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Highlights / Annotations / Catch Notes For May

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Showing 4401 to 4450 of 6674 Records

1 ....85 86 87 888990 91 92 93........ 134

May 9, 2017 Case Laws Income Tax

Undisclosed income U/s 69 - Joint bank account - when it is claimed that the assessee (student) could not possibly have any source of income, the addition on his hand is....
May 9, 2017 Case Laws Income Tax

Disallowance on account of cost of improvement while computing the capital gain - The amount of interest paid by the assessee constitutes the actual cost to the assessee....
May 9, 2017 Case Laws Income Tax

Annulling reassessment order - period of limitation - scope of Explanation (1)(ii) appended to section 153(1) - as soon as the order was vacated, the limitation will......
May 9, 2017 Case Laws Income Tax

As per the provisions of section 271D and 271E, for any default u/s 269SS and 269T, penalty is leviable. However, such penalty is to be imposed by the Joint Commissioner....
May 9, 2017 Case Laws Income Tax

TDS u/s 194H - assessee paid commission at 23% of its income as per the agreement between assessee and other clubs - relationship of ‘agent’ and ‘principal’ could not be....
May 9, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - after the survey operation, the assessee found there was omission to disclose the income otherwise taxable under the Income-tax Act and......
May 8, 2017 Case Laws Service Tax

Service namely, removing of jungle and bushes in the existing premises of the building does not fall under the definition of Site Formation and Clearance, Excavation,......
May 8, 2017 Case Laws Service Tax

Valuation - includibility - whether the amount collected by the appellant under the name of registration charges or handling charges from the customers over and above......
May 8, 2017 Case Laws Service Tax

Services to SEZ developer - N/N. 04/2004-ST - denial on the ground that respondent was a sub-contractor and was never awarded a contract by SEZ developer - exemption......
May 8, 2017 Case Laws Central Excise

CENVAT credit - job-work - the service tax provider i.e. job worker has opted to pay service tax without availing the exemption N/N. 8/05-ST which cannot be objected,......
May 8, 2017 Case Laws Central Excise

Classification of goods - classified under Chapter 3003.10 or sub heading 3003.20? - name of the product is Oxytetracycline Capsules I.P. 500mg which is generic name and....
May 8, 2017 Case Laws Central Excise

Imposition of Penalty u/r 26 of CER, 2002 - quantum of penalty - clandestine removal - appellant unknowingly got involved as an employee in the clandestine activity of......
May 8, 2017 Case Laws Customs

Refund claim - SAD - denial on the ground that what they have imported was different from what they have sold viz. Laying of proflex roof with material-curved length of.....
May 8, 2017 Case Laws Customs

Valuation of imported goods - cloves (old crop) - validity of enhancement of assessable value - we are deprived of wisdom of the ‘proper officer’ in reaching the......
May 8, 2017 Case Laws Customs

Conversion of shipping bills - free shipping bills to drawback shipping bills - it is not possible to correlate the purchase documents of ‘HDPE/woven bags’, with the......
May 8, 2017 Case Laws Income Tax

Capital gain - partnership firm - conversion from investment into stock in trade of shareholding - Firm transferred the shares as loss to partners and adjusted its......
May 8, 2017 Case Laws Income Tax

Income computed under Section 115J for the period prior to enforcement of Section 115JA and Section 115JB would not attract interest u/s 234B and 234C - HC
May 8, 2017 Case Laws Income Tax

Interest on refund - Expression ‘in any other case’ occurring in Section 244A(1)(b) - The sum found refundable to the Petitioners as a result of the waiver of interest......
May 8, 2017 Case Laws Income Tax

Nature of expenditure - when the expenditure was incurred, the project had not begun - There cannot be any absolute proposition of law that every expenditure made prior.....
May 8, 2017 Case Laws Income Tax

Software expenses - capital expenditure OR revenue expenditure - software having more than 2 years life - CIT(A) has held that expenditure on software for billet heater.....
May 8, 2017 Case Laws Income Tax

The assessee being entitled to exemption under sections 11 and 12 of the Act, no disallowance on account of contribution to unapproved pension and gratuity funds can be made - AT
May 8, 2017 Case Laws Income Tax

As per the instruction the notice was to be issued by the Income-tax Officer but the notice was issued by the Assistant Commissioner of Income-tax. Therefore in view of.....
May 6, 2017 Case Laws Service Tax

Renting of immovable property service - the confusion and doubts relating to renting of immovable property service would detract from the allegation that there was......
May 6, 2017 Case Laws Service Tax

VCES declaration - The claim of CENVAT Credit taken and/or utilized crystallizes only when the assessee files return before Revenue - CENVAT Credit can only be availed......
May 6, 2017 Case Laws Central Excise

Clandestine removal - associated enterprises - There is no evidence of extra usage of electricity or any evidence for transportation of such clandestinely removed goods.....
May 6, 2017 Case Laws Central Excise

