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Highlights / Annotations / Catch Notes For June

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Showing 4001 to 4050 of 6336 Records

1 ....77 78 79 808182 83 84 85........ 127

June 4, 2018 Case Laws Income Tax

Revision u/s 263 - if the enquiry of such unexplained investment is not done then same would be erroneous order prejudicial to the interest of the Revenue u/s 263 - thus....
June 4, 2018 Case Laws Income Tax

Presumption to service of notice u/s 148 - revenue failed to discharge the onus - also notice which u/s 148 was sent on the address where the assessee was not residing -....
June 4, 2018 Case Laws Income Tax

Disallowance of purchases - Even if the purchases are not genuine or are bogus the entire addition to the income of the assessee is uncalled for and wrong. The purpose......
June 4, 2018 Case Laws Income Tax

Penalty u/s 271C - non deduction of tds - Since the assessee has filed the certificates of the recipients with proof that the recipients have offered the income to tax......
June 4, 2018 Case Laws Income Tax

Charitable purpose - Application of loan repayment allowability - The repayment of loan is not an allowable deduction against profit and gains of the business even under....
June 4, 2018 Case Laws Income Tax

Charitable purpose - assessee has claimed only exemption u/s 10(21) - Order of CIT(A) allowing exemption u/s 11(1) set aside - matter restored before CIT(A) - AT
June 4, 2018 Case Laws Income Tax

Disallowance of long term capital loss on sale of shares - sham transactions or genuine transactions - - It seems to be a case of tax planning by the assessee, though......
June 4, 2018 Case Laws Income Tax

Exemption u/s 10 - whether the assessee is solely existing for educational purpose and the Government has financed - this issue requires detailed verification - can not.....
June 4, 2018 Case Laws Income Tax

Deduction u/s 80IA - claim of higher depreciation from 30% to 15% on commercial vehicles - this depreciation is related to B.T.Road Project. Hence the disallowance of......
June 4, 2018 Case Laws Income Tax

Benefit of exemption u/s 11 -assessee is holder of shares in violation of provisions of section 13(1)(d) - it is only the income from such investment or deposit which......
June 4, 2018 Case Laws Customs

Fraudulent export of low quality goods - Penalty on CHA u/s 114 of CA - appellant held to be equally responsible for the fraudulent export of low quality goods with the.....
June 4, 2018 Case Laws Service Tax

Construction service - The flats sold by the land owner before the completion certificate was obtained will invite the liability of Service Tax upon the land owner.......
June 4, 2018 Case Laws Central Excise

Price escalation - Price Variation clause - duty short levied - Since both the parties were not aware of escalated price or possibility of escalation at the time the......
June 4, 2018 Case Laws Income Tax

Penalty u/s. 271AAA - assessee is not at fault for substantiating the manner for earning the undisclosed income, in the absence of any specific query raised by the......
June 2, 2018 Notifications Customs

Anti-dumping duty imposed on imports of "Hydrogen Peroxide" originating in or exported from Bangladesh, Taiwan, Korea RP, Indonesia, Pakistan and Thailand by amending......
June 2, 2018 Case Laws GST

GST - Valuation of a supply - Goods transferred to branches in another state - recipient eligible for full input tax credit - assessee has the option to choose the value....
June 2, 2018 Case Laws Income Tax

Interest u/s.234B can be levied only on the returned income and not on the assessed income - AT
June 2, 2018 Case Laws Income Tax

Accrued interest on loans classified under ‘non performing assets’- overdue interest not realized during the year and credited to suspense interest account cannot be......
June 2, 2018 Case Laws Income Tax

Interest on Refund u/s 244A - inordinate delay in grant of refund - in absence of any specific provisions in the Income tax Act, for allowance of interest on refund or......
June 2, 2018 Case Laws Income Tax

Benefit of deduction u/s 80IC - proof of income derived from business - interest income had nothing to do with the carrying on assessee’s business of manufacture, same......
June 2, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - As against the assessee’s stand of claiming such amount as a revenue expenditure, the Tribunal has adopted another route of allowing such......
June 2, 2018 Case Laws Income Tax

Higher rate of depreciation - The appellant's argument that since ‘main machinery' used by it is 'injection moulding machine', all the items should qualify for......
June 2, 2018 Case Laws Customs

Interest on delayed Refund - finalization of assessment - When the statute does not provide to pay interest, the Tribunal which is a creature of the statute cannot grant....
June 2, 2018 Case Laws Customs

Benefit of exemption - Import of 'second hand diesel engine with turbocharger' - The description in the exemption notification must be read in its entirety and......
June 2, 2018 Case Laws Service Tax

