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Highlights / Annotations / Catch Notes For December

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Showing 2251 to 2300 of 5778 Records

1 ....42 43 44 454647 48 49 50........ 116

December 21, 2019 Case Laws Central Excise

Loss of value of seized goods - insecticides - expiry of seized goods - Petitioner should and must have sold goods by availing the release as soon as provisional release....
December 21, 2019 Case Laws VAT and Sales Tax

Classification of goods - printing materials - amounts to "works contract" and not sale, during the relevant period and as such since the extended definition of goods......
December 21, 2019 Case Laws VAT and Sales Tax

Reassessment - Alleged escapement of turnover - The impugned reassessment notice, sitting over the view of Commissioner is nothing but judicial and hierarchical......
December 20, 2019 Circulars DGFT

Restriction on import of Pulses - The Notifications comes into force with effect from 18th December, 2019.
December 20, 2019 Case Laws Income Tax

Penalty u/s 27(1)(c) - invocation of provisions of Section 263 - while the Pr.CIT could well initiate penalty u/s 271(1) if he proposed to effect modifications to the......
December 20, 2019 Case Laws Income Tax

Revision u/s 264 - capital gains on sale of shares of an entity - As the amount of capital gains has been remitted in full by the company, there can be no double demand.....
December 20, 2019 Case Laws Income Tax

Disallowance of claim of interest expenses - The only requirement for allowing the deduction u/s 57(iii) is that the expenditure has been incurred wholly and exclusively....
December 20, 2019 Case Laws Income Tax

Bar of suits in civil courts - Section 293 makes an absolute bar to suit filed in Civil Courts with regard to any proceedings held under the Income Tax Act - d the court....
December 20, 2019 Case Laws Income Tax

Accumulation of fund u/s 11(2) - Failure to submit Form 10 - information related to accumulation and purpose for utilization of accumulated income - Exemption u/s 11 not....
December 20, 2019 Case Laws Customs

Refund claim - unjust enrichment - inalization of provisional assessment - Merely because those applications for claim of refund were made prior to 13.07.2006, it cannot....
December 20, 2019 Case Laws Service Tax

Works Contract Composition Scheme - merely because the option was not conveyed to the Department on the part of the Assessee in writing, even though the Revenue had not.....
December 20, 2019 Case Laws Service Tax

Recovery of service tax - construction of residential complexes and sale - As in the case of Suresh Kumar Bansal, it has been held that service tax can be levied but the....
December 20, 2019 Case Laws Central Excise

Adjustment of excess paid duty with less paid duty - When CAS-4 is formed basis for arriving at transaction value, the overall duty liability/ short payment should have.....
December 20, 2019 Case Laws Central Excise

100% EOU - alleged wrong calculation of Education Cess and Higher Education Cess - double taxation - the education cess and S&H cess would be chargeable only once under.....
December 20, 2019 Case Laws Indian Laws

Requirement of reasoned arbitral award - From a perusal of the award, the inadequate reasoning and basing the award on the approval of the respondent herein cannot be......
December 20, 2019 Case Laws Indian Laws

Appointment of an arbitrator - When the agreement specifically provides for appointment of Arbitral Tribunal consisting of three arbitrators from out of the panel......
December 20, 2019 Case Laws Indian Laws

Benami Transaction - acquired property - A declaration that the property was benami could not have been made unless a procedure was prescribed by rules made under......
December 19, 2019 Notifications Income Tax

Income -tax (15th Amendment) Rules, 2019 - Report under section 80JJAA - FORM NO. 10DA substituted.
December 19, 2019 Notifications DGFT

Amendment in import policy and Policy condition under HS code 0713 1000 of Chapter 7 of ITC (HS), 2017, Schedule - I (Import Policy)
December 19, 2019 Circulars Income Tax

Order under section 119(2) of the Income-tax Act, 1961- Extension of the due date of payment of tax deducted at source under 194M of the Act
December 19, 2019 Circulars FEMA

Exim Bank's Government of India supported Line of Credit (LOC) of USD 19.5 million to the Republic of Zimbabwe
December 19, 2019 Circulars Customs

Mandatory uploading of import documents in e-sanchit
December 19, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Sanction for issue of notice u/s 151 - The Additional Commissioner is not equivalent to the rank of Commissioner or any other......
December 19, 2019 Case Laws Income Tax

Exemption u/s 54 - residential house property - how much area of the total plot area to be considered land appurtenant thereto - Both the authorities below have......
December 19, 2019 Case Laws Income Tax

Assessment u/s 153A - Addition made on account of Client Code Modification(CCM) - it is an admitted fact that the assessee is not a member of any exchange and cannot......
December 19, 2019 Case Laws Income Tax