Penalty - CENVAT credit - the SCN, as well as the orders of the lower authorities, do not establish that the appellant had demonstrated deliberate intent in availing......
May 6, 2017 Case Laws Central Excise

CENVAT credit - common courier bill of entry for various importers - whether credit available on the basis of photocopy of the courier bill of entry? - Held Yes - AT
May 6, 2017 Case Laws Customs

Levy of CVD on imported CKD E-bike kits - in a CKD condition, what in fact is imported is the entire vehicle - Since virtually what is imported is in fact an entire......
May 6, 2017 Case Laws Customs

Valuation - rejection of transaction value - Mere presence of the CHA at the time of examination does not mean that the copy of the third chartered engineer report was......
May 6, 2017 Case Laws Customs

Refund claim - SAD - N/N. 102/2007-Cus dated 14.9.2007 - appellant claims that even though initially they have availed the CENVAT credit of the duty paid on the said......
May 6, 2017 Case Laws Customs

Conversion of shipping bills after export of goods - rejection on account of time bar - the amendment shall be governed by the circular prescribing conditions thereto......
May 6, 2017 Case Laws VAT and Sales Tax

Classification of goods - “Hydraulic door closers” appears to be a mechanical device and as submitted by the counsel for the petitioner, it stops the speed of the door......
May 6, 2017 Case Laws Income Tax

Vires of clause (i) of explanation 1 to Section 115JB(2) in its prospective and retrospective operation - The amending Act cured the statutory provision of the vice from....
May 6, 2017 Case Laws Income Tax

Stay application - Scope of Office Memorandum F. No. 404/72/93- ITCC issued by CBDT - Assessing Officer is required to take appropriate decision on the stay application,....
May 6, 2017 Case Laws Income Tax

It is not disputed that the unclaimed dividend which has been transferred to the Reserve Fund, has already borne income tax. Thus, bringing the same to tax, would amount....
May 6, 2017 Case Laws Income Tax

Bogus claim of consultancy charges payments - providing accommodation entries - Once the assessee admitted that ₹ 50 lakhs was claimed excessively, the onus of......
May 6, 2017 Case Laws Income Tax

Addition on account of long term capital gains taxable in the hands of the assessee - In view of cancellation of JDA no further amount has been received and no action......
May 6, 2017 Case Laws Income Tax

LTCG - Deduction u/s 54F claimed by the Trust assesseed u/s 161 on behalf of beneficiary - only by virtue of u/s. 161 that the trust has been assessed for the income......
May 6, 2017 Case Laws Income Tax

Non charitable activities - assessee failure to prove the donations received are corpus donations - not having registration u/s 12A - additions and disallowance confirmed - AT
May 6, 2017 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The company had advanced money to clear the loan outstanding in the name of the assessee, so as to pledge the properties for loans availed....
May 5, 2017 Case Laws Income Tax

Interpretation of Section 40(a)(ia) - it cannot be held that the word 'payable' occurring in Section 40(a)(ia) refers to only those cases where the amount is yet to be......
May 5, 2017 Case Laws Service Tax

Claim of small scale exemption upto ₹ 10 Lakhs - immovable property has been jointly owned by six co-owners - Each owner is eligible to avail the exemption under......
May 5, 2017 Case Laws Central Excise

CENVAT credit - eligible input service - consultancy service with respect to laying of pipelines for supply of water from dams to the Dariba Mines of the appellant - credit allowed - AT
May 5, 2017 Case Laws Central Excise

CENVAT credit - eligible input service - water is essential in the manufacturing process - The service tax paid is on services received w.r.t. pipelines - service tax......
May 5, 2017 Case Laws Central Excise

CENVAT credit - whether the Revenue can deny credit of the said duty paid in the hands of the recipient of such goods, on the premise that no such excise duty ought to......
May 5, 2017 Case Laws Customs

Valuation - import of desiccated coconut from Sri Lanka - transaction value - appellant could not produce any material evidences to support the declared value -......
May 5, 2017 Case Laws Income Tax

Penalty proceedings u/s. 271D - assessee had received loans in cash - violation of provisions u/s 69SS - Explanation given was accepted in assessment proceedings, so the....
May 5, 2017 Case Laws Income Tax

Addition u/s 68 - assessee has discharged its onus to prove the creditworthiness and genuineness of the lender, there was no requirement in law for the assessee to prove....
May 5, 2017 Case Laws Income Tax

Disallowance of brokerage and commission - non deduction of TDS u/s 40(a)(ia) - section 40(a)(ia) of the Act only applies when income is computed under the head ‘profit.....
May 5, 2017 Case Laws Income Tax

Exemption u/s 11 - So long as the amendments in objects is restricted to the such scope expansion in India and large number Indians are roped in to reap the benefits of.....

1 ....85 86 87 888990 91 92 93........ 134

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F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

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F: Registration Required or Not

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

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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