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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 2901 to 2950 of 5778 Records

1 ....55 56 57 585960 61 62 63........ 116

December 15, 2018 Case Laws Income Tax

Clubbing of income - Assessment of capital gain of the minors in the hands of the assessee - The word “any such income” as appears in Section 64(1A) includes capital......
December 15, 2018 Case Laws Income Tax

Expenditure claimed by the assessee company as CSR u/s. 37(1) - the expenditure incurred by assessee on account of ‘CSR’ as envisaged u/s. 135 of the Companies Act, 2013....
December 15, 2018 Case Laws Companies Law

Scheme of Amalgamation and Arrangement - no benefit is accruing to the thousands of shareholders of APL especially the retail shares holders of the transferee company,......
December 15, 2018 Case Laws Customs

Valuation of imported goods - Aluminum Scrap - rejection of declared value - The Tribunal has rightly mentioned that this declared price could be rejected only with......
December 15, 2018 Case Laws Customs

Recovery of dues - Section 28 of the Customs Act, 1962 - The impugned communication is in the nature of pre-notice consultation. - if the petitioner does not accept the.....
December 15, 2018 Case Laws Customs

Classification of imported goods - Beverage Cooler SC-80 - The fact that the machine has the capacity to dispense with the fixed quantity of the beverage itself shows......
December 15, 2018 Case Laws Service Tax

Short payment of service tax - Construction services - Merely because the respondents have received certain payments does not lead to the inevitable conclusion that the.....
December 15, 2018 Case Laws Service Tax

CENVAT Credit - credit to be availed after payment of amount under Rule 4(7) of CCR - Rule 6(2A) of the STR specifies that the date of payment in case of service tax......
December 15, 2018 Case Laws Central Excise

CENVAT Credit - input services - Debit and credit card services - said service was availed when the customers had used cards for making payment - The said activity is......
December 15, 2018 Case Laws Central Excise

CENVAT Credit - inputs - fireworks purchased from their other units - In the present case, the goods are not brought to the factory but they have been bought by the......
December 15, 2018 Case Laws Central Excise

CENVAT Credit - input services - Real Estate Agency Services - The scope of the definition of “input service” revolves around the manufacturing activity and not the......
December 15, 2018 Case Laws Central Excise

Refund clam - payment of duty twice - once from the cenvat account and subsequently by cash through PLA - re-credit taken suo moto instead of claiming refund - claim......
December 14, 2018 Circulars Customs

Forwarding of received applications under Regulation 4 of Customs Brokers Licensing regulations, 2018 to National Academy of Customs, Indirect Taxes and Narcotics, NACIN- reg.
December 14, 2018 Circulars Companies Law

Extension of the last date of filing of Form NFRA-1
December 14, 2018 Circulars Customs

IGST Export Refund-extension in SB005 alternate mechanism revised processing in certain cases including disbursal of compensation cess-reg
December 14, 2018 Circulars Customs

Standard operating procedures for discharge of bonds executed by nominated agencies/ banks under Notification no. 57/2000-Customs
December 14, 2018 Circulars Customs

Procedure for disposal of un-claimed/un-cleared cargo Under section. 48 of the Customs Act, 1962, lying with the custodians
December 14, 2018 Case Laws GST

Levy of GST - electronic commerce operator or not - money paid by the customer directly to the driver of the cab for the service of the trip - The applicant is liable to....
December 14, 2018 Case Laws GST

Profiteering - purchase of flats - The Respondent is not being asked to extend this benefit out of his own account and he is only liable to pass on the benefit of ITC to....
December 14, 2018 Case Laws Income Tax

Charitable activity - approval u/s 80G(5) - an application of the Trust for grant of approval under Section 80G(5)(vi) of the Act can be turned down only if the trust......
December 14, 2018 Case Laws Income Tax

Reopening of assessment - notice issued u/s 148 to the deceased assessee - curable defect u/s 292BB - the absence of any provision in the Act, to fasten revenue......
December 14, 2018 Case Laws Income Tax

Valuation of the closing stock of shares on the basis of “since realized value” - such contingencies are clearly covered in Clause 8 of AS-4, which deals with events......
December 14, 2018 Case Laws Income Tax

Interest on interest with respect to the refund - it is only that interest provided for under the statute which may be claimed by an assessee from the Revenue and no......
December 14, 2018 Case Laws Income Tax

Computation of deduction u/s 80-0 - overall deduction under Chapter-VIA could not exceed gross total income of the assessee in terms of Section 80A(2).
December 14, 2018 Case Laws Income Tax

