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Highlights / Annotations / Catch Notes For December

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Showing 2701 to 2750 of 5778 Records

1 ....51 52 53 545556 57 58 59........ 116

December 25, 2018 Case Laws Income Tax

Deduction u/s 54F - purchase of land with constructed shed measuring 100 sq.ft. of ACC sheet roofing and without electricity and water. - whether the Assessee can be......
December 25, 2018 Case Laws Customs

Provisional release of goods - concealed offending goods - when the allegations made against the petitioner is serious in nature, that about 552 cartons of sewing......
December 25, 2018 Case Laws Customs

Classification of goods - green pepper - The misconception that ‘green pepper’ is a spice and that, until it is processed, is not a vegetable that appears to have been......
December 25, 2018 Case Laws Service Tax

Input tax distribution - intellectual property rights and I.T. software services were to he used by all the units of the assessee - since the all the units were eligible....
December 25, 2018 Case Laws Service Tax

Penalty u/s 78 - The SCN was issued merely on audit objections and in view of the various decisions, no suppression can be alleged merely on audit objections.
December 25, 2018 Case Laws Service Tax

Extended period of limitation - It is also evident that appellant has not disclosed the facts of their re-negotiation with their client and that they are getting over......
December 25, 2018 Case Laws Central Excise

Restoration of appeal - appeal was dismissed for non-deposit of the statutory amount - even in the absence of such power of recall being provided in the statute, every......
December 25, 2018 Case Laws Central Excise

Revenue appeal - Monetary limit - If the tax effect is less than the monetary limit prescribed, the department can pursue the appeal only it falls in any of the......
December 25, 2018 Case Laws VAT and Sales Tax

Validity of recovery proceedings against the Director of a private limited company - the proceedings has to be taken first against the company and there should also be......
December 24, 2018 Case Laws GST

The Applicant’s contract for retro-fitment of Twin Pipe Air Brake System on Railway Wagons is to be treated as Composite Supply, where the Twin Pipe Air Brake System is.....
December 24, 2018 Case Laws GST

Classification of goods - rate of tax - Agricultural Soil testing Minilab and its Reagent Refills - whether classifiable under Tariff heading 9027 of the GST Tariff -......
December 24, 2018 Case Laws GST

The activities/transactions of renting of workwear qualify as “transfer of right to use” of goods in terms of entry 5 (f) of Schedule II of Central Goods and Services......
December 24, 2018 Case Laws GST

Classification of goods - Polished / Processed limestone slabs - The commodity “Polished/Processed limestone slabs” falls under Chapter 68 of the First Schedule to the......
December 24, 2018 Case Laws Income Tax

Entitlement to deduction of provision made in respect of doubtful and loss assets u/s 36(1)(viia)(c) - assessee did not have any positive profits to set it off from -......
December 24, 2018 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - nowhere it is the case of Revenue that the aforesaid additions made in the Assessment Order were based on any incriminating......
December 24, 2018 Case Laws Income Tax

Transfer pricing - ALP - Since the operating profit margin of the appellant company is better than those of the comparables, it can be safely concluded that the assessee....
December 24, 2018 Case Laws Income Tax

Addition on account of suppression of production - Rate of net profit - For determination of total production, all products and raw-material cannot be clubbed together......
December 24, 2018 Case Laws Income Tax

The disallowance of interest on the borrowings from the Citi Bank, which is solely based on the assumption that the borrowings from the Citi Bank have been used in the......
December 24, 2018 Case Laws Income Tax

If the capital gain is held to be taxable in India, then the loss suffered by the assessee and carry forward of such loss is allowable to the assessee. However, no such.....
December 24, 2018 Case Laws Income Tax

LTCG or STCG - transfer of ESOP - The contention that the assessee cannot exercise option in the absence of vesting is not relevant as the options were transferred......
December 24, 2018 Case Laws Income Tax

Addition based on seized documents during the course of search - presumption is rebuttable but assessee has not produced any evidence to rebut that presumption - it is......
December 24, 2018 Case Laws Service Tax

Recovery of differential Service Tax - amounts paid by NHAI as TDS - The appellant has also not been able to make out a case on limitation for simple reason that despite....
December 24, 2018 Case Laws Service Tax

Construction of complex services - the amount attributable to the consideration received by appellant in the form of land rights from the land owner stands included in......
December 24, 2018 Case Laws Central Excise

Restoration of appeal - praying for restoration of appeal was made with a delay of about 5 years - The appellant had already pre-deposited ₹ 7 lakhs. If the......
December 24, 2018 Case Laws Central Excise

