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Highlights / Annotations / Catch Notes For May

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Showing 4201 to 4250 of 6674 Records

1 ....81 82 83 848586 87 88 89........ 134

May 22, 2017 Case Laws Income Tax

Section 10B being an exemption provision, income of the 10B unit has to be excluded at the source itself before arriving at the gross total income and since this income.....
May 22, 2017 Case Laws Income Tax

Exemption u/s 10(23C) (iiiad) - If the corpus fund is excluded, the balance aggregate annual receipt of the assessee’s educational institution would be less than ₹....
May 22, 2017 Case Laws Income Tax

TPA - ALP - interest on delayed realization of receivables is a separate international transaction and, therefore, requires separate benchmarking. It has nothing to do......
May 22, 2017 Case Laws Income Tax

Taxable income - forfeiture of share warrants - whether treated as capital receipt in nature? - if the initial receipts of a business are not trading receipts in the......
May 20, 2017 Case Laws Service Tax

Penalty u/s 78 - VCES scheme - appellants while availing VCES gave a false declaration as they have not declared the correct dues. Therefore, their case cannot be......
May 20, 2017 Case Laws Service Tax

Business Auxiliary Services - service as a financial broker by providing arrangement - The commission is received by them in the financial transaction where they acted......
May 20, 2017 Case Laws Service Tax

Consultancy engg. service - supply of engineering design, drawing and documents - the supply of imported and indigenously procured drawing and designs, treating them as.....
May 20, 2017 Case Laws Central Excise

Deemed Manufacture - The master box was opened and cartons containing vials/bottles were taken out and sticker bearing the details of import Licence no. price and the......
May 20, 2017 Case Laws Customs

100% EOU - import of second hand machinery - even though the goods have not been cleared for home consumption, the same have not been accounted for to the satisfaction......
May 20, 2017 Case Laws Customs

There is no provision in the Customs Act to initiate fresh proceedings, after the final adjudication has taken place and that too, when the order stand merged with the......
May 20, 2017 Case Laws Customs

Duty on re-export of goods - the goods have been re-exported after six months but before one year, the clauses of the notification are very clear and the appellant is......
May 20, 2017 Case Laws Income Tax

Transfer - capital gains - In the absence of registration of JDA the agreement does not fall under Section 53A of 1882 Act and consequently Section 2(47)(v) of the Act......
May 20, 2017 Case Laws Income Tax

Setting off of indirect income against the operational income / trading loss - claiming deduction u.s 80IB - section 71 of the Income Tax Act allows set off of loss from....
May 20, 2017 Case Laws Income Tax

Short term capital loss on sale of shares - revenue has failed to establish that transactions are sham and merely book entries and further the explanation to section 73.....
May 20, 2017 Case Laws Income Tax

Capitalization of license fee and royalty expenditure - The license fee and the royalty fee to the Government of India is on a year to year basis and this fact was never....
May 20, 2017 Case Laws Income Tax

Non deduction of TDS u/s 195 - if payee had taken into account the interest paid by the assessee while computing their taxable income and had filed their return, then......
May 20, 2017 Case Laws Income Tax

Addition u/s. 68 - proof of creditworthiness or genuineness - Mere payment by account payee cheque is not sacrosanct nor can it make a non-genuine transaction genuine -.....
May 20, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - validity of notice u/s 274 - Quite clearly, non-striking-off of the irrelevant limb in the said notice does not convey to the assessee as to......
May 20, 2017 Case Laws Income Tax

Charging of tax on the interest received from the temporary fixed deposits from the escrow account out of the barrowed funds committed for project implementation - such.....
May 20, 2017 GST

Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise
May 19, 2017 Case Laws Service Tax

Refund claim - export of services - mere fact that the appellant has been promoting and marketing foreign universities within India and then getting prospective students....
May 19, 2017 Case Laws Service Tax

Packaging Activities - Liability of tax - the respondent shown the cost and an amount of 10% for supply of goods. Since these supply involve sale with profit of 10%, the....
May 19, 2017 Case Laws Service Tax

Mandap keeper services - renting out the halls / open spaces/ theaters and auditoriums to their clients are allowed for temporary occupation for a consideration - the......
May 19, 2017 Case Laws Service Tax

Business Auxiliary Services - the appellants are not engaged in procuring any input service for the telecom operators. In fact, they are developing the contents and......
May 19, 2017 Case Laws Service Tax

Reverse charge mechanism - Telecommunication services - outbound roaming services - Foreign Service provider has not been granted with any licenses under the Indian......
May 19, 2017 Case Laws Central Excise

