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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 3051 to 3100 of 5999 Records

1 ....58 59 60 616263 64 65 66........ 120

February 15, 2019 Case Laws Income Tax

TDS u/s 192 - exemption towards leave encashment - There is no reason for them to think that its estimate of employee’s income under the head “Salaries” was incorrect as....
February 15, 2019 Case Laws Income Tax

The loss arising on account of cancellation of forward contract would also be a business loss and therefore the assessee is entitled to claim the said loss in his books of accounts.
February 15, 2019 Case Laws Income Tax

Benefit of section 11 & 12 - conversion of loans to the corpus donations - these amounts having been accepted as genuine loans in the earlier years and having been......
February 15, 2019 Case Laws Income Tax

TDS u/s 195 - professional services - Fees for Technical Services (FTS) - the definition of “Fees for Technical Services” has to be given a restrictive meaning similar......
February 15, 2019 Case Laws Income Tax

Reopening of assessment - addition u/s 68 - ex-parte order passed by the CIT(A) - non service of notice to the address of advocate - matter restored before CIT(A)
February 15, 2019 Case Laws Customs

Refund of Customs Duty - mistake in the bills of entry committed by CHA - though officers can not rectify the mistake in the BE, they can consider the refund u/s 27.
February 15, 2019 Case Laws Service Tax

Vires of Section 67 in Chapter V of the Finance Act, 1994 (Act 32 of 1994) - Valuation - inclusion of expenses and salaries paid to the Security Guards and the statutory....
February 15, 2019 Case Laws Service Tax

Cenvat Credit - input services - advertising service was obtained through agents - The finding of the Commissioner Appeals for holding that impugned services are......
February 15, 2019 Case Laws Service Tax

Nature of activity - It is hard to hold that sweeping of roads or cleaning of drains cannot be considered as cleaning services as claimed by the appellant
February 15, 2019 Case Laws Service Tax

Port services or not - It is a percentage of that, which the IGTPL pays to CPT, in lieu of surrendering their rights to carry out and provide port services in the......
February 15, 2019 Case Laws Central Excise

Recovery of amount collected by appellant from their customers - It cannot be accepted that delay in taking up the adjudication proceedings denovo would vitiate the......
February 15, 2019 Case Laws Central Excise

CENVAT Credit - various input services - Restaurant Services - short term accommodation services - since these services are related to business, credit allowed.
February 15, 2019 Case Laws Central Excise

CENVAT Credit - input services - the construction service relating to modernisation, renovation and repair of the factory continued to be within the meaning of ‘input......
February 15, 2019 Case Laws Central Excise

Claim of exemption for Parts of Electric Motors cleared to various zones of the Railways for use as spare parts - the benefit of N/N. 67/86 will not be available in......
February 14, 2019 Notifications Money Laundering

Prevention of Money-laundering (Maintenance of Records) Amendment Rules, 2019
February 14, 2019 Circulars DGFT

Amendment in Standard Input - Output Norms (SION) at S. No. E-92 for export product "Groundnut Kernels"
February 14, 2019 Case Laws Income Tax

Undisclosed investment u/s 69 - it is not open to the Assessing Officer to draw inferences from the document by interpreting the words “Sh” to mean cash payment and “Q”.....
February 14, 2019 Case Laws Income Tax

TPA - Application of the proviso to Section 92C(2) - ALP determination - option available to an assessee in the fixation of the arms length price [ALP for brevity] under....
February 14, 2019 Case Laws Income Tax

Transfer pricing adjustment - most appropriate method - CUP method was not correct method - AO directed to apply TNMM method to benchmark the international transactions.....
February 14, 2019 Case Laws Income Tax

Treating the appellant as ‘Pacca Arthatia’ instead of ‘Kachha Arahtia’ as shown and claimed by the appellant - Income from the business as trader or commission agent -......
February 14, 2019 Case Laws Income Tax

PE in India - Grouting activities - he establishment of PE in India is in respect of each assessment year only. Moreover, there is no bar in carrying on the activities......
February 14, 2019 Case Laws Income Tax

Assessment u/s 153A - addition made of share application received u/s 68 - None of the material gathered by the Assessing Officer can be categorized as incriminating......
February 14, 2019 Case Laws Customs

Import of Prohibited goods or not - DGFT lays down the policy as to whether import of a certain item is free or prohibited. This obviously cannot be decided after the......
February 14, 2019 Case Laws Customs

Refund of duty - Principles of unjust enrichment - appellant has not included customs duty element (CVD and SAD) on the goods imported in the cost of their manufacture......
February 14, 2019 Case Laws Customs

