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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 3251 to 3300 of 6863 Records

1 ....62 63 64 656667 68 69 70........ 138

March 20, 2019 Case Laws Income Tax

Reference to the DVO - Proceedings u/s 153-C has been held without jurisdiction - whether reference to DVO in 153-C proceeding is valid - Once the very basis for......
March 20, 2019 Case Laws Income Tax

Initiation of prosecution - Penalty upheld by ITAT - substantial question of law relating to penalty u/s 271(1)(c) pending before High Court - at this stage, there would....
March 20, 2019 Case Laws Income Tax

Computation of capital gain u/s 48 - Deduction of property tax - payment of Property Tax could not be said to have been incurred wholly and exclusively in connection......
March 20, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - computation of short term capital gains on sale of various office premises - WDV taken as per The Companies Act as against Income Tax Act -......
March 20, 2019 Case Laws Income Tax

Addition u/s 14A - Expenses incurred for earning dividend income - assessee itself suo moto made the disallowance - recording proper satisfaction - The onus was on AO to....
March 20, 2019 Case Laws Income Tax

Disallowance of business promotion expenses - ad-hock disallowane @ 30% - no enquiry whatsoever from the parties to whom the said expenses were paid by the assessee - no....
March 20, 2019 Case Laws Income Tax

Exemption u/s 10(23FB) -Venture Capital Fund [VCF] - investments in Convertible Debenture application money - violation of SEBI (Venture Capital Fund) Regulations -......
March 20, 2019 Case Laws Income Tax

Unexplained investment - lottery coupons found in possession in search - No explanation to whom it belongs - additions confirmed since there is a proximity between the......
March 20, 2019 Case Laws Income Tax

Bogus purchases - profit @12.5% upheld - purchases through the grey market - reduction of gross profit already shown and offered to tax from profits earned by the......
March 20, 2019 Case Laws Income Tax

Income accrued in India - Taxability of the receipts of non-resident in India - fees for technical services as per the provisions of the DTAA or as per the provisions of....
March 20, 2019 Case Laws Income Tax

Validity of the assessment u/s 153A - addition on the basis of post search inquiry - No addition based on any incriminating material found during the course of search -.....
March 20, 2019 Case Laws VAT and Sales Tax

Sale or service - Taking of X-rays of the patient - There is no sale discernible nor can the transfer of such X-ray films in the course of para-medical services offered.....
March 20, 2019 Case Laws VAT and Sales Tax

Sale or service - The administration of the oxygen and nitrous oxide is definitely in the course of treatment and it cannot be said to be a sale of goods under the KVAT.....
March 20, 2019 Case Laws VAT and Sales Tax

Sales or service - The supply of medicines from the pharmacy to an out-patient is mere sale of goods and not a supply in the course of medical service. It is at best a......
March 19, 2019 News GST

Decisions taken by the GST Council in the 34thmeeting held on 19th March, 2019 regarding GST rate on real estate sector
March 19, 2019 Circulars DGFT

Online filing and processing of applications for export of Restricted items (Non-SCOMET) at DGFT HQ.
March 19, 2019 Case Laws GST

Educational institution or not - IIM, Calcutta - the Indian Institute of Management, Calcutta, the Respondent, is an 'education institution' in terms of meaning of......
March 19, 2019 Case Laws GST

Classification of goods - rate of GST - articles, consisting of gold, diamond, precious stones like ruby, emerald, sapphire, pearls etc., wherein a watch movement is......
March 19, 2019 Case Laws GST

Classification of goods - rate of GST - import of various goods/spares, which are supplied on ships and these equipment form an essential part of the ship, and makes the....
March 19, 2019 Case Laws GST

Exemption from GST - activity provided by UCMAS using abacus - By a strained reasoning, benefit cannot be given when it is clearly not available. - Benefit of exemption not available.
March 19, 2019 Case Laws GST

Levy of GST - Supply of services to SEZ - Section 51 of the SEZ Act, 2005 provides for overriding effect in case there is anything inconsistent contained in any other......
March 19, 2019 Case Laws GST

Supply of services to SEZ - the interpretation advanced by the appellant would lead to a situation where a Special Economic Zone would not be subject to any laws of India whatsoever.
March 19, 2019 Case Laws GST

Warehousing services - Agricultural Produce or not - rate of tax - Circular No. 16/16/2017 GST - This circular is an excellent guide to determine whether a particular......
March 19, 2019 Case Laws GST

Rate of GST - outdoor catering - business of caterers and supply food, beverages and other eatables (nonalcoholic drinks) - complete services at various places of their.....
March 19, 2019 Case Laws Income Tax

