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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 5001 to 5050 of 6408 Records

1 ....97 98 99 100101102 103 104 105........ 129

July 11, 2015 Case Laws Income Tax

Reopening of assessment - Escapement of Income - Non speaking order - Non application of mind - if the factual aspects and the details are undisputed then the issuance......
July 11, 2015 Case Laws Income Tax

TDS u/s 194I or u/s 194C - The assessee had no interest i.e. as a lessee or sub-lessee or tenant in respect of the buses which were being used for transportation of the....
July 11, 2015 Case Laws Income Tax

Payment of legal and professional expenses after closer of business - since these expenses were related to the sales tax litigation and for maintaining corporate status....
July 11, 2015 Case Laws Income Tax

On-money payment for purchase of immovable property - Though the assessee failed to discharge its onus by producing both the parties before the AO for examination and to....
July 10, 2015 Case Laws Service Tax

Maintainability of appeal - Delay in filing appeal - Since the appeal has been filed within one month of the actual date of receipt according to the CA, the appeal has......
July 10, 2015 Case Laws Service Tax

Job Work - chilling of milk does not amount to the activity of processing or manufacture falling under Business Auxiliary Service- AT
July 10, 2015 Case Laws Service Tax

Recovery of service tax - merely on issuance of show cause-cum-demand notice, the bank account could not have frozen and attached. More so, when the petitioner claims to....
July 10, 2015 Case Laws Central Excise

Denial of exemption claim - manufacturer cleared the exempted goods on payment of duty during the period in dispute - the erroneous payment of duty would not render the....
July 10, 2015 Case Laws Central Excise

Provisional assessment - no legitimate ground exists for the department to disallow the petitioner company to pay excise duty on provisional basis on the concerned goods....
July 10, 2015 Case Laws Central Excise

Valuation - Method of valuation - non-inclusion of profit marging in the assessable value of semi-finished goods cleared to their other unit - no demand being revenue......
July 10, 2015 Case Laws Central Excise

Transfer of Credit of SAD - Transfer of balance amount of credit to the new Unit especially when the sale is not unit-wise but the entire company was sold, is in......
July 10, 2015 Case Laws VAT and Sales Tax

Denial of exemption claim - sales tax exemption - non-maintenance of average production after the expiry of the benefit period inasmuch as it had drastically come down......
July 10, 2015 Case Laws Companies Law

Penalty u/s 15A(b) of the SEBI Act, 1992 - Non-disclosure of acquisition and/or sale of shares - the imposition of above said penalties can neither to be termed as......
July 10, 2015 Case Laws Companies Law

Resignation of Director - Company refused to accept the resignation - resignation will not relieve the petitioner from any liability if any, which he may have incurred.....
July 10, 2015 Case Laws Income Tax

Levy of Penalty - appellant's contention that there was no default in furnishing e-IDS returns has no force and is accordingly rejected. - The action of the Addl.......
July 10, 2015 Case Laws Income Tax

Penalty levied u/s. 271D and 271E - The assessee has filed affidavits of the lenders who are agriculturist to substantiate that they have advanced cash loan for the......
July 10, 2015 Case Laws Income Tax

TDS u/s 194I - payment made for use of property of the member of the Joint Venture (JV) - assured return - Not in the nature of rent - No TDS is required - AT
July 10, 2015 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Non deduction of TDS - reimbursement of expenses do not consist the income of the recipient and the payments are not governed by the......
July 10, 2015 Case Laws Income Tax

Even after insertion of section 10(23AAB), the loss incurred from the pension fund like Jeevan Suraksha Fund had to be excluded while determining the actuarial valuation....
July 9, 2015 Case Laws Companies Law

Jurisdiction of SEBI under SEBI Act, 1992 in relation to Global Depository Receipts (GDRs) issued outside India - the exercise of jurisdiction by SEBI against the......
July 9, 2015 Case Laws Service Tax

Extension of stay order - stay orders are in force beyond 7.8.2014 - there is no need for filing any further applications for extension of the orders granting stay......
July 9, 2015 Case Laws Service Tax

Penalty under Section 76, 77 & 78 - earlier Injunction was received from court in respect to demand of tax - it is a fit case to invoke Section 80 of the Act, 1994 and.....
July 9, 2015 Case Laws Service Tax

Input services - cenvat credit in respect of services of certification of pollution level is admissible, even though the service in the hands of service provider is not.....
July 9, 2015 Case Laws Central Excise

Valuation of goods in the hands of Job Worker - principal manufacturer is not discharging excise duty liability - provisions of Rule 10A would not apply to job worker......
July 9, 2015 Case Laws Service Tax

Mandatory pre-deposit - Petitioner would not be justified in urging that the amended provisions of Section 35F(1) of the Act would not apply merely on the ground that......
July 9, 2015 Case Laws Central Excise

