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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 3501 to 3550 of 6291 Records

1 ....67 68 69 707172 73 74 75........ 126

November 1, 2018 Case Laws GST

Rate of GST - works contract service of construction of 599 residential quarters allotted to the applicant by MPPGCL - The impugned activity of the applicant would attract GST @18%
November 1, 2018 Case Laws GST

Levy of GST - Work contract services received from vendors for supply and erection work under various projects - Government Entity - The Applicant is not entitled for......
November 1, 2018 Case Laws GST

E-way bill - in case of minor discrepancies in the details mentioned in the E-way bill, specially errors of one or two digits/character of the vehicle number would not......
November 1, 2018 Case Laws Income Tax

Rate of tax - The claim of the assessee that it should not be taxed at maximum marginal rate is not tenable as the PAN of the assessee suggests that the assessee is a......
November 1, 2018 Case Laws Income Tax

TDS u/s 194C on by products - consideration in kind - milled / shelled paddy as retained by the millers and the same has a marketable value - the property in the......
November 1, 2018 Case Laws Income Tax

Claim of depreciation while claiming exemption u/s 11 - the income of the trust is required to be computed under section 11 on commercial principles after providing for.....
November 1, 2018 Case Laws Income Tax

TPA - selection of MAM for determining ALP of transaction - APM v/s RPM - Ld.AO/TPO erred in not conducting fresh search of comparables which would have strict......
November 1, 2018 Case Laws Income Tax

Time limit of completing the proceedings - non deduction of TDS u/s 194C - the proviso to section 201(3) which was made to extend the time limit of completing the......
November 1, 2018 Case Laws Service Tax

Export of service or not - the services rendered in the form of auditing and accounting of various entities situated in India - assessee forwarded the certificate to the....
November 1, 2018 Case Laws Service Tax

Classification of services - composite mining contract - Vivisecting the composite contract and charging service tax on different components of the contract individually....
November 1, 2018 Case Laws Service Tax

Area based jurisdiction for grant of Refund - If the Revenue was of the view that the refund claims should have been filed with the jurisdictional officer of the Head......
November 1, 2018 Case Laws Service Tax

Classification of services - providing services to ICICI Bank - the contract entered into by the appellant in the year 2009 was not a contract for supplying the manpower....
November 1, 2018 Case Laws Service Tax

Interest on delayed claim - The period of three months as mentioned in Section 11BB is to reckon from the date of application as was filed u/s 11(1) and not from the......
November 1, 2018 Case Laws Central Excise

Validity of Show Cause notice - Demand of Excise duty in excess of ₹ 50 lakhs - there must be pre show-cause notice consultation with the assessee by the......
November 1, 2018 Case Laws Central Excise

Excisability/marketibility - match splints - The argument by the petitioners that the item covered under Chapter Heading 3605 0010 or 3605 0090 as 'matches' is......
November 1, 2018 Case Laws Central Excise

Rebate of Excise Duty and sugar cess paid - When the export is not disputed by the revenue, the rebate claim cannot be rejected on the ground of procedural infractions - rebate allowed.
November 1, 2018 Case Laws VAT and Sales Tax

Attachment of property of the legal heirs of the deceased Directors of the Company - recovery of tax arrears of the company - A person, who is not connected with a......
November 30, 2017 Circulars Customs

Drawing of samples for the purpose of grant of drawback - Wherever export consignments are selected for assessment or examination, the officer of Customs not below the......
November 30, 2017 Case Laws Income Tax

Addition u/s 68 - The assessee has failed in establishing the creditworthiness of the donors, occasion for making the gifts and why and donors who were strangers and not....
November 30, 2017 Case Laws Income Tax

Assessment of Firm as AOP - in terms of section 167 the share of the members of AOP are indeterminate - In such case the whole of the income of such an AOP is to be......
November 30, 2017 Case Laws Income Tax

Interest u/s.244A - AO directed to re-compute the amount of interest u/s. 244A by first adjusting the amount of refund already granted towards the interest component and....
November 30, 2017 Case Laws Income Tax

Considering the assessee’s failure to maintain the fool-proof records on the identity of the donors, we are of the opinion that the principle of adhocism adopted by......
November 30, 2017 Case Laws Customs

Import of coal - coking coal or not - coal imported by appellants under 19 Bills of Entry is eligible for the benefit of exemption notification under 21/2002-Cus - AT
November 29, 2017 News GST

Exporters advised to file Table 6A and GSTR 3B for processing of IGST Refund and for Refund of the unutilized Input Tax Credit;
November 29, 2017 News Indian Laws

Article by the Union Finance Minister on ‘The Fiction of Loan Waiver to Capitalists’
November 29, 2017 News GST

