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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 3401 to 3450 of 6863 Records

1 ....65 66 67 686970 71 72 73........ 138

March 14, 2019 Case Laws Income Tax

Enhancement of income by CIT(A) - Treating agricultural income as taxable income - CIT(A) had no power to assess the source of income which had not been taken into......
March 14, 2019 Case Laws Income Tax

Disallowance of prior period expenses - merely debited expenditure in Profit and Loss account during year is not sufficient to claim expenditure pertaining to this year.....
March 14, 2019 Case Laws Income Tax

Bogus purchases - it is settled law that when sales are not doubted, 100% disallowance for bogus purchase cannot be done. The rationale being no sales is possible......
March 14, 2019 Case Laws Income Tax

Addition u/s 68 - assessee submitted all the necessary details in support of the share applicant and share premium receipt - The A.O. has not pointed out any defect in......
March 14, 2019 Case Laws Income Tax

share premium - income from other sources - Section 56(2)(viib) of the Act which seeks to tax amount received in excess of fair market value of shares only applies from.....
March 14, 2019 Case Laws Income Tax

Interest income - Correct head of income - income from other sources OR income from business - if interest income earned by the assessee is not incidental to the......
March 14, 2019 Case Laws Income Tax

Addition u/s 41(1) - non verification of static sundry creditors for several years - if said liability exists in books of assessee, and has not been written off......
March 14, 2019 Case Laws Income Tax

Unexplained expenditure - alleged excess payments to landlords - Department has not found anything to show that the landlords actually received the payments - The......
March 14, 2019 Case Laws Income Tax

Revision u/s 263 - Confirmation of loan not bearing address - no inquiries/verification, regarding creditworthiness of the lender and genuineness - neither bank......
March 14, 2019 Case Laws Income Tax

Validity of the reopening of the assessment - when that income which was the foundation on which he based his belief of escapement of income is absent /disappeared then.....
March 14, 2019 Case Laws Income Tax

If an Indian national [legal person], enters into any international transactions with its Associated Enterprises, will it not be subjected to transfer pricing......
March 14, 2019 Case Laws Income Tax

Valuation of share by TPO - need to consider market risk premium with illiquidity discount, adjustment of goodwill, foreign exchange rate etc. in correct manner before......
March 14, 2019 Case Laws Service Tax

Utilization of cenvat credit on various input services for payment of output service tax liability for BAS - he scheme of one to one co-relation has been done away with,....
March 14, 2019 Case Laws Service Tax

Real Estate Agent Service - Transfer charges for transfer the allotment of property - these transfer charges have not collected by the assessee as Real Estate Agent,......
March 14, 2019 Case Laws Service Tax

Refund claim - time limitation - it is admitted fact that the appellant is not liable to pay service tax on the said activity. Therefore, time limit prescribed under......
March 14, 2019 Case Laws Central Excise

CENVAT credit - input services is admissible so far as input services have been used directly or in directly, in or in relation to the manufacture of final product even.....
March 14, 2019 Case Laws Central Excise

Manufacture of "pipes" and "pipe fittings" - benefit of exemption is admissible only to "pipes" and not to "pipe fittings"
March 13, 2019 Case Laws GST

Liability of GST - maintenance contracts - the supply of services/goods in the present case is naturally bundled, with the supply of goods being incidental to the supply....
March 13, 2019 Case Laws GST

Grant of regular bail - issue bogus Bills under GST - setting up of firms in the name of economically backward persons - role of the employees of the co-accused -......
March 13, 2019 Case Laws Income Tax

Reopening the assessment - The AO has filed an affidavit apologizing for such lapse of which we take note. - Matter restored before AO
March 13, 2019 Case Laws Income Tax

Entitlement to carry forward accumulated loses u/s 74 - Advance Ruling - admittedly the petitioner had not filed any return of income, claiming loses for the earlier......
March 13, 2019 Case Laws Income Tax

Computation of capital gain - 'real' capital gains V/S presumptive capital gains - Assessee cannot be denied an opportunity to raise his objections even against the......
March 13, 2019 Case Laws Income Tax

Addition u/s 56(2)(v) - transaction is in the nature of gift or loan - assessee has explained the position about the amount being loan which has not been controverted by....
March 13, 2019 Case Laws Income Tax