Imposition of penalties on partners of manufacturing firm u/r 26 of CER - non-payment of Central Excise duty by the partnership firm, M/s Allied Electricals - It is not.....
May 19, 2017 Case Laws Central Excise

Adjustment of sanctioned refund amount against arrears of Central Excise duty of lessor company - the lease deed provisions have no relevance or application to justify......
May 19, 2017 Case Laws Customs

Entitlement to interest on refund - respondents are liable to refund the amount on expiry of three months from 18.11.2002 to the petitioner ie. the date of the order of.....
May 19, 2017 Case Laws Customs

Misdeclaration of goods - undervaluation - It is a fact of common sense that the branded goods are priced much more than the local non-leather Chinese shoes. As such,......
May 19, 2017 Case Laws Customs

Penalty u/s 114A and 114AA - Focus product scheme - licence issued against the fake shipping bills - the appellant was vigilant as per the maxim EX ALUN DANTI CAUTELA -.....
May 19, 2017 Case Laws VAT and Sales Tax

Liability of tax on purchase of Supari - Merely because the Department for some reason could not collect tax on the sale of ‘supari’ u/s 10 would not mean absence of......
May 19, 2017 Case Laws Income Tax

Benefit of Income Declaration Scheme, 2016 only to the persons who are not covered u/s 132 - The scheme of 2016 will not override the provisions of the Income Tax Act......
May 19, 2017 Case Laws Income Tax

Revision u/s 264 in favor of assessee - Claim for refund of excess Tax paid/waiver of interest under Sections 234A, 234B and 234C denied - reason assigned for rejection.....
May 19, 2017 Case Laws Income Tax

Method of accounting - A switch over in the midst of financial year ought to be permitted by the authorities only in exceptional cases where the same poses no difficulty....
May 19, 2017 Case Laws Income Tax

Addition on account of cash deposit in the bank account - It is not explained why assessee was making deposits in his bank account on different dates of different amount....
May 19, 2017 Case Laws Income Tax

Deduction u/s. 10A - applicability of the circular after assessment year 2009-10 - Finance (No. 2) Act, 2009 has made amendment with retrospective effect from 01-04-2009....
May 19, 2017 Case Laws Income Tax

Computation of capital gain - If after such reference, the value fixed by the stamp valuation authorities is still to adopted, ignoring the lower value fixed by the DVO.....
May 19, 2017 News GST

GST Rates for Supply of Goods
May 19, 2017 Case Laws Income Tax

Disclosure of additional income before settlement commission u/s 245C(1) - whether for every year mentioned in the application there should be a disclosure? -......
May 18, 2017 Case Laws Service Tax

Business Auxiliary Service - the activity of cleaning of nullahs and removal of roadside garbage and waste soil is not an activity of business to NMC, and these services....
May 18, 2017 Case Laws Service Tax

Reverse charge mechanism - Supply of tangible goods for use - The question of revenue neutrality would arise in this case as if appellant discharges the service tax......
May 18, 2017 Case Laws Service Tax

BAS - activity of providing Multi Level Marketing to its principal - such activity should fall under the Business Auxiliary Service - there was ambiguity in......
May 18, 2017 Case Laws Central Excise

Refund claim - supply of goods to SEZ unit - the appellants have failed to follow the procedure which is prescribed in the SEZ Act for claiming exemption - appellants......
May 18, 2017 Case Laws Central Excise

Reversal of CENVAT credit - inputs written off - The credit on inputs, which are rejected during the course of manufacture (line rejections) cannot be denied as they are....
May 18, 2017 Case Laws Central Excise

Refund of Additional Excise Duty - goods were inclusive of all duties therefore, the price was fixed. - It is not a case where the assessee had paid any duty and......
May 18, 2017 Case Laws Central Excise

The utilisation of CENVAT credit availed of Additional Duties of Excise (Textile and Textile Articles) for discharge of Additional Duties of Excise (Goods of Special......
May 18, 2017 Case Laws Central Excise

Diversion of goods for local consumption - Goods cleared under ARE-3 to 100% EOU/SEZ units - duty liability with interest upheld since appellant has not produced the......
May 18, 2017 Case Laws Central Excise

CENVAT credit - no manufacturer would carry on manufacturing operations without insurance of plant & machinery, cash in transit, goods in transit, vehicles & computers,.....
May 18, 2017 Case Laws Central Excise

SSI exemption - brand name/trade name - manufacture of Aqua Products - MBL were using the Brand name/Trade mark of another person (MVF) on their products and hence they.....
May 18, 2017 Case Laws Customs

Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - these charges are not to be included in the......

1 ....81 82 83 848586 87 88 89........ 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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