Condonation of delay - delay in filing an appeal before Commissioner (Appeals) - limitation provided under section 35 of the Act cannot be condoned in filing the appeal....
July 9, 2015 Case Laws Central Excise

Effective Date of beneficiary provisions - whether should be retrospective - once the co-relation could not be established, then the Petitioners derive no benefit of......
July 9, 2015 Case Laws Customs

Waiver of pre deposit - Once the case is arguable and the Tribunal is required to consider several grounds and indepth, then we do not see justification for imposition.....
July 9, 2015 Case Laws VAT and Sales Tax

Denial of refund claim - Bar of limitation - Even on belated production of statutory forms (‘C’ Forms and ‘H’ Forms), the statutory authority is bound to take into......
July 9, 2015 Case Laws Income Tax

Validity of reopening of assessment - payment of purchase price in excess to the SMP - there must be some further inquiry and/or tangible material with the AO - notices....
July 9, 2015 Case Laws Income Tax

Disallowance of expenditure - commission paid for doing liaisoning work to get the contract - we have not been shown any law, under which, the commission paid was......
July 9, 2015 Case Laws Income Tax

The ld. CIT(A) confirmed the addition of ₹ 1 lac on estimated basis when commission payments are specified amount, the CIT(A) should have confirmed the whole......
July 9, 2015 Case Laws Income Tax

Profit from sale of flat - treated as income from capital gain OR business income - The assessee has not incurred any expenses towards construction of building nor it......
July 9, 2015 Case Laws Income Tax

Transactions of purchase and sales of shares - In the year under consideration the assessee has carried out repetitive transactions in the same script as well as same......
July 9, 2015 Case Laws Income Tax

Assessee had failed to pay tax due on the income returned at the time of filing the return or even before filing of appeal or even at the time when appeal was heard by......
July 9, 2015 Case Laws Income Tax

Disallowance of cost of construction - Since only provisions of 40A(3) are invoked, there is no question of treating the expenditure as 'non-genuine' as no amount was......
July 9, 2015 Case Laws Income Tax

Disallowance under Section 14A - it is mandatory for the AO to adopt the method prescribed in Rule 8D(2) - CIT(Appeals) is not justified in accepting the ad hoc......
July 8, 2015 Case Laws Service Tax

Valuation - Service tax on the amount of scholarship / fee discounts / fee concessions given to certain students - Deduction from assessable value - what is relevant is.....
July 8, 2015 Case Laws Service Tax

Waiver of pre deposit - appellants have already paid 10% duty while filing this appeal before this Tribunal. Therefore, it is treated that this 10% duty would be......
July 8, 2015 Case Laws Central Excise

Reversal of CENVAT Credit - leasing out the power plant with ancillary equipments to KPPL without removing the capital goods - There is no removal of goods under cover......
July 8, 2015 Case Laws Central Excise

Invocation of extended period of limitation - The plea of the appellant is that if there is no suppression post August, 1996, no extended period could be invoked post......
July 8, 2015 Case Laws Central Excise

Non Reversal of CENVAT Credit on Closure of factory - appellants have closed down their Lead plant in July 1999 and dismantled the same in December 2003 and have not......
July 8, 2015 Case Laws Customs

Waiver of pre deposit - Classification of import - bituminous coal or steam coal - Held that:- First, this bench on in the case of Mohit Minerals Pvt. Ltd, has taken a......
July 8, 2015 Case Laws VAT and Sales Tax

Penalty u/s 53 - Karnataka VAT - Once statutory contravention is established, then section 53(12) is attracted which provides for levy of penalty - presence of Mens Rea....
July 8, 2015 Case Laws Companies Law

Jurisdiction of High Court - Infringement of the Trademark / Copyright - No doubt about it that a suit can be filed by the plaintiff at a place where he is residing or......
July 8, 2015 Case Laws Companies Law

Penalty under Section 15A(b) of the SEBI Act - Having failed to make yearly disclosures year after year from 1998, appellants cannot escape penal liability merely......
July 8, 2015 Case Laws Indian Laws

Validity of Arbitral award - whether the appellant is liable to pay interest to the respondent though there was a provision in the contract that no interest should be......
July 8, 2015 Case Laws Income Tax

Profits arising from purchase and sale of shares - The principal business of the assessee was granting of loans and advances. - assessee’s income was not assessable as......
July 8, 2015 Case Laws Income Tax

Addition of repairs for excavation of pond, purchase of wood shaft, ply, Burma teak wood, tiles etc. - revenue v/s capital expenditure - the impugned repair expenditure.....
July 8, 2015 Case Laws Income Tax

There no rationale in treating the amount of depreciation on cars as for personal use, when admittedly these have been provided to employees. A company is a separate......

1 ....97 98 99 100101102 103 104 105........ 129

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F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

F: Stock damaged in recent floods

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

A: ELECTRONIC CASH LEDGER

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