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Highlights / Annotations / Catch Notes For May

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Showing 3151 to 3200 of 6674 Records

1 ....60 61 62 636465 66 67 68........ 134

May 17, 2019 Case Laws Indian Laws

Criminal breach of trust - statutory auditor - disciplinary proceedings by ICAI pursuant to a complaint filed by the SFIO - violation of accounting standards cannot be......
May 17, 2019 Case Laws Customs

Illegal obtaining of duty credit license for various fraudulent export - duty free scrips - It would be practically impossible for any buyer to verify as to whether the.....
May 17, 2019 Case Laws Customs

Valuation of imported goods - import and distribution of LPG - Canalising charges are includible in the assessable value of imports.
May 17, 2019 Case Laws Customs

Levy of penalty - Export through baggage under claim of drawback - Imposition of huge penalties ranging from 2 lakhs to 35 lakhs on individuals appears to be harsh,......
May 17, 2019 Case Laws Customs

Valuation of imported goods - dry containers - Since the replacement cost represent the intrinsic value of container, agreed upon between the lessor and lessee in the......
May 17, 2019 Case Laws Customs

Confiscation & redemption fine - when the appellants have followed the practice in manner of making the declarations in Import Manifest, and existence of such practice......
May 17, 2019 Case Laws Service Tax

Mandap Keeper service - The demand is thus raised on the basis of mere assumption and presumption that premises were rented against such entry. In absence any such......
May 17, 2019 Case Laws Service Tax

Valuation - Franchise service - inclusion of amount of sale of books, admission kit, curriculum etc. - benefit of N/N. 12/2003-ST - There is no requirement in the......
May 17, 2019 Case Laws Central Excise

Reversal of CENVAT Credit - Bagasse - Bagasse not to be a manufactured product, and therefore Rule 6 of the CENVAT Credit Rules, 2004 shall have no application - The......
May 17, 2019 Case Laws Central Excise

CENVAT Credit - mere non-maintenance of input account in SAP (the accounting software) cannot be the basis to deny the credit and rnore so as credit availed is reflected....
May 17, 2019 Case Laws Central Excise

CENVAT Credit - write off of inputs - It can be argued only on the basis of accounting standards that the impugned goods are written off. Therefore, the provisions of......
May 17, 2019 Case Laws Central Excise

Effect of Notification - Retrospective or Prospective effect - CENVAT Credit - capital goods - The Circular as relied upon by the Department to give this Notification a.....
May 17, 2019 Case Laws Income Tax

Reassessment u/s 148 - time limit for notice - change of opinion - case on hand is one that of the mixed question of law and facts - AO is empowered to consider the......
May 17, 2019 Case Laws Income Tax

Revision u/s 263 - bogus purchases - documents like invoices, given details of stocks, payments through the banking channels and confirmation from parties examined by AO....
May 17, 2019 Case Laws Income Tax

Condonation of delay of 179 days - reasonable cause - assessee has accepted bonafide advice of the tax consultant who was regularly looking after its tax matters but......
May 16, 2019 Case Laws GST

Input Tax Credit - lease rent during pre-operative period for the leasehold land - appellant is constructing the Eco Resort on his own account in course of furtherance......
May 16, 2019 Case Laws GST

Rate of GST - Centage charges/Consultancy charges - Construction Agency/Project Management Consultant - pure services provided to the State Government by way of activity....
May 16, 2019 Case Laws GST

Classification of supply - The provision of services of supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room......
May 16, 2019 Case Laws VAT and Sales Tax

Input Tax Credit - Transitional Relief (TGST) was disallowed as ITC was not carried forward in the return filed in June, 2017 by dealer - later, the dealer filed TRAN-1.....
May 16, 2019 Case Laws GST

Validity of SCN - Detention of goods with vehicle - liability to pay tax, penalty and other charges - Writ against SCN - It is only if it is exfacie evident, from a bare....
May 16, 2019 Case Laws Central Excise

Valuation - PVC pipes - determination of correct transaction value as per Section 4(1)(a) of the Central Excise Act, 1944 - price at which the goods were agreed to be......
May 16, 2019 Case Laws Income Tax

Taxability of shares premium u/s 56(2)(viib) - AO was required to undertake the exercise of fact finding by determining the FMV of the Shares in question as per......
May 16, 2019 Case Laws Income Tax

TP Adjustment - writ against DRP order - admission of additional documents and seek a remand report from the AO can only mean that the panel was of the view that further....
May 16, 2019 Case Laws Income Tax

Revision u/s 263 by Pr. CIT - claim of deduction u/s 10A(lA) - It remains an undisputed fact that the AO had made adequate enquires for adopting one of permissible view.....
May 16, 2019 Case Laws Income Tax

