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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 3351 to 3400 of 6863 Records

1 ....64 65 66 676869 70 71 72........ 138

March 16, 2019 Case Laws Income Tax

Reopening of assessment - AO seeks to reopen the assessment in respect of income involving a matter which was subject matter of appeal before the CIT (A). The reopening.....
March 16, 2019 Case Laws Income Tax

Reopening of assessment - Reason to belief - Addition u/s 69 was made in assessment u/s 143(3) r.w.s 153A - if such income has already been assessed then the AO could......
March 16, 2019 Case Laws Income Tax

Revision u/s 263 - Exclusion of securitization income allowed by AO without revised return based on fact that it was spared over on succeeding years - both the......
March 16, 2019 Case Laws Income Tax

Reopening of assessment - respondent (revenue) seeks to sit in appeal over the opinion expressed by his predecessor, and, therefore, the assumption of jurisdiction on......
March 16, 2019 Case Laws Income Tax

Penalty proceedings initiated u/s 271AAB - penalty imposed u/s 271(1)(c) - imposition of penalty should be based on initiation & notice issued under that section,......
March 16, 2019 Case Laws Income Tax

Maintainability of Appeal before CIT(A) - non enclosure of payment of necessary court fees - CIT (A) to give the assessee an adequate opportunity to bring on record......
March 16, 2019 Case Laws Income Tax

Deduction claimed u/s 54 - There being no pre–condition u/s 54(1) providing for investment of the long term capital gain in purchase of new house for claiming deduction.....
March 16, 2019 Case Laws Income Tax

Bogus purchases - sales has been accepted then the corresponding purchases is required to be deducted for the purpose of arriving at profit - under the Income tax Act,......
March 16, 2019 Case Laws Income Tax

Disallowance of obsolete store and spares - AO, treat the same as capital expenditure and did not constitute stock-in-trade and deduction u/s 42 could be allowed to the.....
March 16, 2019 Case Laws Income Tax

TDS u/s 194C or 194J - A person who is engaged in production of reality show cannot be equated with a person engaged in the production of cinematograph film, it would fall u/s 194C.
March 16, 2019 Case Laws Income Tax

Rectification of mistake u/s. 254(2) - Scope of tribunal in rectification - review of the order passed by the Tribunal in the guise of rectification which is not permissible u/s. 254(2)
March 16, 2019 Case Laws Central Excise

Classification of goods - Sweet meat Cereal Bars - both types of cereal bars i.e those product not containing cocoa as well those containing cocoa would classification......
March 16, 2019 Case Laws Central Excise

Rejection of Refund claim - The observation appears to be arbitrary as nothing is forthcoming from his order as to why he disbelieved those documentary evidence or......
March 16, 2019 Case Laws Central Excise

Classification of goods - Scented Betel Nut 'Nizam Pakkku' - The classification of the product cannot be dragged into Chapter 21 of CETA and, in particular, sought to be....
March 16, 2019 Case Laws Central Excise

CENVAT Credit - appellants cannot be expected to go behind the accounts maintained or transactions made by the first stage dealer so as to ensure whether the credit......
March 16, 2019 Case Laws Central Excise

CENVAT Credit - partial/ full writing off of inputs - Rule 3(5B) of Cenvat Credit Rules, 2004 - The issue has arisen due to change of opinion on the part of the Revenue,....
March 15, 2019 Case Laws Service Tax

Classification of service - when the loader is provided on per hour basis it would amount to supply of loader on hire, whereas when the charges are made on per metric......
March 15, 2019 Case Laws Service Tax

Repair and maintenance services - In the absence of consideration for the service rendered it cannot be argued that the Appellants are liable to pay service tax on such.....
March 15, 2019 Case Laws Central Excise

Cash Refund of accumulated CENVAT Credit - closure of manufacturing activity - When right to refund does not accrue under law, claim thereof is inconceivable - refund cannot be granted.
March 15, 2019 Case Laws GST

Input Tax Credit (ITC) - Transitional credit - Whether computers, laptops etc., used by the applicant for providing output service would qualify as inputs for the......
March 15, 2019 Case Laws GST

Classification of supply - composite supply or not - The supply of medicines and allied items to the outpatients through the pharmacy attached to the hospital run by the....
March 15, 2019 Case Laws GST

Liability of transporter / GTA under GST - Section 129 of GST - the contention of the petitioner that he is not doing any business in respect of sale or purchase of the.....
March 15, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Original assessment u/s 143(3) - full and material disclosure - so called fresh material is nothing but what existed on the record and.....
March 15, 2019 Case Laws Income Tax

TP adjustment - Direction in remand proceeding - Customs Duty Adjustment, Air Freight Adjustment and Foreign Exchange Adjustment - If the Tribunal has fixed how such......
March 15, 2019 Case Laws Income Tax

