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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 3151 to 3200 of 5999 Records

1 ....60 61 62 636465 66 67 68........ 120

February 9, 2019 Case Laws Service Tax

Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return would not amount to suppression of facts, with intent to defraud Government revenue, unless it is......
February 9, 2019 Case Laws Service Tax

Penalty u/s 78 of FA - even if the appellant subsequently pays the amount on being pointed out by the department, along with interest, imposition of penalty under......
February 9, 2019 Case Laws Central Excise

CENVAT Credit - inputs - pipeline fabrication work - EOU crane - electrical installation - earthing connection - insulation of acid plant etc. - the same cannot be......
February 9, 2019 Case Laws Central Excise

CENVAT Credit - input services - Fees paid by the appellant for site visit by officials of CII - Though in the invoices it stated that these are management consultancy......
February 9, 2019 Case Laws Central Excise

Transfer of credit - Rule 10 of CENVAT Credit Rules - merging of units - availment of credit on capital goods - Rule 10 do not mandate for any separate written......
February 9, 2019 Case Laws Central Excise

Classification of Henna Powder - deemed manufacture - repacking from bulk in unit packs - the product is a beauty or make up preparation for application on the hands. In....
February 9, 2019 Case Laws VAT and Sales Tax

Extenuation of period of Limitation - Period for reopening of an assessment was already expired - extending the period of limitation from 5 years to 6 years to be not......
February 9, 2019 Case Laws Indian Laws

Dishonor of Cheque - cheque bearing the signature of petitioner - The contentions for the petitioner that the petitioner was not a Director at the time of signing of the....
February 9, 2019 Case Laws Indian Laws

Dishonor of Cheque - Examination of handwriting contained in the impugned cheque - once the accused has taken a defence that he has never issued any cheques in favour of....
February 8, 2019 News GST

GST Revenue Collections and revised estimate for the Year 2018-2019
February 8, 2019 News Indian Laws

Collection of revenue from Direct and Indirect Taxes
February 8, 2019 Notifications SEZ

Special Economic Zones (Amendment) Rules, 2019
February 8, 2019 Circulars Customs

Union Budget 2019-20- Filing of Bills of Entry
February 8, 2019 Circulars FEMA

External Commercial Borrowings (ECB) Policy – ECB facility for Resolution Applicants under Corporate Insolvency Resolution Process
February 8, 2019 Case Laws GST

Jurisdiction - power of respondent to seal the business premises - proper authorization - access to the business premises was not denied by the petitioner - Revenue......
February 8, 2019 Case Laws GST

Levy of tax on construction activities - value of the land at one-third of the total amount charged - Constitutional validity of entry 5(b) of Schedule II to the GST......
February 8, 2019 Case Laws Central Excise

CENVAT Credit - only education cess paid under sub-section (5) is outside the purview of Cenvat Credit Rules and Secondary & Higher Education cess and are not attached......
February 8, 2019 Case Laws Indian Laws

Appointment to the post of Company Secretary in Respondent company - requirement of requisite five years’ experience for the post of Company Secretary - Her appointment.....
February 8, 2019 Case Laws Indian Laws

Whether the Arbitrators could award any interest in view of Clauses 50 and 51 of the General Conditions of Contract (GCC) which governed the terms between the parties? - Held NO
February 8, 2019 Case Laws Income Tax

Depreciation on the asset ‘Right to Collect Toll’ - he benefit of depreciation @25% on the intangible asset designated by the assessee as “Right to Collect Toll” allowed.
February 8, 2019 Case Laws Income Tax

Validity of assessment - Special audit u/s 142(2A) - period of limitation - Since the foundation is removed, the super structure i.e. the assessment order must fall.
February 8, 2019 Case Laws Income Tax

Penalty levied u/s. 271D r.w.s. 273B - reasonable cause for the assessee to accept loan over ₹ 20,000/- in cash - levy of penalty confirmed.
February 8, 2019 Case Laws Income Tax

Correct Head of income - rental income from Operating Family Entertainment Center cum Mall and Maintenance Charges - Income from House Property or Profit and Gains from.....
February 8, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Discrepancy or deficiency in the closing stock of the assessee - the mere addition on account of valuation of closing stock by adopting a......
February 8, 2019 Case Laws Income Tax

Disallowance on an ad-hoc basis - in the absence of necessary documentary evidence the AO had no alternative except to make the disallowance on an ad-hoc basis.
February 8, 2019 Case Laws Income Tax

