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May 25, 2020 Case Laws Income Tax

Hence, keeping in view that the annual receipt of the education institute is less than ₹ 1 crore, the education institute is solely involved in the educational......
May 25, 2020 Case Laws Income Tax

Disallowance of gross MTM loss - the obligation accrued against the taxpayer the minute it entered into forward foreign exchange contracts. So, the forward foreign......
May 25, 2020 Case Laws VAT and Sales Tax

The notification in the present case exempting all kind of footwear made of PVC, chappals made of rubber and straps there of the sale price of which does not exceed......
May 25, 2020 Case Laws Income Tax

Validity of Proceeding u/s 158BC - satisfaction was not recorded before completion of assessment proceeding - the order passed by the AO as well as the CIT (Appeals) has....
May 25, 2020 Case Laws Income Tax

Stay petition - stay would be conditional on payment of 20% of the disputed demand - the manner of exercise of power of the Principal Commissioner of Income Tax is......
May 25, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - income on account of capital gain arising from transfer of the immovable properties has escaped assessment - deduction u/s 54F claimed.....
May 25, 2020 Case Laws Customs

Jurisdiction - Validity of SCN - Even if, it is assumed that the clearance of HSD Oil was without the authority of law by the DTA supplier (IOCL). Only the......
May 25, 2020 Case Laws Service Tax

Recovery of service tax along with interest and penalty - service tax on commission received on the distributors in multi level marketing system (MLM) - The receipt of......
May 25, 2020 Case Laws Service Tax

Classification of services - Intellectual Property Rights or not - unless such technical know-how etc are listed under the law for time being in force in the country and....
May 23, 2020 Case Laws Income Tax

Exemption u/s 10(23C)(iiiab) - Text Book Society - the assessee, which has been constituted to implement the educational policy of the State has to be treated as an......
May 23, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - additions u/s 68 on account of amount routed through for giving accommodation entries on account of the amounts received in cash as......
May 23, 2020 Case Laws Income Tax

Appeal to the appellate tribunal - According to the appeal set filed before us, Mr. Alan wells is only authorised to sign and verify the documents for filing of appeal......
May 23, 2020 Case Laws Income Tax

Unexplained investment - Apparently the withdrawals from the bank account is made for meeting the expenses and not for keeping the money at house. Hence, the explanation....
May 23, 2020 Case Laws Central Excise

Classification - Clearance of 2nd lamp with the set of "Solar Power Generating System" or "Solar Photovoltaic Lantern" to M/s Aura Solar Products Pvt Ltd - Benefit of......
May 23, 2020 Case Laws VAT and Sales Tax

Levy of compounding fee - Though the petitioner appears to have obtained VAT registration for its head office, it had not obtained separate registration for the site......
May 23, 2020 Case Laws VAT and Sales Tax

Jurisdiction - detention of goods alongwith vehicle - 1st respondent as the “prescribed authority” under section 67 of the Tamil Nadu Value Added Tax Act, 2006 was......
May 23, 2020 Case Laws VAT and Sales Tax

Refund of excess Input Tax Credit - Merely because the TNVAT Act, 2006 was substituted with Tamil Nadu Goods and Service Tax Act, 2017 with effect from 1.7.2017 by......
May 23, 2020 Case Laws VAT and Sales Tax

Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when......
May 22, 2020 Case Laws Income Tax

TDS u/s 195 - Petitioner was merely prospecting such business and therefore engaged the services of the said UK company as a consultant. As the petitioner has not......
May 22, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - denial of deduction u/s 80IB - there were deliberations on the very issue as to whether the activity undertaken by the petitioner......
May 22, 2020 Case Laws Income Tax

Assessment u/s 153A - Documents recovered from the laptop - presumption - If the documents seized does not show any income earned by the assessee, then ld AO cannot rest....
May 22, 2020 Case Laws Income Tax

TDS u/s 194H - Whether sale of recharge vouchers and prepaid vouchers and prepaid cards to the sole distributors does not establish Principal-Agent relationship liable......
May 22, 2020 Case Laws Income Tax

Interest on refund - Where it is found that no refund has been granted pursuant to intimation u/s 143(1), the assessee shall be granted relief from such levy of interest....
May 22, 2020 Case Laws Income Tax

Penalty u/s 271AAB - there is no finding in the penalty order to this effect that undisclosed income so found and surrendered during the course of search falls under the....
May 22, 2020 Case Laws Income Tax

Condonation of delay - delay of 583 days - Due to subsequent developments wherein the assessee runs a serious risk of prosecution where the penalty is confirmed, he was.....
May 22, 2020 Case Laws Income Tax

