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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 2801 to 2850 of 5778 Records

1 ....53 54 55 565758 59 60 61........ 116

December 20, 2018 Case Laws Income Tax

Proceedings initiated u/s 153C - payment of cash against the property - The person who has recorded BAHIs found during the course of search was not subjected to......
December 20, 2018 Case Laws Customs

Exemption on import High Density Polyethylene in the form of granules - HDPE compound or not - In the absence of any support for the conclusion that the product imported....
December 20, 2018 Case Laws Customs

Revocation of CHA License - The CHA is supposed to safeguard the interest of both the importers and the customs. A lot of trust is pose in CHA by the importers/......
December 20, 2018 Case Laws Customs

Import of Polyester Waste - restricted item or not - Held No - the goods under import are old, dull white ropes of assorted length and sizes. The said ropes are composed....
December 20, 2018 Case Laws Service Tax

The buyers were not visible on the horizon, at the time when the site formation etc of the land was carried out by the appellant - such activity was a self service and......
December 20, 2018 Case Laws Service Tax

Renting of immovable property - Tahbazari fee - The authority below has wrongly considered it as a service being rendered by the appellant to the said traders - demand set aside.
December 20, 2018 Case Laws Service Tax

Classification of services - the appellant cannot be considered as Real Estate Agent for an amount not received since they have only acted as a ‘seller’ of the said land....
December 20, 2018 Case Laws Service Tax

Classification of services - import - Place of supply - job of organizing the event - To be classified as event management service - Not taxable since whole service has.....
December 20, 2018 Case Laws Central Excise

Valuation - additional consideration flowing for the goods arising out of the difference in price between the clearances made to buyers who surrendered Advance License......
December 20, 2018 Case Laws Central Excise

Job work for SSI units - Benefit of exemption N/N. 83/94-CE dt. - the principal manufacturer is required to file necessary declaration under the said notification with......
December 20, 2018 Case Laws Central Excise

CENVAT Credit - capital goods - HS wagon - merely that the appellant has reversed the cenvat credit and interest thereon will not deprive from the substantive right for.....
December 20, 2018 Case Laws Central Excise

Clandestine removal - there is no evidence on record except the difference in figures of sale as per ER-I Returns and balance sheet. There is neither any cogent nor any.....
December 20, 2018 Case Laws VAT and Sales Tax

Recovery proceedings - The statutory mandate under Section 27 is unmistakable. A legal heir or representative is liable to answer the claim raised against the deceased......
December 20, 2018 Case Laws VAT and Sales Tax

Penalty - forged and fake C-Form - If such lee-way, concession or immunity is granted to such selling dealers, it will open a flood gate where large scale fraudulent......
December 19, 2018 Notifications Income Tax

Income-tax (14th Amendment) Rules, 2018 - Amends Rule 10DB. Furnishing of Report in respect of an International Group
December 19, 2018 Circulars SEBI

Early Warning Mechanism to prevent diversion of client securities
December 19, 2018 Circulars SEBI

Review of risk management framework for Equity Derivatives Segment
December 19, 2018 Notifications SEBI

Securities and Exchange Board of India (Mutual Funds) (Fourth Amendment) Regulations, 2018
December 19, 2018 Case Laws GST

Levy of GST - place of supply of services - intermediary services - When recipient is located outside India the said provisions of section 12 cannot be made applicable......
December 19, 2018 Case Laws GST

Profiteering - supply of "Eastern Meat Masala" - benefit of reduction in the rate of tax - The Respondent has not contravened the provisions of Section 171 of the CGST......
December 19, 2018 Case Laws Income Tax

Disallowance of expenses - Disallowance has been merely made on the observation that some of the expenditure are incurred in cash and some vouchers are self made -......
December 19, 2018 Case Laws Income Tax

Validity of assessment u/s 158BC r.w.s. 158D - The satisfaction recorded by the AO as per Revenue is incorporated in the order sheet and not in the notice. Thus, it is......
December 19, 2018 Case Laws Income Tax

Deduction u/s 80IC - The allegation of the AO is that assessee has shown the higher profit in the books of accounts to claim the excess deduction u/s 80IC - AO failed to....
December 19, 2018 Case Laws Income Tax

Addition u/s.56(2)(vii)(c) - income from transaction of shares - there is not even a whisper about money laundering - This object behind introduction of section......
December 19, 2018 Case Laws Income Tax

Addition u/s.56(2)(vii)(c) - income from transaction of shares - the offer made by the company was accepted by the shareholders before 1st October, 2009 hence, the......
December 19, 2018 Case Laws Income Tax

