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Highlights / Annotations / Catch Notes For May

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Showing 4001 to 4050 of 6674 Records

1 ....77 78 79 808182 83 84 85........ 134

May 3, 2018 Case Laws Central Excise

Classification of goods - Vipul Booster - the correct classification of the Vipul Booster is an insecticide under heading 3808.10 - the classification sought by the......
May 3, 2018 Case Laws Central Excise

Reversal of cenvat credit - in the event credit on input service viz. manpower supply service was not used in providing the service for clearing Oxygen Gas for medical......
May 3, 2018 Case Laws Central Excise

CENVAT credit - inputs received from a 100% EOU - there is no warrant to restrict the scope of the term additional duty of customs occurring in the formula to only the......
May 3, 2018 Case Laws VAT and Sales Tax

Validity of re-assessment order - It is well settled principle that entertaining the writ petitions against the assessment orders directly would consume the precious......
May 3, 2018 Case Laws GST

Levy of Administrative Charges - post GST situation - sale and supply of molasses under the provision of the U.P. Sheera Niyantran Adhiniyam, 1964 - stay granted - HC
May 2, 2018 Circulars GST

Levy of GST on sale of tenancy right - The transfer of tenancy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services....
May 2, 2018 Case Laws GST

Power to levy of advertisement tax - omission of clause (b) of sub-Section (2) of Section 172 and Sections 192 and 193 of the U.P. Municipal Corporation Act, 1959 -......
May 2, 2018 Case Laws Customs

Valuation - challenging assessed bill of entry - payment of duty at the enhanced value and clearance of the goods in urgency cannot preclude the assessee from......
May 2, 2018 Case Laws Income Tax

TDS u/s 194J - payment for service charges - reimbursement of expenses - the payment made by KSL and ML to HSL for various expenses incurred would be a reimbursement and....
May 2, 2018 Case Laws Income Tax

TDS u/s 194H - The sale of prepaid sim cards and RCVs by the assessee to the distributors are on principal–to–principal basis, hence, outside the ambit of section 194H of the Act. - AT
May 2, 2018 Case Laws Income Tax

Holding loss as speculative loss - transactions of forward (future) contract of sale of gold to the Bank or the MMTC - assessee failed to correlate these forward......
May 2, 2018 Case Laws Income Tax

Additions towards interest on capital - the interest payment relating to the addition confirmed as unexplained cash credit in the hands of the firm is not allowable and.....
May 2, 2018 Case Laws Income Tax

Additions u/s 68 - Unsecured loans - partnership firm - Making addition of unsecured loans relating to the partnership firm in the hands of the assessee is bad in law......
May 2, 2018 Case Laws Income Tax

Registration u/s. 12AA - charitable activities or busniss activities - Sukhmani centers - society is to run on a self-sustaining basis - the assessee is undertaking......
May 2, 2018 Case Laws Income Tax

Expenses related to the foreign travels of the family members of the directors - business expediency - As the assessee may stand to derive some business benefit from......
May 2, 2018 Case Laws Income Tax

Disallowance of 20% of Legal & Professional Fees paid - authorities have not identified, if the payments made to related party is unreasonable - Legal & Professional......
May 2, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - Authorization - the application has been filed by the authorised persons, we hold that both the applications on behalf of the ‘Financial......
May 2, 2018 Case Laws Central Excise

Whether the omission of Section 3A of the Central Excise Act, 1944 by Section 121 of Finance Act, 2001, without any saving clause would affect the proceedings in respect....
May 2, 2018 Case Laws VAT and Sales Tax

Levy of tax on works contract - interstate transaction - divisibility of the contract would not empower the Authorities to subject the inter state transaction to tax......
May 2, 2018 Case Laws VAT and Sales Tax

Classification of All-in-one Diapers, Under-pads and Sanitary Napkins - Such Underpads or Diapers definitely help them in maintaining good medical and hygienic......
May 1, 2018 News GST

GST Revenue collection in the month of April 2018 exceeds ₹ 1 Lakh Crore
May 1, 2018 Case Laws Customs

Import of crude palm oil - allegation that beta-carotene content in the crude palm oil is below the prescribed level - The conformity of impugned goods with crude palm......
May 1, 2018 Case Laws Customs

Penalty u/s 114(i) on CHA - filing shipping bills in respect of prohibited goods - separate penalties on partners or authorised signatories are not warranted, when......
May 1, 2018 Case Laws Customs

Imported cargo containing Chloride content - goods are not in consonance with the purity standards laid down under FSS Act, 2006. Inasmuch as clearance of the same can......
May 1, 2018 Case Laws Customs

