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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3501 to 3550 of 5778 Records

1 ....67 68 69 707172 73 74 75........ 116

December 3, 2017 Case Laws Income Tax

Assessment of trust as AOP - exclusion of Corpus funds - all the voluntary contributions received by the assessee are taxable within the meaning of section 2(24)(iia) of....
December 3, 2017 Case Laws Income Tax

Transactions through Credit cards - unexplained purchases - The claim of the assessee that he was returning the goods back to the seller at the 3% discount to generate......
December 3, 2017 Case Laws Income Tax

Addition of interest - accrual of interest - Inter-corporate deposits - it cannot be said that interest has accrued to the assessee during the year when the......
December 2, 2017 Case Laws Income Tax

The donations received for specific purpose of acquiring the capital assets are tied up grants and cannot be treated as income u/s 2(24)(ii)(a) - AT
December 2, 2017 Case Laws Income Tax

Transfer of case u/s 147 - Deemed service of notice u/s 148 - AO never acquired jurisdiction over the assessee. Therefore, section 292BB does not come to the aid of the.....
December 2, 2017 Case Laws Income Tax

Principle of mutuality - assessee club has been formed under the control of Haryana Urban Development Authority (HUDA) - ITAT allowed the benefit of Principle of......
December 2, 2017 Case Laws Income Tax

Adding net profit and share premium sum u/s 68 - there can be no straitjacket formula for determining share premium which depends upon current strength and future......
December 2, 2017 Case Laws Customs

Classification of Concentrated Mineral Drops (CMD) - CMD imported by the appellant will not merit classification under 21069099. - would merit classification under CTH 30045020 - AT
December 2, 2017 Case Laws Customs

Penalty on CFS - smuggling of prohibited goods - Being the custodian of the goods, the appellant cannot wriggle out of the responsibility by saying that they had......
December 2, 2017 Case Laws Customs

DTA clearance by SEZ - who is liable to pay duty - the goods got cleared from the SEZ unit of Anita exports and was examined in the DTA wherein some discrepancy were......
December 2, 2017 Case Laws Companies Law

Corporate Insolvency Resolution Process - a 'Power of Attorney Holder' is not competent to file an application on behalf of a 'Financial Creditor' or 'Operational......
December 2, 2017 Case Laws Service Tax

BAS - The appellants clearly promoted the business of foreign entity for which they received commission. - These type of activities should be considered as Export of......
December 2, 2017 Case Laws Central Excise

Classification of goods - plastic tanks - tank is a specialised attachment and shape and it clearly shows that it is used for spraying the material in the agricultural......
December 2, 2017 Case Laws Central Excise

Demand of duty of excise - captively manufactured and consumed armoured cable emerges during the course of manufacture of PVC coated armoured cable - the intermediate......
December 1, 2017 Circulars Income Tax

Some of the important issues to be considered while framing scrutiny assessments pertaining to filing of revised/belated returns by assessees, post-demonetisation.
December 1, 2017 Circulars Income Tax

Scope of limited scrutiny - Assessing Officers should abide by the instructions of CBDT while completing limited scrutiny assessments and should be scrupulous about......
December 1, 2017 Case Laws Income Tax

Validity of penalty orders u/s 271AAB - penalty notice issued under Section 274 read with Section 271 - penalty where the search has been initiated - levy of penalty sustained - HC
December 1, 2017 Case Laws Income Tax

The conclusion arrived at by all the authorities below, that new industrial Units cannot carry out substantial expansion to claim benefits envisaged under Section 80 IC.....
December 1, 2017 Case Laws Income Tax

Difference and discrepancy in the stock - inflated statement of stock with the bankers - there is no discrepancy in the stock statements as appearing from the physical......
December 1, 2017 Case Laws Income Tax

Refusal to waive interest u/s 234A, 234B and 234C - disallowance for want of deduction of tax at source u/s 40(a)(ia) - interest cannot be waived - HC
December 1, 2017 Case Laws Income Tax

Interest received from the bank was income in assessee's hands - amount paid by the assessee as interest on the loan that he took from the bank did not reduce his income....
December 1, 2017 Case Laws Income Tax

Inclusion of AY in which search was conducted into the period of 6 assessment years - recording of satisfaction during the next year - assessment for assessment year......
December 1, 2017 Case Laws Income Tax

Validity of assessment u/s 153A - In case the AOwanted to vary the returned of income filed u/s 139. It is trite proposition of law that if no notice has been issued in.....
December 1, 2017 Case Laws Service Tax

Levy of service tax - brokerage received from the RBI for the sale of Government bonds - the lending or borrowing of money by the Government is a sovereign function and.....
December 1, 2017 Case Laws Central Excise

Dismissal of the appeal, on the sole ground that there is a huge pendency involving crores of rupees of revenue and adjudication of lis involving a minor demand of duty.....
December 1, 2017 Case Laws Central Excise