TP adjustment - Enhanced deduction u/s.10A - as per Section 92C(4) of the Act, TP addition has to be separately done, whatever may be the addition in respect of other......
February 8, 2019 Case Laws Income Tax

Disallowance of salary paid to directors u/s 40A(2) - Neither of the lower authorities has taken into account assessee’s business requirement of availing its directors’.....
February 8, 2019 Case Laws Income Tax

Assessment of capital gain for HUF - purchase of family property - whether the property belongs to Hindu Undivided Family even though the document was registered in the.....
February 8, 2019 Case Laws Income Tax

Reopening of assessment - the fact that assessee had a PE in India and that there was an understatement of income to the extent of sale receipts received by assessee......
February 8, 2019 Case Laws Customs

Stay on recovery - Encashment of Bank Guarantee - Import of High Density Polyethylene (HDPE) - addition of carbon black - stay granted.
February 8, 2019 Case Laws Central Excise

CENVAT Credit - input service distributor (IDS) - an ISD is authorized to distribute the Cenvat credit of service tax only to its own unit and not to the job worker - a.....
February 7, 2019 Case Laws Income Tax

Application for settlement of cases - scope of the term ‘related person’ in the ‘specified person’ - even the provisions of Section 13 of the General Clauses Act to read....
February 7, 2019 Case Laws Income Tax

Allowable deduction u/s 37 - reinsurance premium paid to non-resident - while restoring the matter before ITAT, HC directed that, the assessee and the Revenue are not......
February 7, 2019 Case Laws Income Tax

Allowable deduction u/s 37 - ITAT observed that reinsurance payments to non-residents are prohibited by law and therefore hit by Explanation 1 to section 37 of the Act?.....
February 7, 2019 Case Laws Income Tax

Disallowance of remuneration paid to working partners - instead of specified remuneration in the partnership deed, it is linked to provisions of section 40(b)(v) income.....
February 7, 2019 News Indian Laws

Sixth Bi-monthly Monetary Policy Statement, 2018-19 Resolution of the Monetary Policy Committee (MPC) Reserve Bank of India
February 7, 2019 Case Laws Income Tax

Bad debts - Advance given to Subsidiary Company for Job work - The subsidiary company was in absolute financial stringency and there was no possibility of any recovery......
February 7, 2019 Notifications Customs

Customs Brokers Licensing (Amendment) Regulations, 2019
February 7, 2019 Circulars Income Tax

Monetary limits for filing/ withdrawal of Wealth Tax appeals by the Department before ITAT, HCs and SLPs/appeals before SC through extending the scope of Circular 3 of......
February 7, 2019 News Indian Laws

Cabinet approves establishment of a unified authority for regulating all financial services in International Financial Services Centres (IFSCs) in India through......
February 7, 2019 News Indian Laws

Cabinet approves Abolition of Institution of Income-Tax Ombudsman and Indirect Tax Ombudsman
February 7, 2019 News Indian Laws

Cabinet approves Proposal for Official Amendments to the Banning of Unregulated Deposit Schemes Bill, 2018
February 7, 2019 News GST

GOODS AND SERVICE TAX CONCEPT & STATUS - AS ON 1st FEBRUARY, 2019
February 7, 2019 Case Laws Income Tax

Mandation of linkage of PAN with Aadhar - Permission to file Income Tax returns (ITR) without complying with the condition of providing Aadhar Card registration number......
February 7, 2019 Case Laws Income Tax

Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.
February 7, 2019 Case Laws Income Tax

Rectification of mistake - impact of subsequent decision passed by the High court after the order of assessment - rectification under Section 154 of the Act of 1961 is......
February 7, 2019 Case Laws Income Tax

Disallowance of deduction u/s 80-IC - Though the findings of facts by the AO were reversed by the CIT(A), and in turn were set aside by the ITAT, that ipso facto does......
February 7, 2019 Case Laws Income Tax

Nature of expenditure - revenue or capital - construction, equipping, operation and maintenance of two berths on Build, Operate and Transport (BOT) basis in the Vaizag......
February 7, 2019 Case Laws Customs

Valuation of imported goods - Hot Rolled Coils (HR Coils) - Merely because the assessee failed to submit any payment certificate or Bill of Exchange, the Assessing......
February 7, 2019 Case Laws Customs

EPCG Scheme - non-installation of capital goods at the place indicated - The objectives of the notification, and indeed of the export promotion scheme in the Foreign......

1 ....60 61 62 636465 66 67 68........ 120

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

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

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

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...