Business expenditure u/s 37(1) - when a payment by way of impost or by way of penalty or interest is purely compensatory and not penal in nature, the same should be......
May 22, 2020 Case Laws Customs

Waiver / remission from payment of demurrage charges,Transshipment and other charges - If indeed there was a complete breakdown due to alleged arrest and resulted in......
May 22, 2020 Case Laws Service Tax

100% EOU - Refund of service tax paid - When the appellant has exported the goods paying service tax on the services availed for exporting the goods, the department......
May 22, 2020 Case Laws Indian Laws

Dishonor of Cheque - non-payment of 20% of compensation amount as per Section 148 of N.I. Act - Since, condition stipulated therein has been violated by the respondent,.....
May 21, 2020 Case Laws Income Tax

Exemption from income-tax - compensation received in respect of award or agreement which has been exempted from levy of income-tax vide section 96 of the RFCTLARR Act......
May 21, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - reason to believe - there was tangible material before the AO to reopen the concluded assessment as the assessee is claiming huge......
May 21, 2020 Case Laws Income Tax

There is no provision u/s.142(1) that assessee is required to sign the document thrust upon him when the assessee himself has denied the content of the document and......
May 21, 2020 Case Laws Income Tax

TDS u/s 195 - Payments made to Steria France for purchase of computer software licenses for the reason of failure to deduct tax at source - ax was not required to be deducted at source.
May 21, 2020 Case Laws Income Tax

Penalty u/s 271D - violation of provisions of section 269SS - The nature of amount so received is the cash advance against supply of goods and not loan/deposit or......
May 21, 2020 Case Laws Income Tax

No doubt the discretion to levy the penalty or to drop the penalty proceedings is entirely the discretion of the appropriate authority who is authorized under the......
May 21, 2020 Case Laws Income Tax

Penalty imposed u/s 271C - non-deduction of TDS on submission of Form No. 15G/15H - where the assessee bank has relied on the declaration so furnished by the customer,......
May 21, 2020 Case Laws Income Tax

Difference between the provisions of the TDS and TCS - where the specific amendment has been brought in by the legislature accepting the ratio so laid down by the......
May 21, 2020 Case Laws Income Tax

Reopening of assessment u/s 147 - In the reasons for reopening, AO has not nowhere indicated that the business loss suffered by the assessee can be treated speculation......
May 21, 2020 Case Laws Companies Law

Admiralty Act - action in rem - no leave is required under Section 446 of the Companies Act, 1956 for the commencement or continuation of an Admiralty Suit in rem where.....
May 21, 2020 Case Laws Service Tax

Refund of the CENVAT Credit - time limitation - in case of export of services, the relevant date must be the date of realisation of foreign exchange. We find that CBEC......
May 21, 2020 Case Laws Central Excise

Supply of bus chassis to Delhi Metro Railway Corporation (DMRC) - The final order stands modified and the matter is remanded to the original adjudicating authority for......
May 21, 2020 Case Laws Indian Laws

Dishonor of Cheque - The revisional court is not meant to act as an appellate court. Unless the finding of the court, whose decision is sought to be revised, is shown to....
May 21, 2020 Case Laws Income Tax

Extension of the stay of demand - pandemic Covid-19 situation and worldwide lockdown - limited working of courts - the stay already granted by the Tribunal vide order......
May 20, 2020 Circulars Income Tax

Acceptance of payment otherwise than in Cash - the provisions of section 269SU of the Act shall not be applicable to a specified person having only B2B transactions (i.e....
May 20, 2020 Case Laws GST

Profiteering - After-Shave Lotion Park Avenue Good Morning 50 ml - It is established that both the above Respondents have acted in contravention of the provisions of......
May 20, 2020 Case Laws Income Tax

ITAT committed a mistake by not permitting the assessee to support the final order of CIT (A), by assailing the findings of the CIT(A) on the issues that had been......
May 20, 2020 Case Laws Income Tax

TP Adjustment - comparable selection - None of the comparables have been excluded on the ground of high turnover alone. The test of functional similarity applied by the.....
May 20, 2020 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - There remains no dispute that the assessee has incurred interest expenses on the money borrowed from the company. Accordingly, we....
May 20, 2020 Case Laws Income Tax

Addition u/s 69A - Unexplained deposits in the bank account - The assessee is engaged in the business of readymade garments, therefore, taxing only the deposits without.....
May 20, 2020 Case Laws Income Tax

Deduction u/s 54F - Acquiring rights in property - Assessee in the instant case has not only been issued allotment letter, he has also made full payment to the authority....

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