House property income - accrual of income - compensation amount or lease amount has not accrued to the assessee during the year under consideration, since the accrual of....
March 15, 2019 Case Laws Income Tax

Deduction u/s 80-IA - book profit computation u/s 115JA - profit and gain from captive consumption of electricity supplied from generator set and which cannot be sold to....
March 15, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - additional income was declared in survey u/s 133A - date of filing of return u/s 139(1) had not expired - The fact of “concealment of income” and....
March 15, 2019 Case Laws Income Tax

Interest received on compensation or enhanced compensation amount u/s 28 of the Land Acquisition Act - Such interest are part of compensation and either taxable as......
March 15, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - bonafide belief - Taxability of capital gain arises on sale of land - in absence of any monetary consideration assessee was under a bonafide......
March 15, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Disclosure of relevant facts - 1/5th ROC expenditure allowable u/s 35D - if all necessary details were made available by the assessee, the mere......
March 15, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - bonafide belief - restriction of claim of deduction u/s 80IC to 25% from 100% claimed on account of substantial expansion - differing orders......
March 15, 2019 Case Laws Income Tax

Product Design Development expenditure - revenue or capital expenditure - not incurred for development of a new product or new line of business - The expenditure......
March 15, 2019 Case Laws Income Tax

Bogus purchases - addition @ 12.5% of the bogus purchases - accommodation entries - no actual delivery of goods - notices issued u/s 133(6) were returned back unserved......
March 15, 2019 Case Laws Income Tax

Rectification of mistake u/s 254(2) - improvement of case through Misc. Petition - question in appeal relates interest for delay u/s 201(1A) - In MA claim made that......
March 15, 2019 Case Laws Customs

Provisional release of goods - genuineness of the certificates of origin produced by the petitioner - it is prima facie clear that there has been a communication from......
March 15, 2019 Case Laws Customs

10% EOU - Jurisdiction - the adjudicating authority could not have re-computed the same after excluding the proceeds from one of the unit, this is especially so when......
March 15, 2019 Case Laws Customs

Doctrine of Promissory Estoppel - EPCG Scheme - The Doctrine of Promissory Estoppel is not applicable in the facts and circumstances of this case because the appellant......
March 15, 2019 Case Laws Customs

Conversion of shipping bills - at the relevant time, the bond had not been cancelled by the Department. The fact of re-export under bond is established. - The rejection.....
March 15, 2019 Case Laws Customs

Import of consignment of mixed article - rejection of transaction value - Without following the rules in the prescribed manner, the market survey is not sustainable -......
March 15, 2019 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - airgun and airpistol - to be taxed as as “toy excluding electronic toys” or has to be taxed “arms and ammunitions” - the airgun/.....
March 15, 2019 Case Laws Income Tax

Disallowance of exemption u/s. 10B - once the assessee is having the certificate issued by the competent authority, in that case, non-production of the approval letter......
March 14, 2019 Case Laws GST

Classification of goods - Rate of GST - Since, “tips and balls of pens” are definitively not considered as part of “Pen holders, pencil holders and similar holders” they....
March 14, 2019 Case Laws GST

Levy of IGST - process of appointing CDI Virtual Films Inc.(CDIVF) as a Line Producer in Brazil - Reverse charge mechanism - The transaction between CDIVF and the......
March 14, 2019 Case Laws Income Tax

Proceeding in case of non-operational/ dissolved / struck off company - HC dismissed the appeal filed by Department - non consideration of Section 506(5) proviso (a) of.....
March 14, 2019 Case Laws Income Tax

Admission of Settlement Commission applications u/s 245(D)(1) - Pr. CIT submitted a report u/s 245D(2B) nowhere directly or indirectly indicated that the income......
March 14, 2019 Case Laws Income Tax

Attachment orders - to declare transfers to be void - If the declaration of nullity and voidity under Section 281(1) is automatic, then there is no necessity for the Law....
March 14, 2019 Case Laws Income Tax

Attachment orders - Mortgagee right of recovery vs Income tax dept. right of recovery - in the light of the fact that the mortgage was created by the assessee much......
March 14, 2019 Case Laws Income Tax

Capital gain computation - Determination of the FMV as on 1.4.1981 - reference to DVO - amendment made vide finance act 2012 u/s 55A, wherein the word “is less than its.....
March 14, 2019 Case Laws Income Tax

Claim of deduction u/s 54/54F - claim for two units - two residential units constructed by the Developer for the Assessee is “a” (one) residential house only - Board......
March 14, 2019 Case Laws Income Tax

Disallowance u/s.14A - recording of satisfaction - detailed discussion in order regarding investment in various schemes of mutual funds and question regarding no......

1 ....64 65 66 676869 70 71 72........ 138

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

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