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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 2651 to 2700 of 5778 Records

1 ....50 51 52 535455 56 57 58........ 116

December 27, 2018 Case Laws Income Tax

TDS u/s 194A - addition on account of Letter of Credit (LC) discount charges u/s 40(a)(ia) - the assessee has not made payment of interest to the bank or to the supplier....
December 27, 2018 Case Laws Income Tax

Additional depreciation on Plant & Machinery - mining activity - the appellant is engaged in the business of mining which amounts to manufacturing and hence entitled for....
December 27, 2018 Case Laws Income Tax

Reopening of assessment - addition made u/s 68 - non production of directors in person of share holder companies - mere reason of non production of directors in person......
December 27, 2018 Case Laws Income Tax

TDS u/s 195 - no technical knowledge, skill, know-how etc was made available to the assessee and thus the payment in question cannot be termed as fee for included......
December 27, 2018 Case Laws Income Tax

Depreciation on water supply scheme as well as for ‘road’ - AO directed to allow the assessee’s claim for 100% depreciation on water supply system and AO’s order......
December 27, 2018 Case Laws Income Tax

Reopening of assessment - receipt of accommodation entries - it is not at all discernible as to whether the Assessing Officer had applied his mind to the information and....
December 27, 2018 Case Laws Service Tax

Service tax audit of private agencies - whether, with the aid of Rule 5A of the Service Tax Rules, 1994, the CAG can carry out the compulsory service tax audit of......
December 27, 2018 Case Laws Service Tax

CENVAT Credit - input services - The description of disputed services provided in the impugned order, do not fall under the excluded category provided under Rule 2(l) of the Rules.
December 27, 2018 Case Laws Central Excise

Lapse of credit in case of exempted goods - The question of reversal does not arise. In effect, the amendment to Cenvat Credit Rules, 2004 by the insertion of Rule 11......
December 27, 2018 Case Laws VAT and Sales Tax

The continuance of the orders of provisional attachment under section 45(1) of the Act after the passing of the final assessment orders being bad in law.
December 27, 2018 Case Laws VAT and Sales Tax

Second sale exemption - The cancellation of the registration of the selling dealer with effect from 01.04.1990 would have no impact on the transaction in question......
December 26, 2018 Circulars Income Tax

Extending the due date for furnishing of report under section 286 (4) of the Income-tax Act, 1961
December 26, 2018 Circulars Income Tax

Explanatory Notes to the Provisions of the Finance Act, 2018
December 26, 2018 News Indian Laws

Review of policy on Foreign Direct Investment (FDI) in e-commerce
December 26, 2018 Case Laws GST

Profiteering - supply of Readymade Garments - benefit of reduction in the rate of tax not passed on - the allegation of profiteering is not sustainable in terms of......
December 26, 2018 Case Laws GST

Profiteering - supply of “Panasonic LED TH43E200DX#45580” - the rate of tax in the Post-GST era has also been increased from 26.79% to 28%, therefore, the allegation of.....
December 26, 2018 Case Laws GST

Profiteering - supply of Peps Spring Koil Bornell Normal Maroon 75x60x6" Mattress - the rate of tax on the said product has increased from 14.5% (2% CST + 12.5% Excise).....
December 26, 2018 Case Laws Income Tax

Disallowance to 10% of the sub brokerage expenses - the Tribunal not accepting 20% disallowance and limiting the disallowance to 10% in these facts cannot be said to be.....
December 26, 2018 Case Laws Income Tax

Reopening of assessment - the reopening could not and should not have been declared as invalid, on the ground that he proceeded on the show cause notice issued by the......
December 26, 2018 Case Laws Income Tax

Capital gain computation on the basis of stamp duty valuation of the property in question - invoking section 50C - Since there is a gap of 3 years between MOU and......
December 26, 2018 Case Laws Income Tax

Disallowance made by the Assessing Officer by simply invoking clause (ii) to Rule 8D without recording any satisfaction in terms of Section 14A would not be in......
December 26, 2018 Case Laws Income Tax

Cancellation of registration u/s 12AA - Display and distribution of religious books free of cost in a small book shop without charging any rent or electricity charges......
December 26, 2018 Case Laws Income Tax

Entitlement to exemption u/s 10AA - whether the assessee who is operating his business from the unit of SEZ and to carries on trading activities in the nature of......
December 26, 2018 Case Laws Income Tax

Levy of interest u/s 201(1A) - Delay in depositing TDS to government - When the assessee has made payment of TDS on 07.07.2014 by way of online payment and the same was.....
December 26, 2018 Case Laws Income Tax

TDS u/s 194A - disallowance u/s 40(a)(ia) - non deduction of tds on interest paid - CA has certified that the payee (Tata Capital Finance Services Ltd.,) has accounted......
December 26, 2018 Case Laws Income Tax

