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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 3101 to 3150 of 6863 Records

1 ....59 60 61 626364 65 66 67........ 138

March 28, 2019 Circulars GST

Verification of applications for grant of new registration
March 28, 2019 Circulars GST

Clarifications on refund related issues under GST
March 28, 2019 Case Laws GST

Repairing and servicing of transformers - predominant element of the supply is not transfer of title to the goods, but service in terms of para 3 of Schedule II to the......
March 28, 2019 Case Laws GST

Classification of dietary/health supplements - to be classified as Medicaments or not - The products are being offered as food supplements and sometimes with specific......
March 28, 2019 Case Laws VAT and Sales Tax

Wire ropes used in the Mobile Cranes are a part of the Mobile Cranes and thus fall in Entry 155 of Schedule IV of the VAT Act.
March 28, 2019 Case Laws Income Tax

TDS on account of payment gateway charges u/s 194H - covered under notification dated 31.12.2012 for non deduction of TDS as “credit card or debit card commission for......
March 28, 2019 Case Laws Income Tax

TDS u/s 194C or 194J - payments to subcontractor - assessee getting a physical output, a tangible structure and not merely the services of its qualified, professional......
March 28, 2019 Case Laws Income Tax

Disallowance of payments made for royalty and technical know-how received - Accepted Most appropriate method for benchmarking the manufacturing segment as TNNM -......
March 28, 2019 Case Laws Income Tax

Addition based on statement u/s 131(1) of managing partner - GP rate at 15% - No rejection of books of accounts - Account audited u/s 44AB - no independent corroborative....
March 28, 2019 Case Laws Customs

Demurrage and Container Detention Charges - Rule 6(l) of the Handling of Cargo in Customs Areas Regulations, 2009 - charge of rent or demurrage on the goods seized or......
March 28, 2019 Case Laws Customs

Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.
March 28, 2019 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - proceedings pending under the Tamil Nadu Protection of Interest of Depositors Act, 1997 (TNPID Act) - IBC, 2016 being a special......
March 28, 2019 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - application u/s 7 of the I & B Code, 2016 admitted by Adjudicating Authority as all condition are satisfied - Seeking further time by......
March 28, 2019 Case Laws Service Tax

Application for grant of installments for Payment of Service Tax - Circular dated February 28, 2015 - neither the Commissioner nor the Deputy Commissioner (Technical)......
March 28, 2019 Case Laws Service Tax

Extended period of limitation - non reversal the proportionate cenvat credit when law regarding reversal is clear is sufficient for Extended period of limitation......
March 28, 2019 Case Laws Service Tax

Imposition of penalty for delayed in payment - liability of service tax & actual payment shown in ST-3 Returns - fact of knowledge of the department hence malafide......
March 28, 2019 Case Laws Service Tax

Reverse Charge - Machine imported without separate contract for supply and installation - branch office of manufacturer erected & installed the machinery - No Erection......
March 28, 2019 Case Laws Service Tax

Renting of immovable property Services - appellant has recovered the electricity charges on actual consumption basis and not on floor area basis, for their shop premises....
March 28, 2019 Case Laws Service Tax

Penalty u/s 77 and 78 of FA - service tax on Manpower Recruitment or Supply Agency Service by individual - relevant period confusion as to whether the individual person.....
March 28, 2019 Case Laws Income Tax

Stay granted by AO in term of CBDT circular - Whether stay shall vacated automatically after six month in view of decision of Supreme Court in the case of Asian......
March 27, 2019 Circulars SEBI

Guidelines for Business Continuity Plan (BCP) and Disaster Recovery (DR) of Market Infrastructure Institutions (MIIs)
March 27, 2019 Circulars FEMA

Master Direction - External Commercial Borrowings, Trade Credits and Structured Obligations
March 27, 2019 Case Laws Income Tax

Additional depreciation on energy meters @80% - in the first round of proceeding ITAT direct AO to allow depreciation @ 80% after verification - AO again disallow......
March 27, 2019 Case Laws GST

Release of attached petitioner's cash credit account with the Bank of Baroda - the amount paid by reversing input tax credit, the interest of the Revenue is sufficiently....
March 27, 2019 Case Laws GST

Seizure of goods alongwith vehicle - goods not accompanied by the tax invoice and the E-Way Bill - - transporter has not been assigned any role in the entire transaction....
March 27, 2019 Case Laws GST

Profiteering - supply of “Matchless Plus TTWG Grinder” - Failure to pass the benefit of reduction in rate of tax - The Respondent has acted in contravention of the......
March 27, 2019 Case Laws Income Tax