Jurisdiction of Joint Director of Foreign Trade to adjudicate SCN - cancellation of licence u/s 9(4) of the Foreign Trade (Development and Regulation) Act, 1992 - DFCE......
May 1, 2018 Case Laws Income Tax

Deduction of direct expenditure from Income tax under the head Income From Other Sources - However, the interest and remuneration paid to partners is not covered u/s......
May 1, 2018 Case Laws Income Tax

Annual letting value (“ALV”) of the property brought to tax - notional income - levy of income-tax in this case shall not be on the premise whether the assessee carries.....
May 1, 2018 Case Laws Income Tax

Disallowing the capital loss resulting out of sale of shares of MBPPL - the sale of shares in the value of ₹.10/- as low as a price at ₹.0.10 per share is......
May 1, 2018 Case Laws Insolvency and Bankruptcy

Financial creditor versus Operational creditor - different treatment - right to be in the Committee of Creditors (COC) - The rationale of giving a particular treatment......
May 1, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - Unpaid applicant workmen, who have provided services to the corporate debtor, including those who are in employment clearly......
May 1, 2018 Case Laws Service Tax

Refund/rebate claim - it is clear that the appellants have accepted the rejection of the cash refund/ rebate of the service tax paid on the input services used in the......
May 1, 2018 Case Laws Central Excise

Refund of unutilized CENVAT credit - suspension of manufacturing operations - there was no manufacture in the light of the closure of the company, Rule-5 of the Cenvat......
May 1, 2018 Case Laws Central Excise

Area Based Exemption - failure to submit declaration / certificate at the time of installation - If the department has continuously allowed the area based exemption......
May 1, 2018 Case Laws Central Excise

Manufacture - production and sale of packaged drinking water - The process undertaken by the appellant to make the product fit for market to the consumers is squarely......
May 1, 2018 Case Laws Central Excise

Classification of goods - Kimam - under the eight digit tariff regime, “preparations containing chewing tobacco” are covered under tariff sub-heading 2403 99 20 - the......
May 1, 2018 Case Laws VAT and Sales Tax

Majority order of the Tribunal - It is axiomatic that if at the time of pronouncement all the members of the Bench are not available, on account of any of them having......
May 31, 2017 Case Laws Service Tax

Levy of service tax in the State of Jammu and Kashmir (J&K)- demand of service tax in relation to services said to be rendered by Gun testing conducted by Quality......
May 31, 2017 Case Laws Service Tax

Liability of service tax - “market fees” or “mandi shulk” - the appellants, being an Agricultural Produce Marketing Committee, is excluded from the tax liability -......
May 31, 2017 Case Laws Service Tax

Territorial Jurisdiction - demand of service tax - Commissioner of Service Tax, Bangalore has no jurisdiction to make any demand of service tax in respect of......
May 31, 2017 Case Laws Central Excise

Cenvat Credit - Emergence of Compost - whether manufactured product or not? - dumping of the viz., press-mud, spent wash and boiler ash in the compost pit - Compost is......
May 31, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - it can be said that at the most, the name “Minimax” belongs to both the entities namely, the partnership firm as well as......
May 31, 2017 Case Laws Customs

Levy of SAD - level playing field for indigenous manufacturers - The mere fact that there might be some inconvenience for a short period on account of the increase or......
May 31, 2017 Case Laws Customs

Classification of machinery for preparing animal feedings stuff - classified under CTH 8436 10 00 or under CTH 8479 89 99? - it cannot be considered as an agricultural......
May 31, 2017 Case Laws Companies Law

Conversion from public to private company - Alternation of articles by special resolution subject to the approval by the tribunal - conversion allowed - Tri
May 31, 2017 Case Laws Income Tax

Benefit of section 80G - The fulfilment of conditions under Section 10(23C) of the Act is only one of the conditions prescribed under Section 80G of the Act but besides.....
May 31, 2017 Case Laws Income Tax

Interest on Advanced Tax - - section 132 B(1) does not prohibit utilization of amounts seized during the course of search towards the advance tax liability - charge of......
May 31, 2017 Case Laws Income Tax

Penalty u/s. 271B - If the audit report was not enclosed to the return of income filed by assessee subsequently in response to proceedings u/s. 153C, AO should have......
May 31, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - suppression in closing stock - Even if some deduction or benefit is claimed by the assessee wrongly but bonafide and no malafide can be......
May 31, 2017 Case Laws Income Tax

Assessee is member of AOP and received interest as member of the AOP, hence as per section 67A, the income has to be computed in the hands of AOP and the share income......
May 31, 2017 Case Laws Income Tax

Status of indeterminate trust - the names of the beneficiaries are not specified in the trust and the individual shares of the beneficiaries are not ascertainable on the....

1 ....77 78 79 808182 83 84 85........ 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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