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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 3551 to 3600 of 6291 Records

1 ....68 69 70 717273 74 75 76........ 126

November 25, 2017 Case Laws Income Tax

Reopening of assessment - the issue for taxation of entire revenue in India was not taken up by the AO during the original proceedings - notice issued u/s 148 sustained. - HC
November 25, 2017 Case Laws Income Tax

Disallowance of speculative loss occurred on derivative transactions - Tribunal has correctly held that there is an actual delivery and constructive delivery and they......
November 25, 2017 Case Laws Customs

The Department must pay interest on the sum of ₹ 10 lakhs deposited by the petitioners to the extent of delay in refunding the same - On the Bank Guarantees, we do....
November 25, 2017 Case Laws Money Laundering

SC declared Section 45(1) of the Prevention of Money Laundering Act, 2002, insofar as it imposes two further conditions for release on bail, to be unconstitutional as it....
November 24, 2017 Circulars Customs

Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg. - Circular
November 24, 2017 Case Laws Income Tax

Nature of amount received as award against damages for breach of contract - capital receipt or revenue receipt - The fundamental right for starting the bottling business....
November 24, 2017 Case Laws Income Tax

Disallowance of short term capital Loss - the provisions of Sec.94(4) of the Act would apply only in cases where the assessee had carried on the transactions of purchase....
November 24, 2017 Case Laws Income Tax

Receipt of advance - Additions u/s 56(2)(vi) - A receipt cannot be taxed merely on conjecture or surmises. - The AO needs to bring on record evidence which proves that......
November 24, 2017 Case Laws Income Tax

Penalty levied u/s 271G - the failure to the said extent on the part of the assessee to comply with the directions of the TPO can safely be held to be backed by a......
November 24, 2017 Case Laws Income Tax

Exemption u/s 10(34) availability in respect of dividend income - Merely because the assessee did not raise the claim at the time of his assessment it did not stop him......
November 24, 2017 Case Laws VAT and Sales Tax

The respondents having collected tax from TASMAC Limited, has not only failed to remit tax, due to the Government, in time, but also withheld the same for a considerable....
November 24, 2017 Case Laws VAT and Sales Tax

Interest on refunds - interest would be payable after the period specified in clause (a) to sub-section (3) to Section 38 of the Act i.e. the date on which the refund......
November 24, 2017 Case Laws Service Tax

Business auxiliary service - accepting foreign exchange on behalf of bank - this activity is nothing but promotion of business of bank of Punjab and also acting as an......
November 24, 2017 Case Laws Central Excise

Manufacture - job-work - excisability/marketibility - the appellant were only fitting some parts in the blank cabinets for various equipments, such as, battery......
November 24, 2017 Case Laws Central Excise

Manufacture - case of Revenue is that DTPL is to be considered the manufacturer since they have supplied the required raw materials and packing materials to job workers.....
November 24, 2017 Case Laws Central Excise

Clandestine removal - cross examination of witnesses - It is required for the departmental adjudicating authorities to first admit the statements in evidence in......
November 24, 2017 Case Laws Income Tax

Addition to salary and commission payment to directors - the revenue is unable to point out as to how the payment were excessive or unreasonable having regard to fair......
November 24, 2017 Case Laws Service Tax

Valuation - inclusion of certain concession in the fees by way of their scholarship scheme - There is no sustainable reason to reject the scheme published by the......
November 24, 2017 Case Laws Service Tax

Commercial Training or Coaching Services - degree or diplomas issued by foreign universities are examined for recognition for further education in India or for......
November 24, 2017 Case Laws Central Excise

Area based exemption - supply of printing paper for textbooks - When they sold the paper to a known publisher of educational textbook, it is apparent that they are aware....
November 24, 2017 Case Laws Central Excise

Valuation - related party transaction - there is no legal sanction to demand duty from the appellants in case the price charged by them from M/s. IOCL is higher than the....
November 23, 2017 Case Laws Service Tax

Demand of service tax on fees received for offering courses of London School of Economics (University of London) resulting in issue of degree by the University of London....
November 23, 2017 Articles GST

Can the TDS liability under GST be fixed with retrospective effect? - Goods and Services Tax - GST
November 23, 2017 Notifications DGFT

Export Policy of Onions- Imposition of Minimum Export Price (MEP) - Notification
November 23, 2017 Case Laws Income Tax

