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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 3101 to 3150 of 6336 Records

1 ....59 60 61 626364 65 66 67........ 127

June 20, 2019 Case Laws Income Tax

Penalty U/s 271(1)(c) - definite charge - as regards the certainty of charge is concern, since the penalty was initiated in respect of all three additions made by the AO....
June 20, 2019 Case Laws Income Tax

Penalty u/s 271AAB - Surrender of entire jewellery and silver items during search - benefit of the personal jewellery of various family members is required to be given......
June 20, 2019 Case Laws Income Tax

Penalty u/s 271AAB - surrender of ₹ 50 lacs an account of any other discrepancy or irregularity - no such discrepancy or irregularity was found by the AO then the.....
June 20, 2019 Case Laws Income Tax

Deduction u/s 80IA(4) - On perusal of the balance sheet it was found that the there is no income earned from eligible business of developing, operating and maintaining......
June 20, 2019 Case Laws Income Tax

Rectification u/s 254 - the assessee would be entitled to claim deduction u/s. 10A for the unexpired period even if it relates to IQF with regard to processing of......
June 20, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - approval of the concerned CIT after date of issuance of notice - since notice has been issued prior to the approval. Thus, reopening......
June 20, 2019 Case Laws Income Tax

Waiver of loan amount - addition u/s 56(2)(vi) - amount received by the individual or HUF without consideration - It is not just a case where the bank has simply waived.....
June 20, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - there was no reason for the satisfaction of the AO that the alleged notice cannot be served in an ordinary way/registered post and......
June 20, 2019 Case Laws Customs

Validity of SCN - Demand of duty drawback - limitation - no time frame has been prescribed in the said Rules - not a fit case for interfering at the SCN stage as it is......
June 20, 2019 Case Laws Customs

Rejection of application for waiver of submission of bill of export to evidence the supplies made to SEZ - absence of bill of export by itself will not lead to denial of....
June 20, 2019 Case Laws Insolvency and Bankruptcy

Admissibility of application - Initiation of CIRP - Operational Creditors claim will be considered by the ‘Resolution Professional’ once application is admitted as they.....
June 20, 2019 Case Laws Service Tax

Construction of Residential Complex Service - for the entire period from 31 July, 2010 to 31 March, 2015, appellant never paid due service tax on due date - the......
June 20, 2019 Case Laws Service Tax

Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but.....
June 20, 2019 Case Laws Service Tax

Utilization of CENVAT Credit - appellant utilize 20% of the same while carrying forward the balance 80%, under erstwhile Rule 6(3)(c) of CCR, even though they were......
June 20, 2019 Case Laws Service Tax

100% EOU - Refund of CENVAT credit - nexus of input services with their output services - services used in relation to authorized operation in SEZ would be eligible to......
June 20, 2019 Case Laws Central Excise

Clandestine removal - removal of goods to the job worker - inference of removal of goods drawn concurrently by all the three authorities is not based merely on absence......
June 20, 2019 Case Laws Central Excise

CENVAT Credit - fake invoices - revenue could not exhibit any discrepancy of total inputs reflected in two ledgers put together with entries of inputs in RG-23 records......
June 20, 2019 Case Laws Central Excise

CENVAT Credit - duty paying invoices - ST paid under RCM - circumstances under which the service tax was paid for the value of sales commission paid to the overseas......
June 20, 2019 Case Laws VAT and Sales Tax

Recovery of dues - from the assets of wife of deceased dealer - section 57(1)(b) of the GVAT Act, the legal representative is liable to pay the dues out of the estate of....
June 20, 2019 Case Laws VAT and Sales Tax

Refund claim - amount paid under protest - on administrative charges collected towards supply of fly ash free of cost - Since the amount is deposited under protest and......
June 20, 2019 Case Laws GST

Demand of interest on delayed payment of tax - when return was file belatedly - liability to pay interest on ITC - respondent shall consider all the points raised in......
June 19, 2019 Case Laws Income Tax

Deduction u/s. 80IB - composite development of housing project - assessee have obtained different commencement certificates and started on different periods of time and.....
June 19, 2019 Case Laws Central Excise

Benefit of N/N. 4/2006-CE - exempt Kerosene(SKO) for ultimate sale through PDS - - using SKO as interface for pumping it into pipelines, the product leaving the factory.....
June 19, 2019 Case Laws Central Excise

Clandestine removal - the Department has not conducted any investigation other than recovery of these loose sheets and weighment record, from any of the buyers,......
June 19, 2019 Case Laws Customs

