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Highlights / Annotations / Catch Notes For June

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Showing 3051 to 3100 of 6336 Records

1 ....58 59 60 616263 64 65 66........ 127

June 22, 2019 Case Laws Service Tax

Condonation of delay - There is no prohibition for this Court under Articles 226 and 227 of the Constitution in exercising the extraordinary jurisdiction to condone the.....
June 22, 2019 Case Laws Service Tax

Levy of penalty - Since there had been regular amendments and changes in Rules during the period and since the appellant have paid the tax alongwith applicable interest,....
June 22, 2019 Case Laws Service Tax

Imposition of penalty - service tax paid on Manpower supply services under RCM - being pointed out the audit party, without waiting, the Appellant immediately deposited.....
June 22, 2019 Case Laws Central Excise

Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990
June 22, 2019 Case Laws Central Excise

Adjustment of short paid duty against the refund claimed by the appellant for excess amount of duty paid - The right to refund of eligibility amount is vested in the......
June 22, 2019 Case Laws VAT and Sales Tax

Condonation of delay in filing appeal - When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be.....
June 21, 2019 News GST

GST Council Decisions - GST on goods and services - Latest updates
June 21, 2019 Case Laws GST

Pure services or not - The services for setting up fire lines, plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure......
June 21, 2019 Case Laws GST

Mentioning of GSTIN and dispatch place in the E-way bills - supply of goods imported into India - invoice raised from Mumbai Office for imports received at Paradip Port,....
June 21, 2019 Case Laws GST

Requirement of separate registration for different states - raising of invoice from Mumbai Head Office for imports received at various ports, located in various states......
June 21, 2019 Case Laws GST

Lease of plots to NMMC for Indoor Recreation Centre - the plots are leased by the applicant (a kind of pure services), to a Municipality i.e. a local authority in......
June 21, 2019 Case Laws GST

Levy of GST - pure service - the leasing of land for construction of building for use as PMC Commissioner’s and PMC Mayor’s residences does not fall within the scope of.....
June 21, 2019 Case Laws GST

PIL against the company organizing online Fantasy games - t can be seen that success in Dream 11’s fantasy sports depends upon user’s exercise of skill based on superior....
June 21, 2019 Case Laws Income Tax

Unexplained cash credit u/s 68 - both CIT(A)and ITAT had found that assessee had discharged his burden of explaining the genuineness of the cash credits in his account......
June 21, 2019 Case Laws Income Tax

Nature of expenditure - software installed in their computer system - finding of facts recorded/affirmed by ITAT/CIT(A) after examination of the terms and conditions of.....
June 21, 2019 Case Laws Income Tax

Reassessment u/s 147 - existence of Settlement Commission order in the relevant AY - concluded assessment by Settlement Commission u/s 245D(4) can only be reopened in......
June 21, 2019 Case Laws Income Tax

Reassessment u/s 147 - difference in salary payment - Reasons recorded by the AO are based on incorrect facts in addition to the fact that the AO has scrutinised the......
June 21, 2019 Case Laws Income Tax

Reassessment u/s 147 - in the assessments of the earlier years deduction u/s 80IB(10) had been allowed because the assessee was, otherwise, entitled to such deduction,......
June 21, 2019 Case Laws Income Tax

Rectification of order of Settlement Commission(ITSC) - at the time of the passing of the original order, the petitioner was a registered entity u/s 12A and withdrawal......
June 21, 2019 Case Laws Income Tax

Cancellation of registration u/s 12A - with retrospective effect - Section 12 AA(3) doesn’t suggest or in any way contemplate that the registration of the assessee may......
June 21, 2019 Case Laws Income Tax

Addition based on foreign HSBC bank accounts - information received from French Government under DTAA - no material or evidence to say that the assessee was connected......
June 21, 2019 Case Laws Income Tax

TDS u/s 195 - on payment made to two non-residents regarding order procurement services - DTAA between India and USA/Belgium - Both the non-resident derived their income....
June 21, 2019 Case Laws Income Tax

Reassessment u/s 147 - fictitious F&O loss by manipulative client code modification - return was originally processed u/s 143(1) and notice u/s 148 was issued within......
June 21, 2019 Case Laws Income Tax

Rectification u/s 254 - allowability of deduction u/s 54B on investment prior to sale - decision on merits after analyzing and evaluation of the relevant facts and......
June 21, 2019 Case Laws Income Tax

Proceedings u/s 153A - addition of Unexplained cash credit U/s 68 - if there is no incriminating material to reassess the income of the assessee then the AO legally......
June 21, 2019 Case Laws Income Tax

