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1 ....62 63 64 656667 68 69 70........ 134

May 14, 2019 Case Laws Central Excise

Classification of goods - Laces - while determining the classification by the CRCL, no process of manufacturing was examined and retest of the samples were denied -......
May 14, 2019 Case Laws VAT and Sales Tax

Refund of VAT - refund claimed on the ground that its output tax liability is less than the input tax paid - there is no mismatch between the selling and purchasing......
May 14, 2019 Case Laws VAT and Sales Tax

The petitioner cannot rest his case based on the clarifications which were issued much prior to the amendment and those clarifications were assessee specific and does......
May 14, 2019 Case Laws VAT and Sales Tax

Levy of penalty - Recording of transaction in the books of accounts - It was not a case where the penalty proceedings could legally be initiated and in fact, the......
May 14, 2019 Case Laws Indian Laws

Dishonor of Cheque - cheque issued by a proprietorship firm - Proceedings againt the individual / proprietor - There was no requirement to implead his sole proprietary......
May 14, 2019 Case Laws Customs

Classification of goods - Electronic Nicotine Delivery systems (ENDS) including e-Cigarettes, Heat-Not Burn devices, Vape, e-Sheesha, e-Nicotine Flavoured Hookah, and......
May 13, 2019 Circulars DGFT

Discontinuing submission of physical copy of RCMCs with effect from 1.7.2019 while filing application for incentives/entitlements under FTP
May 13, 2019 Circulars Companies Law

Clarification for form ADT-I filed through GNL-2 under the Companies Act, 2013
May 13, 2019 Case Laws GST

ITC - transitional arrangements for input tax credit - Once it is admitted that credit was available to the petitioner on the date of switch over from VAT regime to GST.....
May 13, 2019 Case Laws GST

Profiteering - purchase of flat - benefit of Input Tax Credit (ITC) not passed - Since the present investigation is only up to 30.06.2018 any benefit of ITC which......
May 13, 2019 Case Laws GST

Manual filing of GSTR3B for August 2017 - petitioners, who have been diligently prosecuting the matter all throughout, should not be made to suffer, and hence, are......
May 13, 2019 Case Laws GST

Profiteering - supply of “luggage trolley bag/suitcases” - Respondent had increased the base prices of his products despite reduction in the rate of GST from 28% to 18%.....
May 13, 2019 Case Laws Income Tax

Transfer of case u/s 127(2)(a) - If the petitioner was really aggrieved by a one-line SCN which did not indicate any reasons for the proposal - the petitioner could have....
May 13, 2019 Case Laws Income Tax

Transfer of case u/s 127(2)(a) - coordinated and effective investigation - Once it is found that the respondents have followed the procedure prescribed by law and once......
May 13, 2019 Case Laws Income Tax

Grant of exemption/approval u/s 10(23C)(vi) - It is not in dispute that the aims and objects of the assessee are to promote education and assessee in pursuance of aims......
May 13, 2019 Case Laws Income Tax

Reopening of assessment - very initiation of assessment proceedings u/s 147/148 were void and non est at the very outset because the AO has not recorded any reasons......
May 13, 2019 Case Laws Income Tax

Depreciation on Goodwill - appellant had acquired the business undertaking on a going concern basis - goodwill acquired upon acquiring the business which is nothing but.....
May 13, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS u/s 194C - payments towards the hiring charges of cranes - a simpliciter payment towards hiring charges of cranes cannot be brought......
May 13, 2019 Case Laws Income Tax

Reassessment notice u/s 148 on a dead person - though as per section 159(2)(b), the AO is free to initiate proceedings against the LR but proceedings were initiated......
May 13, 2019 Case Laws Income Tax

Appeal dismissed for non-prosecution by Tribunal - remedy against such order - if the substantial provision contained in the statute mandates the disposal of an appeal......
May 13, 2019 Case Laws Customs

Inspection of documents based on which SCN was issued u/s 124 of CA - Inspection of Import General Manifest (IGM) - the petitioner must be furnished with a copy of the......
May 13, 2019 Case Laws Companies Law

Oppression and mismanagement - allotment of shares - the High Court has opined that these acts in overall factual matrix of the case, were sufficient to conclude that......
May 13, 2019 Case Laws Central Excise

CENVAT Credit - ISD - In the absence of the condition that if such a registration is not made the assessee is not entitled to the benefit of refund, the three......
May 13, 2019 Case Laws VAT and Sales Tax

Reimbursement of State Sales tax paid - inter-state transaction - Despite repeated requests to process its application for refund and to issue the Refund Payment Order,.....
May 13, 2019 Case Laws Indian Laws

