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Highlights / Annotations / Catch Notes For May

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Showing 3401 to 3450 of 6674 Records

1 ....65 66 67 686970 71 72 73........ 134

May 7, 2019 Case Laws Income Tax

Revision u/s 263 - cost of acquisition - valuation as on date OR as on 01.04.1981 - The valuer as simply commented upon condition of the property during the course of......
May 7, 2019 Case Laws Income Tax

Addition u/s 68 - assessee had discharged its onus to prove the identity, creditworthiness and genuineness of the share applicants, thereafter the onus shifted to AO to.....
May 7, 2019 Case Laws Income Tax

Income accrued in India - royalty or fees for technical services - subscription fees receipts for online data base - assessee only gets access to a copyrighted article......
May 7, 2019 Case Laws Income Tax

Capital gain computation - challenge of correctness of DVO report - CIT(A) ought to have examined the report on merits - under a statutory obligation to serve notice of.....
May 7, 2019 Case Laws Income Tax

Exemption u/s. 54 - outer limit for the purchase or construction of the new asset 54(2) - it can safely be gathered that the conscious, purposive and intentional......
May 6, 2019 Case Laws Customs

Import of prohibited goods - Multi-function Digital Photocopiers and Printers - imported goods are liable for confiscation but ordering absolute confiscation is not justified
May 6, 2019 Case Laws Customs

Rate of duty - warehoused goods - The rate of duty in case of goods cleared for a warehouse u/s 68 as per the provisions of Section 15 (b), will be that applicable on......
May 6, 2019 Case Laws Service Tax

Refund of accumulated input tax credit - since the services were used for the purpose of maintenance and repair of UPS systems and air conditioners and not for......
May 6, 2019 Case Laws Service Tax

Brand Promotion services - amount payable to players - the prize money was not given by the franchisee, it’s rather the money received from BCCI directly for winning and....
May 6, 2019 Case Laws Service Tax

Works Contract - Demand of service tax - The provision does not use the word ‘railways’ for public carriage or that the railways should be government railways. - The......
May 6, 2019 Case Laws Service Tax

Demand of interest on amount collected as service tax but not deposited - Section 73B does not provide for demand of interest in case of any amount collected which is......
May 6, 2019 Case Laws Service Tax

Valuation - inclusion of after-sales warranty expenses - ‘units’ and not ‘services’ are billed by the appellants to HP - Further, on the total of such amounts, VAT at......
May 6, 2019 Case Laws Service Tax

The appellant had collected service tax which it was not required to collect in law. The appellant, therefore has to forthwith pay the amount so collected to the credit.....
May 6, 2019 Case Laws Service Tax

CENVAT Credit is admissible to the appellant on the duty paid on capital goods and service tax paid on input services used in the setting up of the new premises i.e. the....
May 6, 2019 Case Laws GST

Profiteering - purchase of 68766- Glass for GT 03-RO Gas Stove - benefit of reduction of rate of GST 28% to 18% not passed on - directed to reduce the price of the......
May 6, 2019 Case Laws GST

Profiteering - Courier Service - increase in the courier charges rate from ₹ 69.50/- to ₹ 80/- - There was no reduction in the rate of tax on supply of......
May 6, 2019 Case Laws Income Tax

Stay of demand - SEBI had noticed several disturbing features in Petitioner's activity of buying and selling derivatives - the loss as claimed by the Petitioner for set.....
May 6, 2019 Case Laws Income Tax

Applicability of Section 115JB on banking Company - Scope of amendment in 115JB by Finance Act, 2012 - 115JB as it stood prior to its amendment by virtue of Finance Act,....
May 6, 2019 Case Laws Income Tax

Capital gain u/s 45(4) in partnership firm on retirement of a partner - Section 45(4) would not be attracted on the retirement of partners and consequential allotment of....
May 6, 2019 Case Laws Income Tax

Registration u/s 12AA - while considering registration u/s 12AA, the CIT(E) was required only to determine the objects of the society which undoubtedly were charitable......
May 6, 2019 Case Laws Income Tax

Re-assessment u/s 147 - no failure on the part of the assessee to disclose all the relevant facts truly and fully for assessment - AO cannot have a mere re-appreciation.....
May 6, 2019 Case Laws Income Tax

Reassessment u/s 147 - original assessment u/s 143(1) - material has been received from the Information Wing - assumption of jurisdiction in this case cannot be faulted,....
May 6, 2019 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - assessee has surrendered and agreed for the additions at the assessment stage merely to buy peace of mind and to avoid further litigation....
May 6, 2019 Case Laws Income Tax

Assessment of income of the estate of a deceased person u/s 168 - status of executor - law is very clear, if there only one executor then the executor shall be treated......
May 6, 2019 Case Laws Income Tax

