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Highlights / Annotations / Catch Notes For June

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Showing 3401 to 3450 of 6336 Records

1 ....65 66 67 686970 71 72 73........ 127

June 6, 2019 Case Laws Income Tax

Penalty u/s 271AAB - search and seizure u/s 132(1) - if cash seized during the course of search and seizure, offered the same for taxation and accept the same in filing.....
June 6, 2019 Case Laws Income Tax

Power of CIT(A) to dismiss appeals ex-parte - penalty u/s 271(1)(c) - Section 250(6) mandates the CIT(A) to decide the appeals on merits and not to dismiss them in......
June 6, 2019 Case Laws Income Tax

LTCG - Deemed Sale Value - DVO was not justified in valuing the building, because the assessee was owner of the land only and the building was not constructed or owned......
June 6, 2019 Case Laws Income Tax

Correct head of income - rental income on sub-letting - Income from house property or income from other sources - assessee is not the owner of the property which is......
June 6, 2019 Case Laws Income Tax

Revision u/s 263 - AS 7 - construction of asset - block of asset is not restricted to building machinery plant or furniture but is extended to know-how patents Copyright....
June 6, 2019 Case Laws Income Tax

Penalty u/s 271BA - non furnishing of Report u/s 92E - in Section 271BA words used is “may” and not “shall”, thereby making intentions clear that levy of penalty is......
June 6, 2019 Case Laws Customs

Smuggling - Confiscation of Gold - The gold being carried in the present facts and circumstances is neither of commercial quantity nor it was carrying the gold as the......
June 6, 2019 Case Laws Customs

Valuation - inclusion of technical know - the original authority finds that 15% of marks up are added to cover the expenses and profit margin and therefore the relation.....
June 6, 2019 Case Laws Customs

Penalty on appellant-CHA - abetting in the mis-declaration of the imported goods - the case cannot be built on the basis of vague statement of the co-accused and mere......
June 6, 2019 Case Laws Insolvency and Bankruptcy

Financial Creditor - CIRP under I&B Code - Agreement to Sell - It is clear that the Appellant is an ‘allottee’ and further the Agreement suggest that the amount was......
June 6, 2019 Case Laws Service Tax

Business Auxiliary Services - appellant is bottling and marketing of beverages under trade name Coca Cola, Kinley, Sprite etc - any activity which has been undertaken by....
June 6, 2019 Case Laws Service Tax

Place of supply of service - Intermediary services or not - POPOS Rules - Bundled services or not - claimant has acted only to mediate the provision of service by the......
June 6, 2019 Case Laws Service Tax

CENVAT Credit - various input services related to employees - club and association services - rent cab service - travel agent service - tour operator service - Since......
June 6, 2019 Case Laws Service Tax

Admissibility of CENVAT Credit on various items of Furniture and Fixture to the provider of Banking and Financial Services - Since the scheme of credit in respect of......
June 6, 2019 Case Laws Service Tax

Adjustment of excess payment of service tax made - whether the revenue authority justified in objecting to such adjustment on the ground that in view of rule 6(4) of the....
June 6, 2019 Case Laws Central Excise

Clandestine manufacture and removal - clearance of Snuff tobacco products - The Appellant are merely getting the raw leaves and grinding them and after making powder......
June 6, 2019 Case Laws Central Excise

Mechanism for recovery of Excise duty - imported raw material was cleared under Customs exemption Notification under bond but actually used the imported goods for......
June 6, 2019 Case Laws Central Excise

Recovery of Excise duty from the purchaser of goods in auction - Since the appellant have purchased the goods in auction, the department is free to settle their excise......
June 5, 2019 Case Laws Income Tax

Bogus LTCG - Addition u/s. 68 - penny stock - assessee placed all evidence - a specific query is put up as to whether any of entry operators searched or survey has......
June 5, 2019 Case Laws GST

Detention Order - Section 129 (1) of CGST Act, 2017 - release the goods detained within twelve hours from the date and time of receipt of bank guarantee valid for six......
June 5, 2019 Case Laws GST

Maintainability of appeal - 107 of the CGST Act - order regarding Scheme of Budgetary Support under GST - appealable or not - if no appeal is maintainable, the Appellate....
June 5, 2019 Case Laws Income Tax

Approval u/s 80(G)(5) - for the purpose of deciding as to whether or not to grant approval u/s 80G, a CIT (Exemptions) has to only examine whether or not the conditions.....
June 5, 2019 Case Laws Income Tax

Direction to IT department to examine source of fund - petitioner made a complaint with the Income Tax Authorities - the assessment for the relevant period are already......
June 5, 2019 Case Laws Income Tax

Addition u/s 40A(2) - expenditure is excessive or unreasonable having regard to the FMV of the goods, services or facilities - the assessee and Nimbus in negotiations......
June 5, 2019 Case Laws Income Tax

