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Highlights / Annotations / Catch Notes For June

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Showing 3001 to 3050 of 6336 Records

1 ....57 58 59 606162 63 64 65........ 127

June 25, 2019 Case Laws Income Tax

Disallowance u/s 14A - voluntarily disallowance made was more than dividend income received - further disallowance made by the AO and confirmed by CIT(A)is not warranted....
June 24, 2019 Case Laws Income Tax

Penalty u/s 271AAB - disclosure of income in his statement u/s 132(4) - Unless and until income offered to tax by an assessee comes within the mischief of undisclosed......
June 24, 2019 Case Laws GST

Valuation of supply of goods and services between the distinct entities - the applicant can apply Rule 28 of the GST Rules, 2017 to determine the value of supply of......
June 24, 2019 Case Laws GST

Classification of goods - Marine engines, Marine gear boxes and Marine generator supplied by the applicant to dealers of shipyard manufacturers are used as Parts of......
June 24, 2019 Case Laws GST

Provisional attachment of stock and Bank Accounts - section 83 of the Central Goods and Service Tax Act, 2017 - case of petitioner is that no notice under section 46 was....
June 24, 2019 Case Laws GST

Attachment of bank account - Garnishee order - Demand of interest on ITC component - On payment of admitted sum, communication to bank (Garnishee) shall stand set aside.
June 24, 2019 Case Laws Income Tax

If assessee was not liable to pay the tax in question, the department had no business to retain it even if it was wrongly paid - In case it is not a case of Revision u/s....
June 24, 2019 Case Laws Income Tax

Deduction u/s 80P - reopening of assessment u/s 147 - notices kept in abeyance subject to the outcome of the the Apex Court in the SLP
June 24, 2019 Case Laws Income Tax

Capital loss - sale of shares to sister concern when the transaction for sale to an outside buyer for a much higher price is being processed - the transaction is neither....
June 24, 2019 Case Laws Income Tax

Penalty u/s 271B - the assessee did not get the accounts audited u/s 44AB since he was under the bonafide impression that sale transaction of litigated land as capital......
June 24, 2019 Case Laws Income Tax

Penalty u/s 271B - failure to get the accounts audited u/s 44AB - It is the mandatory obligation of the assessee to get the accounts audited and submit the Audit report.....
June 24, 2019 Case Laws Income Tax

Excess interest levied u/s 234A - due date of return 15.10.2010 - Date of tax deposited 24.3.2014 - Date of voluntary return filed 7-5-2014 - filing of return in......
June 24, 2019 Case Laws Income Tax

Deduction u/s 10A on suo moto transfer pricing adjustment made by the assessee - AO directed to delete this disallowance and grant benefit of deduction u/s 10A on the......
June 24, 2019 Case Laws Income Tax

Entitled to deduction u/s 80P - AO has to conduct an inquiry into the factual situation as to the activities of the assessee society to determine the eligibility of......
June 24, 2019 Case Laws Income Tax

TDS u/s 194IA - assessee had purchased the land on piece meal basis. - since, the value mentioned in each sale deed is less than ₹ 50 lakhs, therefore, the......
June 24, 2019 Case Laws Income Tax

Capital gain - agriculture land situates beyond 8 kms. from the municipal limit or not? - Talati is akin to Patwari in other parts of India. He is a village accountant......
June 24, 2019 Case Laws Income Tax

Penalty imposed u/s 272A(2)(c) - non furnishing the information called for u/s 133(6) - there was total lack of co-operation on the part of the assessee society as well.....
June 24, 2019 Case Laws Customs

The CVD leviable on imported goods is directly related to duty of excise required to be paid by the Indian manufactured goods and there being no duty of excise on the......
June 24, 2019 Case Laws Customs

Classification of imported goods - "MIT-50% and CIT/MIT-14%" i.e. "5-chloro-2-methyl-4-isithiazolin-3-one - 2-methyl-4-isothiazolin-3-one" - being not used as an......
June 24, 2019 Case Laws Companies Law

Disqualification of Directors. - Section 164(2)(a) of the Act resulting in an ineligibility for a director after a lapse of three consecutive financial years cannot be......
June 24, 2019 Case Laws Companies Law

Disqualification of Directors. - The vires of Section 274(1)(g) of the 1956 Act upheld - the said provision did not violate any fundamental right under Article 19(1)(g).....
June 24, 2019 Case Laws Companies Law

Disqualification of Directors - no period commencing prior to 01.04.2014 and ending after the said date can be the basis for reckoning the continuous period of three......
June 24, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Appellant (Corporate Debtor) made feeble attempt to contend that the debt acknowledgement letter was manipulated and fictitious and same could not......
June 24, 2019 Case Laws Money Laundering

Offence under PMLA - retention of the seized cash from the appellant’s office - no complaint under section 8(3)(a) has been filed against appellant within 90 days -......
June 24, 2019 Case Laws Service Tax

