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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 2751 to 2800 of 5999 Records

1 ....52 53 54 555657 58 59 60........ 120

February 1, 2020 Case Laws Income Tax

Eligibility of exemption u/s 11 - education - safety training programme - multifaceted activities in the form of handbook/literature published together with stated......
February 1, 2020 Case Laws Customs

Return of bond and bank guarantee given for the purpose of provisional release at the time of clearance of goods - In view of the statements made by learned counsel for.....
February 1, 2020 Case Laws Customs

Release of seized consignments for purposes of re-export - the demurrages are bound to be paid by the petitioner in accordance with law.
February 1, 2020 Case Laws Customs

Interest on account of delayed sanctioned of refund - The amount of deposit during investigation has been taken illegally and retained by the Department due to callous......
February 1, 2020 Case Laws Customs

Import of low Aromatic White Spirit - The Foreign Trade Policy has not provided for restriction by any other importers than State Trading Enterprises to import the same.....
February 1, 2020 Case Laws Customs

Relinquishment of title to the goods lying uncleared - Relinquishment of title to the goods is not permissible to goods that have already been cleared. Consequently, the....
February 1, 2020 Case Laws Central Excise

Clandestine removal - on the basis of third party records - As Revenue has failed to produce any supporting evidence in their favour, therefore, the charge of......
February 1, 2020 Case Laws Central Excise

Closure of proceedings on the ground that appellant has waived their right to a written show cause notice - appellant deposited the demand with interest and penalty......
February 28, 2019 Notifications FEMA

Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) (Amendment) Regulations, 2019
February 28, 2019 Notifications Customs

Sea Cargo Manifest and Transhipment Regulations, 2019 - Further Postponed till 1-8-20219
February 28, 2019 Notifications Customs

Courier Imports and Exports (Clearance), Amendment, Regulations, 2019 - Form Courier Shipping Bill –V
February 28, 2019 Notifications Customs

Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2019 - Form C for Courier Bill of Entry – XII (CBE-XII) for Samples and......
February 28, 2019 Circulars Customs

Turant Customs-Next generation reform for Ease of Doing Business
February 28, 2019 Circulars FEMA

Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities
February 28, 2019 Circulars Customs

Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory
February 28, 2019 Case Laws GST

Classification of goods - Bags/Sacks - in the absence of any definite material mentioned for the fabric, the General Rules for the Interpretation of the First Schedule......
February 28, 2019 Case Laws GST

Classification of supply - service to the students for lodging along with food under MOU with the school / college - Applicant is not an educational institution -......
February 28, 2019 Case Laws GST

Input tax Credit - ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948 - Not falling within the exception carved out....
February 28, 2019 Case Laws GST

Classification of supply - setting up a project in the school under BOOT model basis - supply of goods and services including training - challenge to AAR Decision -......
February 28, 2019 Case Laws Income Tax

Addition u/s 43B - conversion of unpaid interest into a funded interest loan treating the same as interest payment - The Appellate Authority, ITAT and the High Court......
February 28, 2019 Case Laws Income Tax

The mere fact that the respondent did not earn any income on its investment made, the interest expenditure would not cease to be an expenditure incurred for business.
February 28, 2019 Case Laws Income Tax

Refusal of exemption u/s 10(22) - the acquisition of property in the name of individuals is indicative of the fact that the profits of the institution was being used for....
February 28, 2019 Case Laws Income Tax

Income from house property - annual letting value (ALV) of the unsold units of properties lying as stock in trade - taxing hypothetical income - there is no rationale in....
February 28, 2019 Case Laws Customs

Supplies to a Special Economic Zone (SEZ) unit - Filing of Bill of Exports is not a mere formality but serves as a valuable check for ensuring that the goods deemed to......
February 28, 2019 Case Laws Customs

Mis-declaration the consignment imported - demand of duty of past consignments (import) with the live consignment - since the assessment was not provisional and not......
February 28, 2019 Case Laws Insolvency and Bankruptcy

Initiation of corporate insolvency resolution process - lapses on the part of CD in not complying with the direction in section 8(2)(a) of the Code of 2016 cannot be......
February 28, 2019 Case Laws Service Tax

