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Highlights / Annotations / Catch Notes For May

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Showing 3901 to 3950 of 6674 Records

1 ....75 76 77 787980 81 82 83........ 134

May 7, 2018 Case Laws GST

Grant of registration under GST Statutes - mistake in providing the PAN number of another firm for the purpose of obtaining registration - To err is human - HC directed.....
May 7, 2018 Case Laws Customs

Confiscation - absence of the BIS stickers on the Cold Rolled Non-Grain Oriented Silicon Steel Sheet in Coil - the bona fide of the appellant is evident on the face of......
May 7, 2018 Case Laws Income Tax

Provision for bad and doubtful debts of standard asset - the provision for standard assets cannot be equated with the Provision for bad and doubtful debt and the......
May 7, 2018 Case Laws Income Tax

Advances written off - deduction u/s 37(1) - Advances to the employees or advances made for cylinders have to be held to made for carrying out business of the assessee -....
May 7, 2018 Case Laws Income Tax

Accrual of interest earned on earmarked funds - Assessee is bound to follow the directions of C & AG of India - when interest on earmarked fund is not related to the......
May 7, 2018 Case Laws Income Tax

Loss worked-out by special auditor appointed by the AO - Loss determined by the special auditor appointed by the Department shall have to be accepted by the A.O. as......
May 7, 2018 Case Laws Income Tax

Transfer of shares without adequate consideration - Method of valuation u/s 56 - Section 56 allows the assessee to adopt one of the methods of their choice. But, the AO.....
May 7, 2018 Case Laws Income Tax

Expenditure incurred for maintaining corporate entity - There is no doubt that the assessee is a corporate entity. Even if it is not carrying on any business activity it....
May 7, 2018 Case Laws Income Tax

Addition made on share premium u/s.68 - share premium received from its holding companies namely situated at Hongkong, who are non resident entities - the said share......
May 7, 2018 Case Laws Income Tax

TDS u/s. 194J - Interest include the service fee charge by the bank in respect of money borrowed - A plain look at the statutory provision makes it clear that assessee......
May 7, 2018 Case Laws Income Tax

Disallowance of staff welfare expenses - self made vouchers - There is no allegation from the Assessing Officer that the expenses claimed by assessee are unreasonable.......
May 7, 2018 Case Laws Income Tax

MAT - computing the income u/s 115JB - prior period expenses - The reasons for disallowing the expenditure u/s 37 of the Act cannot be adopted for adding the same to the....
May 7, 2018 Case Laws Income Tax

Disallows of interest expenditure u/s 14A - the disallowance has to be made even in case of strategic investments in the associate company. - AT
May 7, 2018 Case Laws Service Tax

Construction of a building for use as hospital by a charitable organization does not fall under the category of ‘commercial or industrial construction’ - demand of......
May 7, 2018 Case Laws Service Tax

Classification of services - making false ceiling, partitions, panelling, boxing, applying wall papers, carpeting etc. - appellants are no where involved even in the......
May 7, 2018 Case Laws Central Excise

Valuation - sale of goods through depot - Speed MS/HSD - the goods cleared from the factory is plain MS/HSD but the same goods are sold from the depot as Speed MS/HSD.......
May 7, 2018 Case Laws Central Excise

CENVAT credit - process does not amount to manufacture - When the duty has been discharged by the appellant for a prolonged period, the department thereafter cannot turn....
May 7, 2018 Case Laws Central Excise

Valuation - inclusion of royalty in assessable value - The running royalty is includible in the assessable value of blooms/bars cleared by the KCSSL, as the royalty is......
May 7, 2018 Case Laws Central Excise

Benefit of exemption - the debit of any amount under the DEPB Scheme is a mode of payment of duty on the imported goods and the goods cleared under DEPB Scheme cannot be....
May 7, 2018 Case Laws Central Excise

Classification of Anmol Coconut Oil - the product Anmol Coconut Oil, is classifiable under Tariff Item 15131900 as edible oil - AT
May 7, 2018 Case Laws Central Excise

Removal of goods for weighment without document - they could have prepared a adhoc documents which would indicate that the vehicle was being sent for weighment purposes,....
May 7, 2018 Case Laws VAT and Sales Tax

Rate of tax - sale of potato chips with a brand name - potato chips will fall under the processed vegetable and when there is a specific entry, the tax applicable to......
May 6, 2018 Case Laws Service Tax

Levy of service tax on commission received from the RBI for the tax collection, RBI bonds, payment of pension, PPF etc - the bank has been appointed as agent of RBI, it.....
May 5, 2018 Circulars Service Tax

Development of software and services on software - POPS Rules, 2012 - the place of provision of service is the location of the recipient of the service.
May 5, 2018 Case Laws GST

