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Highlights / Annotations / Catch Notes For July

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Showing 2801 to 2850 of 6408 Records

1 ....53 54 55 565758 59 60 61........ 129

July 3, 2020 Case Laws Central Excise

Clandestine removal - Once the weighbridge exists within the factory premises, the factum of clearance of goods from said weighbridge does not at all arise. This......
July 3, 2020 Case Laws Central Excise

100% EOU - Refund of unutilised cenvat credit - Appeal by Revenue - There is nothing in the appeal to show that the respondent is not entitled to refund of cenvat credit....
July 2, 2020 Case Laws GST

Classification of supply - Threaded metal nuts which function same as standard nut - We agree with both, the applicant as well as the jurisdictional officer that the......
July 2, 2020 Case Laws GST

Classification of supply - GTA Service - Sub-contracting activity - one consignment note issued by the contractor and second consignment note issued by the......
July 2, 2020 Case Laws Income Tax

Exemption u/s 11 - Providing hostel facilities - The assessee is not admitting other persons in the building. It is providing facility only to the students, and there......
July 2, 2020 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - Additions of sale consideration on sale of equity shares u/s 68 - Assessee has shown that he has earned long term capital......
July 2, 2020 Case Laws Income Tax

Revision u/s 263 - the Ld Pr. CIT has correctly explained that the provisions of sec. 43A shall apply only to those fluctuations in foreign currency which arises at the.....
July 2, 2020 Case Laws Income Tax

Income from other source OR Capital gain - Correct head of income - relinquishing the right acquired under the Agreement by the Assessee - income from relinquishing......
July 2, 2020 Case Laws Income Tax

Assessment u/s 263 - The allegations made by the Pr.CIT in the instant case have been successfully rebutted on behalf of the assessee. In view of the domestic......
July 2, 2020 Case Laws Income Tax

Levy of late fee u/s 234E - Validity of intimation u/s 200A - Though the intimation issued U/s 200A of the Act is an appealable order, however, the said order can be......
July 2, 2020 Case Laws Income Tax

Levy of late fee u/s 234E - since the levy of late fee as prescribed U/s 234E of the Act is mandatory and consequential, therefore, the same cannot be deleted on the......
July 2, 2020 Case Laws Customs

Smuggling - Gold Bars - Import of Personal baggage - The appellant had made wrong declaration, therefore, it is clear that the appellant had a malafide intention to......
July 2, 2020 Case Laws Service Tax

Industrial Construction Service - Works Contract Services - benefit of abatement - The levy of service tax on CICS/CCS would be applicable only in case of pure service......
July 2, 2020 Case Laws Indian Laws

Wilful Defaulters or not - petitioners contend that the Show Cause Notice was issued by an Assistant General Manager of the Bank, who did not qualify even for being a......
July 2, 2020 Case Laws GST

Wrongful availment of ITC - Section 67 of CGST Act - Keeping in view the serious allegations that have been levelled against the petitioner by the officers of DGGI as......
July 2, 2020 Case Laws Income Tax

Penalty u/s 271C - non deducting tax at source from the payment towards LTC consisting of foreign travel - for the first time, after the survey by the tax departments......
July 1, 2020 Case Laws GST

Bogus billing transactions without any physical movement of the goods - Vires of Rule 142(1)(a) of CGST/GGST Rules - validity of SCN - Rule 142(1)(a) of the Rules, 2017.....
July 1, 2020 Case Laws Income Tax

Additions based on TDS certificate - Difference between gross receipts declared by the assessee and that was shown in form 26AS - the A.O. should have made necessary......
July 1, 2020 Case Laws Income Tax

TDS u/s 194C OR 195 - Shipping Expenses on account of non deduction of TDS u/s 40(a)(ia) - the area of operation of TDS is confined to payments made to any "resident".......
July 1, 2020 Case Laws Income Tax

Disallowance towards travelling expenses - Allowable business expenditure or personal expenditure - Being a PSU and under aegis of GOI, there cannot be an element of......
July 1, 2020 Case Laws Service Tax

Classification of services - works contract services or not - whether the construction of associated facilities like toll plaza, cattle and pedestrian crossing......
July 1, 2020 Case Laws Service Tax

Reversal of Cenvat Credit - Input Services - the learned Commissioner has erred in holding that banking and financial services, credit rating services are not used for......
July 31, 2019 Case Laws GST

Levy of GST - classification of supply - Appellant has entered into the Agreement with manufacturer (PIL) to brew/manufacture, package and supply Products - fixed fees......
July 31, 2019 Case Laws GST

Classification of goods - rate of tax - Fan Coil Unit consists of 3 basic components namely fan motor, heat exchanger coils and PCB - FCUs are used in the air......
July 31, 2019 Case Laws GST

Alternative remedy - requirement of way bill for goods transported which was a new vehicle (Autorickshaw) transported from the principal place of business to its branch.....
July 31, 2019 Case Laws Income Tax

