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Highlights / Annotations / Catch Notes For June

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Showing 3351 to 3400 of 6336 Records

1 ....64 65 66 676869 70 71 72........ 127

June 8, 2019 Case Laws Income Tax

Validity of assessment proceedings - admittedly notice u/s 143(2) was being issued on 08.08.2006 for AY 2005-06, which was far beyond the limitation prescribed under the....
June 8, 2019 Case Laws Income Tax

Mandation of E-filling of appeal to CIT(A) - the statutory right of appeal granted to the petitioner, a substantive right, should not be whittling down by virtue of a......
June 8, 2019 Case Laws Income Tax

Addition u/s 68 - entry in the books of purchaser regarding cash payment - there is nothing on record which corroborates the fact that any such unaccounted money flowed.....
June 8, 2019 Case Laws Income Tax

Penalty u/s 271D - default u/s 269SS - assessee has taken loan from his father and paternal aunt, who are family members and such transactions would not attract penalty u/s 271D
June 8, 2019 Case Laws Income Tax

Addition of bogus purchases - The CIT (A) came to the conclusion that it is a case of purchases from gray market and thereafter, bills have been procured from hawala......
June 8, 2019 Case Laws Income Tax

Maintainability of appeal - amended Para 10 of CBDT Circular the monetary limit for filing appeals would not apply where addition is based on information received from......
June 8, 2019 Case Laws Income Tax

Validity of assessment - the assessment order passed in the name of non-existent entity is invalid and subsequent proceedings arising there from are vitiated
June 8, 2019 Case Laws Income Tax

Addition being alleged excess value of stock calculated in survey - addition was based on statement of Director which was later on retracted - assessee company with the.....
June 8, 2019 Case Laws Customs

Waiver of Penalty - Section 149 permits reassessment only in the circumstances and on the strength of “documentary evidence which was in existence at the time goods were....
June 8, 2019 Case Laws Insolvency and Bankruptcy

Constitution of Committee of Creditors (COC) - 66% needed for CIRP - as per Section 21(2) of IBC, 2016, COC shall comprise of all financial creditors and must be......
June 8, 2019 Case Laws Service Tax

Interest on refunds of service tax - The appellant's claim is entirely justified having regard to the statutory regime of Section 11 BB of the Central Excise Act, 1944 r....
June 8, 2019 Case Laws Service Tax

Non-payment of service tax - the value of taxable services cannot be arrived at merely on the basis of the TDS statements even if the payments are not made by the......
June 8, 2019 Case Laws Service Tax

Classification of services - laying of pipes for gas - services fall under Works Contract or otherwise was raised first time before this Tribunal - various factual......
June 8, 2019 Case Laws Central Excise

Maintainability of Settlement Commission application - the adjudication order passed by the Addl. Commissioner in pursuant to the SCN was withheld - Full and true......
June 8, 2019 Case Laws Central Excise

CENVAT Credit - GTA service used for outward transportation of goods - sale being on FOR basis, the place of removal shifts to the buyer’s premises - credit not allowable
June 8, 2019 Case Laws Central Excise

Clandestine removal - duty & penalty - shortages found during the physical stock carried out by the preventive Officers of the Department - shortage admitted and duty......
June 8, 2019 Case Laws Companies Law

Oppression and Mismanagement - ex-parte order - petition u/s 130 of the Companies Act for recasting and re-opening the accounts accepted - submission that S. 230 is......
June 7, 2019 Case Laws Income Tax

Reassessment u/s 147 - The full and true disclosure of the assessee is not in doubt - The ‘recording of reasons’ is mechanical and robotic and the mandate u/s 147 has......
June 7, 2019 Case Laws Income Tax

Provisional attachment u/s 281B - The question of facts cannot be examined under the writ jurisdiction - directed to file appeal and same shall be considered by the......
June 7, 2019 Case Laws Income Tax

Addition u/s 68 - LTCG by entering into off market transaction of shares - the transaction which has been concluded within four corners of Law cannot be treated as......
June 7, 2019 Case Laws Income Tax

Power of CIT(A) - direction to reopen A.Y. 2010-11- CIT(A) has the powers to decide the appeal against the assessee of a particular assessment which he/she may......
June 7, 2019 Case Laws Income Tax

Addition of non-genuine agricultural income - AO not disputed holdings of agricultural land - regular maintenance of books of accounts and documentary evidences for each....
June 7, 2019 Case Laws Income Tax

Assessment u/s 153A - no incriminating material unearthed during search - It is the settled law that for assessment years which are unabated assessments no......
June 7, 2019 Case Laws Income Tax

Unexplained investment in jewellery and silver articles - looking at the status of the family and the jewellery found during the search, it was held to be reasonable -......
June 7, 2019 Case Laws Income Tax

