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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 3301 to 3350 of 6408 Records

1 ....63 64 65 666768 69 70 71........ 129

July 10, 2019 Case Laws Service Tax

Condonation of delay of more than 2½ years - not aware of order - concur with the findings arrived by the Tribunal that the appellant had failed to offer proper......
July 10, 2019 Case Laws Service Tax

Classification of services - Manpower Recruitment/Supply service - the contract is for handling the agricultural produce which is a Work Order though the payment has......
July 10, 2019 Case Laws Central Excise

Time Limitation of Rectification Application - Section 35C(2) of the Central Excise Act, 1944 - the period of limitation of six months was substituted for a period of......
July 10, 2019 Case Laws Central Excise

CENVAT Credit - input service - the distributor/commission agent appointed by the appellant outside India has to make every effort to promote the products manufactured......
July 10, 2019 Case Laws Central Excise

Re-credit of CENVAT - the Respondent had paid service tax from cenvat credit, but the same was objected by the department then paid the said service tax amount in cash -....
July 10, 2019 Case Laws Income Tax

Revision u/s 263 - Addition u/s 2(22)(e) - alleged loan & advances to concern - in assessment proceedings the Assessee had in fact placed audited statements which showed....
July 10, 2019 Case Laws Income Tax

Non adjudication of grounds by tribunal - Liability of TDS u/s 194C - Tribunal ought to have rendered a finding on the grounds raised by the assessee with regard to the.....
July 10, 2019 Case Laws Income Tax

Deduction u/s 54F - claim made for the first time before the CIT(A) - the appellate authority has power to consider a claim not made in the return and deduction u/s 54F.....
July 10, 2019 Case Laws Income Tax

Interest earned on short term deposits - capital receipt OR Income from Other Sources - two Authorities below and the Tribunal, proceeded on the legal principle without.....
July 10, 2019 Case Laws Income Tax

Deduction u/s 80IA - claim not made in the return of income - records clearly show that all the details were available with the AO and no fresh details were required to.....
July 10, 2019 Case Laws Income Tax

Addition u/s 69 - value of gold and diamond in Peak in WPS account - the details were culled out from the books maintained by the assessee - no doubt, assessee did not......
July 10, 2019 Case Laws Income Tax

Exemption u/s 10(20A) - Delhi metro - the assessee failed to satisfy the condition of “authority constituted by under any Central, State of Provincial Act”, it is merely....
July 10, 2019 Case Laws Income Tax

Capital gain on sale of Floor Space Index(FSI)/transfer of development rights(TDR) - FSI/TDR rights have accrued in favour of the assessee following promulgation of......
July 10, 2019 Case Laws Income Tax

Allowability of interest expenditure u/s 36(1)(iii) - prior to its amendment by Finance Act, 2015 - prohibition of claim of interest on revenue account only where......
July 10, 2019 Case Laws Income Tax

Deduction u/s 80IB - process involved in converting Carcass into meat - final product produced is commercially different from the raw-material (Buffalo Carcasses) and......
July 10, 2019 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AA - the assessee is carrying out certain activities which can be termed as religious activities but in our considered opinion can.....
July 10, 2019 Case Laws Income Tax

Compensation received on termination of network participation agreement from Citibank - Income deemed to accrue or arise in India - received does not fit into any of the....
July 10, 2019 Case Laws Income Tax

Dis-allowance of the commission paid to non-resident foreign agents - under invoicing - Non disclosure of Commission to the agent paid at the time of import - There is......
July 10, 2019 Case Laws Service Tax

Applicability of exemption Notification - pure service - service was rendered in relation to establishment of electric sub-stations and construction of boundary wall of.....
July 10, 2019 Case Laws Service Tax

Residential Complex Service - no positive evidence on record to establish that there were any common facilities such as park, lift, parking space, community hall or......
July 9, 2019 Circulars DGFT

Imports of Maize (feed grade) under the TRQ Scheme for 2019-20
July 9, 2019 Notes GST

Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of GST Act - Held No - press release dated 18th October 2018 could be said to be......
July 9, 2019 Case Laws Customs

Validity of Demand u/s 28 of the Customs Act, 1962 without challenging bill of entry - After assessment and clearance of goods u/s 47 demand raised by proposing......
July 9, 2019 Case Laws Customs

DEEC Scheme - violation of post import condition - import in excess of requirement against SION norms - diversion of goods - In view of the clear wordings of the......
July 9, 2019 Case Laws Service Tax

Rebate of Swachch Bharat Cess - input services used for providing output services which have been exported -Since the appellants have not claimed any CENVAT credit on......
July 9, 2019 Case Laws Central Excise