Condonation of delay in filing appeal - Limitation is not intended to destroy the rights of parties. No prudent man would purposely lodge an appeal belatedly, unless and....
December 24, 2018 Case Laws Central Excise

CENVAT Credit - inputs - As the Revenue has not come with any evidence on record to show that the goods have been substituted by bazaar scrap, the allegation against......
December 22, 2018 News GST

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.
December 22, 2018 News GST

Recommendations made during 31st Meeting of the GST Council held on 22nd December, 2018 (New Delhi)-Rate changes
December 22, 2018 Case Laws GST

The composite activity of excavation and moveing / shifting the mineral sand from one place to another, by means of transport by roads/ramps is taxable as "Transport of.....
December 22, 2018 Case Laws GST

Classification of supply - The Applicant’s activity of printing the Bible under the specific orders received from The Gideons International is a supply of service......
December 22, 2018 Case Laws GST

Construction of a private railway siding for carriage of coal and oil fuel to Raghunathpur TPS, as described in the agreement between the Applicant and DVC, is a......
December 22, 2018 Case Laws Income Tax

Seeking refund with interest on the basis of Income Tax Returns (ITR) - Withholding of refund u/s 241A - scrutiny assessment u/s 143(3) is pending - an intimation under.....
December 22, 2018 Case Laws Income Tax

Assessment u/s 153A - block assessment - Exclusion of Income disclosed under Pradhan Mantri Garib Kalyan Yojana, 2016 (PMGKY) - The grievance of the petitioner stands......
December 22, 2018 Case Laws Income Tax

Reopening of assessment - if the Assessing Officer is to reopen the finding rendered in the scrutiny assessment, then it would clearly amount to change of opinion, which....
December 22, 2018 Case Laws Income Tax

Accrual of income where issue has been referred to arbitration - there was no certainty of realization of the claim of the assessee - such amount of ₹ 26.10 crore.....
December 22, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - loss on sale of shares - change in head of income by AO - merely change of head of income cannot characterize furnishing inaccurate particulars......
December 22, 2018 Case Laws Income Tax

Deduction u/s 10A/ 10AA - The whole contention raised by the assessee was with respect to only the interest income and there was no details furnished of the......
December 22, 2018 Case Laws Income Tax

Allowable business expenditure - Personal expenditure - Expenses on education of the daughter of one of the directors of the assessee company - nowhere demonstrate that.....
December 22, 2018 Case Laws Income Tax

Transfer pricing - additions towards interest on inter-company outstanding receivables (arising on account of provision of IT-enabled services) - assessee has not......
December 22, 2018 Case Laws Income Tax

Accrual of Income in India - assessee as a non-resident company which received licence fees in terms of "Membership and Technology Transfer Agreement" - the receipt......
December 22, 2018 Case Laws Income Tax

Penalty u/s 271AAB (1)(c) - admission of additional income while recording the statement u/s 132(4) - the assessee fulfilled all the conditions therein and therefore,......
December 22, 2018 Case Laws Customs

Validity of second SCN - import of restricted item - The first order having being set aside by the Tribunal, on the ground that no specific contravention of the Act had.....
December 22, 2018 Case Laws Customs

Classification of imported goods - whether classified as LCD TVs or classified as LCD Monitors and TV Tuners Boards separately? - Simply claiming the classification as......
December 22, 2018 Case Laws Money Laundering

Offence under Prevention of Money Laundering Act - Attachment of bank account - Even after the property is frozen, the officer has to record his reasons to believe in......
December 22, 2018 Case Laws Service Tax

Job work - service or manufacture? - appellants received worn out threaded die rolls from their customers for rework/remanufacturing/reconditioning - The nature of......
December 22, 2018 Case Laws Service Tax

There being no dispute that the services rendered by the appellant to an unit in SEZ who was supposed to follow the provisions of the law, which he did not do so, would.....
December 22, 2018 Case Laws Service Tax

Works contract services- services rendered to Software Engineers Employees Housing and Welfare Association - , the service tax liability needs to be limited to only 30%.....
December 22, 2018 Case Laws Service Tax

Classification of services - when lumpsum work is agreed upon to be rendered on rate contract payment, the same would not amount to manpower recruitment or supply agency service.
December 22, 2018 Case Laws Service Tax

Condonation of delay of one year in filing appeal - proper communication of order - the identity of the receiver is not known nor is it clear whether the signatory is......
December 22, 2018 Case Laws Central Excise

Condonation of the delay of 1553 days in filing the appeal - the assessee was not correctly advised that they would not be in a position to contest the merits of the......

1 ....51 52 53 545556 57 58 59........ 116

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