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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 3701 to 3750 of 6863 Records

1 ....71 72 73 747576 77 78 79........ 138

March 1, 2019 Case Laws Service Tax

Nature of Service - BAS - the activity undertaken by the appellant herein of threshing and drying of raw tobacco leaves would not come under category of ‘Business......
March 1, 2019 Case Laws Service Tax

Export of service of not - After receiving the taxable service by the overseas entity, the place of actual use of service will not be considered as the relevant factor......
March 1, 2019 Case Laws Service Tax

Classification of services - Merely taking such licence or abiding by such labour law, it cannot be said that the contract for executing works within the manufacturing......
March 1, 2019 Case Laws Service Tax

CENVAT Credit - construction of residential property - unsold flats at the time of receipt of completion certification - demand of service tax/ reversal of credit set aside.
March 1, 2019 Case Laws Service Tax

Evasion of service tax - onus on the revenue to prove - there is no investigation to show as to whom the said services have been provided; that when the same were......
March 1, 2019 Case Laws Central Excise

Valuation - extended period of limitation - department could very well have appointed Cost Accountant as provided in the Central Excise Act, 1944 to ascertain whether......
March 1, 2019 Case Laws VAT and Sales Tax

Whether the specific contract entered into by the assessee herein was for transfer of goods in the form of goods or not in the form of goods; the fact admitted being......
March 1, 2019 Case Laws GST

Levy of CST - Benefit of lower CST or exemption from CST post GST - Procurement of high speed diesel oil for manufacturing - the question whether the finished goods......
March 1, 2019 Case Laws Indian Laws

Condonation of delay of 457 days in filing appeal - Since, the right to appeal is a statutory right, this court is not persuaded to accept that relief can be granted to.....
March 1, 2019 Case Laws Income Tax

TP Adjustment - AMP expenses by applying bright line test on protective basis - TP adjustment amounting by applying BLT is not sustainable on protective basis having no.....
March 1, 2019 Case Laws Income Tax

Set-off of carried forward depreciation is not eligible if assessee offer tax u/s 44BB(1) but same can be claimed Section 44BB (3). Subsection (1) with non-obstinate......
March 1, 2019 Case Laws Income Tax

Special audit u/s 142(2A) - Scope of special audit has widen after amendment in Section 142(2A) w.e.f. 1.6.2013. The special audit can now be directed not only if the......
March 1, 2019 Case Laws Income Tax

Direction in original appellate proceeding - Not challenged - it cannot now question the findings of the lower appellate authority based on earlier direction - No......
March 1, 2019 Case Laws Income Tax

Carry forward of business loss - original return was filed u/s 139(1) within time declaring positive income - later revised return u/s 139(5) filing declaring loss - On.....
March 1, 2019 Case Laws Income Tax

Computation of deduction u/s 80IA - eligible business shall be treated as the only source of income- Assessee is eligible to deduction without adjustment of loss of other unit.
March 1, 2019 Case Laws Income Tax

Once deduction at the rate of 100% for first five years on the ground that they had set up a manufacturing unit as prescribed under sub section (2) of Section 80IC has......
March 1, 2019 Case Laws Income Tax

Income from other sources - forfeiture of earnest money received during the negotiation of a capital assets is not taxable as income from other sources prior to......
March 1, 2019 Case Laws Income Tax

Revision u/s 263 - lack of inquiry - If AO fail to verify statutory Form and examine of eligibility of deduction u/s 10AAA and allow deduction then such order clearly......
March 1, 2019 Case Laws Income Tax

Exemption u/s. 10A is allwable without set of brought forward business loss and unabsorbed depreciation of non-eligible business unit.
March 1, 2019 Case Laws Income Tax

Taxability of Notional interest - Deposit/advance made to certain parties - The availability of interest free funds in the hands of assessee by way of Capital Account is....
March 31, 2018 News GST

E-Way Bill System User Manual for SMS Operations
March 31, 2018 News GST

E-Way Bill System FAQ - The common portal for generation of e-way bill is https://ewaybillgst.gov.in
March 31, 2018 Act Rules DGFT

GENERAL PROVISIONS REGARDING IMPORTS AND EXPORTS - Chapter 2 of Foreign Trade Policy 2015-2020 as amended - Import policy for Second Hand Goods imported for the purpose.....
March 31, 2018 Act Rules DGFT

DUTY EXEMPTION /REMISSION SCHEMES - Chaper 4 of Foreign Trade Policy 2015-2020 as amended - Import of raw Sugar under DFIA scheme
March 31, 2018 Case Laws Income Tax

