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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 3201 to 3250 of 6408 Records

1 ....61 62 63 646566 67 68 69........ 129

July 15, 2019 Case Laws Income Tax

Revision u/s 264 - payment of tax on FTS under the DTAA at wrong rate (20% instead 10%) - it is not even denied by the Department that the Petitioner committed a mistake....
July 15, 2019 Case Laws Income Tax

Revision u/s 264 against intimation/order u/s 143(1) - an intimation passed u/s 143(1) is regarded as an ‘order’ for the purpose of Section 264 - hence revision petition....
July 15, 2019 Case Laws Income Tax

Nature of expenditure - contribution made towards the construction of the new bridge - the contribution enabling its being carried on more efficiently or more profitably....
July 15, 2019 Case Laws Income Tax

Revision u/s 263 - change of opinion - in proceedings u/s 147 assessee contended that the transfer price was based on the individual assets and liabilities of the......
July 15, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - accepted quantum addition - in penalty proceedings he offer explanation that the jewellery found during search were already offered to tax in the....
July 15, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - deduction u/s 80IA(4) denied as industrial undertaking was not approved by the CBDT - the assessee has made a claim anticipating sanction of......
July 15, 2019 Case Laws Income Tax

Penalty u/s 272A(2)(k)/274 - delay in submitting quarterly TDS returns - assessee has submitted documentary evidence in support of serious illness of the accountant who.....
July 15, 2019 Case Laws Income Tax

Best judgment assessment u/s 144 - notice u/s.142(1) was intimated/served on the assessee informing that failure to produce audit report and books of account, the case......
July 15, 2019 Case Laws Customs

Validity of order in the absence of show cause notice (SCN) and personal hearing - Principles of natural justice - The impugned order has been passed in breach of......
July 15, 2019 Case Laws Customs

Jurisdiction of SCN - There is no reason at this stage to suspect that the adjudicating Authority would not grant a fair and reasonable hearing to the petitioner and......
July 15, 2019 Case Laws Insolvency and Bankruptcy

The shareholder has a right to decide whether approving or disapproving the decision be proceeded with the corporate insolvency resolution process under Section 10 of......
July 15, 2019 Case Laws Central Excise

Denial of CENVAT credit to the appellant on such general services (motor vehicle) on the ground that the same is covered in the exclusion clause is erroneous - credit allowed.
July 15, 2019 Case Laws Income Tax

Addition u/s 68 - receipt of share capital - assessee having furnished the complete details of the 5 parties necessary for proving their identity, genuineness and......
July 13, 2019 Circulars Customs

Entity Registration and Approval under new Sea Manifest Regulations
July 13, 2019 Circulars DGFT

Action for recovery of penalty, pending Appeals/Reviews
July 13, 2019 Case Laws GST

Detention of goods and vehicle - Section 129 (1) of KGST Act, 2017 - non-production of Part B of E-Way Bill - directed to furnish bank guaranty for the tax and penalty -....
July 13, 2019 Case Laws GST

Constitutional validity of the amendment brought in Section 140 of the CGST Act, 2017 by way of the CGST (Amendment) Act, 2018 w.e.f 1st day of July, 2017 - to......
July 13, 2019 Case Laws Income Tax

Disallowance of freight and transportation expenses - on enquiry AO found that transporters are not in existence - mere production of crossed demand drafts was not......
July 13, 2019 Case Laws Income Tax

Exemption u/s 10(23BBA) - erroneous filling of returns for A.Y. 2014-15 and 2015-16 - the petitioner firstly is an institution under HR&CE Act and Secondly, satisfies......
July 13, 2019 Case Laws Income Tax

Unexplained investment in jewellery - when Tribunal accepted such assertion which is supported by affidavits and corroborative evidences likes VDIS declaration and......
July 13, 2019 Case Laws Income Tax

Rectification u/s 254 - assessee claimed that contract were not forward contracts by virtue of proviso clauses (a)&(b) to Section 43(5) - the earlier portion of the main....
July 13, 2019 Case Laws Income Tax

TP Adjustment - exclusion of comparables - high turnover per se cannot be a ground for exclusion and that the AO has to probe into the matter further - it is functional.....
July 13, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice - AO is under obligation to specify the appropriate limb of clause (c) of section 271(1) at the time of initiation as well as at....
July 13, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - security deposits received for lease of land - rent of land offer in return was accepted by department - assessee have established that......
July 13, 2019 Case Laws Income Tax

Deduction u/s.10A - income increase due to disallowance made u/s.40(a)(i) for non deduction of TDS u/s 195 - in light of judicial precedent and CBDT Circular No.37/2016.....
July 13, 2019 Case Laws Income Tax