Refund claim - cash refund of cenvat credit - whether the appellant are entitled to refund of Cenvat Credit amount in cash when the credit was reversed on the insistence....
December 30, 2016 Case Laws Income Tax

The security deposit recovered from the members at the time of their enrollment as a club member is refundable on occurrence of the contingencies mentioned in the Rules,....
December 30, 2016 Case Laws Income Tax

When the DRP itself stated that since Indian banks were charging 250 basis points above LIBOR on similar loans, there was no good reason for holding that the loan......
December 30, 2016 Case Laws Income Tax

Entitlement to deduction u/s 10B - assessee is engaged in the business of manufacture of Injection Blow Molding Machines - whether exemption u/s 10B has to be allowed......
December 30, 2016 Case Laws Income Tax

Disallowance u/s 14A - since the assessee has not earned any dividend income and the investments were made only as a strategic investment in wholly owned subsidiary......
December 30, 2016 Case Laws Income Tax

The issue relating to invoking of section 40(a)(ia) was not before the AO at all and in this background, it was imperative for the CIT(A) to have issued an appropriate......
December 30, 2016 Case Laws Service Tax

Business Auxiliary Services - brand promotion of ‘INTEL' and ‘MICROSOFT' - The activity of ‘promotion or marketing of logo or brand’ does not cover under the category of....
December 30, 2016 Case Laws Income Tax

Default u/s 201(1) - failure to deduct TDS - liability to pay interest u/s 201(1A) if the payee of such amounts has files a nil return or a return showing a loss -......
December 30, 2016 Case Laws Service Tax

Valuation - reimbursable expenditure - incurring of certain expenditure on behalf of the principals like placing advertisements for procurement of materials - The......
December 30, 2016 Case Laws Service Tax

Refund - Services provided by the appellant to Foreign Institutional Investors can be termed as export of services as the service tax being a destination based tax, the.....
December 30, 2016 Case Laws Service Tax

BAS - All the activities undertaken by the appellant were a part of the reflection made in the balance sheet and income tax return in which case no suppression or......
December 30, 2016 Case Laws Service Tax

Rejection of refund claim - if M/s Bata India Ltd., did not pay the service tax to the appellant, it is for the appellant to proceed against M/s Bata India Ltd., to......
December 30, 2016 Case Laws Service Tax

Refund of cenvat credit - export of services - since the substantive ground of taking CENVAT credit in the first place being correct would lead to the obvious conclusion....
December 30, 2016 Case Laws Central Excise

Reversal of Cenvat credit on CVD - Having continued to retain the credit after destruction of the same till being pointed out by the department cannot be construed as a.....
December 30, 2016 Case Laws Central Excise

Valuation - Cash discounts - scope of ambit - there will be no need to add back the discounts to the assessable value, even if the same are subsequently recovered - AT
December 30, 2016 Case Laws Central Excise

Refund claim - excise duty paid wrongly - The entry was made debiting the excise duty without actually collecting the excise duty - they have not paid the excise duty......
December 30, 2016 Case Laws Central Excise

Attachment of property - an 100% EOU, vacated the premises before fulfillment of the export obligations - recovery cannot be made from the Lessor by attachment of the property - AT
December 30, 2016 Case Laws Customs

Valuation - rejection on the ground that the Chartered Engineer's certificate issued in the country of export was not acceptable owing to discrepancy with the year of......
December 30, 2016 Case Laws Customs

Valuation of imported goods - Unless there is substantial difference between the declared price and the value determined after market enquiry, loading must be avoided......
December 30, 2016 Case Laws Customs

When the bond does not contain the terms of payment of interest, recovery of interest cannot be made, despite there is a condition of executing the bond not only for the....
December 30, 2016 Case Laws Companies Law

Entitlement to supply of copies of documents - inspection of the documents - Petitioner is not being a shareholder of the company - he is not entitled to seek this......
December 29, 2016 Case Laws Income Tax

Expenses incurred for buy back of shares are revenue expenses because there is no permanent change in the capital structure of the company, nor a benefit of enduring......
December 29, 2016 Case Laws Income Tax

Addition u/s 28(iv) - huge increase in the capital - revaluation of the jewellery - This is merely a book entry passed by the assessee - the auditor who has admitted to.....
December 29, 2016 Case Laws Income Tax

Since the assessment year 1999-2000 and 2000-2001 became final prior to 30th September, 2004, i.e. the introduction of the amended Section 142A, the respondent No.1/ITO.....
December 29, 2016 Case Laws Income Tax

Whether the provisions of Section 36 and Section 43-B are mutually exclusive and the Assessee is legally entitled to claim deduction of employees' contribution to......

1 ....67 68 69 707172 73 74 75........ 116

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