Period of Limitation - Refund of CENVAT credit - Relevant date for the purposes of deciding the time limit for consideration of refund claims has to be taken the end of.....
June 2, 2018 Case Laws Service Tax

Interest on delayed refund - relevant date - When the refund itself is not matured prior to the date of Appellate Tribunal’s order, there is no question of interest for.....
June 2, 2018 Case Laws Central Excise

Goods re-exported under bond - failure to produce proof of export - the contentions of the appellant that they are not responsible for failure to comply with procedure......
June 1, 2018 Case Laws GST

Classification of supply - Activity of Printing content supplied by the customers on photographic paper - Activity is in the nature of supply of service - classifiable......
June 1, 2018 Case Laws Income Tax

PE in India or not - Reseller Agreement does not create a principal-agent relationship between the Applicant and the Reseller - their relationship is on a......
June 1, 2018 Case Laws Income Tax

TDS liability u/s 195 - Income accrued in India - fees for technical services - thus Solutions provided by the Applicant without human intervention cannot be treated as.....
June 1, 2018 Case Laws Income Tax

Valuation of closing stock of land - change in method of valuation - land under litigation/encroachment - cannot be valued at the cost or prevailing market price, rather....
June 1, 2018 Case Laws Income Tax

Penalty u/s 271C - delay in depositing TDS - there was reasonable cause on part of assessee for the default in remittance of tax deducted at source into the Government......
June 1, 2018 Case Laws Customs

Jurisdiction of the officer of DRI to issue show cause notice - whether or not officers of the DRI could have issued show cause notice? - HC directed the tribunal to......
June 1, 2018 Case Laws Customs

An offence under FEMA does not automatically result in invocation of provisions of customs Act. Thus the Act of buying and selling of foreign exchange in violation of......
June 1, 2018 Case Laws Customs

Grant of registration for the project - Classification - custom duty demand - Project import - Since the project is classifiable as ‘Water Supply Project’ the benefit of....
June 1, 2018 Case Laws Customs

Grant of registration for the project - project relating to Water Supply project - The Project can be registered under the regulation by the Appellants even if the......
June 1, 2018 Case Laws Customs

Classification of project - Difference between irrigation project and water supply project - movement and lifting of water from one point to another cannot be called an.....
June 1, 2018 Case Laws Customs

Import of Human Hair - exemption from duty - If the intended purposes of these notifications, including the prescribed value addition etc. is complied with and there are....
June 1, 2018 Case Laws Customs

Eligibility for exemption - Import of Asphalt Hot Mixing Plant - electronically controlled plant or electrically controlled plant - the departmental panel is not the......
June 1, 2018 Case Laws Customs

Failure to obtain import-export code (IEC Code) - there being no bar on imports of personal effects against bill of entry and without separate code, there is no flaw in.....
June 1, 2018 Case Laws Service Tax

Rectification of mistake - scope of SCN - Tribunal allowed the ROM application and set aside the demand beyond the normal period of limitation wherein demand was......
June 1, 2018 Case Laws Central Excise

The expression 'twelve calendar months' would encompass exactly twelve months with any part of month computed as a month. Such expression cannot extend to 365 days which....
June 28, 2017 Notifications GST

IGST on certain inward supplies of goods/ lotteries shall be paid under Reverse Charge Method (RCM) by the recipient of such goods / lotteries
June 28, 2017 Notifications GST

The official date of introduction date of GST has been notified as 1.7.2017
June 28, 2017 Notifications GST

Turnover limit for Composition Levy under CGST and Restriction on some items as per the decision of the GST Council notified
June 28, 2017 Case Laws Service Tax

Whether service tax have been rightly demanded from the appellant, who are manufacturer of Tractors on reverse charge basis, for alleged know-how received for......
June 28, 2017 Case Laws Central Excise

Reversal of CENVAT credit - the definition of the term “export” under the SEZ Act shall prevail over the definition of term “export” under the Customs Act. Therefore,......
June 28, 2017 Case Laws Central Excise

CENVAT credit - supplementary invoices issued by contractors - scope of the term ‘invoice’ - during the period of dispute, with regard to service tax payment, the Rule 9....
June 28, 2017 Case Laws Customs

Classification of imported goods - Bronopol - restriction on import - the contention of the appellant that the notification issued under Section 5 of the Foreign Trade......
June 28, 2017 Case Laws Customs

Confiscation of Gold Bars - Customs did not have jurisdiction within the SEZ area - since the seized goods were intercepted and taken possession at gate No.1 within the.....

1 ....77 78 79 808182 83 84 85........ 127

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