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Highlights / Annotations / Catch Notes For December

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Showing 2351 to 2400 of 5778 Records

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December 14, 2019 Case Laws Income Tax

Revision u/s 263 - The assessee has completely failed to discharge its onus and the AO clearly erred in accepting the bald statement made by the assessee without......
December 14, 2019 Case Laws Income Tax

Levy of late fee u/s 234E - late filing of quarterly electronic TDS returns, as provided u/s 200(3) for AY 2013-14 - the levy of fees u/s 234E for any period prior to......
December 14, 2019 Case Laws Income Tax

Additions u/s 68 - unexplained cash credit - From the details of share applicants companies it is clear that they have meagre income or nil income - As per the bank......
December 14, 2019 Case Laws Customs

Confiscation - penalty - import of lead acid rechargeable batteries - import in the name of others IEC number - If the foreign supplier or Kolkata Customs officials had.....
December 14, 2019 Case Laws Customs

Misdeclaration of export goods - Export of restricted item - Sheep Nubuck (Snuffed) Finished Leather - as per the test report, it is not Nubuck Leather at all as the......
December 14, 2019 Case Laws Service Tax

Benefit of exemption for public telephone operating only for "local calls" - calls made to mobile service operators - In the absence of any contrary definition of local.....
December 14, 2019 Case Laws Service Tax

Demand of service tax on the activity of marketing and promotion of pesticides/insecticide - Services merit classification of services rendered by the appellant are......
December 14, 2019 Case Laws Central Excise

CENVAT Credit - it is an admitted fact that MS drums have not been manufactured by the appellant and therefore Rule 6(1) is not applicable even after the insertion of......
December 14, 2019 Case Laws Central Excise

CENVAT Credit - input services - rent for the premises leased for the purpose of back office as well as for the purpose of residential accommodation for its Managing......
December 14, 2019 Case Laws Central Excise

Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD No - Concrete Mix and Ready Mix Concrete......
December 14, 2019 Case Laws VAT and Sales Tax

The assessment orders can safely be termed as absolutely non-speaking orders, sans giving the facts only about the functioning of the Company and quoting the provision......
December 13, 2019 Case Laws Income Tax

LTCG - withdrawal of exemption u/s 54B - sale of new land within lock in period - In the case on hand, we are concerned with the capital gains with respect to the first.....
December 13, 2019 Circulars Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
December 13, 2019 Case Laws Income Tax

SEZ unit - Deduction u/s 10AA - conversion of EPZ unit to SEZ unit - eligibility for additional 5 years after availing benefit of exemption u/s 10A for 10 years -......
December 13, 2019 Case Laws Income Tax

Accrual of income - offshore supply of equipments and materials etc. including supply of spares - DTAA between India and Japan - where all the operations are not carried....
December 13, 2019 Case Laws Income Tax

Prosecution proceedings - validity of sanction has been granted by Principal Director of Income Tax (PDIT) u/s 279 - Though Section 279 of the Act starts with......
December 13, 2019 Case Laws Customs

Tribunals are not Constitutional Courts - if repeated adjournments were sought, the learned Tribunal could impose some costs on the appellant, but the appeals could not.....
December 13, 2019 Case Laws Central Excise

Imposition of penalty u/r 26(2) of CER, 2002 - CENVAT Credit - Wrong availment of credit and reversal thereof on being pointed out before the issue of SCN - maximum......
December 13, 2019 Case Laws Central Excise

CENVAT Credit - the exemption benefit was only to the extent of refund of duty paid in cash and hence there is no reason to label the goods as exempted goods. The units.....
December 13, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - electricity generated from such capital goods was captively consumed for the manufacture of dutiable final products - even if such......
December 13, 2019 Case Laws Service Tax

Demand of service tax - there must be a ‘levy of Tax’ for anyone to claim the benefit of exemption from such ‘levy of Tax’. The Department could have come up with......
December 13, 2019 Case Laws Central Excise

CENVAT Credit - the appellant company receiving input from the supplier who has removed the said goods ‘as such’ (being bought out goods) is legally entitled to credit......
December 13, 2019 Case Laws Central Excise

Classification of goods - Beneficiale Liquid - DSN capsules - There is no justification of classification of the two products in question under heading 2106, but they......
December 13, 2019 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - there was no specific charges as relates to concealment of income or furnishing of inaccurate particulars of income - There is separate......
December 13, 2019 Case Laws Income Tax

Revision u/s 263 - AO allowed the deduction of interest and remuneration to partners while passing order u/s 144 ignoring the provisions of section 184(5) - once the......
December 13, 2019 Case Laws Income Tax

