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Highlights / Annotations / Catch Notes For June

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Showing 2901 to 2950 of 6336 Records

1 ....55 56 57 585960 61 62 63........ 127

June 28, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of interest u/s 43B - assessee has made sufficient disclosures in the financial statements and furthermore it should not be......
June 28, 2019 Case Laws Income Tax

Penalty u/s 271(1)(b) - non compliance of notice sent in the name of Alam Zafar in place of Zafar Alam - Penalty cannot be imposed on the basis of assumptions and......
June 28, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - AO initiated penalty on one limb of section 271(1)(c) and had imposed penalty on another limb - Third Member has upheld the view of AM that the......
June 28, 2019 Case Laws Customs

Maintainability of appeal - Jurisdiction - Valuation of imported goods - as per Notification importation of erca nuts was made free provided the CIF value was ₹......
June 28, 2019 Case Laws Service Tax

Condonation of delay of 214 days - communication gap between the appellant and the consultant - appellant was under the impression that the consultant will take......
June 28, 2019 Case Laws Service Tax

Refund of Service Tax based on decision of SC on other case - ST on materials supplied free of cost - Limitation u/s 11B(1) of the Act - A plain reading of the provision....
June 27, 2019 Case Laws Customs

Confiscation of imported goods - cosmetic goods - improper importation - cosmetics generally cannot be said to be entitled to exemption as substances not intended for medicinal use
June 27, 2019 Case Laws Customs

Import of Capital goods under EPCG Scheme - non-fulfillment of export obligations -The appellants are liable to pay interest on the delayed payment of customs duty foregone
June 27, 2019 Case Laws GST

Input tax credit - rent-a-cab service - inputs/capital goods - purchase of motor vehicles - The credit of GST paid on the [inward supply] of motor vehicles for the......
June 27, 2019 Case Laws GST

Nature of transaction - supply of goods or transfer of property - work orders is required to fill in the foundation or plinth by silver sand in layers and consolidating.....
June 27, 2019 Case Laws GST

Profiteering - footwear - benefit of rate reduction of GST from 18% to 5% - It is evident that the Respondent had increased the base price of the product when the rate......
June 27, 2019 Case Laws GST

Profiteering - supply of “Sanitary Napkins” - It's an admitted fact that the rate of tax on the product was reduced from 12% to NIL w.e.f. 27.07.2018 without the benefit....
June 27, 2019 Case Laws Income Tax

Allowability of advertisement expenditure - view of the Tribunal regarding the allowability of advertisement expenditure as revenue expenditure was upheld by High Court.....
June 27, 2019 Case Laws Income Tax

Reassessment u/s 147 - In ‘Note’ in Annual Reports on Software development projects and the various stages of software development placed by the assessee before the AO......
June 27, 2019 Case Laws Income Tax

Delayed payment of employee Contribution of PF and ESI - expenditure was suo-moto disallowed while filing the return of income but pleaded for the allowance of the same.....
June 27, 2019 Case Laws Income Tax

Income estimation applying GP Rate - AO neither pointed out any defect in the books of accounts nor rejected u/s 145(2) - addition without verification of various......
June 27, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - AO has re-appreciated trial balance-sheet which is also available to him when original assessment order was passed and alleged......
June 27, 2019 Case Laws Income Tax

Capital gain arising out of sale of office used as registered office - not claimed depreciation under Income tax Act though claimed under companies Act - assessee being.....
June 27, 2019 Case Laws Income Tax

Penalty u/s 272A(2)(k) - delay in filing the TDS return - due to sudden resignation of the accountant, the assessee could not trace his left over jobs including......
June 27, 2019 Case Laws Income Tax

Addition of unexplained credit u/s 68 - assessee could not produce the party for examination before AO or CIT(A) - balance sheet of the lender clearly shows that the......
June 27, 2019 Case Laws Income Tax

Revision u/s 263 - Pr. CIT directed to make addition/disallowance in respect of expenditure incurred towards R&D u/s 35(2AB); Capital R&D expense allocated to Sun......
June 27, 2019 Case Laws Income Tax

Disallowance of loss of trading in commodity exchange - set off of loss - there is no finding by both the lower authorities challenging the genuineness of the commodity.....
June 27, 2019 Case Laws Customs

Anti Dumping Duty - Sunset review - imports of Ductile Iron Pipes from China - The impugned Final Finding recorded in the Notification cannot be said to be strictly as......
June 27, 2019 Case Laws Customs

