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Highlights / Annotations / Catch Notes For June

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Showing 3301 to 3350 of 6336 Records

1 ....63 64 65 666768 69 70 71........ 127

June 12, 2019 Case Laws Service Tax

There is no reason as to why a sub-contractor should not pay Service Tax merely because the main contractor has discharged the tax liability - there can be no......
June 12, 2019 Case Laws Service Tax

Refund claim - services availed by the SEZ Unit - the lower authority has wrongly considered DTA sale from SEZ unit as part of DTA operation for the purpose of......
June 12, 2019 Case Laws Central Excise

When a specific statutory remedy is provided, especially in a tax statute, which is to be exercised within a prescribed time limit, the said remedy necessarily excludes.....
June 12, 2019 Case Laws Central Excise

It is a misinterpretation the Revenue is obliged to pay interest on interest in the event of its failure to refund the interest payable within the statutory period
June 12, 2019 Case Laws Central Excise

An item is required to be assessed in the form the same is cleared from the manufacturer’s factory and not on the basis of its future use, after clearance, unless it is.....
June 12, 2019 Case Laws VAT and Sales Tax

The meaning of words in a statute, in general, and, in particular, in a tax statute, should be gathered from the language used therein and the expression “goods of......
June 11, 2019 Case Laws Income Tax

Rectification u/s 254 - Tribunal has referred to certain decisions without giving opportunity of being heard - assessee was not given an opportunity to explain his case.....
June 11, 2019 Case Laws Income Tax

Addition on account of income surrendered as per statement u/s 132(4) - though the statement recorded u/s 132(4) has a better evidentiary value but it is also a settled.....
June 11, 2019 Case Laws Income Tax

TP Adjustment - AMP expenses - analysis carried out by the ITAT, having regard to the details pertaining to the comparable entities, is fairly exhaustive and reasonable.....
June 11, 2019 Case Laws GST

Pure Service - in the course of which goods are to be supplied, constitutes only 2% of the value of the contract - The services are relatable to the function listed......
June 11, 2019 Case Laws GST

Input tax credit (ITC) - GST paid on the purchase of motor vehicles for supplying rent-a-cab service is not admissible for credit in terms of section 17(5)(b)(i) of the GST Act.
June 11, 2019 Case Laws GST

Classification of supply of services - providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation - Being a......
June 11, 2019 Case Laws GST

TDS under GST - As the Applicant is making an exempt supply to HMC the provisions of section 51 and, for that matter, the TDS Notifications do not apply to his supply.
June 11, 2019 Case Laws Income Tax

Revision u/s 264 - deduction u/s 80-IB - Provision of Section 80A(5) is a statutory interdict which would prevent the CIT from granting any such claim in exercise of his....
June 11, 2019 Case Laws Income Tax

Revision u/s 263 - impugned notice which seeks to give effect to an order u/s 263 for revision u/s 143(3) falls u/s 153(3) and not u/s 153 (2A) - there is no limitation.....
June 11, 2019 Case Laws Income Tax

Stay petition - directed to the (Respondent) appellate authority to consider the genuine hardship that would be caused to the petitioner in case the he is directed to......
June 11, 2019 Case Laws Income Tax

Offence u/s 276-C - failure to pay tax to the credit of the Central Government under Chapter XVIIB - charges framed against the petitioners - the trial Court does not......
June 11, 2019 Case Laws Income Tax

Availability of +-5% benefit in determining the ALP - NIL ALP of the international transaction of Payment of management fees - Second proviso to section 92C(2)......
June 11, 2019 Case Laws Income Tax

Condonation of delay of 324 days - on account of illness of one of Trustee of the assessee-trust during the relevant period - It is a settled proposition that it is not.....
June 11, 2019 Case Laws Income Tax

Rebate u/s 88E - Rebate in respect of STT payment - rebate is admissible to the assessee only in respect of the income of an assessee in a previous year, chargeable......
June 11, 2019 Case Laws Income Tax

Computation of LTCG - the valuer has taken the stamp value rate of year 2012 and worked its backward @ 10% growth rate to obtain FMV at 1.4.1981 - CIT(A)’s acceptance of....
June 11, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - non inclusion of interest on IT refund received u/s 244A - failure to look into the 26AS at the time of filing return would not indicate any......
June 11, 2019 Case Laws Income Tax

Revision u/s 263 - addition u/s 68 - in the present case the investor companies are not paper/shell companies and AO has invoked proper and sufficient enquiries by......
June 11, 2019 Case Laws Insolvency and Bankruptcy

Power of Adjudicating Authority(AA) - RP has approved by the COC - The AA has neither jurisdiction to pass any order with regard to any matter pending before the Court......
June 11, 2019 Case Laws Service Tax