Assessment order in the name of a dead person - there is an obligation on the LR to bring such fact to the notice of the AO - this fact was brought to the notice of the.....
June 5, 2019 Case Laws Income Tax

Revision u/s 263 - estimation of income - when the income assessed by the AO was far more than the income returned by the assessee and all the investments made by the......
June 5, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - wrong facts in reasons recorded - AO completely ignored the fact that the return was already filed on 18.01.2010 and vide letter dated.....
June 5, 2019 Case Laws Income Tax

Disallowance of claim u/s 54F - assessee did not purchase new house within the stipulated time of one year prior to the date of transfer of original asset - renovation......
June 5, 2019 Case Laws Income Tax

Default in furnishing TCS statements - statement submitted u/s 200(3) are to be processed u/s 200A and then AO can levy fine u/s 234E - once a procedure has been......
June 5, 2019 Case Laws Income Tax

Validity of assessment - Once the notice u/s 143(2) was not served on the assessee through proper channel, even though such notice has been served through a person, who.....
June 5, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - genuineness of the claim has neither been disputed by the department nor the claimed expenses are false - the assessee has furnished all the......
June 5, 2019 Case Laws Income Tax

Capital gain computation - co-ownership at 50% - electivity bills or the society maintenance receipt tax does not prove the title of the property - the transfer......
June 5, 2019 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - in the case of mutual funds, administrative and managerial expenses are factored in the investments itself - the explanation offered by.....
June 5, 2019 Case Laws Income Tax

TDS u/s 194C - disallowance u/s 40(a)(ia) - freight received and freight paid difference is only 1.15% - assessee actually engaged not in the transportation business,but....
June 5, 2019 Case Laws Income Tax

Condonation of delay - against two order for penalty U/s. 271AAA and u/s 271(l)(c) joint one appeal was filed - subsequently after decision of CIT(A) separate appeal was....
June 5, 2019 Case Laws Customs

Benefit of duty free import - inshell walnut - Once the imported goods satisfy the description given in the SION and reproduced in the DFIA, they are clearly entitled to....
June 5, 2019 Case Laws Customs

Advance licence of DEEC Scheme - once advance licence is issued, the Customs authority cannot refuse exemption on an allegation that there was misrepresentation and......
June 5, 2019 Case Laws Companies Law

Secured creditors or not - mere fact that the Company’s properties have been attached, not even sold, prior to the winding-up order dated 19th July 2007 does not have......
June 5, 2019 Case Laws Service Tax

Classification off services - Manpower Recruitment and Supply Agency Services or otherwise? - the appellant is receiving a separate amount towards the provident fund of.....
June 5, 2019 Case Laws Service Tax

Valuation - Mandap Keeper Services - inclusion of various amounts collected i.e. generator charges, electricity, cleaning and maintenance in the assessable value - demand confirmed.
June 5, 2019 Case Laws Service Tax

Whether the service tax paid under the head of “Renting of immovable property” can be considered as payment of service tax under “Port Service” on the same service? -......
June 5, 2019 Case Laws Central Excise

CENVAT Credit - non-existent firms - credit was availed on the invoices issued by all fradulent firms who were found to be non-existent and such fraud vitiates the......
June 5, 2019 Case Laws Central Excise

Refund of CENVAT Credit - there is an ongoing controversy that credit in respect of inputs used in manufacture of goods exported under DFIA Scheme is not available - The....
June 5, 2019 Case Laws Central Excise

Duty liability on goods destroyed in the factory of manufacture - duty cannot be demanded - It does not matter whether the assessee has sought remission or not. The......
June 5, 2019 Case Laws Central Excise

Clandestine removal - M.S. Ingots - process loss of Ingots - High consumption of electricity by itself cannot be the ground to infer that the factories were engaged in......
June 5, 2019 Case Laws Customs

Re-examination and verification of machine - a used/repaired one - para 11 of circular dated 15.10.2015 issued by the CBEC permits the importer to select any Chartered......
June 5, 2019 Case Laws Customs

Extension of time limit for issuance of SCN - amended provision of Section 110 (2) - SCN was not issued within the period 6 months - there is no legal authority with the....
June 5, 2019 Case Laws Customs

Mis-declaration of import goods - woven fabric - at the instance of the appellant goods were put to test for ascertainment of its description and classification before......
June 5, 2019 Case Laws Insolvency and Bankruptcy

conversion of CIRP u/ss 7 or 9 or 10 to Fast Track Corporate Insolvency Resolution Process’ u/s 55 of the I&B Code after 270 days - Adjudicating Authority exceeded its......
June 5, 2019 Case Laws Service Tax

Classification of services - Franchise services or not - slump sale of business of marketing - None of the ingredients of franchisee service or the Board Circular are......

1 ....65 66 67 686970 71 72 73........ 127

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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