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Highlights / Annotations / Catch Notes For April of 2019

Home Highlights April April 2019 Year 2019

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Showing 351 to 400 of 624 Records

1 ....4 5 6 789 10 11 12........ 13

April 12, 2019 Case Laws Income Tax

If commercial principles are applied, then adjustment of expenses incurred by the trust for charitable and religious purposes in the earlier years against the income......
April 12, 2019 Case Laws Income Tax

Reference to DVO - Determination of cost of acquisition - if the value declared by an assessee on the strength of registered valuer’s report is more than the fair market....
April 12, 2019 Case Laws Income Tax

Admission of additional evidences u/r 46A - submitted first time before CIT(A) - The principles of natural justice are breached by learned CIT(A) by not calling for......
April 12, 2019 Case Laws Income Tax

Addition on account of bonus paid to the Director employee - distribution of dividend or not - the shareholders were professionally highly qualified. Payment of bonus......
April 12, 2019 Case Laws Income Tax

Assessment u/s 153A/153C - recording of satisfaction as the AO of the searched person is mandatory to initiate the proceedings even if AO for both the same and......
April 12, 2019 Case Laws Income Tax

Rejection of books of accounts - A.O has merely followed the order of his predecessor of previous years for making the impugned addition. It is well settled principal......
April 12, 2019 Case Laws Income Tax

Reopening u/s 148 - accommodation entry - recording of reasons to belief - AO did not mention any material facts in the reasons such as original assessment u/s 143(3),......
April 12, 2019 Case Laws Income Tax

Assessment u/s 143(3) - search and seizure action U/s 132 was taken during pendency of assessment proceedings - proceedings initiated U/s 143(3) stood abated by virtue......
April 12, 2019 Case Laws Income Tax

Revision u/s 263 - non consideration of provision of law relating to substitution of sales consideration with stamp value u/s 50C for capital gain computation is......
April 12, 2019 Case Laws Income Tax

Penalty u/s 271(l)(c) - investment in property - assessee accepted total addition in his hand - non disputing addition in merit is fatal in penalty proceedings......
April 12, 2019 Case Laws Income Tax

Addition u/s 68 - assessee submitted all details alongwith affidavit of lenders - all lender also confirm in response to notice 133(6) - all the three ingredients such......
April 12, 2019 Case Laws Income Tax

Simultaneous claim of depreciation and deduction of depreciation write back - amount credited in P& L Account due to change in the method of providing depreciation as......
April 12, 2019 Case Laws Income Tax

Addition u/s 43B - delay in remitting the employees contribution to Provident Fund (PF) accounts - the employees contribution to PF required to be allowed even if the......
April 11, 2019 Circulars DGFT

Extension of validity of Pre-shipment Inspection Agencies (PSIAs).
April 11, 2019 Circulars SEBI

Risk-based capital and net worth requirements for Clearing Corporations under Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2018
April 11, 2019 Circulars SEBI

Separate BSDA limit for Debt Securities
April 11, 2019 Case Laws Income Tax

Benefit of deduction u/s 80IA to transferee or assignee - the Proviso does not require that there should be a direct agreement between the transferee enterprise and the.....
April 11, 2019 Case Laws Income Tax

Addition towards gift - Sale of land - the transactions of gift of shares and transactions relating to sale of land - transfer of land arose during Asst. Year 2009-10......
April 11, 2019 Case Laws Income Tax

Estimating the profit on alleged unrecorded sales - A.O. directed to make addition by estimating profit @ 15% of the amount so deposited in the bank account with respect....
April 11, 2019 Case Laws Income Tax

TDS u/s 194C - freight - non-furnishing of the PAN to the prescribed income tax authority within the prescribed time as per the provision of sub section 7 of the section....
April 11, 2019 Case Laws Income Tax

TDS u/s 195 - seconded employees - Since the assessee has not become employer of seconded employees, what the assessee paid the employer is the income of those companies....
April 11, 2019 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - mere action of charging fee for services, by itself, would not justify invoking of the proviso to section 2(15) unless....
April 11, 2019 Case Laws Indian Laws

Nature of transaction - benami transaction or not - some financial assistance was given to the buyer of property - that cannot be the sole determinative......
April 11, 2019 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - The evidence on record, is a probable defence on behalf of the accused, which shifted the burden on the complainant to......
April 11, 2019 Case Laws GST

Constitutional validity - Transitional Credit - Difference of opinion between the Bombay High Court and that of Gujarat High Court - notices issued - In the meantime,......
April 11, 2019 Case Laws GST

Levy of GST - on sale of REC scrips and intermediaries in the transaction - the present Petitioner had earlier filed a petition seeking the same relief but withdrawn -......
April 11, 2019 Case Laws Customs