Extended period of limitation - appellant being a PSU would not have reason to avail wrong credit with intention to evade payment of duty.
July 9, 2019 Case Laws Indian Laws

Dishonor of Cheque - right to defend - If the Court finds that the defence is wholly moonshine and sham, then leave to defend is liable to rejected; but if the defence......
July 9, 2019 Case Laws Income Tax

TP Adjustment - share application money remained parked with AE - nothing on record to prove that transaction was sham - TPO could not have treated such transaction as a....
July 9, 2019 Case Laws Income Tax

Disallowing of loss on shares - method of valuation of shares at cost or market price - Since the assessee has himself treated the same as investment, no trading loss can be allowed.
July 9, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - income disclosed by the assessee u/s 153A - The mere fact that the assessee has filed revised returns disclosing higher income than in the......
July 9, 2019 Case Laws Income Tax

Addition u/s 69A - unexplained money - sum received on sale of land co-owned - sale through conveyance deed - year of assessment - it was factually incorrect on the part....
July 8, 2019 Case Laws Income Tax

Taxability of compensation awarded for the acquisition of land, buildings etc - Section 96 of the 2013 Land Acquisition Act - the exemption granted by the Parliament,......
July 8, 2019 Case Laws Income Tax

Stay of demand - additions are not sustainable on the strength of earlier years’ order - ld.DR stated at the Bar that Revenue is not going to adopt any coercive measures....
July 8, 2019 Case Laws Income Tax

Validity of assessment u/s 153A - approval u/s 153D - approving authority has directed the DCIT to ensure the seized materials and the findings of the appraisal report......
July 8, 2019 Case Laws Income Tax

LTCG - period of holding - purchase of share directly between the parties and not through stock exchange - as per documents filed, since the actual delivery of shares......
July 8, 2019 Case Laws Income Tax

Applicability of surcharge and cess on DTAA rate of tax - as per DTAA between India and Netherlands, the income tax including surcharge shall not exceed 10% - A.O.......
July 8, 2019 Case Laws Income Tax

Rectification u/s 254(2) - failure to take cognizance of certain judicial pronouncements - non-consideration of the judgments of the jurisdictional High Court and the......
July 8, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS u/s 194C - the explanatory memorandum makes it clear that the scope of sec.194C was extended to cover Association of Persons from 1st......
July 8, 2019 Case Laws Income Tax

Disallowance of ESIC and EPF u/s 37(1) - assessee was not under obligation to discharge the liability under EPF and ESIC in respect of employees of sub-contractors - the....
July 8, 2019 Case Laws Income Tax

LTCG - period of holding - Registration of the property which was acquired by the assessee in the F.Y. 1994-95 though executed in the Year 2005 has no significance......
July 8, 2019 Case Laws Income Tax

Penalty u/s 271 (1)(c) - TP adjustment - TPO included Government Companies which are now cannot be treated as good comparable as per certain decisions - if these will be....
July 8, 2019 Case Laws Income Tax

Addition u/s 68 - Unexplained cash advances received from various customers - trade advances given by the creditors/customers were found to be adjusted against the sale.....
July 8, 2019 Case Laws Customs

Seeking continuation of anti dumping duty (ADD) on import of Paracetamol from China PR - withdrawal of Anti dumping duty after sunset review - Revenue directed to issue.....
July 8, 2019 Case Laws VAT and Sales Tax

Attachment of personal property of Director - Default/dues on the part of Company - whether personal property belonging to the Director of a company can be attached and.....
July 8, 2019 Case Laws Customs

Sunset review for existing anti-dumping duty - imports of rubber chemicals - Designated authority not only has failed in appreciating the material and accompanying......
July 8, 2019 Case Laws Customs

Revocation of Customs Broker License - inordinate delay in completing the inquiry proceedings - timeline provided in Regulation 22 of the CHLR, 2004 were directory in......
July 8, 2019 Case Laws Customs

Wavier Pre-deposit - alternate and efficacious remedy - no explanation as to why petitioners chose to remain absent before the Adjudicating Authority or to avail of......
July 8, 2019 Case Laws Customs

Service of Notice - returned unserved from addresses given by appellant - despite intimation given to the appellant (the customs department) are not taking steps to......
July 8, 2019 Case Laws Customs

Import of CRT monitors - the goods cannot be termed as hazardous waste in the absence of any specific legal provision. However, they are liable for confiscation u/s 111.....
July 8, 2019 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process (CIRP) - the amount in question is in dispute even prior to the issue of demand notice and, it is filed for with sole intension......

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