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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 3651 to 3700 of 6863 Records

1 ....70 71 72 737475 76 77 78........ 138

March 4, 2019 Case Laws Service Tax

Penalty - short-payment of service tax - Once the appellant had paid the service tax before the issue of show-cause notice along with interest and there is no fraud,......
March 4, 2019 Case Laws Income Tax

Addition u/s 69D - Hundies v/s bills of exchange - documents recovered all bilateral and not tripartite - Section 69D applies to hundi alone and not to bills of exchange....
March 4, 2019 Case Laws Income Tax

Exemption u/s 54 - assessee purchased the new residential house within the time period stipulated in Sec.54 but possession was not taken - Asssessee was duly entitled......
March 4, 2019 Case Laws Income Tax

Exemption u/s 54 - capital gains invested outside India for purchase of residential house - Benefit to investment of LTCG in residential house outside India is available....
March 4, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(b) - Non response to notice issued in assessment proceedings - non response has already led to addition of the entire amount and the very purpose of.....
March 4, 2019 Case Laws Income Tax

Claim for write off of bad debts - advertisement expenses incurred for and on behalf of the franchisees, which was to be reimbursed by them to the assessee - franchisees....
March 4, 2019 Case Laws Income Tax

Addition of share premium u/s 56(2)(viib) r.w.r. 114A(2)(a) - Excess of share premium collected by the assessee is taxable u/s 56(2)(viib) r.w.r. 114A(2)(a) - AO has the....
March 4, 2019 Case Laws Income Tax

Bogus LTCG - penny stock - addition u/s 68 - The AO failed to bring on board any material to suggest that the assessee had made cash payment to the purchaser of share......
March 4, 2019 Case Laws Income Tax

Deduction u/s 54 is allwable to assessee applying rule of purposive construction and the object which Section 54F seeks to achieve if on facts it was proved that Money......
March 4, 2019 Case Laws Income Tax

Rectification u/s 254(2) - receipt from other advertisers towards sale of online ad space in Inida under AdWord Program is chargeable to tax as 'Royalty - issue is......
March 4, 2019 Case Laws Service Tax

Grant of Interest on refund of erroneously payment of service tax - the authority has not to wait for any order specifically payment of interest. The moment department......
March 4, 2019 Case Laws Income Tax

Unaccounted opening cash balance - In the Balance sheet the cash balance and sundry creditor is shown at NIL figure - in the light of the reason given by the assessee......
March 3, 2019 Circulars FEMA

Hedging of exchange rate risk by Foreign Portfolio Investors (FPIs) under Voluntary Retention Route
March 3, 2019 Circulars FEMA

‘Voluntary Retention Route’ (VRR) for Foreign Portfolio Investors (FPIs) investment in debt
March 3, 2019 Circulars Customs

Entity Registration and Approval under new Sea Manifest Regulations
March 3, 2019 Case Laws Income Tax

Reopening of assessment - Merely because in the later year, the AO takes a different view on the basis of similar material, which may have been collected during such......
March 3, 2019 Case Laws Insolvency and Bankruptcy

The process under the ‘I&B Code’, once set in motion, is irreversible and leads to exceptional and serious consequences. - A running business, which has made no default,....
March 3, 2019 Case Laws Central Excise

Classification of goods - manifold business forms including printed/ blank continuous computer stationery forms and printed cut sheet forms - goods are required to be......
March 3, 2019 Case Laws Central Excise

CENVAT Credit - input service - GTA Service - once the Hon’ble Apex Court has declared the law, the Circular issued by the Board cannot override the judgment of the Apex....
March 3, 2019 Case Laws Central Excise

Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash
March 3, 2019 Case Laws Central Excise

Job work - Computation of Aggregate turnover of the goods - If the contention of the Appellant is accepted, a dealer may get the goods referred to in Rule 12B......
March 3, 2019 Case Laws VAT and Sales Tax

Since the stock transfer claim of the appellant is found to be not tenable and the transactions in question are found to be inter-State sales, the State of Maharashtra......
March 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Tribunal has set aside the order of the CIT(A) regarding enhancement of income, therefore, the very basis on which the penalty was levied by the.....
March 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(C) - addition sustain on Bogus purchases - When it is not discernible from the assessment order as to whether assessee has furnished inaccurate......
March 2, 2019 Case Laws Income Tax

