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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 2401 to 2450 of 5999 Records

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February 19, 2020 Case Laws Income Tax

Addition u/s 68 - old outstanding sundry credit balances - the expression “any previous year” to mean as not referring to all the previous years, but, the previous year.....
February 19, 2020 Case Laws Income Tax

Deduction u/s 10B - manufacturing activity or not - export of handicraft items of dried parts of plants - apart from cleaning and grading, the assessee had taken further....
February 19, 2020 Case Laws Income Tax

Exemption u/s 10(23A) to Bar Council - After formation of the new State of Chhattisgarh, pursuant to the Act of 2000, the erstwhile Bar Council came to be separated as......
February 19, 2020 Case Laws Income Tax

Additions made on the basis of loose papers found and impounded from the premises of the assessee - Presumption u/s 292C - CIT(A) applying the telescoping reduced the......
February 19, 2020 Case Laws Income Tax

Deduction u/s 80IA - Whether process of converting raw Urad into Urad Dhal was a manufacturing activity ? - the process of converting raw Urad into Urad Dhal is a......
February 19, 2020 Case Laws Income Tax

Action on the complaint of the petitioner sent through speed post - Request for necessary investigation may be done against private respondents - Writ of Mandamus -......
February 19, 2020 Case Laws Income Tax

Prosecution u/s 276C and 277 - Petitioner’s case deserves to be considered by the respondents in the light of the liberalised policy since the petitioner’s application......
February 19, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - if in the course of such reassessment, the 2nd respondent assessing officer finds any other reasons for justifying reopening of the......
February 19, 2020 Case Laws Income Tax

Higher depreciation on internal road laid for approach to windmills - when the roads in question are integral part of the installation work of the wind-mill, the same is....
February 19, 2020 Case Laws Income Tax

Validity of reopening of assessment - action of AO in completing the assessment without providing a copy of reasons recorded u/s 148(2) - The requirement of supply of......
February 19, 2020 Case Laws Income Tax

Deduction u/s. 80IA - the assessee shall not be entitled for benefit of deduction u/s. 80IA(4) of the Act with respect to the profit earned by supplying and erection of.....
February 19, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - forex loss was claimed as revenue expenditure - inadvertent claim of expenditure would not, ipso facto, amount to concealment of income......
February 19, 2020 Case Laws Customs

Penalty u/s 112(b)(i) of the Customs Act - smuggling - Chinese crackers - The entire case of the Revenue is based upon the retracted statements of the co noticees. It is....
February 19, 2020 Case Laws Companies Law

Oppression and Mismanagement - siphoning of funds - The act of the appellant is certainly a negligent act but there is no material on record to infer that he has acted......
February 19, 2020 Case Laws Service Tax

Levy of Service tax - Validity of order of CESTAT - a function which has to be left to the assessing authorities had been undertaken by the learned CESTAT in a manner,......
February 19, 2020 Case Laws Service Tax

Demand of service tax - case of petitioner is that there is not only delay of six months from conclusion of the argument till pronouncement of order but because of this.....
February 19, 2020 Case Laws Service Tax

Invocation of Extended period of Limitation - presence of two views as whether the service provided by the respondent is Management or Business Consultancy or not - It......
February 19, 2020 Case Laws Central Excise

Validity of Show Cause notice (SCN) issued - erroneous refund granted - If the exercise of jurisdiction u/s 11A of the Act was to be hooked or hinged upon the provisions....
February 19, 2020 Case Laws Central Excise

Classification of goods - Maize Starch Powder (MSP) - the impugned order relying upon the report of the Departmental Chemical Examiner who had given his personal opinion....
February 19, 2020 Case Laws Central Excise

Clandestine removal - shortages of the finished goods - discrepancies in the RG-1 Register with the production slips - there is no corroborative evidence in the shape of....
February 18, 2020 Circulars Companies Law

Filing of forms in the Registry (MCA-21) by the Insolvency Professional (Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator) appointed......
February 18, 2020 Notifications Indian Laws

Ministry Of Finance declares GST Database & infrastructure installed at GSTN as protected - Notification
February 18, 2020 Case Laws GST

Validity of order passed against a deceased - Section 93 of CGST Act not followed - - series of assessment orders rendered as late as in March 2019 has been passed as......
February 18, 2020 Case Laws GST

Reopening of portal for filing of Form Tran-1 - transitional credit - transition to GST regime - GST is in a nascent stage - the time lines set out for transition of......
February 18, 2020 Case Laws GST

Levy of Interest on belated payments - Section 50 of CGST Act - Proviso to Section 50(1), as per which interest shall be levied only on that part of the tax which is......
February 18, 2020 Case Laws Income Tax

