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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 3701 to 3750 of 5999 Records

1 ....71 72 73 747576 77 78 79........ 120

February 2, 2018 Case Laws Income Tax

Effect of section 14A amendment - Expenses related to exempted income - Whether sub-section (2) and sub-section (3) of Section 14A inserted with effect from 01.04.2007......
February 1, 2018 News Indian Laws

Budget 2018-19, budget speech, news, updates with Notifications and Finance Bill 2018 - Clause by Clause
February 1, 2018 Case Laws Income Tax

Benami Transactions - a person, who has no authority to initiate proceedings under the Benami Act or issue orders of attachment under the Benami Act, does so, the very......
February 1, 2018 Case Laws Income Tax

Capital gain - The Builder's agreement with respect to share in land and transfer of land under the impression that land itself has been converted into 'stock in trade'.....
February 1, 2018 Case Laws Income Tax

Penalty u/s 271AAA - sufficient compliance - the language employed in the second exception under Explanation 5 to section 271(1) is, “pays the tax together with......
February 1, 2018 Case Laws Income Tax

Allowable busniss expenditure - Merely because there was some difficulty faced by the assessee in commencing the use of the premises it does not follow that the expenses....
February 1, 2018 Case Laws Income Tax

Grant of approval u/s 10(23C)(vi) - trust runs a college that helps in enhancing the future of students by providing the education and making available the diploma......
February 1, 2018 Case Laws Income Tax

Disallowance of marketing & sales promotion expenses u/s 37(1)- Freebies to Doctors - The pharmaceutical company like the assessee is outside the scope of the circulars.....
February 1, 2018 Case Laws Income Tax

Registration u/s 10(23C)(vi) eligibility - proof of charitable activities - buses were being utilized for the purpose of carrying students from their homes to school and....
February 1, 2018 Case Laws Income Tax

Penalty u/s. 271(1)(C) - defective notice - neither the assessee nor anyone else could make out as to whether the notice u/s. 274 r. w. S. 271 of the Act was issued for.....
February 1, 2018 Case Laws Income Tax

Registration u/s 12A refused - charitable activities - it is militates against the legal principal that the social enterprises cannot be a direct recipient of money from....
February 1, 2018 Case Laws Customs

Refund of SAD - payment of interest on late refund of SAD - Interest would be payable in terms of Section 27A of the Customs Act on refund of SAD - HC
February 1, 2018 Case Laws Companies Law

Validity of order passed by NCLT - The Court is at loss to understand as to how the findings recorded in the arbitration proceedings pending between the respondents......
February 28, 2017 Case Laws Income Tax

Disallowance of capital gains - AO was wrong in treating this transaction as ‘income from other sources’ and making disallowance u/s 68, instead of capital gains as......
February 28, 2017 Case Laws Income Tax

When actual rent received is more than the fair rent the actual rent would be the annual value and therefore the notional interest would not form part of actual rent......
February 28, 2017 Case Laws Income Tax

Un-recorded and un-reconciled traded transaction entered by the assessee as per certificate from BSE vis-à-vis books of accounts maintained by the assessee - net profit.....
February 28, 2017 Case Laws Income Tax

Revision u/s 263 - AO has allowed the claim of the assessee u/s 10(38) without examining whether the security transaction tax (STT) has been paid on the sale of the......
February 28, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - estimation was not made on the basis of unverifiable transactions but the estimation of income was based on specific transactions carried out......
February 28, 2017 Case Laws Income Tax

Revision u/s 263 - the action of the AO accepting the capital gain declared by the assessee as such cannot be faulted per se. The view of the AO on the issue is clearly.....
February 28, 2017 Case Laws Income Tax

Second round of litigation - Once Assessing Officer holds that the sale gives rise to taxability u/s 48 as long term capital gains, the matter ends there. It was no......
February 28, 2017 Case Laws Income Tax

Revision u/s 263 - claim of exemption u/s 54 - the purchases of land do not entitle the assessee for the exemption u/s 54 - Therefore, we fail to understand when the......
February 28, 2017 Case Laws Service Tax

Classification of service - Business Auxiliary Service or not? - Sharing of revenue and expenses - a common pool of resources required for running and maintaining the......
February 28, 2017 Case Laws Service Tax

Printing and preparation of flex boards and subsequent delivery and mounting it in the required premises - whether the activity amounts to taxable activity under the......
February 28, 2017 Case Laws Service Tax

Classification of service - the appellants do not have work order for any mining of coal. The terms of the contract are clear to the effect that they make the site fit......
February 28, 2017 Case Laws Central Excise