Exemption u/s. 54F - LTCG on sale of jewellery - assessee has invested the full consideration of sale of jewellery in the purchase of the plot of land - The AO is......
June 7, 2019 Case Laws Income Tax

Deduction u/s. 24 - allowability of certain fixed expenditure to maintain its existence and run business operations - There is no complete cessession of business of the.....
June 7, 2019 Case Laws Income Tax

LTCG - capital assets OR agricultural land - at the time of sale the assessee’s land was more than 8 KMs away from the local limits of Municipal Council - assessee’s......
June 7, 2019 Case Laws Income Tax

Taxability of share premium - company in which public are substantially interested - AO taxed u/s 56(1) - assessee has received share premium and AO has mandate to......
June 7, 2019 Case Laws Customs

Valuation of imported goods - two set of invoice - no justifiable reasons to show issuance of two separate invoices and has not established that commercial invoice was......
June 7, 2019 Case Laws Customs

Refund of Customs duty paid - no additional duty of customs was payable due to unconditional exemption notification but assessee forget to claim in bills of entry -......
June 7, 2019 Case Laws Customs

Interest on pre-deposit - payment of duty after reversal of duty debited in DEPB scrips is pre-deposit OR duty payment - there cannot be any duty at all when the issue......
June 7, 2019 Case Laws Companies Law

Recasting and re opening of the accounts of IL&FS - suspension of Board of Directors of IL&FS - thousands of crores of public money is involved, and in the public......
June 7, 2019 Case Laws Companies Law

Oppression and mismanagement - removal of MD/Director - in the notice there was an agenda for removal of 1st respondent as Managing Director and not director -......
June 7, 2019 Case Laws Service Tax

Extended period of limitation - commission to their overseas agent - whatever service tax would have been paid by the appellant under reverse charge mechanism, the same.....
June 7, 2019 Case Laws Service Tax

Nature of activity - Manufacture or Business Auxiliary Services? - the final product i.e. toned milk being separate and distinct from the raw milk has to be held as a......
June 7, 2019 Case Laws Central Excise

Review of the order - Order 47, Rule 1 r.w.s. 151 of CPC - appeal was dismissed on the ground that the appellant could not show whether it had challenged the earlier......
June 7, 2019 Case Laws Central Excise

Effective date of the notification - It is now well settled legal principle that all fiscal statutes and provisions should be treated prospective application unless the.....
June 7, 2019 Case Laws Central Excise

Penalty for crossing of threshold limit of SSI and non-payment of duty - both Members were in agreement to remand the matter to the adjudicating for fresh calculation of....
June 7, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - at the time of procuring of capital goods, the appellant was availing Area Based Exemption which was expired during the FY - appellant......
June 7, 2019 Case Laws VAT and Sales Tax

Rate of purchase tax on Sugarcane - in the absence of any final decision had been taken by the Government with regard to charging of purchase tax at the rate of 2.2% for....
June 6, 2019 Notifications Income Tax

Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3)....
June 6, 2019 Case Laws GST

Detention of goods - Petitioner, is given liberty to file additional representation/explanation by enclosing a copy of this order within twenty four hours from today and....
June 6, 2019 Case Laws GST

Stay of recovery - condonation of delay of 39 days - it is for the appellate authority to consider the applications for condonation of delay and if satisfied with the......
June 6, 2019 Case Laws Income Tax

Condonation of delay of 733 days - appellant is agriculturist, neither educated nor aware of the rights and remedies available to him for the redressal of his grievances....
June 6, 2019 Case Laws Income Tax

Addition of cash in hand - cash deposit in demonetization period - income u/s 44AD - there was no justification to consider the sales of assessee to be bogus or to make.....
June 6, 2019 Case Laws Income Tax

Bogus LTCG - Addition u/s. 69 - nowhere in report of Investigation Wing is it seen that the assessee has indulged in any nefarious activities or her broker has carried......
June 6, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - tax u/s 115JB - assessee’s claim was that it was falling u/s 115JA and duly supported by the certificate of the auditors - If the claim was wrong....
June 6, 2019 Case Laws Income Tax

Application under Rule 27 of the ITAT Rules, 1963 - additional grounds - Rule 27 clearly set out that the respondent ‘may support the order appealed against on any of......
June 6, 2019 Case Laws Income Tax

Assessment u/s 153C - Addition of on-money received on sale of flats - there is nothing on record to indicate that there is a reference to seized material found during......
June 6, 2019 Case Laws Income Tax

Nature of advertisement expenditure - revenue or capital - public memory is very short and, therefore, the companies have to incur advertisement expenditure year after......

1 ....64 65 66 676869 70 71 72........ 127

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