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Showing 3051 to 3100 of 6674 Records

1 ....58 59 60 616263 64 65 66........ 134

May 22, 2019 Case Laws Customs

Violation of import conditions - actual user condition - after clearance of the goods from Mumbai Port, the same were transferred to Lonikhand, Pune, though the lorry......
May 22, 2019 Case Laws SEBI

Increase of shareholding beyond 55% - violation of Section 11 of the Takeover Regulations, 1997 - the default is inadvertent, technical and, in any case, unintentional -....
May 22, 2019 Case Laws Service Tax

Classification of services - fee paid to overseas players - reverse charge - the remuneration received by the petitioner from the IPL franchisee could not be taxed under....
May 22, 2019 Case Laws Service Tax

Franchise service or Business Support services - demand of service tax on Central Rights Income - Revenue Sharing - BCCI is not commercial organization and only......
May 22, 2019 Case Laws Central Excise

Manufacture of paper / paper board - Principal Process of lifting of pulp is done by hand or not - To extend the benefit of exemption notification, only the Principal......
May 22, 2019 Case Laws Central Excise

When the assessee acted under bonafide belief on a particular aspect and there were difference of opinion in the department on such aspect, the extended period of......
May 22, 2019 Case Laws Central Excise

Condonation of delay in filing appeal u/s 35(1) - The power to condone the delay conferred upon the Commissioner (Appeals) ends if the appeal is preferred after 30 days.....
May 22, 2019 Case Laws Income Tax

Challenge of assessment order in writ - violation of principles of natural justice - in the name of additional and extended opportunities, one cannot expect the......
May 21, 2019 Case Laws Income Tax

Deduction u/s 80P (2) - scope of introduction of sub-section (4) - Primary Agricultural Credit Society or a Co-operative Bank - AO has to conduct an enquiry into the......
May 21, 2019 Case Laws Income Tax

Disallowance of deduction u/s 80JJAA - employment equal to or more than 300 days - by allowing the benefit for a new employee who is employed for less than the minimum......
May 21, 2019 Case Laws Income Tax

Treatment of loss from share trading - The specific admission of the assessee before the assessing officer assumes significance that share trading is sole business......
May 21, 2019 Case Laws Income Tax

Treatment of loss from share trading - speculative loss OR business loss - a specific amendment by Parliament in the Explanation to Section 73, insofar as trading in......
May 21, 2019 Case Laws Income Tax

Foreign tax credit u/s 91 - Section 6(6) carves out another category of person in ‘Residents’, who is said to be ‘not ordinarily resident’ in India form part of larger......
May 21, 2019 Case Laws Income Tax

Revision u/s 263 - there is no finding that the GTD activity expenses were not for furtherance of the aims and objects of the assessee society or that the assessment......
May 21, 2019 Case Laws Income Tax

Exemption 10(37) - consideration of CBDT circular No.36 of 2016 and Circular No.11011/30/2015-LA - the department is duty bound to adhere to the instruction of the CBDT.....
May 21, 2019 Case Laws Income Tax

Unexplained investment u/s. 69 - Asstt. Comm. of Commercial Taxes estimated the valuation of WIP without mentioning the quantity or rate of the individual item - AO......
May 21, 2019 Case Laws Customs

Valuation of imported goods - rejection of declared value - The mandate to record reasons at the second stage of enquiry is not expressly stipulated, albeit it has been.....
May 21, 2019 Case Laws Customs

Valuation of imported goods - rejection of declared value - Formation of belief and recording of reasons as to reasonable doubt and communication of the reasons when......
May 21, 2019 Case Laws Service Tax

Condonation of delay in filing appeal - Section 85(3A) of the Finance Act, 1994 - Once the period of limitation is specifically prescribed in a statute and stipulates......
May 21, 2019 Case Laws Service Tax

CENVAT Credit - no service tax on residential accommodation - When service tax was collected by service provider even on providing for residential accommodation which is....
May 21, 2019 Case Laws Service Tax

Demand of service tax - brokerage received on IPO related service - Business Auxiliary Services - appellant’s activity is neither covered u/s 65(19)(i) as they are not......
May 21, 2019 Case Laws Central Excise

Clandestine removal of goods - the duty could not be demanded on the raw material found short during the course of investigation as the same was not manufactured goods......
May 21, 2019 Case Laws Central Excise

Clandestine removal - Bags and Soft Luggage items - bags were not seized from outside the factory premises or during transit and that were seized from the factory......
May 21, 2019 Case Laws Customs

Imposition of safeguard duty - imports of Solar Cells - the balance of convenience lies in favour of the domestic industry. - the domestic industry would suffer......
May 21, 2019 Case Laws Insolvency and Bankruptcy

Reduction of claim - 'existence of dispute' between the 'Corporate Debtor' and the 'Operational Creditor' with regard to supply of coal - Since that order attained......
May 21, 2019 Case Laws Service Tax

Reverse charge - import of services or reimbursement of various expenses incurred to associated group companies abroad - These charges are not reimbursement but payments....
May 21, 2019 Case Laws Service Tax

Export of Services - intermediary service or not - the services provided by the appellant in respect of the sale of goods of associated group companies cannot be said to....
May 21, 2019 Case Laws Service Tax