Valuation of imported goods - non & mis- declaration - adjudicating authority has not recorded the reason as to why he has resorted to the valuation under Rule 7 without....
June 19, 2019 Case Laws Customs

Anti-Dumping duty - Sodium Nitrite - Determination of non-injurious price (NIP) in the sunset review - in the present case, neither was any information supplied to the......
June 19, 2019 Case Laws Service Tax

Classification of services - service tax on operation fee - the activity carried out in the power plant is not solely management of power plant, but operation of the......
June 19, 2019 Case Laws Service Tax

Refund of CENVAT Credit - while deciding the refund claims, the lower authority has dis-allowed certain credits without issuing a proper SCN and without hearing the......
June 19, 2019 Case Laws Central Excise

Classification of goods - section 4 or 4A of CEA? - goods are to be understood/ evaluated/classified as per the perception and use of the customers - Appellants......
June 19, 2019 Case Laws Income Tax

Deduction u/s 10AA - AO estimated profit of SEZ unit at 3% as against 6.95% of the turnover - the onus is on AO to prove the presence of any arrangement between the......
June 19, 2019 Case Laws Income Tax

Cancellation of Registration u/s 12AA(3) - cancelled based on statement of trusties of other trust without providing opportunity of cross examination - neither an......
June 19, 2019 Case Laws Service Tax

Extended period of limitation - even if the Service Tax is paid as demanded by the Department on warranty claim same would be eligible to avail credit of the same - The.....
June 19, 2019 Case Laws Central Excise

CEVAT credit - input service distribution - distributed in proportion to the overheads of units - Rule 7 of CCR 2004 during the relevant period (prior to 01.04.12) did......
June 19, 2019 Case Laws Central Excise

Clandestine manufacture and removal - sponge iron - clandestine clearance cannot be established merely on the basis of statement of the Director who has alleged coercion....
June 19, 2019 Case Laws Income Tax

Addition u/s 68 on account of share capital - assessee has filed sufficient documents e.g. PAN, bank statements, etc. to establish the identities and creditworthiness -.....
June 19, 2019 Case Laws Service Tax

Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main.....
June 19, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - against quantum disallowance upheld by HC, SLP is pending - Special leave to appeal is granted by Hon’ble Apex Court in rarest of rare case,......
June 19, 2019 Case Laws Insolvency and Bankruptcy

CIR Process - RP or the COC or that the Adjudicating Authority found the ‘Resolution Applicant’ to be ineligible u/s 29A and in absence of any such evidence, it was not.....
June 19, 2019 Case Laws Companies Law

Oppression and Mismanagement - allegation of renting the premises on rent which would fetch higher rent if used as banquet hall - tribunal granted permission to let out.....
June 19, 2019 Case Laws Insolvency and Bankruptcy

Maintainability of application u/s 7 of I&B Code - time limitation - as per tribunal acceptance of money in WS in Suit did not amount to acknowledgement of the debt and.....
June 19, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Rejection of books of accounts - Once x net profit is estimated by applying net profit rate after rejecting the book results, no......
June 19, 2019 Case Laws Income Tax

Deduction u/s 54, 54F & 54EC - capital gains arising out of a single transaction of sale of immovable property - there is no such bar that both the deductions, u/s 54......
June 19, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Except the Corporate Debtor, no other party has right to intervene at the stage of admission of a petition u/s 7 or 9. However, an aggrieved party......
June 18, 2019 Case Laws Income Tax

Disallowance of commission u/s 37(1) - AO is directed to ascertain whether the payment of commission is prohibited by law or not - The assessee is directed to prove the.....
June 18, 2019 Notifications Customs

Customs (Supplementary Notice) Regulations, 2019.
June 18, 2019 Notifications Customs

Proper officer for Customs (Supplementary Notice) Regulations, 2019
June 18, 2019 Case Laws GST

Classification of second hand goods - value of supply - GST Rate - Rule 32(5) of CGST Rules - If assessee not availed ITC on purchase of second hand goods the value of......
June 18, 2019 Case Laws GST

GST rate on public funded institution read with Notification No. 47/2017 - since applicant is public funded institution on which Notification is applicable in respect of....
June 18, 2019 Case Laws Central Excise

Cash refund - unutilized CENVAT credit on inputs - transfer of credit for the period prior to 2004 to Cenvat Credit Rules, 2004 scheme - transitional provision does not.....
June 18, 2019 Case Laws VAT and Sales Tax

Non-issuance of C-Forms - directed Petitioner make a representation to Commissioner of State tax for setting out its case/claim for the issuance of “C” Form on purchase.....

1 ....59 60 61 626364 65 66 67........ 127

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