Unaccounted labour payments in cash - AO of payer-Runwal Developers Pvt. Ltd., had given a categorical finding that he had made unaccounted cash payments of ₹ 8.70....
July 13, 2019 Case Laws Income Tax

Revision u/s 263 - limitation - assessment order passed u/s u/s 153A r.w.s. 143(3) - since Section 147 and section 153A operate in two different and distinct fields,......
July 13, 2019 Case Laws Income Tax

Addition of payment of retention bonus - concern employee is not holding any share of the company and he is working for the company and the amount paid is in the nature.....
July 13, 2019 Case Laws Income Tax

Treating compensation income as operating income for PLI calculation - compensation income has arisen during regular conduct of operation of the business, this income......
July 13, 2019 Case Laws Income Tax

Revision u/s 263 - AO made no enquiry for details of deposits neither anyalysed identity, genuineness and creditworthiness nor examined eligibility for deduction u/s.......
July 13, 2019 Case Laws Service Tax

Works Contract Services - Composition rules - admittedly the composition rules are applicable on an option exercised by the assessee which was exercised only w.e.f.......
July 13, 2019 Case Laws Service Tax

Works Contract Services - SCN for period October 2007 to November 2010 - Undisputedly the SCN was issued on 25 June 2014, hence u/s 73 of the FA, 1994, revenue can raise....
July 13, 2019 Case Laws Service Tax

Extended period limitation - ST liability on payment to overseas Sales Commission Agent under RCM - being CENVAT was available,it is Revenue neutral situation - it......
July 13, 2019 Case Laws Service Tax

CENVAT Credit - medical insurance for the employees and their families - the health insurance services have been clearly excluded from the Rule 2(l) of CCR 2004 - no credit
July 13, 2019 Case Laws Service Tax

100% EOU - Refund of CENVAT Credit - ITC on general insurance - the insurance in question was not for the personal benefit of any individual or Director, it only covers.....
July 13, 2019 Case Laws Central Excise

Maintainability of writ - Tribunal functioning within the State of Maharashtra exercise jurisdiction in breach of principles of natural justice or in flagrant disregard.....
July 13, 2019 Case Laws Central Excise

Non-speaking order - Once the litigant before the Tribunal placed reliance upon the decision of the a coordinate Bench of the Tribunal, then a speaking order would......
July 13, 2019 Case Laws VAT and Sales Tax

Retrospectively declaration of C-Form as obsolete - ‘C’ Form issued by M/s. Sarv Manglam Sales in favour of the petitioner is declared obsolete with effect from the date....
July 13, 2019 Case Laws VAT and Sales Tax

Addition to sales turnover - difference in the value of stock transfer(F-Form) and books of accounts - the authorities have not considered that suppression in the sale......
July 13, 2019 Case Laws Central Excise

Imposition of penalty on partners - penalty on partner is not imposable when the firm is penalised under Rule 25 of the Central Excise Rules, 2002.
July 13, 2019 Case Laws Central Excise

CENVAT Credit of CVD - duty paid pursuant to order of Settlement Commission - finality of order of Settlement Commission cannot be allowed to be disturbed in any manner,....
July 12, 2019 Circulars GST - States

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST.
July 12, 2019 Case Laws GST

Classification of goods - rate of tax - “Perfumed Deepam Oil” - The process of addition of perfume to the edible oil or mixture of two or three edible oils converts the.....
July 12, 2019 Case Laws GST

Classification of supply - Supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner - The fabrication of the body and then.....
July 12, 2019 Case Laws GST

Classification of supply - Activity of step by step building of the body on the chassis supplied by the owner using their own inputs & capital goods - if the body is......
July 12, 2019 Case Laws GST

Input tax credit - inputs - goods/ services used on the construction of the break water wall - whether the breakwater that is being constructed for the applicant can be.....
July 12, 2019 Case Laws GST

Input tax credit - tax paid on Banquet and catering services for holding members meetings and various events - unless and until the proviso to Section 17(5)(b) (i) is......
July 12, 2019 Case Laws GST

Levy of GST - supply of services - Rotary Club - amount collected as membership subscription and admission fees from members is liable to GST as supply of services
July 12, 2019 Case Laws GST

Principles of natural justice - whether the vans / motor vehicles in which the petitioners were transporting cash, would be money for the purpose of Section 2(52) of the....
July 12, 2019 Case Laws Income Tax

Disallowance u/s 14A - CIT(A) deleted the suomotu disallowance made by the assessee and upheld by ITAT - claim that an income not taxable is wrongly offered for tax will....

1 ....61 62 63 646566 67 68 69........ 129

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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