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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3401 to 3450 of 5778 Records

1 ....65 66 67 686970 71 72 73........ 116

December 11, 2017 Notifications Customs

Goods imported by EOU shall be exempted from IGST and compensation cess leviable thereon upto 31.3.2018 - See Notification as amended
December 11, 2017 Case Laws Income Tax

Disallowance of incentive payment - test of commercial expediency - there is no cogent basis for making the disallowance on the ground that it is a capital reimbursement....
December 11, 2017 Case Laws Income Tax

Addition on account of interest expense claimed against the interest income - As the interest bearing fund has been advanced by the assessee to the parties to earn......
December 11, 2017 Case Laws Income Tax

Disallowance of depreciation - assessee is not entitled for depreciation on the land portion. Hence, bifurcation of the consideration into land and building separately......
December 11, 2017 Case Laws Income Tax

Levy of interest for late deposit of TDS for two months instead of one month - delay of few days - the question of levy of interest for the second month can arise only......
December 11, 2017 Case Laws Income Tax

Interest on refundable security deposit from the tenants - interest income earned by the assessee company is chargeable to tax as business income - AT
December 11, 2017 Case Laws Income Tax

Service charges received by the assessee from tenants - Income from house property or business income - service charges received by the company from the tenants is......
December 11, 2017 Case Laws Income Tax

There is no dispute that the assessee was liable to tax in UAE by the virtue of incorporation in UAE and therefore, the assessee was covered by definition of “resident......
December 11, 2017 Case Laws Income Tax

Estimation of income from the unsold vacant units as income on notional basis - The flats not sold was its stock-in-trade and income arising on its sale is liable to be.....
December 11, 2017 Case Laws GST

Rate of tax of GST - works contract - case of petitioners is that the contract works for which the agreements were executed prior to 01.07.2017, GST cannot be imposed......
December 11, 2017 Case Laws Customs

Import of Gold Strip (Vaddanam) worn on their waist - the ornaments worn on the person cannot be considered as baggage - the goods in question cannot be classified and......
December 11, 2017 Case Laws Service Tax

Health care services or not - There is no legal justification to tax the share of clinical establishment on the ground that they have supported the commerce or business.....
December 11, 2017 Case Laws Service Tax

Commission amount paid to the foreign travel agent - reverse charge mechanism - Since the services were provided and consumed outside India, the appellant will not be......
December 11, 2017 Case Laws Central Excise

Manufacture - Printed Chromo Art Paper Rolls - The Chromo Art Paper Rolls remain the same albeit with printing - no new commodity emerges and hence there is no......
December 11, 2017 Case Laws Central Excise

Classification of goods - repacking of product - Parry’s Natural Beta Carotene - Pro 9 Natural Mixed Carotenoids - the goods remain the same and there is not even......
December 9, 2017 Case Laws Income Tax

TDS u/s 195 - merely because an entry is made in the books of accounts does not mean that the nonresident received any payment in India. Since no part of the income......
December 9, 2017 Case Laws Income Tax

Corporate/bank guarantee recharge - nature of receipt - India U.K. DTAA - this payment does not fall within the expression of interest and in view of Clause 3 of Article....
December 9, 2017 Case Laws Income Tax

The limitation for revising of the order u/s 263 would start from the order passed u/s 143(3) read with section 148 of the Act but not from the date when the original......
December 9, 2017 Case Laws Income Tax

Accrual of income - mere filing of insurance claim did not give any right to the assessee to receive income as the claim was not accepted by the insurance company. Had......
December 9, 2017 Case Laws Income Tax

Accrual of income - real income - whether the rate of interest by the assessee on the ICD @ 7.5% p.a. could have been enhanced by the AO or not? - AO cannot step into......
December 9, 2017 Case Laws Customs

Continuation of exemption under GST regime - continuation of exemption until the validity of registration granted to the petitioner’s R&D centre - exemption cannot be......
December 9, 2017 Case Laws Customs

Classification of goods - unbranded Micro SD Cards - the appellant is not liable to pay the Basic Customs Duty on the imported goods, even under the classification made.....
December 9, 2017 Case Laws Service Tax

Jurisdiction - power of Settlement Commission to reject an application - the argument that after crossing the stage of subsection 1 of section 32-F, the application......
December 9, 2017 Case Laws Service Tax

Photographic Service or not? - The appellants did supply a variety of equipments apart from Cameras, which has nothing to do directly, if used independently, with......
December 8, 2017 Notifications Companies Law

Companies (cost records and audit) Amendment Rules, 2017 - Notification
December 8, 2017 Circulars Customs