Disallowance u/s 10(10A)(ii) - Commuted Pension - Though, generally the retrial benefits are paid on retirement from service, however, under certain circumstances,......
December 19, 2019 Case Laws Income Tax

FTS received by the assessee from rendering of technical services - such income by way of FTS is to be subjected to tax @ 10% under article 12 of the treaty and cannot......
December 19, 2019 Case Laws Income Tax

Bogus LTCG/losses derived from transfer of shares - Unexplained cash credits u/s 68 - Hon’ble high court’s have adopted varying opinions qua correctness of identical......
December 19, 2019 Case Laws GST

Classification of goods - rate of tax - Nicotine Polacriliex Lozenge - For a drug to be a medicament, it is essential that there should be a treatment of the illness or.....
December 19, 2019 Case Laws VAT and Sales Tax

Re-assessment - Once the matter of the assessee for previous year was accepted by the Tribunal as far as the capital goods are concerned, which were outside the......
December 19, 2019 Case Laws Central Excise

Recovery of erroneously granted refund - The department, once the adjudication has taken place u/s 11B, cannot proceed to recover on the basis of “erroneous refund” u/s.....
December 19, 2019 Case Laws VAT and Sales Tax

Valuation - sale of Gypsum - mere bifurcation of the sale price of the goods in a mutual contract between the parties under a separate bargain or even a common bargain......
December 19, 2019 Case Laws Customs

Conviction of sentence - fist time offender - the reliance placed by the Magistrate for passing special sentence less than statutory minimum punishment per se appears to....
December 19, 2019 Case Laws Customs

Classification of imported goods - cut solar cells - during some cells are damanged - doubt about import of scrap and waste - the burden of classification is on the......
December 19, 2019 Case Laws Customs

Jurisdiction - SEZ unit / area - power of Custom Officer of search and seizure - Customs Authorities have no jurisdiction to deal with gold imported by unit located in SEZ.
December 19, 2019 Case Laws Customs

Provisional assessment - ship demurrage charges - if the assessment is left open for questions of valuation, and subsequently it is found that the classification also......
December 18, 2019 News GST

The revenue trends since inception of GST - A presentation was made to the GST Council on the issue of revenue
December 18, 2019 News GST

GST Council decisions relating to changes in GST rates, exemptions in the 38th meeting held on 18th December, 2019 of the GST Council
December 18, 2019 News GST

GST Council’s decisions regarding Law and Procedure related changes - Recommendations of the GST Council in the 38th meeting of the GST Council held on 18.12.2019
December 18, 2019 Circulars Customs

First time importers, verification of documents - submission of KYC documents and procedure to be followed
December 18, 2019 Notifications DGFT

Amendment in import policy conditions of gold and silver under Chapter 71 of ITC (HS), 2017, Schedule - I (Import Policy)
December 18, 2019 Case Laws GST

Rectification of error in Form GST TRAN-1 - The learned Single Judge and the various High Courts have passed orders granting permission to either submit Form GST TRAN-1.....
December 18, 2019 Case Laws GST

Recovery of the amount of interest due - Section 50 of GST - when the appellant/petitioner had raised contentions refuting their liability for payment of interest as......
December 18, 2019 Case Laws GST

Mere pendency of an appeal cannot be the basis for a direction to release the goods without any security, since the non payment of the security in respect of the goods......
December 18, 2019 Case Laws Income Tax

Benefit of exemption u/s 194A(3)(iii)(a) on interest by the CO-OPERATIVE BANK to the Primary Agricultural Credit Societies - in the case of deposits made by the......
December 18, 2019 Case Laws Income Tax

Addition u/s.68 - CIT(A) has changed the addition to section 69 - when the assessee has repaid the loans by cheques which has in cash to the respective parties, and the.....
December 18, 2019 Case Laws Income Tax

Unexplained investment - when the transaction of sale of land and sale consideration is accepted by the AO of the seller as recorded in the sale deeds then the addition.....
December 18, 2019 Case Laws Income Tax

Addition on the basis of loose paper - resumption u/s 292C - undisclosed income - survey u/s 133A carried out by the Department on the business premises of the assessee.....
December 18, 2019 Case Laws Income Tax

Sale of shares allotted to the assessee under employee stock option plan[ ESOP] and taking the sale value above fair market value as income from other source u/s 56 (2).....
December 18, 2019 Case Laws Income Tax

Addition u/s 69C - unexplained purchases calculated on the basis of peak credit - The transactions reported by the assessee from the tainted supplier and the payment......

1 ....42 43 44 454647 48 49 50........ 116

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F: Stock damaged in recent floods

F: GST on Solar Plant

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...