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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 2151 to 2200 of 5778 Records

1 ....40 41 42 434445 46 47 48........ 116

December 27, 2019 Case Laws Service Tax

Adjustment to the excess payment of service tax with the short paid tax - Rule 6(4A) of the Service Tax Rules, 1994 - Tribunal granted the relief based on Chart shown by....
December 27, 2019 Case Laws Service Tax

Service of garnishee notice u/s 87 - The petitioner has not disputed the quantum of service tax dues quantified in the garnishee notices. Petitioner has only highlighted....
December 27, 2019 Case Laws Income Tax

Exemption u/s 11 - Disallowing the loss on sale of assets - the income u/s 11 has to be determined on commercial principles and to determine the same, the losses arising....
December 27, 2019 Case Laws Service Tax

CENVAT credit - exempt service or not - Not unnaturally, such service, unacknowledgeable in the tax jurisdiction, fails the test of utilization in rendering of further......
December 27, 2019 Case Laws Central Excise

Valuation - related party transaction or not - Mutuality of interest - the price at which the Appellant sold the manufactured goods to the subdistributor be considered......
December 26, 2019 Case Laws GST

Classification of supply - Rate of GST - The Applicant is making a mixed supply to the Tollygunge Club of printing service and intermediary service for selling space for....
December 26, 2019 Case Laws GST

Classification of goods - pellets - The Applicant is supplying mixes and dough for preparation of biscuits and other bakers’ wares, whether or not preparation of the......
December 26, 2019 Case Laws GST

In the absence of pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the GST Acts, the orders of provisional attachment of the bank accounts of the......
December 26, 2019 Case Laws Income Tax

Exemption u/s 11 - Entitled to the registration u/s 12AA - when the original application was filed by the respondent it was a fledgling organization. Today another 2-3......
December 26, 2019 Case Laws Income Tax

Claim of interest on capital and remuneration to partners from the assessed income - The applicability of Section 28(v) cannot be excluded in the matter of best judgment....
December 26, 2019 Case Laws Income Tax

Assessment u/s 153A - proof of incriminating material found in search - the profit and loss account and balance sheet of the assessee company, by any stretch of......
December 26, 2019 Case Laws Income Tax

Penalty u/s 271C - Non deduction of TDS on payment of External Development Charges (EDC) - the issue became debatable if the TDS is to be deducted or not on the EDC......
December 26, 2019 Case Laws Income Tax

AO cannot occupy the armchair of the assessee and direct it to make the payment of wages at particular rate. As such it was the wisdom of the assessee for making the......
December 26, 2019 Case Laws Income Tax

Revision u/s 263 - when there will be no Revenue loss even if provisions of section 45(2) is applied then in such a situation the Commissioner is not allowed to exercise....
December 26, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 against deceased assessee - the notice issued u/s 148 in the name of the deceased assessee is a nullity in the eyes of law. Further, no......
December 26, 2019 Case Laws Income Tax

LTCG - exemption u/s 54F - CIT(A) while enhancement has not given any reasons as to why the enhancement is necessary and why the assessee is not justified in adopting......
December 26, 2019 Case Laws Central Excise

When the appeal was decided by the Tribunal through Annexure A order, the decision was taken based on the law as it stood then. In a subsequent decision of the hon'ble......
December 26, 2019 Case Laws Central Excise

Export of goods or not - clearance of Aviation Turbine Fuel (ATF) when loaded into flight operating on international route - there is a violation of principle of natural....
December 25, 2019 News Indian Laws

Extension of time limit for filing of response to notices issued under section 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019
December 25, 2019 Circulars SEBI

Stewardship Code for all Mutual Funds and all categories of AIFs, in relation to their investment in listed equities
December 25, 2019 Circulars DGFT

Amendment in Para 2.54 of the Handbook of Procedures, 2015-2020. - The period for installation and operationalisation of Radiation Portal Monitors and Container Scanner.....
December 25, 2019 Case Laws GST

Levy of penalty - clerical mistake in generation of E-Way bill - minor mistakes - The orders are set-aside on the ground that the standard operating procedure mentioned.....
December 25, 2019 Case Laws GST

Validity of assessment order - best judgement assessment - Section 62 of GST for non filing of return - For reasons best known to the petitioner, the returns were not......
December 25, 2019 Case Laws GST

Profiteering - purchase of various consumer goods - baby care products - The Respondent has not commensurately reduced his prices but he has infact increased them by......
December 25, 2019 Case Laws Income Tax

Entitled to interest on the amount of refund u/s 244A - Refund of excess TDS - there is no reason to deny payment of interest to the deductor who had deducted tax at......
December 25, 2019 Case Laws Customs

Suspension of CHA License - Right to appeal - right of Department to file an appeal against the order passed by the Commissioner - the Regulations do not prohibit the......
December 25, 2019 Case Laws Customs