Addition of income - notional and estimated rent - once the property in question is shown by the assessee as part of its fixed assets and it was used only for the stay......
December 13, 2019 Case Laws Insolvency and Bankruptcy

Validity of Resolution plan - the Appellant - 'Sales Tax Department' claim an Operational Creditor cannot equated with the ESIC Employees Contribution; ESIC Employers......
December 12, 2019 Case Laws GST

Seizure of goods alongwith vehicle - On the relevant date i.e. 17.12.2017 there was no requirement of carrying T.D.F. Form-1 in the case of an inter-State supply of......
December 12, 2019 Case Laws GST

Profiteering - supply of the product, namely, “Washing Machine (Elena Aqua VX)” - it is established that the Respondent has acted in contravention of the provisions of......
December 12, 2019 Case Laws GST

Extension of time limit for filing of TRAN-I statutory form - carry forward of unutilized Credit of duty - The request of the petitioners to extend the time prescribed......
December 12, 2019 Case Laws Income Tax

Rectification u/s 154 - AO rectified the original assessment order deleting the entire Transfer Pricing adjustment - as per the binding section i.e. Section 144C(10) of.....
December 12, 2019 Circulars Customs

Reporting of cases warranting action under PMLA - ED has devised new reporting formats, namely, ML-I & ML-II
December 12, 2019 Case Laws Income Tax

Rectification of mistake u/s 154 - scope of limited scrutiny under CASS - the revenue has also not produced anything to show that the AO has obtained the necessary......
December 12, 2019 Case Laws Income Tax

Expenditure incurred for charitable purpose u/s. 11 - asset created on the funding of the appellant is used for the courses of the university and not by the appellant. -....
December 12, 2019 Case Laws Income Tax

Income accrued in India - turstee of a trust - representative assessee - The beneficiaries are thus clearly taxable entities in Netherlands. What essentially follows is.....
December 12, 2019 Case Laws Income Tax

Disallowance of forfeited amount as trade loss - assessee has entered into an agreement and the impugned property was being purchased as stock-in-trade and subsequently.....
December 12, 2019 Case Laws Income Tax

Disallowance of travelling expenses - assessee was in the business of real estate and could not substantiate before the lower authorities with any relevant evidences......
December 12, 2019 Case Laws Customs

Revocation of Custom Broker (CB) License - Mis-Declaration of goods - revocation of licence would be too harsh a punishment - The forfeiture of security deposit for the.....
December 12, 2019 Case Laws SEBI

Default by company to refund the amount collected under the Collective Investment Schemes ("CIS") - officer in default - vicarious liability of a peson who was a......
December 12, 2019 Case Laws Service Tax

Refund of service tax - construction of residential complex - Seeking benefit of decision of HC passed in 2016 - Delay and laches in filing present writ petition has not....
December 12, 2019 Case Laws Central Excise

Provisional assessment - Order was not passed stated that it was a provisional assessment order - The authorities have made endorsements on the bonds and on the monthly.....
December 12, 2019 Case Laws Central Excise

Rebate claim - description of goods in ARE-1 and excise invoices do not tally with the description in the shipping bills - Whenever the assessee claims rebate, the......
December 12, 2019 Case Laws VAT and Sales Tax

Amendment to KVAT post GST - There could not have been any further legislative exercise by the State legislature in relation to the repealed KVAT Act - The amendments to....
December 12, 2019 Case Laws VAT and Sales Tax

Amendment in registration certificate - Proprietorship firm, without dissolution entered into partnership firm - whether partnership firm is required to apply for a......
December 11, 2019 Case Laws GST

Extension of time for filing of GST TRAN-1 - Since Revenue has not acted upon the law whereby CENVAT credit can be denied but is otherwise resisting claim for availing......
December 11, 2019 Case Laws GST

Profiteering - purchase of flats in the Respondent’s project - Respondent has profiteered by an amount of ₹ 3,45,22,974/- during the period of investigation. -......
December 11, 2019 Case Laws Income Tax

Prohibition of Benami Property Transactions Act - Scope of amended Act of 2016 - whether the provisions of the Act of 1988 providing for confiscation of properties found....
December 11, 2019 Case Laws Income Tax

Addition made u/s. 56(2)(vii)(b)(ii) - Purchase of flat below Fair Market value - adequate consideration - the difference between sale consideration shown by the......
December 11, 2019 Case Laws Income Tax

Imposition of penalty u/s 158 BFA (2) of the Income Tax Act, 1961 - Period of limitation - HC confirmed the addition by reversing the order of ITAT - AO passed the order....
December 11, 2019 Case Laws Income Tax

Validity of assessment - period of limitation - Explanation 1 sub-clause (iv) of section 153 provides an extension from the above two years where the AO makes a......

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