Local Body Tax (LBT) - claimed as deductible u/s 43B - said amount was paid during the year under consideration, though it related to prior period - Merely because no......
March 13, 2019 Case Laws Income Tax

Deduction claimed u/s 54G - LTCG - shifting of industrial undertaking - the transfer of capital asset used for purpose of business undertaking is from a non-urban area......
March 13, 2019 Case Laws Income Tax

Deduction u/s 80IB - Lease rent received by the assessee by letting out the industrial undertaking is not having any direct connection with the manufacture or production....
March 13, 2019 Case Laws Income Tax

Computation of capital gains on transfer of land to partnership firm - invoking the provisions of section 50C - Once the price recorded in the joint venture’s books is......
March 13, 2019 Case Laws Income Tax

Reopening of assessment - reasons to believe - accommodation entries - mere submission of documents like income returns, copy of PAN cards, copy of bank statements,......
March 13, 2019 Case Laws Income Tax

Addition for gross amount of ‘On-Money’ received - Undoubtedly against unaccounted ‘On- Money’ there is also an element of unaccounted expenditure which cannot be......
March 13, 2019 Case Laws Income Tax

Levy of penalty u/s. 271B - delay in getting the accounts audited - The assessee had only committed technical venial breach which does not create any loss to the......
March 13, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - all information was duly disclosed in the notes to computation annexed along with the original return of income and in the revised return of income - No penalty.
March 13, 2019 Case Laws Customs

Release of consignments - import of several units of old, used Digital Multifunction Print & Copying Machines - importer not having challenged the Foreign Trade Policy......
March 13, 2019 Case Laws Customs

Import of Construction equipment - violation of post-importation conditions - execution of project contracted by Indian Railways, or any agency of the Government of......
March 13, 2019 Case Laws Service Tax

Export of services or not - International Inbound Roaming Services - Place of Provision of Services - for the entire period of dispute, since the service recipient is......
March 13, 2019 Case Laws Service Tax

As the appellant is not having any control over the goods and they are not responsible for the security of the goods, the appellant is not covered under the category of.....
March 13, 2019 Case Laws Central Excise

CENVAT Credit - High Seas Sales - common input service used for trading activity and manufacturing activity - When the alleged trading activity has occurred outside the.....
March 13, 2019 Case Laws Central Excise

Classification of goods - imported thermal paper - printing of the name of the bank and coding to read the end of statement transacted, is cut and slit and placed in......
March 13, 2019 Case Laws Central Excise

Valuation - inclusion of value of the durable containers supplied by customers - rule 6 implies that the ownership, whether in physical form or monetised form, should......
March 13, 2019 Case Laws Central Excise

Liability of excise duty - the excess amount collected from customers, on one or both counts, is hit by the impropriety of inclusion of such amount as ‘additional......
March 13, 2019 Case Laws Indian Laws

Arbitration agreement - Deterring a party to an arbitration from invoking this alternative dispute resolution process by a pre-deposit of 10% would discourage......
March 12, 2019 Notifications SEBI

Securities Contracts (Regulation) (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) (Amendment) Rules, 2019
March 12, 2019 Notifications SEBI

Depositories (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) (Amendment) Rules, 2019
March 12, 2019 Notifications SEBI

Securities and Exchange Board of India (Procedure for Holding Inquiry and Imposing Penalties by Adjudicating Officer) Amendment Rules, 2019
March 12, 2019 Notifications Indian Laws

Central Government appoints the 08th day of March, 2019, as the date on which the provisions of Part VI, Part X and Part XI of Chapter VII of the Finance Act 2018 shall come into force
March 12, 2019 Circulars Customs

Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL)
March 12, 2019 Circulars DGFT

Discontinuation of physical copy of Advanced/EPCG Authorisation — Procurement from SEZs
March 12, 2019 Circulars Companies Law

Clarification on filing of e-form RD-1 -Conversion of public company into private company and change in a Financial Year
March 12, 2019 Circulars Companies Law

Extension of Tenure of High Level Committee on Corporate Social Responsibility - 2018
March 12, 2019 Circulars GST - States

Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)
March 12, 2019 Circulars GST - States

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

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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...

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

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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

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