Import of machinery - Electronic Sensor Paver Vogele – the machines in question are capable of laying bituminous pavement from 3 meters to 6 meters i.e. less than 7......
February 14, 2019 Case Laws Service Tax

CENVAT Credit - exempt service or not - as the activity of managing investments suffers service tax liability under life insurance services, the same cannot be said to......
February 14, 2019 Case Laws Service Tax

Refund of accumulated CENVAT Credit - export of services - appellant has a huge credit which is now lying with the Revenue; the appellant has surrendered its Service Tax....
February 14, 2019 Case Laws Service Tax

Adjustment of excess paid service tax against future liability - the matter remanded back to prove their claim that excess service tax was paid by them during the......
February 14, 2019 Case Laws Service Tax

Merely entering the figures under the wrong heading in their returns with no revenue implication whatsoever and no intention to evade payment of taking duty or taking......
February 14, 2019 Case Laws Service Tax

Classification of services - IATA agent - The difference between sale price and the purchase price of the cargo slot is sought to be brought within the ambit of......
February 14, 2019 Case Laws Service Tax

Classification of services - the activity undertaken i.e. transportation of coal from pit–heads to the railway sidings within the mining areas is more appropriately......
February 14, 2019 Case Laws Central Excise

CENVAT Credit - the benefit of doubt goes in favour of the appellant and moreover non recording of manufacturing of dies in RG-23A Part-1 register and ER-1 returns is......
February 14, 2019 Case Laws Central Excise

Determination of rate of duty - relevance of the expression ‘place of removal’ in determination of duty liability on 'ropes of plastic' - The 'place of removal' is......
February 14, 2019 Case Laws Income Tax

Penalty u/s 271AAA - Revenue failed to question the assessee while recording his statement u/s 132 (4) as regards the manner of deriving such income, the Revenue cannot.....
February 13, 2019 Circulars SEBI

Framework for utilization of Financial Security Deposit (FSD) available with Clearing Corporations and WDRA
February 13, 2019 Case Laws Income Tax

Penalty - excessive claim of wastage - The additions made, to the extent confirmed by this Court, definitely leads to a finding of inaccurate particulars having been......
February 13, 2019 Case Laws Income Tax

Loss occurred on the purchase and sale of the units - The loss claimed by the assessee on the sale of securities shall be allowed without any dis-allowance made under......
February 13, 2019 Case Laws Income Tax

Nature of land sold - Though the certificate may state that there is no cultivation carried on the lands as per the land records, there is nothing on record to show that....
February 13, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - disclosure of income during survey - had it been the intention of the appellant to disclose the income voluntarily then the assessee would have......
February 13, 2019 Case Laws Income Tax

Charitable activity - The advance made to employees of the trust, in fact, enables the assessee-trust to carry on the charitable object effectively and efficiently -......
February 13, 2019 Case Laws Income Tax

Rate of tax - royalty income earned by the assessee from its Indian Associated Enterprises, pursuant to an agreement dated 01-04-2008, should be charged to tax at 10.5060%.
February 13, 2019 Case Laws Income Tax

Delay in remittance of TDS - method and manner of calculation of interest - the term ‘month’ must be given the ordinary sense of the term i.e. 30 days of period and not.....
February 13, 2019 Case Laws Income Tax

Grant of registration u/s 12AA - non-disposal of application within a period of six months amounts to deemed grant of registration on the expiry period of six months......
February 13, 2019 Case Laws Income Tax

Unexplained cash credit u/s 68 - share application money - amount was received during the earlier years - entries made during the current year for converting deposits......
February 13, 2019 Case Laws Income Tax

Gain earned as acquired from IPO (Public issue) - The intention of the assessee gets manifested from the fact that the scrips have been sold within a very short span of.....
February 13, 2019 Case Laws Customs

Requirement with the pre-deposit - Appellate Tribunal was well within his jurisdiction in dismissing the appeal on the ground of noncompliance of stay order
February 13, 2019 Case Laws Service Tax

SEZ Unit - refund of service tax paid - condition of approval from UAC is not a mandatory requirement as per SEZ Act vide Section 51 of the SEZ Act which has an......
February 13, 2019 Case Laws Service Tax

Penalty u/s 76 and 78 of FA - the act of appellant of concealing relevant documents despite being afforded with the opportunity is definitely a positive act on his part.....
February 13, 2019 Case Laws Service Tax

Refund of service tax - intermediary services or not - In the present case, the appellant has directly provided services to the foreign clients and not acted as an......
February 13, 2019 Case Laws Central Excise

CENVAT credit - common inputs - it cannot be said that the goods manufactured and cleared under exemption were manufactured from all the inputs which were used......

1 ....58 59 60 616263 64 65 66........ 120

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