Lower withholding certificate u/s 197 - requirement of reasoned order - the decision of the AO u/s 197(1) is quasi-judicial in nature, has to be taken on objective......
July 31, 2019 Case Laws Income Tax

Disclosure of reasons to belief for conducting search u/s 132 - impact of insertion of Explanation to Section 132(1) by the FA, 2017 with retrospective effect - the High....
July 31, 2019 Case Laws Income Tax

Acquisition of property by central government - order u/s 269UD - upon the passing an order u/s 269UD(1) by Appropriate Authority, the land would vest in the Government.....
July 31, 2019 Case Laws Income Tax

Addition u/s 68 - Additions based on pen drive etc found from the third party - revenue authorities have failed to establish any connection either business or personal......
July 31, 2019 Case Laws Income Tax

Disallowance of provision for maintenance and free service/warranty in computation of book profit u/s 115JB - such liabilities cannot be regarded as contingent......
July 31, 2019 Case Laws Income Tax

Allowability of write off of obsolete and non-usable inventory which is 10% of the total inventory - there can be no denial that assessee is entitled to claim loss......
July 31, 2019 Case Laws Income Tax

Disallowance u/s 14A - exempt income is out of investments in mutual funds - in the case of a mutual funds, administrative and managerial expenses are factored in the......
July 31, 2019 Case Laws Income Tax

Characterization of income - interest earned on ICDs - assessee is not in money lending business - when it is accepted that the assessee has taken a prudent business......
July 31, 2019 Case Laws Income Tax

Revision u/s 263 - specified domestic transactions - effect of omission of 92BA(1) w.e.f. 1.4.2017 - the order has been revised purely on the basis that the AO has not......
July 31, 2019 Case Laws Income Tax

Addition of unexplained expenditure u/s 69C - AO not verified the actual contents of seized material and addition made based on Report of the Special Auditor - AO is......
July 31, 2019 Case Laws Companies Law

Constitution of CSR committee for the Board - as per the appellant’s own calculation the net profit is apparently more than ₹ 5 crores i.e. threshold limited......
July 31, 2019 Case Laws Insolvency and Bankruptcy

CIR process - Non filing of FIR and action against offenders steeling goods, machineries and equipments, etc. of the CD - this Bench is conferred with power to direct......
July 31, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Non-consideration of resolution plan submitted after limitation but before the expiry of 270 days - the Resolution Professional and the COC should......
July 31, 2019 Case Laws Service Tax

Extended period of Limitation - when the activities of the appellant were well within the knowledge of the Revenue, then, there no question of suppression of any fact -.....
July 31, 2019 Case Laws Service Tax

Non-payment of Service tax - gross fee collected for Commercial Coaching and Training Services - the assessee is not entitled to deductions on account of sale of books,.....
July 31, 2019 Case Laws Service Tax

Claim of small scale exemption upto ₹ 10 Lakhs - renting of Immovable Property service - risks and rewards are not shared as each of the co-owner brought money......
July 31, 2019 Case Laws Central Excise

Refund of CENVAT Credit - unjust enrichment - It is not understood when no duty was paid and only credits availed were refunded, how come a case of unjust enrichment......
July 31, 2019 Case Laws Central Excise

CENVAT Credit - clean energy cess on Coal - A plain reading of Rule 3 of CCR, 2004 shows that it does not include CEC imposed in FA, 2010 in list for Cenvat credit - If.....
July 31, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - return filed disclosing higher income u/s 153A - no incriminating material found - when the Revenue could not lay hands on any tangible material.....
July 30, 2019 Case Laws Income Tax

Principle of consistency - There is a significant value which must attach to observing the requirement of consistency and certainty. Individual affairs are conducted and....
July 30, 2019 Case Laws Income Tax

Assessment against amalgamating company - notice u/s 143(2) was issued to non-existent company - Participation in the proceedings by the appellant in the circumstances......
July 30, 2019 Case Laws Income Tax

Assessment u/s 153C - it is necessary that before the provisions of section 153C can be invoked, the AO of the searched person must be satisfied that the seized material....
July 30, 2019 Case Laws Income Tax

Penalty u/s 271AAB or 271AAA - non issue of notice u/s 274 read with Section 271AAB - corrigendum issued stating that Section 271AAA should be read as Section 271AAB -......
July 30, 2019 Case Laws Income Tax

LTCG - fair market value as on 1.4.1981 - The reasonable approach would have been to adopt the valuation in the Wealth Tax Assessment, since the Tribunal holds that the.....
July 30, 2019 Case Laws Income Tax

Ex- parte order - ITAT dismissed the appeal for non appearance - the expression “dispose of the appeal on merits” occurring Rule 24 would acquire significance. In other.....

1 ....53 54 55 565758 59 60 61........ 129

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