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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3301 to 3350 of 5778 Records

1 ....63 64 65 666768 69 70 71........ 116

December 21, 2017 Case Laws Income Tax

The mere supervision by the assessee without the carrying of the basic operations would leave no manner of doubt that no agricultural income arose in the hands of the......
December 21, 2017 Case Laws Income Tax

Deemed dividend - section 2(22)(e)(ii) specifically excludes from the scope of deemed dividend, the amount transferred by a company to a shareholder in the ordinary......
December 21, 2017 Case Laws Income Tax

Speculation loss or not - the loss suffered in cash segment, being an integrated part of the total arbitrage activities has to be allowed / set off against income from......
December 21, 2017 Case Laws Income Tax

The assessee is liable to levy of penalty u/s 271(1)(c) on the expenditure incurred on Foreign Tour of the trustees, scholarship given to the relatives of the trustees......
December 21, 2017 Case Laws Income Tax

Levy of surcharge and education over 10% tax as per the DTAA between India and France on royalty - revenue cannot levy surcharge and education cess, which is also in the....
December 21, 2017 Case Laws Income Tax

Deduction allowable u/s 36 (1)(iii) - assessee has not commenced any business activity and no deduction is allowable u/s 36 (1) (iii) in respect of interest expenditure.....
December 21, 2017 Case Laws Income Tax

Addition u/s 69C - certain items jotted in pencil on two sheets of paper - unexplained expenditure - the assessee had denied to have incurred this expenditure and the......
December 21, 2017 Case Laws Companies Law

Striking of name of company from registrar of companies - there is no plausible explanation as to why it has not filed its annual returns and balance sheets before the......
December 21, 2017 Case Laws Service Tax

Demand of service tax - Validity of SCN - POST GST scenario - this Court is of the prima facie opinion that the impugned notice dated 23.10.2017 is without jurisdiction.....
December 21, 2017 Case Laws Service Tax

Refund claim - service tax paid on reverse charge mistakenly - unjust enrichment - No presumption can be made that excess duty paid by mistake is passed on to the buyer.....
December 21, 2017 Case Laws Service Tax

Refund claim - input services consumed within SEZ - non-inclusion of the services in the list of services approved by the Development Commissioner for authorised......
December 21, 2017 Case Laws Central Excise

CENVAT credit - tyres used in RBO (material handling equipment) for mining operations - these vehicles are not meant to be used for movement of materials in the mines.......
December 21, 2017 Case Laws Central Excise

Classification of goods - synthetic web equipment - goods are used by military and paramilitary personnel - The goods shall fall under Tariff Heading 6307.9090 - AT
December 21, 2017 Case Laws VAT and Sales Tax

Rate of Tax - Yarn - this being an exemption clause, strict interpretation has to be given to such exemption clause, and there is no room for any liberal interpretation.....
December 20, 2017 Case Laws Income Tax

Unexplained investment u/s 69 - The materials found in the course of survey could not be the basis for making any addition in the assessment. The word “may” used in......
December 20, 2017 Case Laws Income Tax

Rectification order u/s 154 passed an order to pay interest u/s 234A - in the absence of any direction in the assessment order for charging interest u/s 234A and 234B......
December 20, 2017 Case Laws Customs

Revocation of CHA license - forfeiture of security deposit - issuance of bogus exemption certificate - the CHA had performed its part of the duties and no role in the......
December 20, 2017 Case Laws Customs

Import of vehicles under the EPCG Scheme - violation of import condition - Mere use of the car by Directors in exigency does not debar the appellant from the notification benefit. - AT
December 20, 2017 Case Laws Service Tax

Demand of service tax - High Court ought not to have set aside the SCN The High Court ought to have kept in mind the question of limitation and on that basis ordered for....
December 20, 2017 Case Laws Service Tax

Non-payment of service tax - best judgment assessment - The appellants did file returns under Section 70 and also made available all the contracts on which service tax......
December 20, 2017 Case Laws Service Tax

Classification of services - The work undertaken by the appellant makes the site fit and ready for coal mining, but the mining of coal is not the work alloted to be......
December 20, 2017 Case Laws Service Tax

Renting of immovable property - is more in the nature of the Joint Venture Agreement than a simple rent agreement for usage of immovable property - since the nature is......
December 20, 2017 Case Laws Central Excise

Classification of goods - The sub-assemblies, chassis and name labels and screws for assembly are all cleared together which makes it clear that the goods cleared have......
December 20, 2017 Case Laws Central Excise