CENVAT Credit - Territorial Jurisdiction - Rejection of credit on the ground that, the credit of the input services availed at their Delhi unit which was denied on the......
June 11, 2019 Case Laws Service Tax

Classification of services - adjudicating authority held the assessee have not been engaged in the activity of Site Formation and Clearances, Excavation and Earth moving....
June 11, 2019 Case Laws VAT and Sales Tax

Non-payment of Reward payable to the informer - at this stage, reward amount cannot be released, since tax has not became irrevocably due to the Government.
June 11, 2019 Case Laws VAT and Sales Tax

Input tax credit - the vendors of the Appellant had not filed their returns and/or had filed defective returns - ITC is not a matter of right but a concession.
June 11, 2019 Case Laws Income Tax

Disallowance u/s 14A - when assessee has huge interest-free funds available which can take care of investment made by the assessee - assessee had shown interest expenses....
June 11, 2019 Case Laws Insolvency and Bankruptcy

Power of Resolution Professional to decide or reject the claim of one or other 'Financial Creditor' or 'Operational Creditor' - once resolution plan has been approved by....
June 10, 2019 Case Laws Income Tax

Income of the Club from Members - whether the same was exempt under principle of mutuality? - While making payment to the caterer from the amount collected from the......
June 10, 2019 Case Laws Income Tax

Notice & assessment u/s 153C - High Court would not like to carry out thread bare inquiry by going into the factual aspects of sufficiency of material in order to......
June 10, 2019 Case Laws Income Tax

Accrual of income - since parent Company was in severe financial crisis, the assessee could not receive any payment for a long time and even after delay of nearly four......
June 10, 2019 Case Laws Income Tax

Penalty u/s 271D - cash loans from farmer friends - assessee relied on mere oral assertions of urgent requirement of funds without producing any material to establish......
June 10, 2019 Case Laws Income Tax

TPA - ALP of payment of royalty u/s 92CA(3) - TPO instead of applying of the specified scientific methods went on to the justification of the purchase made in the......
June 10, 2019 Case Laws Income Tax

Stay of demand - already recovered 38% of demand - appeals are pending since over 2 years - Departmental circulars also envisage stay pending appeal before the CIT(A),......
June 10, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - non taking of certain objections in response to the notice - If there is legal contention which goes to the root of the matter and......
June 10, 2019 Case Laws Income Tax

Reassessment u/s 147 - deduction u/s 80IB(10) - validity of reasons - petitioner had produced full accounts inter-alia shown separately sum from sale of car parking also....
June 10, 2019 Case Laws Income Tax

Disallowance u/s 14A - disallowance u/r 8D was made of ₹ 2.19 Crores against total expenditure of ₹ 24.19 Lakhs - voluntarily disallowance by assessee of......
June 10, 2019 Case Laws Income Tax

Classification of income - share trading - The majority of the investments has been funded out of own capital and earned substantial dividend income, further the average....
June 10, 2019 Case Laws Income Tax

Revision u/s 263 - interpretation of ‘a residential house’ u/s 54 - AO with due application of mind, after making requisite inquiries, accepted assessee’s claim u/s 54......
June 10, 2019 Case Laws Income Tax

Disallowance of software expenses - revenue or capital expenditure - payment was made for maintenance/hosting services not resulted in any enduring benefit and there was....
June 10, 2019 Case Laws Income Tax

Depreciation on electrical fitting - plant and machinery v/s furniture and fixtures - It is necessary to have electrical fittings for the power supply to the machineries....
June 10, 2019 Case Laws Income Tax

Condonation of delay of 303 days - illness of the CA - The assessee has stated that his CA was sick and hence, there was delay in filing the appeals before the CIT(A)......
June 10, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - escapement of income come to notice in different year assessment proceedings - the assessee has duly submitted the revised return before the......
June 10, 2019 Case Laws Income Tax

Rectification u/s 254 - an order u/s. 254(2) only permits rectification of mistake apparent from record - by submitting elaborate arguments in the realm of review of the....
June 10, 2019 Case Laws Insolvency and Bankruptcy

The approval of a Resolution Plan by the CoC is to be accepted in toto by the Adjudicating authority if a 66% voting share approves the said plan - The Resolution Plan......
June 10, 2019 Case Laws Central Excise

Suo moto credit of Excise duty paid twice or Refund claim - Since the issue involved in this case pertains to double payment of duty on transformer oil, the only......
June 8, 2019 Case Laws Income Tax

Power of Settlement Commission - Section 4(3) Black Money Act - the order dated 30.1.2019 of shall not be construed as conferring jurisdiction under the Black Money Act.....
June 8, 2019 Case Laws Income Tax

Writ against assessment order - non consideration of belated defective and revised return - it is sine-qua-non for the AO to consider the claims of deduction/exemption......

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