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Highlights / Annotations / Catch Notes For June

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Showing 3151 to 3200 of 6336 Records

1 ....60 61 62 636465 66 67 68........ 127

June 18, 2019 Case Laws GST

Seizure of goods alongwith vehicle - Legality and validity of the notice issued u/s 130 of the Act - on the issue, whether Section 129 would apply or Section 130 could......
June 18, 2019 Case Laws Customs

Benefit under the MEIS scheme - inadvertently omitted to select 'Yes' in the online platform at the time of filing of the shipping bills - Respondents are directed to......
June 18, 2019 Case Laws VAT and Sales Tax

Concessional rate of tax - Form-C - certain Forms submitted by an assessee post completion of assessment order, can certainly be looked into and there can be revision of....
June 18, 2019 Case Laws VAT and Sales Tax

If a dealer is dealing in goods falling within the ambit of the GST Act as well as the CST Act, it is always permissible for him to hold separate registrations under......
June 18, 2019 Case Laws VAT and Sales Tax

The State has no authority to frame a rule providing for cancellation of validly issued declaration form/form-C - Rule 17(20) of the Rajasthan Rules is declared ultra......
June 18, 2019 Case Laws Customs

Renewal and extension of the petitioners’ Letter of Approval(LA) - once the report of the DC stating that the petitioners are similarly situated to the other two units......
June 18, 2019 Case Laws Income Tax

Reassessment u/s 147 - validity of notice - reasons for reopening the assessment have been recorded by the jurisdictional AO viz. the Dy. CIT, Circle 2, Jamnagar but the....
June 18, 2019 Case Laws Customs

Notification relating to prohibition on the export of Livestock - section 4(1)(b) of the Gujarat Essential Commodities and Cattle (Control) Act, 2005 - State Government.....
June 18, 2019 Case Laws Income Tax

Computation of the annual value u/s 23 - unrealized rent - as per Explanation to Section 23 r.w. Rule 4 of the IT Rules, irrecoverable unrealized rent while computing......
June 18, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - income voluntarily offered before commencement of assessment proceedings - the time limit for furnishing the revised return of income u/s 139(5).....
June 18, 2019 Case Laws Income Tax

Approval u/s 80G(5)(vi) - fresh application rejected on ground that applicant has not filed any appeal before the Tribunal against the rejection of earlier 80G......
June 18, 2019 Case Laws Income Tax

TDS u/s 195 - referral fee paid to a foreign concern, in USA for introducing clients - not in the nature of Managerial services,Technical services or Consultancy fees -.....
June 18, 2019 Case Laws Income Tax

Registration u/s 12AA - Legislature by insertion Section 12AA(4) as a ground for cancellation of registration for violation of section 13 w.e.f 01.10.2014 - provisions......
June 18, 2019 Case Laws Income Tax

Registration u/s 12AA - the activities of a trust or institution are not genuine or the activities are not being carried out in accordance with the objects of the trust.....
June 18, 2019 Case Laws Income Tax

Deduction u/s 10AA - It is only account of disallowance of the forex loss u/s 37(1) that the returned loss stood converted into positive business income for the relevant....
June 18, 2019 Case Laws Income Tax

Income accrued in India - testing and other services - exception curved out to Article 12(5) of the India-Finland DTAA that when the fees is paid for technical services.....
June 18, 2019 Case Laws Income Tax

Deduction u/s. 54F - claim in respect of the additional floors added to the new house - it is not the case of the department that the claim of the assessee is for an......
June 18, 2019 Case Laws Insolvency and Bankruptcy

Validity of application filed u/s 10 of the I&B Code - petition filed without approval of shareholder - under Article 127(xii), the Board of Directors have been......
June 18, 2019 Case Laws Companies Law

Restoration of the name of the company in the ROC - It can be seen from the financial statements, the bank statements and other documents brought on record by the......
June 18, 2019 Case Laws Insolvency and Bankruptcy

CIRP - pendency of the Criminal Case relating to misappropriation of the funds by the CFO of the CD and the employees of the Banks - the Bank is a separate entity from......
June 18, 2019 Case Laws Insolvency and Bankruptcy

Release of salary of employees of ‘Corporate Debtors’ during CIR Process - individual claim of each of the employee cannot be decided by this Appellate Tribunal however.....
June 18, 2019 Case Laws GST

Profiteering - benefit of Input Tax Credit on booking of Flat - the right methodology would be to take into account the ITC ratio to the turnover and accordingly arrive.....
June 17, 2019 Case Laws Income Tax

Valuation of closing stock - India AS-2 - The FIFO method, which the AO preferred, is one of the Accounting Standard 2 method. However, equally the weighted average......
June 17, 2019 Case Laws Central Excise

Liability of National Calamity Contingent Duty (NCCD) - NCCD is in the nature of excise duty and is, thus, entitled to the benefit of the exemption notification
June 17, 2019 Circulars Customs

IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases
June 17, 2019 Case Laws GST

Input tax credit - goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSR U to the National Grid - the said pipeline is a.....
June 17, 2019 Case Laws Income Tax

Recovery proceedings u/s 222 - petitioner is purchaser of properties who is not an assessee in default - If the petitioner's claim is that the property is not liable for....
June 17, 2019 Case Laws Income Tax

Delayed deposit of PF/ESI - disallowance u/s 36(1)(va) r.w.s 2(24) (x) - same has to be deposited with the Government within fifteen days of the close of every month and....
June 17, 2019 Case Laws Income Tax

Penalty u/s 271AAA(2) - specification the manner of undisclosed income and substantiated the manner in which the income was derived - no such query at the time of......
June 17, 2019 Case Laws Income Tax

Re-assessment u/s 147 - unexplained borrowal of funds as well as deployment of such funds - disallowance u/s 36(1)(iii) - no original assessment u/s 143(3) hence the......
June 17, 2019 Case Laws VAT and Sales Tax

Interest on delayed payment of tax - There is no provision in the statute which permits waiver of interest on account of misunderstanding of the position in law on the......
June 17, 2019 Case Laws Indian Laws

Dishonor of Cheque - the mere fact that the respondent had stated that he had given a cheque to another person and not to the complainant could not have been acted upon.....
June 17, 2019 Case Laws Income Tax

Reassessment u/s 147 - record clearly shows that amount deposited with the Dhule PS has been duly disclosed in the books of account - AO had applied his mind in original....
June 17, 2019 Case Laws Income Tax

Effect of amendment in Section 153C w.e.f .1st June, 2005 - law applicability on search prior to amendment and notice u/s 153C issued after amendment - amendment brings.....
June 17, 2019 Case Laws Income Tax

Assessment u/s 153C - maintainability of writ petition - While against the assessment order, there is a remedy of statutory appeal under the provisions of the Income Tax....
June 17, 2019 Case Laws Income Tax

Allowability of interest on loan u/s 57 - as soon as the assessee received the funds from HDFC Ltd, BHW Home Finance and Religare Finvest Ltd., the same were transferred....
June 17, 2019 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - interest paid in respect of capital borrowed for acquisition of asset - assessee has invested borrowed money along with his own funds in......
June 17, 2019 Case Laws Income Tax

Revision u/s 263 - allowability of Provision for doubtful debts u/s 115JB - AO not added the same on view of binding decision of jurisdictional High Court which is......
June 17, 2019 Case Laws Central Excise

Manufacture - fabrication of structures on Job work - By discharging the tax liability on the job work charges as well as by discharge of VAT liability on ‘brought out’.....
June 17, 2019 Case Laws Central Excise

Demand u/s 11D - Collection of duty on exempted goods - price not reduced - Section 11D did not cover those goods where the goods were wholly exempted or were chargeable....
June 17, 2019 Case Laws Income Tax

Revision u/s 263 - Penalty u/s 271(1)(c) dropped - voluntarily offer certain income in the form of cash deposits/FDRs - a perusal of the ‘order sheet’ noting of the A.O.....
June 17, 2019 Case Laws Income Tax

Penalty u/s 272A(2)(k) - filing of TDS return beyond time prescribed u/s 206 - assessee was not having PAN number of the deductee and he has entertained a bonafide......
June 17, 2019 Case Laws Income Tax

Exemption u/s 10(23C) - fresh application after rejection of the original application - there is no specific bar for making fresh application as per Rule 2CA or the......
June 15, 2019 Case Laws GST

Levy of GST - Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India - both, the applicant and the AIF are in taxable......
June 15, 2019 Case Laws GST

Principles of natural justice - decision based on ‘new grounds’, which were never raised before Authority by the Revenue - Appellate Authority should have at least......
June 15, 2019 Case Laws GST

Seizure of the gold ornaments sent for hallmarking - goods entrusted by the petitioners and covered by the delivery chellan and issue vouchers cannot be the subject......
June 15, 2019 Case Laws GST

Profiteering - DTH services - Entertainment Tax was neither allowed as ITC in pre GST era nor has been allowed in the GST era and same was borne by the Respondent hence.....
June 15, 2019 Case Laws Income Tax

Deduction u/s 80IB(10) - housing project having buildings A,B,C,D,E & F out of which A & B complete in all respects and other handed over to land lords - completion......
June 15, 2019 Case Laws Income Tax

Disallowance u/s 14A - Several High Courts have taken a view that where the assessee had not earned exempt income, disallowance of expenditure under Rule 8D of the......
June 15, 2019 Case Laws Income Tax

Reassessment u/s 147 - the reasons as they stand should be sufficient to show that on the reasons recorded the AO could have formed the belief that income chargeable to.....

1 ....60 61 62 636465 66 67 68........ 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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