Manufacture - the activity of re-labelling of MRP stickers or affixing higher MRP stickers as in the present case amounts to manufacture - the activity carried out by......
December 19, 2017 Circulars Customs

Sale of goods and display of prices at duty free shops in Indian currency – amendment of circular 31/2016 - Customs dated 6th July 2016 – Reg - Circular
December 19, 2017 Case Laws Income Tax

Undisclosed income - assessee-company did not earn any undisclosed income on account of the speculation losses in block assessment under Chapter-XIVB of the I.T. Act,......
December 19, 2017 Case Laws Income Tax

TDS u/s 195 - assessee having not obtained the necessary Certificate u/s.197(2), the disallowance made by the AO on account of non-deduction of TDS is on a right footing....
December 19, 2017 Case Laws Customs

Delay in adjudication of SCN - delay of 15 years - Merely because there are number of such cases in the call book does not mean that we should not grant any relief to......
December 18, 2017 Notifications Customs

Customs duty electronic goods increased - Effective rates of customs duty and IGST for goods imported into India. - Notification
December 18, 2017 Act Rules Money Laundering

Client Due Diligence. - Rule 9 of the PREVENTION OF MONEY-LAUNDERING (MAINTENANCE OF RECORDS) RULES, 2005, as amended
December 18, 2017 Act Rules Money Laundering

Officially valid document - Rule 2(d) of the PREVENTION OF MONEY-LAUNDERING (MAINTENANCE OF RECORDS) RULES, 2005, as amended
December 18, 2017 Act Rules Companies Law

Cost records and audit - Particulars relating to the Items of Costs to be included in the Books of Accounts
December 18, 2017 Notifications Companies Law

Constitution of Investor Education and Protection Fund Authority - Notification as amended
December 18, 2017 Articles Customs

Anushka Sharma - Wedding Ring – Customs Law on Import of Jewellery - Duty & Penalty
December 18, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee has merely shifted the taxability in this year; and hence; there could not be a remotest case for levy of penalty either for concealment....
December 18, 2017 Case Laws Income Tax

Terrace rental income - income from house property OR income from other sources - The terrace floor cannot exist in the air. It is part of the building which has been......
December 18, 2017 Case Laws Income Tax

Higher depreciation @ 60% on CCTV cameras and Control access systems - the Control access systems and CCTV cameras are peripherals attached to computer systems only and.....
December 18, 2017 Case Laws Income Tax

Disallowance on interest payment - addition u/s.40A(2)(a) - related parties - investment in the joint venture, under J.V Agreement - the assessee would ordinarily be......
December 18, 2017 Case Laws Income Tax

Once the case of reassessment is made out by the AO which falls in the preview of specific provisions of section 153C of the Act, the AO cannot resort to invoke the......
December 18, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - bogus purchase found during search - as per a specific provision of explanation 5A assessee has been found to be owner of undisclosed income by......
December 18, 2017 Case Laws Income Tax

For the purpose of transfer pricing adjustment, the transaction of the assessee with Associated Enterprise outside the country alone has to be taken into consideration......
December 18, 2017 Case Laws Income Tax

Rental income - Admittedly assessee was the owner of the building though it might not be the owner of the land. It is not essential that a person who owns a building......
December 18, 2017 Case Laws Companies Law

Corporate insolvency process - Whether a demand notice of an unpaid operational debt can be issued by a lawyer on behalf of the operational creditor? - Held Yes - SC
December 18, 2017 Case Laws Customs

Refund claim of duty paid but actual export could not take place - time limitation - The right of the petitioner to seek return of the amount deposited while filing the.....
December 18, 2017 Case Laws Service Tax

CENVAT credit - Interconnectivity Usages Services - there is no legal justification to deny the credit on such input service which are essentially required for providing....
December 18, 2017 Case Laws Service Tax

Refund of unutilized CENVAT credit - even though the payment was not made by the appellant for the services within the quarter for which the refund was claimed, the same....
December 17, 2017 Case Laws Income Tax

Nature of receipt under the subsidy scheme - Multiplex Theatre Complexes - exemption of entertainment duty - the receipt is in the nature of capital receive - not taxable - SC
December 17, 2017 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - the finding that the company was recipient company could not be held to be public limited company on the basis that the assessee had......
December 17, 2017 Case Laws Income Tax

Transfer pricing adjustment - In the entire episode, there is no reference to the price paid by the comparables as a yardstick for comparing with the price paid by the......
December 17, 2017 Case Laws Income Tax

The loss on account of share transactions is a capital loss. The loss arising from "investments" in shares cannot be claimed as bad debt under the provisions of section.....

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