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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 2551 to 2600 of 5778 Records

1 ....48 49 50 515253 54 55 56........ 116

December 3, 2019 Case Laws Income Tax

Jurisdiction of AO u/s 124 - transfer of case - The purpose of the prescribing the limitation for raising such objection u/s 124(3)(a), is to ensure that such objections....
December 3, 2019 Case Laws Income Tax

Assessment u/s 144 - Addition under Section 69A -petitioner did not file any reply to the show cause notice.It is seen that the petitioner has filed a belated return......
December 3, 2019 Case Laws Income Tax

Income from interest as other income or business income - proof of setting up of business - assessee was the proposed strategic investor in the rehabilitation scheme of.....
December 3, 2019 Case Laws Income Tax

Condonation of delay - Application for rectification of mistake - when there is no provision of condonation of delay for filing of the Miscellaneous Application then the....
December 3, 2019 Case Laws Customs

Presumption of innocence - Smuggling - foreign currency - Baggage Rules - offences punishable under Sections 120-B of Indian Penal Code read with Section 135 (1) (a)......
December 3, 2019 Case Laws Customs

Amendments in the Bill of Entries - fresh claim of benefit of exemption notification - he amendment claimed was not an amendment simplicitor, but was for purpose of......
December 3, 2019 Case Laws VAT and Sales Tax

Power of the State to rescind the notification with retrospective effect - doctrine of promissory estoppel - The question of future revenue loss would not arise as the......
December 3, 2019 Case Laws Indian Laws

Dishonor of Cheque - compounding of offence punishable u/s 138 of the Negotiable Instruments Act - accused stated that part amount was deposited before learned trial......
December 3, 2019 Case Laws VAT and Sales Tax

Levy of tax and penalty on advances received by petitioner - the Explanation to Rule 3[a] to [g] of the KVAT Rules is contrary to Section 4[1][c] of the Act and Article.....
December 3, 2019 Case Laws Service Tax

Condonation of delay of 1309 days in filing the appeal - DGM (Taxation) who was working with them, resigned - Delay occurred as the appellant were unable to trace out......
December 3, 2019 Case Laws Companies Law

Entitlement of sum after maturity of FDR with the respondent - section 73(4) of the Companies Act, 2013 - this Tribunal simply regularized the belated payment, which was....
December 3, 2019 Case Laws Insolvency and Bankruptcy

Disposal of the uncleared cargo by way of auction - Right of the Customs Department - Company under Insolvency Process (CIRP) - Corporate Debtor - during the period of......
December 2, 2019 Case Laws GST

Rejection of application for advance ruling on the ground that proceedings are already pending before the revenue authorities - Principles of Natural Justice - The......
December 2, 2019 Case Laws GST

Applicability of TDS under GST law - Whether the same is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975......
December 2, 2019 Case Laws GST

Legal validity of GSTR-3B returns - The said issued stands concluded on account of notification dated 09.10.2019 bearing No.49/2019, wherein an amendment has been made......
December 2, 2019 Case Laws GST

Recovery proceedings under GST - there is no necessity to determine the taxable person, as the liability has been self assessed by the petitioner itself. So far as the......
December 2, 2019 Case Laws GST

Recovery proceedings under GST - petitioner itself has quantified its tax liability under the GSTR-1 Returns. The petitioner's contention that in absence of......
December 2, 2019 Case Laws Income Tax

Revision u/s 264 - benefit u/s 54B denied - land were used for agricultural purposes for two years or not - the factual aspects raised in this writ petition, need to be.....
December 2, 2019 Case Laws Income Tax

Addition u/s 56(2)(vii)(c) - difference between the fair market value of the shares and consideration received by the company from the assessee to whom bonus shares......
December 2, 2019 Case Laws Income Tax

Disallowance u/s 37(1) - penalty amount - Merely because the assessee categorised the claim under “penalty levied on the assessee company for not complying to the terms.....
December 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - A mere bonafide omission on the part of the assessee to account for the interest portion of the refund (which though had duly been reflected in......
December 2, 2019 Case Laws Income Tax

Revision u/s 263 - Pr. CIT in the garb of his revisional jurisdiction u/s 263 cannot be permitted to traverse beyond the jurisdiction that was vested with the A.O while.....
December 2, 2019 Case Laws Income Tax

Disallowance of agricultural income - the agricultural sector continues to remain unorganized and the agricultural produces are sold in an unregulated market -......
December 2, 2019 Case Laws Income Tax