CENVAT Credit - input services used in ‘setting up’ of their office premises - Some of the services undertaken by the Appellant though are in the nature of civil works,.....
May 21, 2019 Case Laws Service Tax

CENVAT credit - the insurance policy is not availed under any statutory obligation and it is for the personal consumption of the employee and therefore not eligible for credit.
May 20, 2019 Case Laws GST

Street lighting services to corporation including operation and maintenance - pure services - notification no. 12/2017-CentraI Tax (Rate) - On the contract, it is......
May 20, 2019 Case Laws Income Tax

Addition u/s 68 - it is contended before AO that advances (cash credit) were made against the purchase of goods - AO and the Appellate Authority have the power of Civil.....
May 20, 2019 Case Laws Income Tax

Addition on the basis of Peak Credit - unexplained credit entries in the bank account - basis of Peak Credit can be adopted to remove the cascading effect of the......
May 20, 2019 Case Laws Income Tax

Capital gain computation - determination of the FMV - it is apparent from the report of the Registered valuer that he does not have any authentic basis for the FMV of......
May 20, 2019 Case Laws Income Tax

Accrual of income - An income from the MOU/lease agreement cannot be said to have accrued or arisen or become legally due to assessee till the time the underlying......
May 20, 2019 Case Laws Income Tax

Disallowance of 20% of misc. expenses - if there is any deficiency in the vouchers or the bills supporting the incurrence of expenditure, then at the most those can be......
May 20, 2019 Case Laws Income Tax

Registration U/s 12AA - charitable activity OR business - Section 8 of the Companies act provides the registration of companies with charitable objects and ample......
May 20, 2019 Case Laws Income Tax

Revision u/s 263 - unsecured loan - AO after having received relevant documents including confirmation has not taken pains to verify the veracity of loan transactions......
May 20, 2019 Case Laws Income Tax

Disallowance u/s 37 - commission to the assessee’s son - when the rate of commission paid to other agents was on par with the rate paid to the assessee’s son and it is......
May 20, 2019 Case Laws Income Tax

Penalty u/s 271B - TAR u/s 44AB upto 30th Sep., 2012 - The criminal proceedings were mounted in January, 2012 and the bail was granted in May, 2012 therefore even if the....
May 20, 2019 Case Laws Customs

Determination of assessable value - valuation imported machinery with addition of 50% of the supervision charges - the supervision of erection, commissioning and......
May 20, 2019 Case Laws Companies Law

Winding Up - Oppression and mismanagement - Jurisdiction of Company Judge VS NCLT - A composite company petition is perfectly maintainable and this Court had the......
May 20, 2019 Case Laws Service Tax

Extended period of limitation - the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful......
May 20, 2019 Case Laws Service Tax

Demand of Interest - the Referral Bench itself extended the benefit of Section 80 of Finance Act, 1994 holding that the appellants were under bonafide belief that they......
May 20, 2019 Case Laws Service Tax

Refund of service tax paid - it can be seen that organisation namely M/s Bharat Dynamics Limited is mainly/primarily engaged in defence production which are necessary......
May 20, 2019 Case Laws Service Tax

Waiver of penalty u/s 80 - - The entire service tax along with interest was paid, albeit in instalments, even before the statement of the appellant was recorded - thus......
May 20, 2019 Case Laws Service Tax

Pre-deposit u/s 35F - C&F Agent Service & Business Support services - certificate issued by Hindustan Unilever Limited that there is a discharge of service tax liability....
May 20, 2019 Case Laws Central Excise

Interest on delayed refund of Interest - Only because there is no provision for interest on refund of delayed interest that does not mean that there is any bar or......
May 20, 2019 Case Laws Central Excise

CENVAT Credit - input services - Rent-a-Cab Agency Services - the employees of the appellant were transported for carrying out their work for the appellant and that......
May 20, 2019 Case Laws Central Excise

CENVAT credit - input services - service tax not paid in accordance with what is indicated in the Invoice - Rule 4(7) provides for a proportionate reduction of CENVAT......
May 20, 2019 Case Laws Central Excise

CENVAT Credit - input services - The scope of the term input service under Cenvat Credit Rules, 2004 is still wider including services used by a manufacturer ‘whether......

1 ....58 59 60 616263 64 65 66........ 134

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H: Cooperative societies' delayed audit report filing excused due to reas...

H: Unexplained income assessment challenged; statutory appeals allowed to...

H: Property rental income rightly assessed as 'income from house property...

H: Taxman's faceless assessment order quashed for violating natural justice.

H: Co-owners rent income: AOP assessment; Plinth not a building for house...

H: Higher yarn wastage led to tax addition, despite consistent records an...

H: Charitable trust's one-time fundraising event involving donation coupo...

H: Taxman's addition for unexplained property purchase deleted due to inc...

H: Denying registration to trust promoting public welfare activities like...

H: Bank's Tax Tussle: Interest-Free Funds, Bad Debts, and Business Expend...

H: Trust's income taxability: Lack of registration triggers normal tax ra...

H: Event Management Firm Wins Case: Excess Payments Allowed for Business ...

H: Construction firm's tax case: Revenue recognition method upheld, commi...

H: Water meter duty dispute resolved: 'BAYLAN' branded products classifie...

H: Customs broker saved from penalties by amending bills after fictitious...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Consolidated SCN and Order

F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

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