Computing the book profit u/s 115JB - MAT - whether the tariff charged by the assessee from 01.04.2005 and till the final order of the CERC is contingent and cannot be......
March 31, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - revision u/s 263 - In the absence of any finding of the AO with regard to concealment of income or with regard to furnishing of inaccurate......
March 31, 2018 Case Laws Income Tax

Claim of deduction u/s 80IB - by virtue of the processing done on milk by the assessee, the milk gets pasteurized, thereby becoming free of bacteria, and thus, potable......
March 31, 2018 Case Laws Income Tax

Addition u/s 68 - credit purchase of Supari, as unexplained cash credits - it is found that the gross profit and net profit shown by the assessee is progressive and the.....
March 31, 2018 Case Laws Income Tax

Claim of TDS credit - assessee following cash accounting method - TDS certificates shows higher gross receipts then what is shown in the return of income and profit and.....
March 31, 2018 Case Laws Income Tax

Unexplained investment u/s 69 - The aspect that this income was not declared in the original return of income cannot be a ground to automatically conclude that it is......
March 31, 2018 Case Laws Income Tax

Addition on account of the interest income earned by the cooperative society - when the income has been offered by those societies in their own hand it cannot be taxed......
March 31, 2018 Case Laws Income Tax

Addition made u/s. 43B - interest paid to financial institutions on loans - assessee argued that the company constructed the buildings to the Government of Andhra......
March 31, 2018 Case Laws Income Tax

Personal expenses or business expenses - Unless the assessee submitted the details of the names of the clients or customers with whom the Directors held talks and the......
March 31, 2018 Case Laws Income Tax

Eligibility for deduction u/s 80P - assessee to invest 25% of its profits in the reserve funds, which in turn, are parked in FDRs with Bank of Maharashtra - assessee is.....
March 31, 2018 Circulars Companies Law

Filing of Annual Financial statements and Annual Returns under the Companies Act, 2013 - Condonation of Delay Scheme, 2018 - scheme extended upto 30th April, 2018.
March 31, 2018 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - Circular
March 31, 2018 Case Laws Customs

Import of prohibited goods - waste - When even violation of the general principles of law are deemed to be illegal, it cannot be said that violation of enacted laws are.....
March 31, 2018 Case Laws Central Excise

CENVAT credit - Cement and Steel items - irrespective of the classification of components, spares and accessories, when those are fitted to the machines/machineries of......
March 31, 2018 Case Laws Central Excise

SSI exemption - clubbing of clearances - Merely because the partner of two units happen to be the same, by itself, is not sufficient to establish that one unit is dummy of another - AT
March 31, 2018 Case Laws VAT and Sales Tax

Input tax credit - the officer at whose instance further investigation was initiated on the basis of his prima facie finding relating to huge mismatch and excess claim......
March 31, 2018 Case Laws VAT and Sales Tax

Principles of Natural Justice - the assessing officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not....
March 30, 2018 Case Laws Income Tax

Disallowance of assessee's claim of depreciation on truck - assessee has shown hire charges of ₹ 24,000/per truck per annum and also claimed depreciation - HC......
March 30, 2018 Case Laws Income Tax

Addition of bogus purchases - jewellery business - it is highly impossible for M/s Vitrag Jewels to first hand over the cash even without receiving the cheques from the.....
March 30, 2018 Case Laws Income Tax

Levy of penalty u/s 271B - not getting the accounts audited u/s 44AD - having not disturbed the said position u/s 44AD, it cannot be said that the assessee has failed to....
March 30, 2018 Case Laws Income Tax

Accumulation of income of 15% u/s. 11(1)(a) - AO directed to consider the net receipt (not the gross receipt) for the purpose of computation of accumulation of income of....
March 30, 2018 Case Laws Income Tax

Unexplained cash credit u/s 68 - the transactions made by the assessee are controlled by the Government of West Bengal. No infirmity has been reported by the State......
March 30, 2018 Case Laws Income Tax

Addition u/s 41 - remission or cessation of liability proof - when the assessee is showing the liability in the books of account and has repaid in the subsequent years......
March 30, 2018 Case Laws Income Tax

Cancelling Registration u/s 12AA(3) - No evidence on record to show that assessee received or paid any commission for indulging in any unaccounted money. Therefore,......
March 30, 2018 Case Laws Customs

Validity of SCN - Admittedly, no such SCN is found in the file. Once, there is no such SCN found in the file, then, there was no sanction in law to make an......
March 30, 2018 Case Laws Customs

It is seen that the CV duty and AD duty put together did not exceed the injury margin though the dumping margin is higher. The same principle of Lesser Duty Rule is......

1 ....71 72 73 747576 77 78 79........ 138

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