Problems faced by assessees in filing of GST Returns - Presentation as submitted by the Society for Tax Analysis and Research (STAR)
November 29, 2017 Case Laws Income Tax

Valuation of closing stock - provisions of section 145A has overriding effect on the provisions of section 145 - the said provisions are applicable not only on closing......
November 29, 2017 Case Laws Income Tax

Replacement of compressor of Colling unit - Nature of expenses - Compressor is admittedly a part of unit which is replaced and it longer life or it is procured......
November 29, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - Director’s remuneration - reallocation out of managerial remuneration to different units - claim of exemption u/s 80IC - at most, it was a case......
November 29, 2017 Case Laws Central Excise

Rebate claim - export related benefits - rule 16 of CER - Rule 16(1) and (2) may not apply for receiving duty paid biscuits in the factory for export of confectioneries.....
November 28, 2017 Case Laws Customs

Violation of conditions for import of goods against EPCG licnece - failure to intimate the department after installation - since the importer submitted the proof of......
November 28, 2017 Case Laws Customs

Proceedings to levy Anti-dumping duty - Exclusion of the party from the proceedings - the rules are clear, especially Rule 12 of the Customs Tariff Rules and there is no....
November 28, 2017 Case Laws Income Tax

Monetary limit for filing appeal - retrospective implementation of Instruction No.3 of 2011 dated 9.2.2011 - SC reiterate its earlier order - circular may be applied for....
November 28, 2017 Case Laws Income Tax

Penalty u/s 271B - determination of turnover - reasonable cause for not getting its accounts audited u/s 44AB - the belief of the assessee about the non applicability of....
November 28, 2017 Case Laws Income Tax

Wilful attempt to evade tax, etc. - Punishable offence - False claim of depreciation on land - the same is scrutinized, firstly, by the auditors of the company.......
November 27, 2017 Case Laws Income Tax

The advance deposit of central excise duty constitutes actual payment of duty within the meaning of Section 43B and, therefore, the assessee is entitled to the benefit......
November 27, 2017 Case Laws Income Tax

TDS u/s 195 - Since Section 40(a)(i) as it stood in AY 2006-07 continued to discriminate in the above manner and was inconsistent with Article 24(3) of the Indo Japan......
November 27, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - by deferring the declaration to the subsequent year, the assessee certainly furnished inaccurate particulars of income for the year under appeal.....
November 27, 2017 Case Laws Income Tax

Maintainability of appeal before CIT(A) against Levy of interest u/s 220(2) - enhanced assessment - AO directed that interest u/s 220(2) chargeable on the amount......
November 27, 2017 Case Laws Income Tax

Preparation of the balance sheet in accordance with the statutory provision would not disentitle the assessee in submitting income tax return on the real taxable income.....
November 27, 2017 Case Laws Income Tax

Allowability of Provision towards licence fee for renewal of Excise licence fee - no payment has been made by the assessee to the Government till the due date of filing.....
November 27, 2017 Case Laws Income Tax

Distribution of capital assets u/s 45(4) - partnership firm - crediting revaluation surplus to partners account settling their accounts on their retirement - It is the......
November 27, 2017 Case Laws Service Tax

Outstanding consideration to be paid by Holding Company - effect of amendment - the debit entries made prior to 10.05.2008 and shown outstanding on that date cannot be......
November 27, 2017 Case Laws Central Excise

High Court was not correct in applying the principle of Promissory Estoppel to grant the benefit of exemption to the industrial unit from the date of production instead.....
November 25, 2017 Case Laws Income Tax

Genuineness of expenditure - payment is as per the registered agreement which is a sale deed and there is no requirement of any cash flow statement when payment is from.....
November 25, 2017 Case Laws Income Tax

Allowability of software expenses - revenue or capital expenditure - purchase of software for Website related application for LAN. - held as capital expenditure -......
November 25, 2017 Case Laws Income Tax

Addition u/s 69 - The serial No. of DDs and the manner in which DDs were taken to pay the license fee also held to be doubtful and the transactions cannot be held as genuine. - AT
November 25, 2017 Case Laws Income Tax

Allowable expenditure - Withheld price / additional price paid to the milk producers for procuring milk - AO is not correct in observing the same as tax evasion device......
November 25, 2017 Case Laws Income Tax

Deduction u/s 80IC cannot be denied invoking the provisions of section 80AC where the return has been filed belatedly but within permissible time u/s 139(4) - AT
November 25, 2017 Case Laws Income Tax

MAT - computing the book profits u/s 115JB - The depreciation to be allowed while working the book profits is always as per the Companies Act and the depreciation should....

1 ....67 68 69 707172 73 74 75........ 126

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