Entitlement for waiver of interest u/s 220(2A) - petitioner has satisfied all the three conditions as enumerated under Section 220(2A) of the Act and therefore are......
November 23, 2017 Case Laws Income Tax

Assessment of income - nature of amount of interest - work could not be completed by the stipulated period and hence a dispute arose between the assessee and the......
November 23, 2017 Case Laws Income Tax

Disallowance of legal and professional charges - When the assessee company has found FIR against Directors of the company, there cannot be any dispute that the Directors....
November 23, 2017 Case Laws Income Tax

If there are any transactions between the assessee and its affiliates that would be a subject matter of transfer pricing regulation. In our view, the CIT was not......
November 23, 2017 Case Laws Customs

Levy of anti dumping duty (ADD) - In a situation where a producer sold the goods through multiple trading channel and one or more trading channel did not participate in.....
November 23, 2017 Case Laws Customs

Valuation - enhancement of value - value was enhanced on the ground that the similar goods were imported at higher price - there is more than two months gap in......
November 23, 2017 Case Laws Service Tax

Service of repairing of footwear - sale or service? - such activity cannot be considered purely as sale of repair materials but is an activity covered under sec 65 (105)....
November 23, 2017 Case Laws Central Excise

Whether “write off” of inputs on account of damage or become unfit during the course of manufacture, can be equated to clearance of inputs as such and no reversal of......
November 22, 2017 News Indian Laws

Constitution of Task Force for drafting a New Direct Tax Legislation - The Terms of Reference (ToR) of the Task Force is to draft an appropriate direct tax legislation within six months
November 22, 2017 Circulars GST

Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- except in cases where movement of such goods is for further supply of the same......
November 22, 2017 Circulars GST

Issue related to classification and GST rate on Terracotta idols – will be eligible for Nil rate
November 22, 2017 Circulars Customs

Clarification in respect of anti-dumping duty on imports of color coated aluminium foil from China PR - regarding. - Circular
November 22, 2017 Case Laws Income Tax

Depreciation on the asset which were claimed as application u/s 11 at the time of purchase - ultimately assessee is a charitable institution and its income for tax......
November 22, 2017 Case Laws Service Tax

Business Auxiliary Services - C&F Agent - the Corporation was engaged in purchase and sale of liquor and could not be considered as clearing and forwarding agent for the....
November 22, 2017 Case Laws Service Tax

Business Auxiliary Services - Commission received from airlines - There are only two parties in the transaction, the seller of space and the buyer of space. Any......
November 22, 2017 Case Laws Service Tax

Classification of services - activities of unitisation, strapping and packeting in the client’s premises - Prior to the amendment made by the Finance Act of 2005 with......
November 21, 2017 Circulars DGFT

Relief in Average Export Obligation in terms of Para 5.19 of Hand Book of Procedures of FTP 2015-20. - Circular
November 21, 2017 Circulars Customs

Eligibility of dumpers imported for Coal Mines for benefits under Project Import Regulations- reg. - Order-Instruction
November 21, 2017 Case Laws Income Tax

The payment made by the assessee for acquisition of the software as well as right to use the key provided by the supplier for making necessary modification, alteration,.....
November 21, 2017 Case Laws Income Tax

Depreciation on gym equipments installed in the premises of Managing Director - Simply because it is being used by MD it cannot be held to be for private use so as to......
November 21, 2017 Case Laws Central Excise

Tour operator service - The rationale applicable to Stage Carriage Permits would equally apply to Contract Carriage vehicles covered by the permit under Section 74 of......
November 21, 2017 Case Laws Central Excise

SSI Exemption - the purpose of small scale notification is to grant benefit to the SSI and to encourage the small scale industries. Such purpose cannot be defeated on......
November 20, 2017 Case Laws Income Tax

Reopening of assessment - if some aspect, vital or important, is overlooked during assessment, per se the remedy are not reassessment, but rather, the corrective......
November 20, 2017 Case Laws VAT and Sales Tax

Classification of Poultry Feed Supplements - mere fact that certain items may cure disease or strengthen bones, liver etc., for that reason alone they may not be held......
November 20, 2017 Case Laws Income Tax

Nature of loss - "business loss" or "speculative transactions" - what is "hedging transaction" and when it can be a "speculative transaction"? - safeguard against loss......
November 20, 2017 Case Laws Income Tax

Requisitioning of books of accounts and their documents u/s 132A(1)(b) without recording satisfaction or reason to believe is not sustainable in law - HC

1 ....68 69 70 717273 74 75 76........ 126

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