Interest on delayed refund - limitation for Refund of Special Excise Duty and excess payment of CVD - refund has been sanctioned but has not been refunded within 3......
June 27, 2019 Case Laws Companies Law

Declaration of Dividend - company in liquidation - Since the unsecured creditors have filed individual claims and their claims were adjudicated issuing respective Form......
June 27, 2019 Case Laws Service Tax

Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to......
June 27, 2019 Case Laws Central Excise

SSI Exemption - Use of brand name - The investigation has established beyond doubt that the appellants have been engaged in the manufacture of wall putty, decorative......
June 27, 2019 Case Laws Central Excise

Classification of manufactured goods - talcum powder - the product is manufactured not under drug license but under cosmetic license - the talcum powder except providing....
June 27, 2019 Case Laws VAT and Sales Tax

Validity of assessment order - unable to obtain ‘F’ Forms for part of the turnover, on account of certain issues and non generation of the same online now - directed to.....
June 27, 2019 Case Laws Service Tax

Penalty u/s 78 of FA - there was a confusion at the field level for proper classification of activity undertaken by the appellant as to whether it is under ‘Business......
June 27, 2019 Case Laws Income Tax

Applicability of TP provisions of Chapter-X on Tonnage Tax Scheme(TTS) of the Chapter XII-G - TTS is a separate code by itself containing changing provision as well as......
June 26, 2019 Circulars DGFT

Procedure for availing Transport and Marketing Assistance (TMA) for Specified Agriculture Products - amendments
June 26, 2019 Circulars DGFT

Amendment in Para 2.54 of the Handbook of Procedures, 2015-2020
June 26, 2019 Notifications DGFT

Amendment in import policy of seeds of Peas
June 26, 2019 Notifications DGFT

Amendment to Transport and Market Assistance Scheme for specified Agriculture Products
June 26, 2019 Case Laws GST

E-way Bill - Rule 138 (14)(k) - Whether the exemption to a ‘defence formation’ for preparation and generation of E- way bills is applicable to Ordnance factories & other....
June 26, 2019 Case Laws GST

Input Tax Credit / ITC - goods destroyed during testing - once the inputs are used in the manufacture of final products, which are then sent for testing purposes, then......
June 26, 2019 Case Laws GST

Input Tax Credit (ITC) - Maintenance and upkeep activities relating to gardens, parks, playground, factory school for children of employees, hall for recreational......
June 26, 2019 Case Laws GST

Levy of GST - Community hall (Multipurpose Hall) provided on rental basis to employees - applicant is not entitled for any exemption
June 26, 2019 Case Laws GST

Levy of GST - Security deposit left unclaimed by the suppliers and recognised as income after 3 years - amount received prior to GST regime - Security Deposits which in.....
June 26, 2019 Case Laws GST

Whether the applicant can be considered as “government”? - Liquidated damages - It is not created by the constitution of India as a legislative, executive or judicial......
June 26, 2019 Case Laws Customs

Imposition of penalties on CHA / CB - Any dereliction/lack of due diligence since has caused the Exchequer loss in terms of evasion of Customs Duty, the original......
June 26, 2019 Case Laws Money Laundering

Attachment of property under PMLA - scheduled offences - reason to believe is not a formality but it should akin to prima facie findings that the person concerned is......
June 26, 2019 Case Laws Income Tax

Depreciation on matured investments securities which were due for redemption in the relevant previous year - NPA - real income theory cannot be so extended so as to......
June 26, 2019 Case Laws Income Tax

Condonation of delay u/s 119(2)(b)in filing return of income - ruling from the ARA was sought for taxability of income in India which received after due date of filing......
June 26, 2019 Case Laws Income Tax

Allowability of deduction for payment EPF, LWF and ESI after due date - to claim the benefit of deduction u/s 36(1)(va) payment has to be made before the due date......
June 26, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - inadvertent mistake - assessee, the returned income was ₹ 35.37 crores and an error of ₹ 1,30,869/- and ₹ 1,01,956/-, which the....
June 26, 2019 Case Laws Income Tax

TDS on payment for web based training fees - in the absence of any transfer of technology, the payment is not covered under the definition of ‘fees for technical......
June 26, 2019 Case Laws Income Tax

TDS on lease line charges - there was no requirement to deduct tax at source out of such lease line charges
June 26, 2019 Case Laws Income Tax

Income from house property - determination of ALV - if property not let out then AO cannot determine the ALV by applying the market rate but he can do so only on the......

1 ....55 56 57 585960 61 62 63........ 127

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F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

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F: Labour Cess applicable on cost of construction without GSt or gross cost

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

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