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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 2301 to 2350 of 5778 Records

1 ....43 44 45 464748 49 50 51........ 116

December 18, 2019 Case Laws Income Tax

Benami Property - Rights of a bona-fide purchaser - section 27(2) of the PBPT Act, 1988 - At the time of execution of the Agreement to Sale on 18.03.2013, there was no......
December 18, 2019 Case Laws Income Tax

Disallowance of expenses on brand reminders and expenses incurred on purchase of medical books and journals provided to HealthCare Professionals ('HCPs') - violation of.....
December 18, 2019 Case Laws Customs

Misconduct of Inspector / officer of customs - Misdeclaration of goods - evasion of customs duty - n inordinate unexplained delay itself causes prejudice to an accused......
December 18, 2019 Case Laws Customs

Valuation of imported goods - import of old and obsolete Aircraft - There are no reason for the Revenue to reject this transaction value - further, these aircrafts......
December 18, 2019 Case Laws Customs

Classification of imported goods - dairy machinery including the packing machine - the machinery in question is an integrated plant and is to be classified as Dairy......
December 18, 2019 Case Laws Customs

Benefit of exemption - re-import of goods for repair or reconditioning - when the goods are reimported for an activity which amounts to manufacture, such re-importation.....
December 18, 2019 Case Laws VAT and Sales Tax

Input tax credit - The registered dealers are not permitted to claim the input tax credit on the basis of the VAT Form 240 without filing the return. When the statutory.....
December 18, 2019 Case Laws SEBI

SEBI Act and its Regulations does not contain any provision to continue recovery proceedings against the legal representative of the deceased. So long as there is no......
December 18, 2019 Case Laws Service Tax

Classification of services - storage and warehousing services of the agricultural produce - the services being rendered by the appellant would be more appropriately......
December 18, 2019 Case Laws Service Tax

Benefit of exemption notification 41/2007 - use of GTA Service fir export of goods - this exemption is available by way of refund and not at the source. This does not......
December 18, 2019 Case Laws VAT and Sales Tax

Amnesty Scheme - a Circular by the Tax Department of the State cannot go beyond the statutory provisions under the guise of clarifying the scope of the statutory......
December 18, 2019 Case Laws Indian Laws

Dishonor of Cheque - section 138 of Negotiable Instruments Act - Complaint against the petitioner who is neither a Director or Party to the agreement - notice raising......
December 17, 2019 Case Laws Income Tax

LTCG - Transfer of a capital asset u/s 2(47) - Power of Attorney (POA) for development of land - compromise deed - as per the deed, various amounts had to be paid by the....
December 17, 2019 Case Laws Income Tax

Bogus purchases - AO disallowed the web advertisement expenses and the depreciation claimed by the respondent assessee in respect of software purchase - proof of actual.....
December 17, 2019 Case Laws Income Tax

Reopening of assessment - Capital gain - transfer u/s 2(47) - the assessee were inconsistent in their stand at different point of time - the decisions relied on learned.....
December 17, 2019 Case Laws Income Tax

Revision u/s 263 - assessment order passed u/s 153A r.w.s 143(3) - no any incriminating material unearthed by search team therefore Assessing Officer’s order is not erroneous.
December 17, 2019 Case Laws Income Tax

Exemption under Section 54F - whether the property acquired by the assessee by means of perpetual lease for unlimited period would amount to purchase? - for all......
December 17, 2019 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - it could safely be concluded that the assessee was successful in proving the identity of the investors, creditworthiness of......
December 17, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - non- deduction of TDS on provision for expenses - no bills and invoices were raised by the creditors and no liability of payment arose - the....
December 17, 2019 Case Laws Income Tax

Reassessment proceedings u/s.147 - The entry provider entries did not have any genuine business activity - AO has duly applied his mind and verified the information from....
December 17, 2019 Case Laws Income Tax

MAT - Addition made by the AO in part u/s 14A r.w. Rule 8D while determining the book profit u/s.115JB - our action for restoring back the issue to the file of AO would.....
December 17, 2019 Case Laws Customs

Rejection of declared value - misdeclaration of goods - Levy of ADD - import of H.R Stainless Steel Sheets - Since Appellants had waived of the requirement of show cause....
December 17, 2019 Case Laws Customs

Levy of penalty - Benefit of CVD exemption - Since appellants have clearly and correctly described the imported goods as part of water filter, the error in claiming the.....
December 17, 2019 Case Laws Insolvency and Bankruptcy

Non-payment of arrears dues of GST for the period prior to commencement of CIRP - net GST liability from the date of commencement of CIRP - Revenue directed to allow the....
December 17, 2019 Case Laws Service Tax

Nature of activity - service or sale - "lease of 999 years" is equivalent to "sale" or not - renting of immovable property service or not - the lump sum payment becomes.....
December 17, 2019 Case Laws Central Excise