Short payment of service tax - dredging services - Appellant had recorded all the transactions in books of accounts and produced the same before the audit officers......
June 24, 2019 Case Laws Indian Laws

Recovery of penalty against the company/ partnership firm - Cenvat Credit - Application seeking to vacate the interim relief - There is no good reason to vacate the......
June 24, 2019 Case Laws Central Excise

Area based exemption - Disallowing certain Investments made in North Eastern states - It appears to be a case of double penalty to a manufacturer being a law-abiding......
June 24, 2019 Case Laws Central Excise

CENVAT Credit - fake invoices - fraudulent availment of CENVAT Credit based on CENVAT invoices issued by certain registered Central Excise Dealers without actual supply.....
June 24, 2019 Case Laws Central Excise

Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry
June 22, 2019 Case Laws GST

Classification of goods - rate of tax - The packaging materials viz. cut to size blanks manufactured by TCPL with corrugation and having requisite creases at designated.....
June 22, 2019 Case Laws GST

Registration of firm - manufacture of animal feed (exempt) - requirement of registration u/s 24 if exempted from registration u/s 23 - section 23 is not contrary to......
June 22, 2019 Case Laws GST

Classification of supply - supply of goods or services for ‘setting up of network’ for BSNL - Works Contract or composite supply - The work to be undertaken by the......
June 22, 2019 Case Laws Income Tax

Reopening of assessment - unexplained cash deposits - claimed that deposit made after closure of business, from the sale of small grocery shop and also from sundry......
June 22, 2019 Case Laws Income Tax

Penalty u/s 271D - assessee is a small trader - household expenses incurred and paid from firm have been entered in cash book debited to assessee's a/c and crediting the....
June 22, 2019 Case Laws Income Tax

Exemption u/s 54F - assessee hold the the asset for more than 36 months from the date of allotment of the property - no justification to treat capital gain as STCG by......
June 22, 2019 Case Laws Income Tax

Assessment of trust - Tax rate - provisions of Sec.167B applies to an AOP or BOI where its income is indeterminate or unknown then the tax shall be charged at the......
June 22, 2019 Case Laws Income Tax

Exemption u/s 10(26AAB) - to Agricultural Produce Marketing Committee (APMC) or Board constituted under the law - assessee appointed u/s 35 of the DAPM Act for marketing....
June 22, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of assessment u/s 147 is not a mere procedural lapse but effects the.....
June 22, 2019 Case Laws Income Tax

Registration u/s 12A - CIT(E) has not disputed that the nature of the aims and objects of the society are covered under the definition of charitable purposes u/s 2(15) -....
June 22, 2019 Case Laws Customs

Validity of Public notice - Protocol of Treaty of Transit between the India and Nepal - manner of transfer/transhipment, of all goods that are imported via India to......
June 22, 2019 Case Laws Customs

Refund of SAD - N/N. 102/2007 - entity who had paid VAT were different from the importer - certificate issued by the VAT clearly certifies that Mr. Ahmed Hajee Mohiudeen....
June 22, 2019 Case Laws Customs

FIA - import of Ascorbic Acid as ‘Corrosion Inhibitor’ - Since the respondents have not violated any provisions of Customs Act, 1962 or the Foreign Trade Policy, in as......
June 22, 2019 Case Laws Customs

Diversion of goods imported for exhibition instead of re-export - import through ATA Carnet route - In case of any violations, by M/s Billiards Tulsa Inc USA, like......
June 22, 2019 Case Laws Customs

penalties u/s 112(a)/114AA of the Customs Act - duty free import of the raw Lead Ingots for manufacturing diverted to local market - goods were transported from ICD,......
June 22, 2019 Case Laws Companies Law

Oppression and Mismanagement - removal of director for not attending three consecutive meetings - extract of meeting dated 20.5.2010 has been signed by the appellant, it....
June 22, 2019 Case Laws Companies Law

Oppression and Mismanagement - allotment of shares - continuation as additional (3rd) director after 26.9.2010 is not as per law as was not regularised in AGM - Board......
June 22, 2019 Case Laws SEBI

Ex-parte ad-interim order - Passing a confirmatory order virtually puts a stoppage on the appellant’s right to trade which in the instant case is based on......
June 22, 2019 Case Laws Insolvency and Bankruptcy

Enforceability of Foreign Award - GoI can recover Petroleum due when the Corporate Debtor is already under Insolvency - once order has been pronounced u/s. 7 of the I&B.....
June 22, 2019 Case Laws FEMA

Offence under FEMA - unauthorized foreign exchange recovered from a person who named appellant - It is not in dispute that the department has allowed to cross......
June 22, 2019 Case Laws Money Laundering

Offence under PMLA - challenge of attachment orders - Appellants have nothing to do and has no connection with the allegation of crime committed by the borrowers and the....

1 ....57 58 59 606162 63 64 65........ 127

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

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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”

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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 ...

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