupees One Lac Crore
November 1, 2018 Notifications Income Tax

Prohibition of Benami Property Transactions (Removal of Difficulties) Second Order, 2018
November 1, 2018 Circulars DGFT

Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments alongwith maintaining the Parent-Child relationship in the levels of......

1 ....66 67 68 697071 72 73 74........ 126

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