Seeking withdrawal of the Look Out Circular (LOC) - Income tax inquiry proceedings against the Chartered Accountant (CA) in the matter of Punj Lloyd Group - The issuance....
February 18, 2020 Case Laws Income Tax

Late payment of employee's contribution towards PF, ESIC - additions by invoking provisions of Section 36(1)(va) read with Section 2(24)(x) - Finding recorded by the......
February 18, 2020 Case Laws Income Tax

FTS in the given case would be taxed at the beneficial rate of 15% on gross receipts as provided in Article 13(2) of the India-UK DTAA. - the tax liability borne by GRSE....
February 18, 2020 Case Laws Income Tax

Validity of making a reference to the DVO u/s 142A - unexplained expenditure u/s 69C - ejection of books of accounts is a pre-condition for making a reference to DVO and....
February 18, 2020 Case Laws Income Tax

Addition with respect to interest on FD with banks on account of difference of amount reflected in form 26AS and amount disclosed in the return - Merely because the......
February 18, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - suo moto disclosure of income before detection by the AO - It is the settled law that the belated return cannot be revised under the......
February 18, 2020 Case Laws Income Tax

Non-collection of TCS - since the assessee does not have any manufacturing or mechanical working processes, the scrap as defined in the said section cannot be generated.....
February 18, 2020 Case Laws Income Tax

Deduction u/s 80O - any income received by the assessee from the Government of a foreign State or foreign enterprise in consideration for the useoutside India of any......
February 18, 2020 Case Laws Income Tax

Nature of land sold - capital asset u/s 2(14) or agricultural land - If the previous owner did not carry out agricultural activity on an agricultural land, however did......
February 18, 2020 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment made for purchase of land to farmers situated in rural area exceeding the prescribed threshold - the transaction and it being free....
February 18, 2020 Case Laws Income Tax

Characterization of income - Transfer of Carbon Credits - the receipt on the sale of carbon credits is liable to be treated as capital receipts, admittedly, the......
February 18, 2020 Case Laws Income Tax

LTCG - exemption u/s 54EC - terminology of “Month” in the context of provisions of section 54EC - the term “Month” means calendar month (and not period of thirty days),.....
February 18, 2020 Case Laws Income Tax

Assessment u/s 153C - addition u/s 68 - Merely because regular books, of other persons are found with searched persons assumption of jurisdiction by AO of Other persons.....
February 18, 2020 Case Laws Customs

Interpretation of Statute - imposition of interest - The retrospective levy is not intended and the amendment in Law is a substantive provision for making a provision......
February 18, 2020 Case Laws Customs

Illegal attempt for exportation - It appears that the investigation agency could not prove beyond doubt that the goods were actually attempted to export illegally to......
February 18, 2020 Case Laws Companies Law

Principal of casus omissus - Amalgamation of the Limited Liability Partnership firm into Private Limited company - The principal of casus omissus cannot be supplied by......
February 18, 2020 Case Laws Service Tax

Whether provisions of hostel facility and sale of books are to be combined with provisions of commercial training or coaching service as bundled service? - it is not......
February 18, 2020 Case Laws Service Tax

Refund of accumulated credit - export of services - With the numerator and denominator being identical, the eligible accumulated credit would have to be sanctioned in......
February 18, 2020 Case Laws Service Tax

Imposition of penalties - service tax alongwith interest was paid before issuance of SCN - provisions under Sub-section (3) to said Section 73 are not applicable where......
February 18, 2020 Case Laws Service Tax

Nature of activity - manufacture or service - re-treading of old tyres - ince the activity of appellant is amount to manufacture, it is a subject matter of Central......
February 18, 2020 Case Laws Central Excise

Interest on delayed refund - area based exemption - there was no distinction between refund under Area Based Exemption Notification and other refunds u/s 11B and......
February 18, 2020 Case Laws Central Excise

Power to review of the refund order - Period of limitation - there are no merits in the contentions of the appellant (revenue) that the review could not be completed......
February 18, 2020 Case Laws Central Excise

Exemption to specified goods of chapters 50 to 63 - Textile and garments - fixation of Brand Name - the markings on jute bags were under compulsion of law and meant for.....
February 18, 2020 Case Laws Indian Laws

Dishonor of Cheque - the defence as raised by the petitioners in the petition requires evidence, which cannot be appreciated, evaluated or adjudged in the proceedings......
February 17, 2020 Case Laws GST

GST evasion / input tax credit - Jurisdiction - power of inspection, search and seizure of Police / authorities - without invoking the provisions of Section 67 of the......

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