Reopening of assessment - Though the return was filed by the assessee beyond the period of time frame as specified u/s. 139(5) of the Act, however, the same was filed......
December 19, 2018 Case Laws Income Tax

Addition u/s 68 - In the balance sheet of the assessee company in the schedule to share capital, it is very clearly mentioned by way of note that the fresh share capital....
December 19, 2018 Case Laws Income Tax

Addition u/s 68 - bogus purchase of shares - paper transactions - So far as the huge rise in the sale price of the shares is concerned, it is trite law that the......
December 19, 2018 Case Laws Income Tax

Benami transactions - receipt of advance salary - reliance on mere statements - These statements only disclose a receipt of cash. This is insufficient to construe the......
December 19, 2018 Case Laws Customs

Forged DEPB license - importer was a bona fide transferee of the scrips and was not having any knowledge of the forgery etc., in respect of the scrips. - forged DEPBs......
December 19, 2018 Case Laws Customs

Violation of import condition - actual user condition - by obtaining Licences by way of misrepresentation of the status being that of a manufacturer and not complying......
December 19, 2018 Case Laws Indian Laws

Dishonor of Cheque - Vicarious liability of Directors - The general averments about they being responsible for the business dealings of the company do not suffice as......
December 19, 2018 Case Laws Service Tax

Business Auxiliary Services - appellants received certain commission on an agreed basis from the hotels on the payment made by the customers - demand of service tax confirmed.
December 19, 2018 Case Laws Service Tax

Cargo Handling Service or not - The mere supply of men and materials per se coupled with the scope of work which limited to the work assigned by M/s. CCCL inside the......
December 19, 2018 Case Laws Service Tax

Import of services - Clearing and Forwarding Services (C&F services) - the activity of the appellant being wholly performed outside India, is excluded from service tax......
December 19, 2018 Case Laws Service Tax

Classification of services - Club or Association Membership Service or not? - services provided to independent customers and not the members - The activities carried out....
December 19, 2018 Case Laws Service Tax

Commercial Coaching and Training Services - services of awarding Graduate/ PG Diploma relating to design management course - the services rendered by the Appellant are......
December 19, 2018 Case Laws Service Tax

Demand of service tax - All the information available in the balance-sheet under the head 'other income' was available to the department and while issuing the second......
December 19, 2018 Case Laws Service Tax

Though the ST-3 returns were filed, but the assessee never indicated the facts of providing supply of tangible goods services nor disclosed its value to Department,......
December 19, 2018 Case Laws Central Excise

CENVAT Credit - input services - guest houses - Even in relation to a guest house which may not have been situated close to the manufacturing unit of the Assessee, if it....
December 19, 2018 Case Laws Central Excise

CENVAT Credit - value of free after sale services and the warranty period repairs and maintenance are already included in the assessable value of the two wheelers -......
December 19, 2018 Case Laws Central Excise

Recovery of CENVAT Credit utilized on inputs and capital goods - two contradictory entries in the exemption notification - The said Notification thus is an optional one.....
December 18, 2018 Case Laws Income Tax

Addition under the head capital gain - whether the assessee has incurred the cost of improvement as discussed above on the building partly owned by him? - Addition of......
December 18, 2018 Case Laws Income Tax

Charitable activity within the scope of section 2(15) - exemption u/s 11 - activity of preservation of environment - the activities of the assessee are charitable in nature.
December 18, 2018 Case Laws Income Tax

Since the reassessment order itself is bad in law, therefore, the same cannot be revised u/s 263. Only valid re-assessment order can be revised u/s 263.
December 18, 2018 Case Laws Income Tax

Disallowance u/s 14A - There is direct and proximate nexus between the exempted income, which the investments shall genearate and the expenditures directly or indirectly....
December 18, 2018 Case Laws Income Tax

Addition towards service tax liability by invoking the provisions of section 43B - ST was payable on cash basis - No material is available to show that the liability of.....
December 18, 2018 Case Laws Income Tax

Deduction claimed u/s 54 - LTCG - since the purchase of new property/flat is in the name of assessee’s wife and adult daughter and not in assessee’s own name, the......
December 18, 2018 Case Laws Income Tax

Disallowance u/s.40A(2)(b) - excess benefit, beyond reasonableness, to the member having substantial interest - provisions of section 40(A)2(b) are not applicable to......
December 18, 2018 Case Laws Income Tax

Benami transaction - The authority has purely gone on the premise that cash is transferred from one person to another, with an object to defeat demonetization. This is......

1 ....53 54 55 565758 59 60 61........ 116

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