Extended period of limitation - Misdeclaration of imported goods - The distinct and different classification adopted at the port is a clear pointer to the confusion in......
April 11, 2019 Case Laws Central Excise

Clandestine removal - Shortage of raw material and finished goods - no verification at the buyer/supplier’s end conducted by the Revenue - mere payment of duty on the......
April 11, 2019 Case Laws VAT and Sales Tax

Developer and codeveloper of an SEZ - According to Section 11(1)(i) of the HSEZ Act, 'any goods exported out or imported into the SEZ have been exempted from payment of.....
April 11, 2019 Case Laws Income Tax

Addition u/s 43B - enhanced licence fee for land payable to railway - not covered in Section 43B(1)(b) - clause (g) in Section 43B(1) w.e.f. 01.04.2017 apply to the......
April 11, 2019 Case Laws Income Tax

Benefit of deduction u/s 80IA - Provisos to Section 80IA(4)does not require that there should be a direct agreement between the transferee enterprise and the specified......
April 11, 2019 Case Laws Income Tax

Penalty u/s. 271B - Non furnishing of Tax Audit Report within the prescribed period u/s 44AB - Limitation to impose penalty u/s 275 - quantum of penalty to be imposed......
April 11, 2019 Case Laws Income Tax

Admission of addition evidence - assessee is required to be given a fair chance and opportunity in the interest of natural justice if additional evidence submitted, have....
April 11, 2019 Case Laws Income Tax

Assessment u/s 153A - no assessment was pending on the date of search - no incriminating material found in search - assessment u/s 153A is not permissible solely on the.....
April 11, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - bogus purchases - If the assessee has submitted all the documentary evidences to substantiate the purchases so made then merely making of......
April 11, 2019 Case Laws Income Tax

Adjustment on account of outstanding trade receivables - delay in payment by AE - outstanding trade receivables beyond reasonable period will come under international......
April 11, 2019 Case Laws Income Tax

Passing of order of assessment in non existing company - merger of company - assessment framed by the AO against a non existent entity despite being informed vide......
April 11, 2019 Case Laws Income Tax

Transfer pricing - Addition in final assessment - AO is not permitted to make any addition which is not contained in the draft assessment order and approved by the DRP u/s 144C
April 11, 2019 Case Laws Income Tax

Disallowance of interest 36(1)(iii) - advances to subsidiaries and step down subsidiaries - once the assessee has demonstrated the commercial expediency and corporate......
April 11, 2019 Case Laws Income Tax

LTCG - transfer of Internal Audit and Risk Consultancy practice (IARC) to company - client list and contract relationship has been built by the assessee over past 30......
April 11, 2019 Case Laws Income Tax

Condonation of delay - appellant filed rectification - given the nature of grievance, it was reasonable to expect that the remedy will be available u/s 154 - delay in......
April 11, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - 100% deduction u/s 80IC - mistake in counting the initial assessment year - realising mistake revise computation filed and paid tax before......
April 11, 2019 Case Laws Income Tax

Penalty u/s 271AAB - undisclosed income in terms of clause (c) of explanation to section 271AAB - being a penal provision, the same must be strictly construed and in......
April 10, 2019 Case Laws Income Tax

Reopening u/s 147 - validity of notice u/s 148 - original assessment u/s 143(1) - "change of the opinion" - High Court was not justified in dismissing the appeal on the.....
April 10, 2019 Case Laws Income Tax

Condonation of delay of 439 days - sufficient cause - lack of proper advice - appeal filed against assessment order before the CIT (A) within time but no Challenge of......
April 10, 2019 Case Laws Income Tax

Addition of Undisclosed Income - Just because the statements u/s 132 (4) state that he paid Capitation Fee , it does not mean that it could result in an addition ipso......
April 10, 2019 Case Laws Income Tax

Addition u/s 69C - unexplained expenditure - not been expended by the assessee but was merely routed through in account - the question of debiting such amount to the......
April 10, 2019 Case Laws Income Tax

Power of Tribunal to dismiss the Appeals for want of prosecution - Even if the assessee could not appear, the Tribunal should decided the appeal on merits, ex parte,......
April 10, 2019 Case Laws Income Tax

Validity of reopening of assessment - proceeding u/s 147 initiated on the basis of satisfaction note recorded u/s 153C - curable defect u/s 292B - not challenging before AO is fatal
April 10, 2019 Case Laws Income Tax

Exemption u/s 11 - nexus of corruption by way of bribe and criminal misconduct by the assessee trust - misconduct and desire to defy rules and norms - registration was......

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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