Revision u/s 263 - additional depreciation u/s 32(1)(iia) - AR has not placed any evidence / material on record to show that the additional depreciation claimed was......
May 6, 2019 Case Laws Income Tax

Loan received assessed as income u/s 68 - loan received from companies - loans were taken for a period of two months and have been repaid back with interest - Tax has......
May 6, 2019 Case Laws Customs

100% EOU - cut flowers cleared to domestic market - The SCN is issued in terms of the B-17 Bond executed by them with the customs authorities is not time barred - terms.....
May 6, 2019 Case Laws Insolvency and Bankruptcy

Initiation of Corporate Insolvency Resolution Process - financial creditor - If there were any doubt in the nature of transaction, same got cleared as even according to.....
May 4, 2019 Case Laws GST

Supply from shop of restaurant - All goods which are supplied to customers through sweetshop counter have no direct or indirect nexus with restaurant service - GST rates....
May 4, 2019 Case Laws GST

Supply in/through restaurant - When the goods such sweets, namkeens, cold drinks and other edible items are supplied to customers in the restaurant or as takeaway from......
May 4, 2019 Case Laws GST

Classification of supply - construction of residential complex - dominant element in the bundle - service of construction of a dwelling unit in a residential complex,......
May 4, 2019 Case Laws GST

Prosecution u/s 132 of CGCT Act - This Court is in complete agreement with the stand taken by the department that Section 132 can be directly resorted, wherever offence.....
May 4, 2019 Case Laws Income Tax

Stay of demand - high pitch assessment - Pr. CIT ought to have examined grievances of the assessee before deciding whether case is a fit one where the requirement of......
May 4, 2019 Case Laws Income Tax

Addition u/s.40(a)(ia) - TDS u/s 194C - purchase or job work - duty of appellate authority - legal rights of the Assessees to raise its contentions - it is incumbent on.....
May 4, 2019 Case Laws Income Tax

Best judgment assessment - dealing in gold as commission agent - Estimate of Profit Ratio - In the absence of any evidence placed by the Assessee, he cannot simply......
May 4, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Revised Return surrendering the amounts as income - coercion of the authorities in survey - assessee furnished a plausible explanation, which......
May 4, 2019 Case Laws Income Tax

Acquisition of BSE shares - LTCG OR business income - holding period of the asset is to be calculated from the acquisition of date of ‘BSE card’ and not from the date of....
May 4, 2019 Case Laws Income Tax

Nature of capital gain - long term vs short term - recognition of consideration given by earlier agreement of development rights in land in the later registered document....
May 4, 2019 Case Laws Income Tax

Deduction u/s 10AA - insurance claim for damage of fixed assets in a fire accident - amount received towards insurance claim cannot be considered to be a profit derived.....
May 4, 2019 Case Laws Income Tax

Exemption of income u/s 11 - running of hostels and providing transportation facilities to the students - facilities to the students and staff is incidental to achieve......
May 4, 2019 Case Laws Income Tax

Levy of penalty u/s 272A(2)(k) - substantial delay in filing quarterly TDS return - the development project was dropped because of financial crisis and liquidity crunch,....
May 4, 2019 Case Laws Income Tax

Disallowance u/s. 40(a)(ia) - TDS u/s 195 - no PE - Article 12 of DTAA between India and USA - Royalties and Fees for Included Services - payments for subscription fees.....
May 4, 2019 Case Laws Income Tax

Rate of TDS - payments made to non-resident entities not having PAN - assessee correctly applied the rate of tax prescribed under the DTAAs and not as per section 206AA.....
May 4, 2019 Case Laws Income Tax

Exemption u/s 11 - Registration u/s 12AA - to grant registration the objects of the assessee society is to be examined - to run the medical shop inside the hospital is......
May 4, 2019 Case Laws Customs

Demanding differential custom duty on account of correct valuation of the car - import of second hand car - liability of importer vs liability of subsequent owner - The.....
May 4, 2019 Case Laws Customs

Import of speco hot mix plant - eligibility of a consortium partner to be entitled for import of goods required for construction of roads without payment of duty - The......
May 4, 2019 Case Laws Customs

Refund of excess paid duty in cash - re-credit in FPS licence - licence was debited by department but the same was not reflecting in the system and as a result the......
May 4, 2019 Case Laws Service Tax

Taxability - providing flying training to candidate for obtaining commercial pilot license - service not leviable to Service Tax under the category of Commercial......
May 4, 2019 Case Laws Service Tax

Classification of services - the agreement under question is nothing but a Representative Office Agreement and not a Consultancy Management Agreement.
May 4, 2019 Case Laws Service Tax

VCES - Department rejected the VCES application for the reason that audit was initiated as departmental internal audit team had visited the appellant’s Unit - Department....

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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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