Addition of unexplained share application money u/s 68 - Apart from furnishing the financial statement, bank statements and ITRs assessee could not produce any of the......
May 16, 2019 Case Laws Income Tax

Levy of penalty u/s 271B - no initiation of penalty u/s 271B despite higher gross receipt was available to the AO while passing the original assessment order - penalty......
May 16, 2019 Case Laws Income Tax

Rectification of mistake u/s 254 - ex-parte order on merit - assessee produced certain records after ex-parte order - factual aspect whether the assessee has received......
May 16, 2019 Case Laws SEBI

Violation of the Takeover Regulation - holding increased from 24.74% to 25.04% - violation of the Takeover Regulation is only to the extent of 0.04% and that too due to.....
May 16, 2019 Case Laws Central Excise

Duty & Penalty for clandestine manufacture and removal of goods - it is well settled legal position that the allegation of manufacture and clandestine removal of goods......
May 16, 2019 Case Laws Central Excise

Process amounting to manufacture or not - diluting of raw material namely, “STYROFAN D 623” and “APCOTEX TSN 100” with water - characteristics, chemical composition, use....
May 16, 2019 Case Laws VAT and Sales Tax

Denial of Input Tax Credit (ITC) - Section 11(7A) of the GVAT Act envisages disallowance of tax credit in excess of the amount of tax paid in respect of the same goods -....
May 16, 2019 Case Laws VAT and Sales Tax

Revision of assessment order - inter-state sales - it is no doubt true that the burden is on the petitioner, u/s 16 of the A.P. VAT Act, to show that the turnover,......
May 16, 2019 Case Laws GST

Detention of goods - absence of valid E-way bills - procedural irregularity or minor errors - Goods to be released after furnishing of Bank Guarantee(s) equal to 100% of tax.
May 16, 2019 Case Laws Customs

Smuggling of Cigarettes - whether CHA is liable for penalty u/s 112(a) - When there is no evidence to establish that the appellant had prior knowledge of the illegal......
May 16, 2019 Case Laws Customs

Exemption from SAD - Import of Microprocessors - if the goods are meant for retail sale then obliviously they cannot be meant for fitment within the CPU Housing/ laptop.....
May 16, 2019 Case Laws Customs

Valuation of duty free imports - Advance License - In absence of any correction/ amendments in the license, the value of imported goods sought to be exempted by the said....
May 16, 2019 Case Laws Customs

Classification of imported goods - Creative Toys Modelling Clay - Heading 34070010 is more specific for modeling pastes which in our view will include the clays which......
May 16, 2019 Case Laws Companies Law

Winding up of the Company - Non payment of dues - One thing strikes out immediately. If the goods supplied by the petitioner remained defective, the respondent ought to.....
May 16, 2019 Case Laws Service Tax

Refund of accumulated CENVAT credit - export of service - travel benefits to extend to employees on vacation such as leave or home travel concession are only excluded......
May 16, 2019 Case Laws Service Tax

Scope of SCN - Management, Maintenance and Repair Services - the appeal filed by revenue refers to 94 contracts that were subject matter of show cause notice, whereas we....
May 16, 2019 Case Laws Service Tax

CENVAT Credit - merely because the Mumbai office has not obtained centralized registration under the Relevant Rules, CENVAT credit availed on the service tax paid on......
May 16, 2019 Case Laws Central Excise

CENVAT Credit - Just because the Thermal Power Plant has been set up on the plot leased out by the Appellant, it would not entitle them to the CENVAT Credit in respect......
May 16, 2019 Case Laws Central Excise

Supply of goods against international competitive bidding (ICB) - seamless pipes - benefit of N/N. 6/2006-C.E. - goods were not supplied directly to the contractor - the....
May 16, 2019 Case Laws Central Excise

Extended period of limitation - Since the said demand was confirmed solely based on the audit objection and no supporting evidences were produced by the department,......
May 16, 2019 Case Laws Indian Laws

Transfer of property / assets - with the merger of property also vested with the petitioner along with other assets of Sharpedge. This clearly amounted to transfer of......
May 15, 2019 Circulars DGFT

Non-requirement of submission of Hard Copy of application at RAs for issue of Advance Authorisation (AA) & EPCG Authorisation
May 15, 2019 Case Laws GST

Classification of supply - healthcare services - composite supply or not - supply of medicines, consumables, surgical items, items such as needles, reagents etc used in.....
May 15, 2019 Case Laws GST

Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at.....
May 15, 2019 Case Laws GST

Classification of services - printing of pictures - As per Circular No. 84/03/2019 - GST dated 01.01.2019, service of printing pictures falls under service code 998386......
May 15, 2019 Case Laws GST

The Service provided to the Central Government by way of construction, erection, commissioning. installation, completion, fitting out, of a civil structure or any other.....

1 ....60 61 62 636465 66 67 68........ 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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