Extended period of limitation - reliance upon the earlier circular subsequent to the amendment in the notification - when the very language is kept intact and there is......
February 28, 2017 Case Laws Central Excise

Manufacture - drawing of wire whether amounts to manufacture or not? - recovery u/s 11D - even if any excise duty the assessee collected from the buyers of the goods and....
February 28, 2017 Case Laws Central Excise

Valuation - Job work - merely because the appellant has manufactured medicaments on loan license basis, the valuation principle cannot be discarded - AT
February 28, 2017 Case Laws Central Excise

Limitation does not apply in case of recovery of interest. Section 11AA provides for charging the interest - the demand of interest upheld. - AT
February 28, 2017 Case Laws Central Excise

CENVAT credit - denial on the ground that the activity of drawing of wire from thicker to thinner gauge does not amount to manufacture - they have taken credit on the......
February 28, 2017 Case Laws Central Excise

The appellant under the bonafide impression did not reverse the credit after due intimation of removal of the capital goods to the Dept. In these circumstances, penalty.....
February 28, 2017 Case Laws Customs

Levy of Anti Dumping Duty (ADD) - If the DA has formed a opinion regarding correctness of the claim made by the party about confidentiality then he is within his rights.....
February 28, 2017 Case Laws Customs

Valuation of imported items - disposable cap and Halogen Lamps - there is no legal justification to conduct a market enquiry especially in the presence of comparable......
February 27, 2017 Case Laws Service Tax

Nature of collection of amount of service tax from the other branches / circles of the assessee - Collection or otherwise of the service tax from their own circles......
February 27, 2017 Case Laws Service Tax

Liability of tax - Since the appellant is not the service receiver, liability for service tax payment cannot be enforced on them. The position does not change because of....
February 27, 2017 Case Laws Service Tax

Business auxiliary services - In the absence of any such evidence to indicate that Adani Exports Ltd., had availed the services of appellant for production or processing....
February 27, 2017 Case Laws Service Tax

Classification of service - The use of device (programmable machine) for generating bills of MSEDCL cannot change the nature of the services - the service provided by......
February 27, 2017 Case Laws Central Excise

Classification of goods - carpet - falling under sub heading 5703.90 or 5703.20 - the goods in question do not consist of a ground fabric and a pile or looped surface......
February 27, 2017 Case Laws Central Excise

Valuation - related party transaction - rule 4 will lead to a determination of value which will be more consistent and in accordance with the parent statutory provisions....
February 27, 2017 Case Laws Central Excise

Reversal of CENVAT credit - at the time of availment of Cenvat Credit on inputs, the final product is dutiable, later on the final product became exempt, in such a......
February 27, 2017 Case Laws Central Excise

Clandestine removal - In the absence of the panchnama, adverse inference cannot be drawn against the respondent - further, the computer prints out are not reliable documents - AT
February 27, 2017 Case Laws Customs

Classification of imported LCD Panels for CTV - classified under CTH 9013 80 10 or under Chapter SH 8529? - classification of impugned LCD Panels to be under Tariff Item....
February 27, 2017 Case Laws Customs

Refund claim - unjust enrichment - once an assessment is provisional, it is provisional for all purposes and not necessarily provisional in respect of the particular......
February 27, 2017 Case Laws VAT and Sales Tax

Restriction on ITC credit - the firm’s registrations had been cancelled and default assessment of tax and interest under Section 32 of the Act were completed - Section......
February 27, 2017 Case Laws Income Tax

Diversion of income by overriding title - merely because the moneys flow through the assessee, it cannot be automatically inferred that it is income in the hands of the.....
February 27, 2017 Case Laws Income Tax

The assessee Trust is a revocable Trust and contribution by beneficiaries is a revocable transfer. - the income shall be taxed in the hands of the beneficiaries, i.e.......
February 27, 2017 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - benefit of telescoping granted by the Commissioner of Income Tax (Appeals) sustained - AT
February 27, 2017 Case Laws Income Tax

Penalty u/ 271(1)(c) - unexplained investment - assessee should have been careful cannot be doubted, but the absence of due care, in a case such as the present, does not....
February 27, 2017 Case Laws Income Tax

Local authority within the meaning of Section 10(20A) - whether Vidarbh Irrigation Department Corporation is a local authority? - We do not understand as to why the......
February 27, 2017 Case Laws Income Tax

TDS u/s 194A - Interest - GNOIDA - Amounts which are payable towards interest on the payment of lump sum lease premium, in terms of the Lease which are covered by......
February 27, 2017 Case Laws Income Tax

TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against.....

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