Demand of duty without proper classification of goods in dispute - in the SCN there is no allegation as to why the classification claimed by the appellant viz 2709......
December 17, 2019 Case Laws Central Excise

Method of Valuation - Job-work - clearance of ‘set-top-boxes’ - The definition of ‘job-worker’, as incorporated in the Central Excise Valuation (Determination of Price......
December 17, 2019 Case Laws Central Excise

lassification of goods - MV Royale Floatal - The fine line of distinction between opulence and pleasurable degeneracy may pose a dilemma for the moralist but, in the......
December 17, 2019 Case Laws VAT and Sales Tax

Priority of the charge - statutory charge in favour of the Sales Tax Department - if any Central Statute creates priority of a charge in favour of a secured creditor,......
December 16, 2019 Case Laws Indian Laws

Territorial jurisdiction - the place where the cause of action having arisen - since the agreement was executed at Faridabad, part of the cause of action would arise at.....
December 16, 2019 Case Laws Companies Law

Winding up petition - Jurisdiction of High Court - This Court possesses the jurisdiction to hear out the winding up petition being CP 1 of 2016 along with all connected.....
December 16, 2019 Case Laws Service Tax

Extended period of limitation - It is not understood as to under what authority the Excise Officials had travelled beyond the period of 18 months to find out, if any......
December 16, 2019 Case Laws Central Excise

Clandestine removal - excess usage of raw material Sponge Iron, than mentioned - the entire demand is based on mere average yield of production and no concrete evidence.....
December 16, 2019 Case Laws Income Tax

Penalty levied u/s 271B - delay in furnishing audit report - bonafide belief - Delay in furnishing audit report has resulted only in technical venial breach which does......
December 16, 2019 Case Laws Central Excise

CENVAT Credit - stock transfer - the appellant shifted inputs and certain capital goods from Unit-II to Unit-I - The appellant has paid the duty voluntarily in terms of.....
December 16, 2019 Case Laws Customs

Refund - Benefit of N/N. 515/86-Cus. - Requirement of issuance of Essentiality certificates issued by the Oil Industry Development Board - the assessment made in the......
December 16, 2019 Case Laws Income Tax

TDS u/s 194H - Arrangements between the assessee and the stockiest for sale of goods is in the nature of principal to principal basis, but not in the nature of principal....
December 16, 2019 Case Laws Wealth-tax

Wealth tax assessment - Notice itself has been issued beyond the time prescribed u/s 16(2) of the Wealth Tax Act. Thus, according to us the provision of section 42 does.....
December 16, 2019 Case Laws Income Tax

Deduction u/s 80IC - allocation of the cartage expenses and diesel and oil expenses among two units - determination of the eligible profit - CIT(A) has rightly allocated....
December 16, 2019 Case Laws Income Tax

Non deduction of TDS on such lease rental payment and interest to the Noida Authority - assessee-in-default - if such tax and interest are not paid by the NOIDA, the......
December 16, 2019 Case Laws Income Tax

Disallowance of cost of construction cost of improvement of property while computing the Long Term Capital Gain - since it is a case of construction of boundary wall,......
December 16, 2019 Case Laws Income Tax

Revised return u/s 139(5) rejected - Revision in the sales figure - in a case assessee files the revised return then it is to be taken into consideration for the purpose....
December 16, 2019 Case Laws Income Tax

Deduction u/s 54F - dis-allowance on the ground that the construction of house was not completed within the stipulated period - once the assessee has produced the......
December 16, 2019 Case Laws Income Tax

Revised return - withdrawing the claim of TDS credit and reduction in corresponding professional income - Since the assessee is accounting his professional (actor)......
December 16, 2019 Case Laws Service Tax

Extended period of limitation - Except mentioning in the show cause notice that there has been suppression of facts, no positive act committed by the appellant has been.....
December 16, 2019 Case Laws GST

Profiteering - packaged foods - The mathematical methodology applied in the case where the rate of tax has been reduced and ITC disallowed cannot be applied in the case.....
December 16, 2019 Case Laws GST

Profiteering - packaged foods - Jurisdiction of NATIONAL ANTI-PROFITEERING AUTHORITY (NAPA) - the above power has both legislative sanction as well as incorporation in......
December 14, 2019 Case Laws GST

Profiteering - purchase of Flat in the Respondent’s project ‘Bounty Acres’ - Respondent shall reduce the prices to be realized from the buyers of the flats commensurate.....
December 14, 2019 Case Laws GST

Profiteering - purchase of flats in the Respondent’s project “Floridaa” - Respondent has profiteered during the period of investigation. - the Respondent shall......
December 14, 2019 Case Laws Income Tax

Addition u/s 68 - Re-opening of assessment - addition of full value of sale proceeds including long term capital gain as accommodation entry based on the statement of......

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