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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 2801 to 2850 of 6863 Records

1 ....53 54 55 565758 59 60 61........ 138

March 12, 2020 Case Laws Income Tax

Exemption u/s 11 - rejecting the application made for registration u/s 12AA - What needs to be done on the part of the assessee is to fulfill the requirements as......
March 12, 2020 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Assessee contention the amount is not a loan taken from PASPL rather said amount is a security deposit received in terms of agreement......
March 12, 2020 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - source of amount deposited in the bank account - represents sale proceeds or not - Peak Credit - Once the purchases have been....
March 12, 2020 Case Laws Money Laundering

Fraudulent availment of VAT refund - Validity of Provisional Attachment Order - Money Laundering - proceeds of crime - concededly property was purchased in 1991 and......
March 12, 2020 Case Laws Service Tax

Rectification of Mistake - Error apparent on the face of record or not - benefit of the extended period was denied - The CESTAT, while dismissing the application for......
March 12, 2020 Case Laws Service Tax

Classification of services - Business Support Services or not - service of providing transponders on hire basis by IGSML to UEPL - transfer of right to use even without.....
March 12, 2020 Case Laws Central Excise

Maintainability of appeal - appropriate forum - CENVAT credit - activity amounting to manufacture or not - activity of re-packing which is not packing in “unit......
March 12, 2020 Case Laws Central Excise

Refund of CENVAT Credit reversed - it is seen that the appellants have voluntarily reversed the Cenvat Credit and now are seeking the refund. There is no provision for......
March 12, 2020 Case Laws VAT and Sales Tax

Benefit of concessional rate of 2% of CST - Post GST era - On a conjoint reading of both sub-sections (1) and (2) of Section 7 of the CST Act, it is clear that the......
March 12, 2020 Case Laws VAT and Sales Tax

Levy of penalty - The fact that the Assessee was not previously registered and later on got registered upon inspection or survey by the Department is not relevant for......
March 12, 2020 Case Laws VAT and Sales Tax

Input Tax Credit (ITC) - Restriction of ITC to the extent of CST payable in case of interstate sale - Restriction of ITC in case of goods consumned or burned but not......
March 11, 2020 News Indian Laws

Frequently Asked Questions on LLP Settlement Scheme, 2020 issued by the Ministry of Corporate Affairs, Government of India - News
March 11, 2020 Act Rules SEBI

Procedure for launching of schemes - Regulation 28 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 - Sub-regulation (4) amended
March 11, 2020 Act Rules SEBI

Appointment of custodian - Regulation 26 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 as amended - gold or gold related instruments may....
March 11, 2020 Notifications SEBI

Securities and Exchange Board of India (Mutual Funds) (Amendment) Regulations, 2020. - Notification
March 11, 2020 Notifications Income Tax

Govt. notifies Brunei Darussalam for the Exchange of Information and Assistance in Collection with Respect of Taxes. - Notification
March 11, 2020 Case Laws GST

Exemption from GST or not - deduction of TDS while paying consideration for the supply conservancy/solid waste management service to the Howrah Municipal Corporation -......
March 11, 2020 Case Laws GST

Pure services or not - supply and distribution of electricity - work of distribution of electricity and electrification work in rural area also - it appears from the......
March 11, 2020 Case Laws GST

Classification of services - works contract service or not - business of real estate developer and is developing a colony by executing joint development agreement with......
March 11, 2020 Case Laws GST

Classification of goods - Preparation of a kind used in Animal Feeding, Bio Processed Meal - a critical analysis is required to establish that the said product is meant.....
March 11, 2020 Case Laws GST

Territorial Jurisdiction - Detention of goods - Goods detailed in Kerala whereas jurisdiction lies in Tamil Nadu - In case of a bonafide dispute with regard to the......
March 11, 2020 Case Laws Customs

Revocation of CHA License - time limitation - The Revenue has not failed in following the time schedule or limitation which is mandatory one, as has been declared by the....
March 11, 2020 Case Laws Income Tax

Validity of reassessment order u/s 147 - order was not uploaded online - Procedure followed by the revenue in time barring assessments is that while the order may not be....
March 11, 2020 Case Laws Income Tax

Exemption u/s 11 - Deemed registration u/s 12AA - Charitable activity or not - The Supreme Court decision does not lay down any principle of law. In such circumstances,.....
March 11, 2020 Case Laws Income Tax

Application for Income Tax Settlement Commission - Short payment of admitted tax - this is not a case where the assessee has consciously short-paid admitted tax. There......
March 11, 2020 Case Laws Income Tax