GST - Transition of KKC Credit as ITC - Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor.....
May 5, 2018 Case Laws GST

Incomplete E-way bill - GST - Seizure of goods with vehicle - detention on the ground that Part-B of e-way bill was incomplete - Merely of none mentioning of the vehicle....
May 5, 2018 Case Laws Customs

Rejection of settlement application - The petitioner is entitled to maintain the application before the Commission as there is a SCN for confiscation and it would fall......
May 5, 2018 Case Laws Customs

Misdeclaration of imported goods - Crude Palm Stearin (Non-edible industrial grade) - when the appellant came to know that the goods were not Palm Stearin, had opted for....
May 5, 2018 Case Laws Income Tax

Reopening of assessment - reason to believe that income on account of EDC had escaped assessment - there would be no occasion for the petitioner to argue that merely......
May 5, 2018 Case Laws Income Tax

Genuineness of the gift - Addition undisclosed income - assessee himself admitted in his statement before the Income Tax Authorities that he had paid money to buy these.....
May 5, 2018 Case Laws Income Tax

Rate of Depreciation on vehicles 15% or 30% - commercial vehicles - There was no evidence to show that the vehicles were used for running them on hire - the assessee is.....
May 5, 2018 Case Laws Income Tax

Depreciation of claim - asset put to use - assessee got the ownership during the subsequent years - even if an asset is put to use for a single day, the same is eligible....
May 5, 2018 Case Laws Income Tax

Penalty u/s 271AAB where search has been initiated - commodity profit recorded in the other document maintained by the assessee which was retrieved during search cannot.....
May 5, 2018 Case Laws Income Tax

Diversion of income by an overriding title - the payment made to ex-partners or to the spouses of the deceased partners was not application of money - it was a case of......
May 5, 2018 Case Laws Income Tax

Disallowance u/s 14A - expenses towards exempted income - AO could not have straightaway resorted to Rule 8D(2)(iii) of the Rules in order to compute the disallowance u/s 14A - AT
May 5, 2018 Case Laws Indian Laws

Scope of the Award of the arbitrator - the respondent cannot claim reimbursement of excess of minimum wages on account of hike due to the Notification of the Government.....
May 5, 2018 Case Laws Service Tax

Scope of service tax inquiry proceedings - Issue of summons and notices does not mean that the authorities have formed any opinion or decided that show cause notice has.....
May 5, 2018 Case Laws Service Tax

Nature of activity - sale or service? - business of purchase/ sale of Sim Cards - the Appellant is not providing any telecommunication service to any person or......
May 5, 2018 Case Laws Service Tax

CHA service - incentives received from various airline / shipping liners @ 2% of the basic freight, in the name of brokerage - the amount received cannot fall within the....
May 5, 2018 Case Laws Service Tax

Intellectual property service - royalty - demerging of units - Since in this case, the appellant has not raised invoice for the royalty amount on AVL and accordingly has....
May 5, 2018 Case Laws Service Tax

BSS - collection of monthly licence fee - sell eatables in the bar and to collect the empty liquor bottles in terms of statutory provisions and license - Appellants will....
May 5, 2018 Case Laws Service Tax

The activities undertaken by M/s. Xerox under various contracts in question for Maintenance and Repair and XGS i.e. 'Business Support Service'/‘Business Auxiliary......
May 5, 2018 Case Laws Service Tax

Reduction of Credit to claim refund u/Rule 5 - The only amount which can be reduced is the amount which is reversed in terms of Sub-rule (5C) of Rule 3 during the......
May 5, 2018 Case Laws Central Excise

Classification of goods - printed computer stationery - items do not fall under Chapter 48.20 but would only fall under Chapter 49 - AT
May 5, 2018 Case Laws Central Excise

Credit is allowed not only on the input received in the factory of the manufacturer of the final product but also the input used in the manufacture of intermediate......
May 5, 2018 Case Laws Central Excise

Deemed export - The benefit of deemed export will be available to the supply of one Diesel Generator set made by the appellant to ONGC under Project Authority......
May 5, 2018 Case Laws Central Excise

Manufacture - engines/pump/frames - The activity of inspection and alignment of the pumps, engines and base frame makes marketable as pump set, in that circumstances,......
May 5, 2018 Case Laws Central Excise

CENVAT credit - receipt of goods from first state dealer who obtained the goods from a person not having manufacturing facility - in case of bonafide purchase, credit......
May 5, 2018 Case Laws Central Excise

Refund claim - choice available to the claimant when more than one exemption is available on the same goods - the appellant is entitled to avail the benefit of any of......
May 4, 2018 Case Laws GST

Rate of GST - The works contract service of maintaining railway track as per the above LOA is taxable @ 18% under the Serial no. 3 (ii) of the Rate Notification - AAR

1 ....75 76 77 787980 81 82 83........ 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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