Place of supply of service - export or not - developing seeds of new varieties and hybrids - entire activity is done in India, report is send to overseas client - The......
February 28, 2019 Case Laws Service Tax

Demand of service tax cannot be confirmed merely on the basis of Form 26AS (TDS statement) - Without looking into the books of accounts, nature of such transactions......
February 28, 2019 Case Laws Central Excise

Recovery of excise dues - it was not open to the department to invoke provision of Section11 to rope in the subsequent purchaser of the property by misconceiving it to......
February 28, 2019 Case Laws Central Excise

The supply of goods as free replacement in respect of the damaged or expired goods has to be on payment of duty.
February 28, 2019 Case Laws Central Excise

Valuation - Extended period of limitation - appellants willfully misdeclared the scheme as that of quantity discount, without passing on the benefit of said quantity......
February 28, 2019 Case Laws VAT and Sales Tax

Input tax credit - Whether the dealer who applied for registration in the midst of the year could claim input tax credit for the business carried on previous to such......
February 28, 2019 Case Laws Income Tax

Valuer assigned separate valuation to different parts of unit for arriving at a proper valuation for transfer of the entire unit in the valuation report of the unit......
February 28, 2019 Case Laws Income Tax

Security deposit for lease - The character of the amount once shown as a capital nature will remained so even same was forgone due to dispute - cannot be treated as revenue expenditure.
February 28, 2019 Case Laws Income Tax

Disallowance of Corporate Social Responsibility (CSR) - Explanation 2 inserted in the section 37 (1) w.e.f. 01/04/15 and is prospective in nature.
February 28, 2019 Case Laws Income Tax

Increase of general reserve due to Composite Scheme of Arrangement and Amalgamation of the assessee-company is neither a benefit nor a perquisite nor it is arisen out of....
February 28, 2019 Case Laws Income Tax

Section 47(vii) as amended by Finance Act 2012 is retrospective in nature - Section 56(2)(viia) cannot be applied in respect of transaction where the transfer in the......
February 28, 2019 Case Laws Income Tax

Professional charges paid for defending criminal case against an employee committed as a person in personal capacity is not allowable as deduction u/s 37
February 28, 2019 Case Laws Income Tax

Disallowance of expenditure for non-deduction of TDS - According to second proviso to section 40(a)(ia), if amount which is in dispute has already been offered to tax by....
February 28, 2019 Case Laws Income Tax

Foreign exchange gain on “Long Term Loan and Advance” be a capital accretion, should not be considered as taxable income.
February 28, 2019 Case Laws Income Tax

Claim of set off of brought forward losses - Conditions prescribed u/s 72A - Relaxation of the conditions from the CBDT - scheme of amalgamation - CIT(A) corrected......
February 28, 2019 Case Laws Income Tax

If derivative transactions on the spot market are delivery based and not speculative in nature, claim of bad debt written off u/s 36(1)(vii) are allowable subject to......
February 28, 2019 Case Laws Income Tax

Assessment order u/s 153C in without approval of Joint Commissioner u/s 153D is null and void and is liable to be quashed.
February 28, 2019 Case Laws Income Tax

Once High court directed to settlement commission (ITSC) to proceed with the matter, the assessment orders passed by the AO become infructuous and now the jurisdiction......
February 27, 2019 Circulars Income Tax

Extension of due date for filing of ITRs/Audit Report for the A.Y. 2018-19 in respect of Kerala Region
February 27, 2019 Notifications FEMA

Foreign Exchange Management (Export and import of Currency) (Amendment) Regulations, 2019
February 27, 2019 Notifications Customs

Implementation of increased customs duty on specified imports originating in USA postponed from 2nd March, 2019 to 1st April, 2019
February 27, 2019 Circulars DGFT

Amendments in the Appendix 3B, Table 2 of the Merchandise Exports from India Scheme (MEIS)
February 27, 2019 Case Laws GST

Input Tax credit (ITC) - Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business......
February 27, 2019 Case Laws GST

Input Tax credit (ITC) - provision of housing to its employees by the assessee is nothing but a perquisite - ITC shall not be allowed in respect of tax paid on goods and....

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H: Tax exemption limit for leave encashment: Local authorities' employees...

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H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...