Validity of exparte assessment order - Reopening of assessment - Petitioner has sought confirmation as to whether a return of income can be filed manually by it, since......
March 11, 2020 Case Laws Indian Laws

Dishonor of Cheque - Account closed - When the cheque is returned by a bank with an endorsement account closed, it would amount to returning the cheque unpaid because......
March 11, 2020 Case Laws Central Excise

Rebate of duty - failure to self-sealing of the exported goods - The government agrees with the applicant’s contention that contravention of the mandatory conditions......
March 11, 2020 Case Laws Income Tax

Interest income on loans / ICD given to subsidiaries and group concerns - Correct head of income - “income from other sources” or “income from business” as claimed by......
March 11, 2020 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - to promote the handloom sector - organizing exhibitions in different parts of the country - AO has not appreciated the....
March 11, 2020 Case Laws Income Tax

Block assessment u/s 158BD - Penalty u/s 158BFA(2) - Penalty is almost automatic unless it is covered by the proviso. In the present case, return was not filed by these.....
March 11, 2020 Case Laws Income Tax

TP Adjustment - associated enterprises (AEs) - Business advances cannot be construed as loan advanced to the assessee company. Once the same is excluded and the loans......
March 11, 2020 Case Laws Customs

100% EOU unit - Debonding - for imported capital goods, the appellant is liable to pay duty at the rate of duty prevailing on the date of debonding - the appellant is......
March 11, 2020 Case Laws Income Tax

Enhancement of assessment u/s 251 - additions were made by the CIT(A) in first round - matter was remanded back by ITAT to CIT(A) - assessee sought the adjournment -......
March 11, 2020 Case Laws Income Tax

Capital gain - LTCG - capital asset u/s 2(14) - Exemption u/s 54/54F - Right in the asset relinquished/ surrendered after booking of flat - Period of holding - surplus/.....
March 11, 2020 Case Laws Income Tax

Short term capital loss - genuine purchase and sale of shares or not - value of consideration for transfer of shares is far exceeding the valuation as per Rule 11UA. -......
March 11, 2020 Case Laws Income Tax

Scrutiny assessment u/s 143(3) - issuance of the statutory notice u/s 143(2) - Change in address - The assessee submitted that he changed his address and the new address....
March 11, 2020 Case Laws Income Tax

Disallowance being the interest on late payment of TDS - the interest expenses claimed by the assessee on account of delayed deposit of service tax as well' as TDS......
March 9, 2020 Case Laws GST

Deduction of TDS u/s 51(1) of GST - supply conservancy/solid waste management service to the Municipal Corporation - Section 51(1) of the Act provides that the......
March 9, 2020 Case Laws GST

Nature of transaction - whether the activities undertaken by procuring orders from a foreign buyer to print texts and thereafter deliver them to various places in India.....
March 9, 2020 Case Laws GST

Profiteering - supply of ‘Sujata Mixer Grinder 900W’ - rate of GST was reduced from 28% to 18% - by increasing the base price of the product the benefit of reduction in.....
March 9, 2020 Case Laws GST

Profiteering - purchase of a flat - the Respondent has not availed any benefit of CENVAT or ITC in the pre and post GST era and hence, there was no additional benefit......
March 9, 2020 Case Laws Income Tax

Depreciation loss - loss arising due to forward contracts - Section 43A - The assessee even under unamended provision is entitled to benefit of the loss claimed by the......
March 9, 2020 Case Laws Income Tax

Block assessment - as per panchanama drawn on 15th September, 1998, the search which was carried out in terms of authorization dated 14th September, 1998 was fully......
March 9, 2020 Case Laws Income Tax

Power of CIT(A) to enhance the assessment - It is pertinent to note that requirement of issuing show cause notice is must prior to enhancement of the assessment as......
March 9, 2020 Case Laws Income Tax

TDS u/s 195 - Payment made to non residents - since the services in question provided by M/s. Korea Search to the assessee company do not fall in the category of fees......
March 9, 2020 Case Laws Income Tax

MAT - Computation of Book profit u/s 115JB - doubtful debts - Since, we have held that provision of doubtful debts is not an allowable deduction while computing income......
March 9, 2020 Case Laws Income Tax

Even if expenditure may not have been incurred under any legal obligation, yet it is allowable as a business expenditure if it was incurred on grounds of commercial......
March 9, 2020 Case Laws Customs

Seeking a sum which represents the value of goods destroyed by the Customs authorities - The Customs authorities cannot be saddled with refunding of the value of the......
March 9, 2020 Case Laws Customs

Recovery of Drawback - misdeclaration of the goods in the shipping bill - The subsequent change of declaration given by the Assessee to treat the same as 'Softy Upper......

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

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