Assessment u/s 153A - Gold jewellery found in the lockers held by the assessee - CIT(A) ought to have taken a liberal approach by giving the benefit to the assessee for.....
December 14, 2018 Case Laws Income Tax

Additions on account of expenditure on speed-boat owned by the assessee - the assessee has suo-moto disallowed 25% of the expenditure on estimated basis to account for......
December 14, 2018 Case Laws Income Tax

The Assessing Officer himself has observed that the addition made on account of income from house property is notional. Penalty u/s. 271(1)(c) cannot be imposed in......
December 14, 2018 Case Laws Income Tax

The Revenue cannot deny the claim of expenditure on whims and fancies. - Denial of claim of expenditure incurred on the trip of the MD of the assessee company to Germany....
December 14, 2018 Case Laws Income Tax

Rejection of books of account U/s 145(3) - receipt and payment of the freight - providing transportation work of different parties through the third party vehicles - AO.....
December 14, 2018 Case Laws Income Tax

Penalty levied u/s 272A(2)(k) - omission to deduct TDS - the failure of the assessee for not filing the TDS was found during the inspection of TDS Wing of the......
December 14, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - steps for ‘Corporate Insolvency Resolution Process’ against the ‘Corporate Debtor’ - The Adjudicating Authority is required to satisfy......
December 14, 2018 Case Laws Companies Law

NCLT was absolutely correct in applying Section 238 of the Code to an independent proceeding instituted by a secured financial creditor - This being the case, it is......
December 14, 2018 Case Laws Customs

Penalty u/s 112 of CA on Managing Director - Import of car under EPCG Scheme - The evolution of the scheme beyond physical exports is within the purview, and only, of......
December 14, 2018 Case Laws Customs

Revocation of CHA License - there is no force in the allegation that the appellant has filed the wrong address of the importer because the Custom Broker has filed the......
December 14, 2018 Case Laws Customs

Classification of imported goods - mixture of fatty acids having stearic acid, palmitic acid and other fatty acids with stearic acid ranging from 40-45%. - the imported.....
December 13, 2018 Notifications Customs

Definitive anti-dumping duty levied on the imports of "Uncoated Copier Paper" originating in or exported from Indonesia, Thailand and Singapore
December 13, 2018 Circulars DGFT

Inclusion of Paragraph 2.79 E in the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 to lay down the procedure for re-export/return of imported SCOMET items
December 13, 2018 Circulars SEBI

Amendment to bye-laws of recognised stock exchanges with respect to non-compliance of certain listing conditions and adopting Standard Operating Procedure for suspension....
December 13, 2018 Case Laws GST

Agricultural Produce or not? - Nature of warehoused goods - tea produce - The products stored in the warehouse of the appellant are not the agricultural produce - the......
December 13, 2018 Case Laws GST

Levy of GST - zero rated export supply or not - export of service - photography service of diamonds - Performance based service - interstate supply or intrastate supply.....
December 13, 2018 Case Laws GST

Levy of GST - rate of tax - transportation charges - The impugned supply of transportation service is not supply of standalone service but integral component of......
December 13, 2018 Case Laws GST

Classification of an item - Friction Material Based Brake Lining and Pad - Disc Brake Pads are being used in Braking System of passenger cars and SUV Vehicles - The......
December 13, 2018 Case Laws Income Tax

Rectification of mistake u/s 154 - TDS u/s 194A - interest income of NOIDA to be eligible to exemption under Section 194A(3)(iii)(f) - CIT(A) has wrongly exercised his jurisdiction.
December 13, 2018 Case Laws Income Tax

Gift assessable under the GT Act - During the subsistence of the firm, the right of the partners is only to claim their share of the profits, in accordance with their......
December 13, 2018 Case Laws Income Tax

Deduction u/s 80IA - merely because the services are provided in association with BSNL, it does not mean that the assessee is not providing the 'basic telecommunication services'.
December 13, 2018 Case Laws Income Tax

Disallowing “amounts written off” as business loss - the assessee has failed to discharge his onus in substantiating that the advances written off were made wholly and......
December 13, 2018 Case Laws Income Tax

TDS u/s 194IA - transfer of an immovable property - the amount as per sale deed is ₹ 1,50,00,000/- - Single purchase deed for four persons - in each case purchase.....
December 13, 2018 Case Laws Income Tax

Receipts allocated towards Warranty period - Revenue cost matching principle - there is no requirement to disturb the methodology adopted by the assessee in accounting......
December 13, 2018 Case Laws Income Tax

Liability to pay capital gain tax - hypothetical income - accrual of income - activity of development was not completed and assessee received nothing in lieu of......
December 13, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee contended that accumulated profit was arising out of sale of its land and therefore it is a capital reserve which cannot be......

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