Expenditure on CSR - Disallowance of 50 % of the expenditure on account of the community development donation expenses under section 37 (1) - We do not find this......
December 2, 2019 Case Laws Customs

Revocation of CB License - the revocation of the license or imposing penalty should also be done within the time prescribed - Merely because the Regulation does not......
December 2, 2019 Case Laws Customs

Levy of penalty - mis-declaration made by the exporter - goods remained as unclaimed for almost two years - Since appellant had not placed any claim over the imported......
December 2, 2019 Case Laws Customs

Continuation of Anti Dumping Duty (ADD) for a further period of 5 years - Legality of second sunset review - imports of “Nonyl Phenol” from Chinese Taipei - There is a......
December 2, 2019 Case Laws Companies Law

Winding up petition - right of tenants over property - the orders/decrees passed by the Courts are passed after the order of winding up was passed - The orders/decrees......
December 2, 2019 Case Laws Central Excise

Clandestine removal - job-work - even if there is an oral evidence in the form of a statement, it requires to be corroborated by documentary evidence - there are no such....
December 2, 2019 Case Laws Central Excise

Demand of interest for delayed refund - relevant date for calculation of refund - earlier the amount was deposited towards recovery of refund proceedings - he interest......
December 2, 2019 Case Laws VAT and Sales Tax

Cancellation of registration of compensation scheme with retrospective effect - the retrospective withdrawal or cancellation of the registration certificate will have no....
December 2, 2019 Case Laws Indian Laws

The scheme is so that the construction sector can get the fruits of arbitral awards in their favour, which otherwise was not available at the time under the law. - The......
December 31, 2018 Circulars GST

Clarification on refund related issues
December 31, 2018 Circulars GST

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty u/s 73(11) of the CGST Act; rate of tax in case of debit......
December 31, 2018 Circulars GST

Clarification on export of services under GST
December 31, 2018 Circulars GST

Where the taxpayer has sought withdrawal from the composition scheme, the effective date shall be the date indicated by him in his intimation/application filed in FORM......
December 31, 2018 Circulars DGFT

Restriction on Import of Peas from 01.01.2019 to 31.03.2019
December 31, 2018 Case Laws GST

Supply of Services or not? - distinct persons - activities performed by the employees at the Corporate Office in the Course of or in relation to employment, such as......
December 31, 2018 Case Laws GST

Profiteering - supply of “Handloom Design-King Supreme Lungi” - there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017, hence the......
December 31, 2018 Case Laws GST

Profiteering - manufacture and supply of consumer goods comprising of four major categories, viz. Home Care, Personal Care, Foods and Refreshments - the consumer would......
December 31, 2018 Case Laws GST

Validity of attachment order - failure to discharge its GST liabilities for the past several months - According to the petitioner, since it was unable to pay the tax,......
December 31, 2018 Case Laws Income Tax

Addition u/s 68 - the theory of gift was not established by the assessee. The so called transfer through an NRO account was also self-serving because, the amount was......
December 31, 2018 Case Laws Income Tax

Capital gain computation - reference to DVO - fair market value determination - It is just and fair to allow 30% deduction instead of 20% granted by the DVO by......
December 31, 2018 Case Laws Income Tax

Revision u/s 263 - assessee claimed deduction as loan written back under OTS scheme, considering it as “ capital receipt” not liable to tax - the order directing the A.O....
December 31, 2018 Case Laws Income Tax

Imposition of penalty u/s 271G - failure to furnish information or documents in respect of segmental amount relating to transaction made with AEs and non-AEs for......
December 31, 2018 Case Laws Income Tax

Penalty u/s 271)1)(c) - penalty for furnishing inaccurate particulars of income can neither be imposed nor sustained on enhancement of net profit rate based on an estimate
December 31, 2018 Case Laws Income Tax

Disallowing the deduction u/s 54F - the assessee has entered into both types of agreement i.e.both purchase and construction and both these are essentially running......
December 31, 2018 Case Laws Income Tax

Disallowance of deduction u/s.80ID - No record to show that assessee had some other business or sources of income, then it has to be reckoned that receipts are purely......
December 31, 2018 Case Laws Central Excise

Classification of the product - Hajmola Candy - the re-classification will operate only prospectively from the date of issuance of show cause notice and no demand for......
December 31, 2018 Case Laws Central Excise

Clandestine manufacture and removal - The case of revenue is that since the transactions of trading cannot be establish, the entire sales value is treated as value of......

1 ....48 49 50 515253 54 55 56........ 116

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F: GST on Solar Plant

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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...

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

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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

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