Levy of definitive anti dumping duty - the claim of confidentiality made by the Domestic Industry was justified - The finding of the Designated Authority in regard to......
December 25, 2019 Case Laws Service Tax

Rejection of application under SVLDRS, 2019 - rejection mainly on the ground that tax dues were not intimated, therefore, the same was not quantified for the period......
December 25, 2019 Case Laws Service Tax

Cash refund of accumulated CENVAT Credit - ‘intermediary services’ - Rule 2(f) - export service or not - the definition of intermediary cannot be made applicable to sale....
December 25, 2019 Case Laws Service Tax

Refund of penalty - retrospective exemption from service tax with interest - refund rejected on the ground that the notification exempted only service tax and interest......
December 25, 2019 Case Laws Central Excise

There is no rule or statutory provision which makes the manufacturing unit to be functional or the registration thereof, a condition precedent for availing credit. The......
December 25, 2019 Case Laws Central Excise

Refund of CENVAT Credit - closure of factory - The appellant was not entitled to refund as there was no saving clause when Rule 5 of CCR, 2004 was amended - Further, the....
December 25, 2019 Case Laws Central Excise

Refund of the credit which arouse on the ground of Notification No. 15/2015-CE wherein the education cess and higher education cess was merged with the excise duty - The....
December 25, 2019 Case Laws Central Excise

Refund of accumulated CENVAT Credit - export or goods or not - the refund under Rule 5 may not be admissible after 01.03.2015 which is further make it explicit that......
December 25, 2019 Case Laws VAT and Sales Tax

Demand of tax - dealer - stock in trade or not - purchase for other purposes - the Vitrified Tiles are for the purpose of flooring of the hotel - the said tiles form......
December 24, 2019 Case Laws Service Tax

Short payment of service tax/ reversal of CENVAT credit - validity of summon issued in furtherance of inquiry/ investigation proceedings - Chapter (V) of Finance Act,......
December 24, 2019 Case Laws GST

Detention of goods alongwith vehicle - The State authority straightway passed the order which is titled as “Order of Demand of Tax and Penalty”. This order thus clearly.....
December 24, 2019 Case Laws GST

Refund of Input tax credit (ITC) under GST - The rights of the parties cannot be subjugated to the poor and inefficient software systems adopted by the Respondents......
December 24, 2019 Case Laws GST

Seizure and detention of a consignment of goods - reason for detention is stated to be that the consignee, the petitioner herein, was a return defaulter for the last......
December 24, 2019 Case Laws Income Tax

Levy of additional income tax called “fringe benefit tax” (“FBT”) on fringe benefits provided or deemed to have been provided by an employer to his employees, in......
December 24, 2019 Case Laws Income Tax

Exemption u/s 11 - addition of corpus donation - Registration under section 12AA is granted in the subsequent year then exemption cannot be refused in the earlier years.....
December 24, 2019 Case Laws Income Tax

Disallowance of set off and carry forward of Long Term Capital Loss of sale of quoted equity shares (STT paid) against LTCG arising on sale of property - the income......
December 24, 2019 Case Laws Income Tax

Deduction of interest incurred on zero coupon bonds u/s 36(1)(iii) OR u/s 57(iii) as claimed by the appellant - interest expenditure in respect of opening balance of......
December 24, 2019 Case Laws Income Tax

Interest on late payment of TDS u/s 201(1A) - computation of period as "per month or part of the month" - British calendar months or otherwise - identical language in......
December 24, 2019 Case Laws Income Tax

Interest on late payment of TDS u/s 201(1A) - For the purpose of computation of interest, the expression month is to be interpreted as period of 30 days and not British calendar.
December 24, 2019 Case Laws Income Tax

Applicability of MAT section 115JB to the assessee being a Banking Company - there is not a single decision of the Jurisdictional High Court or even of any other Hon’ble....
December 24, 2019 Case Laws Income Tax

Royalty u/s. 91 (vi) OR Business income - sale of software products/ licenses - the said amount received by the assessee is normal business income of the assessee on......
December 24, 2019 Case Laws Customs

Interpretation of statute - meaning of the expression ‘reason to believe’ and ‘liable to confiscation’ u/s 110 of the Customs Act, 1962 - import of prohibited goods -......
December 24, 2019 Case Laws Customs

Misconduct on the part of Appraiser (Customs) - Since the Inquiry Officer and the disciplinary authority differed on the aspect of the culpability of the conduct, the......
December 24, 2019 Case Laws Companies Law

Permission to revise Board's Report - The Petitioner Company is permitted to revise its Board's Report for the Financial Year 2015-16 in terms of Section 131(1) of the......

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A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

F: section129(1)(b) of Rajasthan GST ACT

F: Interest u/s 50 of CGST Act 2017

F: Issuance of show cause notice by the additional Director General, Dire...

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...