Common petition against builder - class action or not - Consumer Protection - same cause of action is not necessary - What is required is sameness of interest - National....
May 11, 2019 Circulars SEZ

Uniform list of Services to be followed in Special Economic Zones - Such services would be limited to the extent of such value of services availed of/consumed by the SEZ entity only.
May 11, 2019 Case Laws GST

Demand of advertisement tax imposed by the Nagar Nigam, Kanpur on displaying advertisement through hording within its jurisdiction - after 12.9.2016 or from 1.7.2017 the....
May 11, 2019 Case Laws Customs

Levy of Penalty - Amendment in IGM - On going through the section 30(1) read with Clause (iii), it is found that the penalty can be imposed only if there is delay in......
May 11, 2019 Case Laws Customs

Imposition of penalty in terms of regulation 12(8) of HCCAR 2009 - custodian allowed the removal of goods without payment of IGST - The appellant though violated the......
May 11, 2019 Case Laws Customs

Refund of SAD - period of limitation to be computed from date of payment of custom duty or date of sale of goods - N/N. 102/2007-Cus - considering the overall......
May 11, 2019 Case Laws Customs

Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and....
May 11, 2019 Case Laws Service Tax

Refund - principles of unjust enrichment - the unjust enrichment is not applicable even when the refund amount is claimed as expenses in the Profit and Loss Account.
May 11, 2019 Case Laws Central Excise

Extended period of limitation - there are no basis for the argument of the learned counsel for the appellant that the demand must be raised within one year from the date....
May 11, 2019 Case Laws Central Excise

CENVAT Credit - input services - service of renting of motor vehicle - service of General Insurance service - credit allowed.
May 11, 2019 Case Laws Central Excise

Levy of penalty - failure to produce proof of export within 45 days of export as prescribed under the said Notification - it is a procedural lapse only - appellant has......
May 11, 2019 Case Laws Central Excise

Clandestine removal - the Revenue’s entire case is solely based upon the scribbling made in the recovered loose papers, without there being any evidence of actual......
May 11, 2019 Case Laws Indian Laws

Smuggling - poppy straw - psychotropic substance or not - The conclusion of the Trial Court regarding the guilt of the Appellant under Section 8 read with Section 15 of.....
May 11, 2019 Case Laws Income Tax

Revision u/s 263 - AO actually carried out an enquiry after the reopening of the proceedings and that once there was an application of mind, on the part of the AO, it......
May 11, 2019 Case Laws Income Tax

Writ against order of AO - the allegation of non-compliance with the directions issued by the ITAT, is not patently made out so as to enable the petitioner to bypass the....
May 11, 2019 Case Laws Income Tax

Assessment u/s 153A - benefit of carry forward of losses - assessee has claimed the business loss and carried forward the loss in the return of income filed u/s 139(1)......
May 11, 2019 Case Laws Income Tax

Validity of assessment - notice u/s 143(2) have not been issued to the assessee at the correct address within the period of limitation - not served upon the assessee......
May 11, 2019 Case Laws Income Tax

Unexplained investments u/s 69 - details & proof filed before CIT(A) - the alleged purchase of flat have been recorded in the regular books of accounts along with......
May 11, 2019 Case Laws Income Tax

Power of CIT(A) to entertain appeal - violation of provisions of section 249(4)- if an assessee filed return of income, admitted taxes under self-assessment, then unless....
May 11, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - loan from friends and relatives for financing his son’s USA visa - when the evidences and explanation furnished in support of cash credits are......
May 11, 2019 Case Laws Income Tax

Revision u/s 263 - order passed u/s 143(3) r.w.s. 147 wherein the assessment were re-opened on specific reasons recorded for re-opening and addition made - CIT is......
May 11, 2019 Case Laws Income Tax

Revision u/s 263 - the eligibility of deduction u/s 54B in respect of land acquired prior to transfer of capital asset is clearly opposed to the plain provision of the......
May 11, 2019 Case Laws Income Tax

Demand u/s 206C(1)/206C(7) - TCS - 206C(1A) mandates person responsible for TCS to not collect taxes if he obtains a declaration from the buyer that he is purchasing the....
May 11, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - service of notice - no notice u/s 148 have been issued at the correct address of the assessee - Revenue has failed to prove that notice....
May 11, 2019 Case Laws Companies Law

Oppression and mismanagement - Theft of documents - use of (such) documents in judicial proceedings is to substantiate their case namely, “oppression and mismanagement”.....
May 11, 2019 Case Laws Companies Law

Offence of theft of documents - “document” as defined in Section 29 IPC is a “moveable property” - replication of the documents or use of information and the contents......

1 ....62 63 64 656667 68 69 70........ 134

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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...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

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