E-commerce business - Selling at a price lower than the cost price - unless certain provisions such as Section 145(3)are invoked, the AO is not empowered to go beyond......
June 21, 2019 Case Laws Income Tax

Exemption u/s 10(37) - impugned land was acquired by executing a sale deed in favour of Vizhinjam International Seaport - the entire procedure prescribed under the Land.....
June 21, 2019 Case Laws Income Tax

Revision u/s 263 - applicability of provisions of section 56(2)(vii)(b)(ii) - purchase of shops on less than stamp valuation - record clearly reveal that the AO has......
June 21, 2019 Case Laws Customs

Condonation of 484 days delay - no attempt even made to explain the delay from 13th June, 2017 when the Pr.Commissioner of Customs (CC) sought information of likelihood.....
June 21, 2019 Case Laws Customs

Principles of natural justice - The order-in-original relies upon statements as evidence. The order does not record a finding that, any of the conditions specified u/s......
June 21, 2019 Case Laws Customs

Validity of the notice issued u/s 28(1) of the Customs Act - collection of duty on loading, unloading and handling charges - proviso (ii) to sub-rule (2) of Rule 9......
June 21, 2019 Case Laws Customs

Jurisdiction - invocation of provisions of Section 18 of the Customs Act - reclassifying the same product - notwithstanding the petitioners having a statutory......
June 21, 2019 Case Laws Customs

Suspension of CHA / CB License - no physical verification of the premises or address of the IEC holder is mandated in the CBLR regulation, nor it is a general......
June 21, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - there exists serious dispute pending in between the Operational Creditor and the Corporate Debtor about the amount of debt, which require proper......
June 21, 2019 Case Laws Service Tax

In order to avail the benefit of exemption notification, it was for the petitioner to establish that the petitioner fulfilled the conditions with regard to supply to the....
June 21, 2019 Case Laws Service Tax

Refund of excess paid service tax - The rejection of refund claim only on the ground that the issue of Service Tax liability on notional interest is pending is not sustainable in law
June 21, 2019 Case Laws Service Tax

Extended period of Limitation - The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation....
June 21, 2019 Case Laws Central Excise

Section 11AC is a penal provision. Once it is held to be prospective in nature, it becomes effective only from the date it was brought into force i.e. 28-9-1996.......
June 21, 2019 Case Laws Central Excise

Delayed adjudication of show cause notice - SCN issued in 2006 - adjudicated in 2018 - The Department has failed to put forth any justification or show any explanation......
June 21, 2019 Case Laws VAT and Sales Tax

Input tax credit - KVAT Act - in the absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling......
June 21, 2019 Case Laws VAT and Sales Tax

Validity of assessment order - Without embarking upon the exercise of ascertaining whether the first respondent has applied his / her mind independent of the proposal......
June 21, 2019 Case Laws VAT and Sales Tax

Deemed assessment - making an assessment with regard to an assessee by relying on details in the websites and web portals of other entities / individuals - order set......
June 20, 2019 Circulars Income Tax

'Assessment of Firms'-some of the important issues to be kept under consideration by the Assessing Officers while framing assessment
June 20, 2019 Circulars Income Tax

Clarification regarding non-allowability of set-off of losses against the deemed income under section 115BBE of the Income-tax Act, 1961 prior to assessment-year 2017-18
June 20, 2019 Notifications Customs

Manufacture and Other Operations in Warehouse Regulations, 2019
June 20, 2019 Case Laws GST

Filing of TRANS1 - Input tax credit of the duties for the period prior to 01.07.2017 though reflected in the declaration filed by the petitioner in Tran1 form is not......
June 20, 2019 Case Laws GST

Cancellation of registration u/s 30 - non filing of return October 2018 to April 2019 - Karnataka Goods and Services Act, 2017 - direct the petitioner to submit the......
June 20, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - the onus lies on the assessee to establish that the addition sustaied by Mutual Agreement Procedure(MAP) under DTAA with India and other......
June 20, 2019 Case Laws Income Tax

Addition u/s 68 - proof of identity, creditworthiness and genuineness of the loan obtained - loans have been advanced by the companies through banking channels or from......
June 20, 2019 Case Laws Income Tax

Registration u/s. 12AA - Mother’s Pride School on a franchise basis - A playschool cannot, by any stretch of imagination, be regarded as scholastic instruction.......

1 ....58 59 60 616263 64 65 66........ 127

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F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Merger of two GSTIN in the same State - Procedure to be followed

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...

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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