Levy of penalty u/s. 271E - violation of provisions of Section 269T - If identity of person is proved and genuineness of payment is not doubted by the AO then ontentions....
March 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice u/s 274 - In SCN issued u/s 274, AO does not strike out the inappropriate words to specify the charge against the assessee as to....
March 2, 2019 Case Laws Income Tax

No surrender at the time of search but cash seized was included in the computation of income and offered for tax which was duly accepted by the AO without any further......
March 2, 2019 Case Laws Income Tax

Revision u/s 263 - eligibility of claim for deduction u/s 54F - If it born out from record that AO has not examined the claim of assessee for deduction and allowed the......
March 2, 2019 Case Laws Income Tax

Reopening of assessment - The assessment order makes it very clear that reassessment proceedings by issuing notice u/s 148 were done merely on the basis of change of......
March 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - non recording of satisfaction - When satisfaction for initiation of penalty proceedings u/s 271(1)(c) of IT Act is recorded by the AO in......
March 2, 2019 Case Laws Income Tax

Reopening of assessment - Original assessment u/s 143(3) - Reopening of assessment merely on the basis of objection raised by audit party is not permissible if AO has......
March 2, 2019 Case Laws Income Tax

Revision u/s 263 - Issue considered and decided in appeal by appellate authorities, such matters cannot be subject to revision u/s 263. Rationale behind exclusion of......
March 2, 2019 Case Laws Income Tax

Stay petition for stay of demand must contain note for the existence of a prima facie case, financial stringency of petitioner and the balance of convenience and it......
March 2, 2019 Case Laws Income Tax

Assessment u/s 153A - Validity of search on grounds of absence of panchas - Delay in raising plea that no punchas is available at the time of search is Fatal. It should.....
March 2, 2019 Case Laws Income Tax

Settlement application filed u/s 245C - If assesse voluntarily offer additional income after filing Settlement application, it will lead to quashing of Settlement......
March 2, 2019 Case Laws Income Tax

Deduction u/s 10B - sale of export quota and interest on margin money - There the sole activity engaged in by the assessee is export, all incomes generated by the......
March 2, 2019 Case Laws Income Tax

Reopening of completed assessment u/s 143(3) after 4 years - though the ld.AO has to form a prima facie belief only, but has not analysed any of these details while......
March 2, 2019 Case Laws Income Tax

No penalty levied u/s. 271(1)(c) if assessee has made complete disclosure of details of claim in Accounts as well as return. Further if claim is a debatable and there......
March 1, 2019 Notifications Companies Law

Central Government appoint persons as part-time members of the National Financial Reporting Authority (NFRA) - Total 7 members (3 members are from ICAI)
March 1, 2019 Notifications Income Tax

U/s 138 (1) of IT Act 1961 Central Government specifies Nodal Officer, Pradhan Mantri Kisan Samman Nidhi (PM-KISAN)
March 1, 2019 Notifications FEMA

Foreign Exchange Management (Permissible Capital Account Transactions)(Amendment) Regulations, 2019
March 1, 2019 Notifications FEMA

VRR - A Foreign Portfolio Investor may enter into forward contracts, foreign currency-rupee option contract, cost reduction structures or swaps with Rupee as one of the.....
March 1, 2019 Notifications FEMA

Foreign Exchange Management (Borrowing and lending) (Amendment) Regulations, 2019 - Borrowing and lending by persons resident outside India
March 1, 2019 Notifications FEMA

NRI or OCI may trade or invest in all exchange traded derivative contracts approved by Securities and Exchange Board of India from time to time subject to the limits prescribed by SEBI
March 1, 2019 Circulars Income Tax

Task Force for drafting a New Direct Tax Legislation-Extension of term
March 1, 2019 Case Laws Income Tax

Dismissal of revenue appeal by High court without framing the questions - every order/judgment, which decides the lis between the parties, must contain the......
March 1, 2019 Case Laws Income Tax

Correct head of income - gain arising on sale of share - If in the later year the assessee had declared a loss on capital side, we wonder whether going against such a......
March 1, 2019 Case Laws Income Tax

Attachment of Property including vehicles - the buses are used to facilitate the movement of students between their homes and the college. Students should not be made to....
March 1, 2019 Case Laws Customs

Duty free import authorisation (DFIA) - The present dispute is not of classification but compliance with the licence condition. The description of the goods, based upon.....
March 1, 2019 Case Laws Service Tax

Refund - Unjust enrichment - If the debit notes are not acted upon and not recorded as receivables in the books of the appellant are not receiving any sum as service tax....

1 ....70 71 72 737475 76 77 78........ 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...

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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...