Since drawback payment is subject to finalisation of case after receipt of test report of samples, monitoring on regular basis at senior level should be undertaken so......
December 8, 2017 Circulars Customs

Subject: Export Policy of Onions- Imposition of Minimum Export Price (MEP). - Trade Notice
December 8, 2017 Case Laws Income Tax

Applications u/s 264 for revision in favor of assessee - Condonation of delay - Proviso to Sub-Section (3) of Section 264 confers a statutory power on the Commissioner......
December 8, 2017 Case Laws Income Tax

TDS u/s 194J - when the ‘transaction charges’ paid by the assessee to the Stock exchange cannot be held as ‘fees for technical services’, no disallowance of the......
December 8, 2017 Case Laws Income Tax

Assessee has failed to justify the expenses on hotels booking at New Delhi, Chochin or Kochi against “Dermacon Conference” at Hyderabad. - the disallowance of 50% of the....
December 8, 2017 Case Laws Income Tax

Additions u/s 69 - Gifts are arranged affairs of the assessee. The assessee failed to prove the creditworthiness of the donors and genuineness of the gifts in the matter....
December 8, 2017 Case Laws Income Tax

Levy of penalty - assessee has been able to offer bona fide reasons for not disclosing the rental income - in absence of positive evidence beyond doubt regarding......
December 8, 2017 Case Laws Income Tax

Transfer of case - the theory of harmonious construction cannot be applied to the facts of this case, nor sub-section (3) of Section 127 of the Act, can be construed as.....
December 8, 2017 Case Laws Income Tax

Taxability of amount received - Relinquishment of right to sue is neither a capital asset nor taxable u/s 28 which provides specific types of receipt to be held taxable.....
December 8, 2017 Case Laws Customs

Mis-declaration of imported goods - undervaluation - palm acid oil, palm fatty acid distillate and palm stearin - whether there was any misdeclaration of the description....
December 8, 2017 Case Laws Indian Laws

Undoubtedly, the legal profession is the major component of the justice delivery system and has a significant role to play in upholding the rule of law. Significance of.....
December 8, 2017 Case Laws Indian Laws

Legal services to poor - Report of Law Commission of India - The legal profession must make its services available to the needy by developing its public sector. It was......
December 8, 2017 Case Laws Indian Laws

Proceedings initiated against the appellant u/s 138 of the NI Act - professional misconduct on the part of advocate - If liability is disputed, the advocate has to......
December 8, 2017 Case Laws Service Tax

BAS - activity of arranging/providing cargo - it is evident that there is clear understanding between the transporters and appellant that the consideration is being paid....
December 8, 2017 Case Laws Central Excise

CENVAT credit - sometimes there was shortages of supply of inputs and the appellants raised debit note to the supplier - The Revenue has not produced any evidence that......
December 8, 2017 Case Laws Central Excise

CENVAT credit - input services - renting of immovable property - if a premises is only used for trading activities then the distribution of credit exclusively......
December 8, 2017 Case Laws Central Excise

CENVAT credit - job-work - Remission of duty - the assesse cannot be called upon to reverse the credit when there is no dispute that inputs on which credit was availed......
December 7, 2017 Case Laws Income Tax

Benefit of deduction u/s 80IB - the assessee having not retained the character of ‘small scale industrial undertaking’, is not eligible to the incentive meant for that......
December 7, 2017 Case Laws Income Tax

Reopening of assessment - Tribunal has sustained the addition not only on the ground of surrender made by the assessee but also after disbelieving the genuineness of the....
December 7, 2017 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - Mere issuance of a cheque that was subsequently cancelled and returned without ever being ever presented for encashment and......
December 7, 2017 Case Laws Income Tax

Addition u/s 68 - the creditworthiness of the investors could never be established once it was found that there was no person existing who may have entered into such a transaction - HC
December 7, 2017 Case Laws Income Tax

Exempted capital receipt u/s 12 - when the development fee received by the assessee is not voluntary but it is a compulsory charge on the students then the same cannot......
December 7, 2017 Case Laws Income Tax

Additions u/s 69 - Unexplained investments - undervaluation - AO could not tax the said amounts merely based upon the DVO's report in the absence of any corroborative......
December 7, 2017 Case Laws Income Tax

Penalty proceedings u/s 271(1)(b) - non-compliance of statutory notices - it was difficult to comply to the various notices on short dates - compliances had been made......
December 7, 2017 Case Laws Income Tax

The assessee was not a resident in India in terms of section 6 and was therefore, neither required to file any return of income in India not any income can be brought to....

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