TP adjustment - Jurisdiction of TPO - TPO suo motu examined the domestic transaction and made transfer pricing adjustment - in relation to a specified domestic......
March 27, 2019 Case Laws Income Tax

Deduction u/s 80IA - Manual processing - least consumption of electricity - manufacture of a herbal product Bandruff by a manual process with the use of some chemicals......
March 27, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - non disposal of the objections by the AO by passing speaking order - sufficient to quash re-assessment order
March 27, 2019 Case Laws Income Tax

Penalty u/s 271AAA - immunity from penalty if tax and interest has been paid on undisclosed income surrendered - No time limit for payment - no penalty if tax paid......
March 27, 2019 Case Laws Income Tax

Disallowance of expenses - labour expenditure related to son & wife - It is not new that family members helping each other in doing business. If some salary is......
March 27, 2019 Case Laws Income Tax

Judicial propriety - it is judicially correct to follow the decisions of Hon’ble High Courts, which are in favour of the assessee; despite there being decisions contrary....
March 27, 2019 Case Laws Income Tax

Charitable activity- proviso to section 2(15).- Bangalore Development Authority (BDA) - real estate developer - underlying motive / objective is not making and......
March 27, 2019 Case Laws Income Tax

Rectification of mistake u/s 154 - belated return u/s 139(4) - Subsequently revised - request of rectification based on revised return - not permissible as belated......
March 27, 2019 Case Laws Income Tax

Sale of immovable property held in stock - Difference between market value and actual sale price treated by AO as unexplained income - applicability of section 50C on......
March 27, 2019 Case Laws Income Tax

Deduction of interest u/s 23(3) being let out property - Rent received from mother, co-owner of property - no evidence furnished to prove actual occupation by mother on.....
March 27, 2019 Case Laws Income Tax

Allowability of expenses u/s 37 - asset management company - twin conditions, firstly that the tax- payer company should be registered under the Companies Act, 1956 and.....
March 27, 2019 Case Laws Income Tax

10% adhoc disallowance - CIT(A) sent the additional evidence for verification to A.O - no response from AO - bizarre order - adverse inference can be taken against the......
March 27, 2019 Case Laws Income Tax

Penalty u/s. 271(c) - Interest receipt as per TDS certificate - not credited in the P & L a/c - failure to substantiate with any material that why the impugned receipt......
March 27, 2019 Case Laws Income Tax

Reopening of assessment - based on Investigation Wing report - apparently wrong facts in reasons - No primary independent enquiry - non-application of mind - notice u/s.....
March 27, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - trade advance - assessee are in regular course of the business of purchase and sales of the shares/currency/derivatives/commodities -......
March 27, 2019 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - proceeding for liquidation of the company after non-compliance of approved resolution plan - Relief granted further 30 days given to make......
March 27, 2019 Case Laws Service Tax

CENVAT Credit - inputs “Spare Parts” and Input Services used in providing free of cost ‘Repair & Replacement Services’ during warranty period - credit allowed.
March 27, 2019 Case Laws Service Tax

When an issue is subject matter of litigation in respect of various parties, located all over India, it cannot be held that there was malafide intention on the part of......
March 27, 2019 Case Laws Service Tax

Nature of activity - Sale of flat or construction service - when the appellant himself is approaching the Authorities for issuance of the completion certificate after......
March 27, 2019 Case Laws Service Tax

For invoking the extended period of limitation both suppression and intention to evade payment of Tax are to be separately established. In the present case since......
March 27, 2019 Case Laws Central Excise

Method of Valuation - clearance to their sister concern consignments of HR strips - Demand set aside on the ground of revenue neutrality since whatever duties is paid......
March 27, 2019 Case Laws Central Excise

CENVAT credit - input services - group mediclaim policy taken for dependents / family members of company’s staff and employees cannot be considered to be directly or......
March 27, 2019 Case Laws Central Excise

Recovery of confirmed dues and penalties - section 35 F of Central Excise Act, 1944, read with section 35C (2A) of Central Excise Act, 1944 and with rule 41 of Customs......
March 26, 2019 Notifications Customs

Anti-dumping duty imposed on 'Acetone', originating in or exported from European Union, Singapore, South Africa and United States of America.

1 ....59 60 61 626364 65 66 67........ 138

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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

H: Building sale value can't determine depreciation; actual consideration...

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

A: No GST is applicable for the services provided by the Director under p...

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