Reassessment - in response to the notice u/s 148, the returns were filed in consequence thereof, the officer has to apply his mind to the contents of fresh return and......
March 19, 2019 Case Laws Income Tax

Receipts from rent, derived from surplus space being let-out - the assessee has claimed depreciation on the building, which was let out and on the other hand, wants to......
March 19, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - defraud by making false depreciation claim - The burden of proving the guilty animus on the part of the assessee is on the Revenue, like on......
March 19, 2019 Case Laws Income Tax

Broken period interest for the purchase of securities - the securities formed part of the stock in trade and therefore, the broken period interest paid should be allowed as a deduction.
March 19, 2019 Case Laws Income Tax

Addition of ex-gratia payment by assessee-bank - The view of the AO that the payment is made in lieu of the dividend or distribution of profit cannot be accepted because....
March 19, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - original assessment u/s 143(3) - change of opinion - allegation of non-disclosure not find favour from court - Once there is finding......
March 19, 2019 Case Laws Income Tax

Rectification of mistake u/s 154 - withdrawal of TDS credit in an order u/s 154 after allowing the same in 143(3) on the ground that corresponding income has not been......
March 19, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - wrong claim of set off loss - explanation was not found false - no iota of evidence of concealment of any fact relating to particulars of income.....
March 19, 2019 Case Laws Customs

Issuance of duty credit scrip (authorization) in terms of paragraphs 3.14.4 and 3.14.5 of the Foreign Trade Policy - The policy’s terms must, therefore, receive an......
March 19, 2019 Case Laws Customs

Relevant date for fixing redemption fine - seizure of Gold - when the redemption fine is imposed, the relevant date for fixing the redemption fine should be the market......
March 19, 2019 Case Laws Customs

Rejection of declared value - enhancement of value - the value of rejected grade timber cannot be enhanced on the basis of good quality timber.
March 19, 2019 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - to discourage IRP from spending the initial expenses from his or her own pocket, it is fair and just to direct the......
March 19, 2019 Case Laws Service Tax

Commercial or industrial construction service - if the predominant user of the “sports stadium” is not commercial, then the same cannot be subjected to levy of service......
March 19, 2019 Case Laws Service Tax

Nature of services - When there is supply of material involved by the service provider in execution of the product project / work contracted to him, the activity done on....
March 19, 2019 Case Laws Service Tax

Reversal of proportionate credit - the services in advancing loans etc. are exempt. Therefore, the amount of interest earned in advancing of loans needs to be taken into....
March 19, 2019 Case Laws Service Tax

Demand of service tax - non-payment of Service Tax on Government transactions - the appellant in compliance of the direction of the RBI paid the Service Tax even before.....
March 19, 2019 Case Laws Central Excise

The availment of CENVAT Credit and its utilization is akin to a fundamental right in the area of indirect taxation. It has been time and again reiterated that CENVAT......
March 19, 2019 Case Laws Central Excise

Refund of Cenvat Credit - If a factory of a manufacturer has closed down for no fault of theirs, the unutilized Credit, which rightfully belongs to the manufacturer,......
March 19, 2019 Case Laws Central Excise

Duty evasion - The shop owners have admitted receiving the goods from Appellant and invoice from the society, and such admission is itself enough to hold that the goods.....
March 19, 2019 Case Laws Service Tax

Refund of duty paid - services wholly consumed within SEZ - non compliance of condition 1(c) of notification no. 09/2009-ST - as per the first para of the notification......
March 19, 2019 Case Laws VAT and Sales Tax

Constitutional validity of the Maharashtra Entry Tax Act - The Legislative practice to enactment of Constitution and Government of India Act, 1935 framed by the then......
March 19, 2019 Case Laws VAT and Sales Tax

Validity of Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 - no set-off is granted in respect of tax paid outside the State - The Act in no way makes......
March 19, 2019 Case Laws VAT and Sales Tax

Interest on delayed refund - relevant date for calculation of interest - Doctrine of merger - for the period prior GVAT Act, interest is payable @ 9% per annum and post.....
March 18, 2019 Case Laws GST

Classification of supply - supply of transport tank by mounting the same on chassis - the mounting process undertaken by it mainly involves bolting and the mounted......
March 18, 2019 Case Laws GST

Classification of goods - rate of CGST - “Papad and papad pipes” of different shapes, sizes and varieties (commonly known as un-fried Fryums) - the ‘Un-fried Fryums’ are....
March 18, 2019 Case Laws GST

Classification of services - royalty - lease transfer agreement for obtaining mining lease - The applicant is liable to discharge tax liability under reverse charge......

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

F: Consolidated SCN and Order

F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

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