Disallowance of proportionate revenue expenditure - allocating adhoc 10% of other expenses to work-in-progress account - AO directed to allocate 25% of other expenses of....
December 26, 2018 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - the mere disallowance under section 43B would not amount to concealment of income or furnishing inaccurate particulars of income - no penalty.
December 26, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - Corporate Debtor has failed to demonstrate that there was a pre-existing dispute in regard to quality and standard of goods supplied by......
December 26, 2018 Case Laws Companies Law

Striking off a company from register of ROC - failure to file balance sheet and annual returns since 2011 - If Income Tax Return is Nil it will have to be read as Nil......
December 26, 2018 Case Laws Customs

Temporary detention of baggage - Smuggling - gold of third country origin - the import of the aforesaid gold into India was in complete violation of the aforesaid......
December 26, 2018 Case Laws Customs

Smuggling - 24 ct. gold unfinished rings - Baggage Rules - prohibited goods - the learned single Judge, has only directed the return of the gold seized - When it is open....
December 26, 2018 Case Laws Service Tax

Penalty u/s 77 of FA - Issue on doubt - site formation service - The impact of clarificating circular dated 12.11.2007 has not been considered at all. As the other......
December 26, 2018 Case Laws Service Tax

The appellant/assessee being a proprietary concern immediately paid the entire liability of service tax along with interest and filed ST-3 returns, though belatedly. - No penalty.
December 26, 2018 Case Laws Service Tax

Demand of Service Tax - Remuneration paid to the directors of the company - Reverse charge mechanism - in the absence of documents such as TDS Certificate, Ledger......
December 25, 2018 Case Laws GST

Exemption from GST - duty free shop - As the supply to a DFS by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export.....
December 25, 2018 Case Laws GST

Permission to interrogate and record statement of accused in judicial custody - GST evasion - issue of fake invoices - IO and Superintendent allowed to interrogate and......
December 25, 2018 Case Laws GST

Cancellation of Bail - opening bogus companies in the name of dummy proprietors and through these companies had issued fake invoices with no actual supply of goods - The....
December 25, 2018 Case Laws GST

Levy of GST / import duty goods purchase from Duty free shops - shops situated before immigration clearance by a passenger - Since the applicant crossed the green......
December 25, 2018 Case Laws Income Tax

Reassessment - Whatever the validity of the AO's contention regarding such dividend, surely, he cannot reopen the assessment beyond the period of 4 years from the end of....
December 25, 2018 Case Laws Income Tax

Interpretation of section 92BA(i) read with section 40A(2)(b) - Purchase of loans by the Petitioner from the HDFC Ltd. - the transaction does not fall within the meaning....
December 25, 2018 Case Laws Income Tax

Denial of benefit u/s 11 - diversion of income - On a plain reading of Sections 11 and 13 of the Act, it is clear that the legislature did not contemplate the denial the....
December 25, 2018 Case Laws Income Tax

Requirement to furnish Permanent Account Number (PAN) - where the deductee i.e the overseas resident business concern conducts its operation from a territory, whose......
December 25, 2018 Case Laws Income Tax

Entitlement for deduction u/s 80IB - hedging profit derived from industrial activity - whether hedging activity of Mentha Oil has a direct nexus with the manufacturing......
December 25, 2018 Case Laws Income Tax

Reopening of assessment - AO had tangible material at his command to form a reasonable belief that income chargeable tax had escaped assessment. In the result, the......
December 25, 2018 Case Laws Income Tax

Section 94(8) as retrospective in operation or prospective - Dividend stripping in buying and selling of shares and units - Avoidance of tax by certain transactions in......
December 25, 2018 Case Laws Income Tax

Entitlement to the benefit of 54F - as the said purchase of the land was not within a period of one year prior to the sale of the capital asset or falling in any of the.....
December 25, 2018 Case Laws Income Tax

Disallowance of ad-hoc provision of salary - Assessee, having failed to make protective claim in subsequent year(s) in which it was lawfully allowable, cannot force the.....
December 25, 2018 Case Laws Income Tax

Levy of fee under Section 234E - processing the TDS statement furnished by the assessee u/s 200A - the AO has not passed any order u/s. 234E independently within......
December 25, 2018 Case Laws Income Tax

Doctrine of mutuality - The first four incomes i.e. Pay & Park Charges and rent from Vodafone, BSNL and Idea towers cannot be considered to be covered by doctrine of......
December 25, 2018 Case Laws Income Tax

Entitlement to expenses against the undisclosed receipts of truck - The assessee’s case, being wholly unsubstantiated and presumptuous, has thus rightly been not......

1 ....50 51 52 535455 56 57 58........ 116

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