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Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

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Showing 301 to 350 of 715 Records

1 ....3 4 5 678 9 10 11........ 15

August 19, 2019 Case Laws Income Tax

Revision u/s 263 - determination of assessee share as per will of father - the assessee had filed the copy of the last will and testament of his father, sale deed of the....
August 19, 2019 Case Laws Income Tax

Validity of assessment u/s 153C - incriminating material related to assessee - at the first instance, while calling upon the assessee to show cause as to why non compete....
August 19, 2019 Case Laws Income Tax

Genuineness of sale price of shares - transfer of same share at different price - a much higher price in the hands of Empee Sugars & Chemicals Ltd., was undoubtedly to......
August 19, 2019 Case Laws Income Tax

Condonation of delay in filing application for Revision u/s 264 - power of CIT delay could have been condoned for one assessment year viz., 2012-13 and both matters......
August 19, 2019 Case Laws Income Tax

Expenditure incurred for giving new look to the channel Aaj Tak - no doubt some enduring benefit will accrue to the assessee but giving a fresh look to the existing......
August 19, 2019 Case Laws Income Tax

Rectification u/s 154 - carry forward of the losses - consequential effect to be given by the AO of the reassessment order passed for the assessment year 2008-09 - there....
August 19, 2019 Case Laws Income Tax

Effect of not passing speaking order by CIT(A) - it was incumbent upon CIT(A) to pass a speaking order after proper appreciation of the facts before her and have to......
August 19, 2019 Case Laws Income Tax

Revision u/s 263 - additional depreciation - once on the basis of details and documents it is clear invoice were raised by the concerned supplier only after 01.04.2002......
August 19, 2019 Case Laws Income Tax

Bogus transaction relating to purchase of computer software from DSTPL - the allegation of the Assessing Officer that VAT has not been paid on the said transaction is......
August 19, 2019 Case Laws Income Tax

Penalty u/s 271G - failure to furnish documentation as required under the Rule 10D(1) and Section 92D(3) - the assessee had substantially complied with the directions of....
August 19, 2019 Case Laws Income Tax

Addition of delayed payment of employees’ contribution of EPF and ESI - paid before the due date of filing of return - the CIT(A) was duty bound to follow the binding......
August 19, 2019 Case Laws Income Tax

Disallowance of Club expenses - since, the nexus of the expenditure incurred at Clubs with its business was established by the assessee then in the absence of any......
August 19, 2019 Case Laws Income Tax

Weighted deduction @ 200% u/s 35(2AB) - once a certificate of approved issued by the competent authority that would be sufficient to hold that the assessee fulfills the.....
August 19, 2019 Case Laws Income Tax

TDS u/s 195 - payment towards 'fees for technical services' (FTS) - payment to the scientists who were non-resident Indians, residing in Switzerland - they have not......
August 19, 2019 Case Laws Income Tax

Registration u/s 12AA - generation of surplus - nothing is discernible from the records of the lower authorities which would irrefutably prove that generation of such......
August 19, 2019 Case Laws Customs

Condonation of delay in filing petition - The remarks of the Commissioner on the condonation application would not amount to rejection of the condonation application in.....
August 19, 2019 Case Laws Customs

Unconditional Release of imported goods - SCN not issued within 6 months of detention of goods - scope of the second proviso to Section 110(2) of Customs Act - since the....
August 19, 2019 Case Laws Customs

Levy of rent or demurrage for consignment - Used Dialysis Machine with supplies and accessories - for all practical purposes, writ petitioner is providing free medical......
August 19, 2019 Case Laws Insolvency and Bankruptcy

RP direction to ONGC(R1) to supply of Natural Gas to Corporate Debtor - when supply of gas by Rl to the Corporate Debtor does not fall within the ambit of Section 14 of.....
August 19, 2019 Case Laws Insolvency and Bankruptcy

Admissibility of application - initiation of CIRP - before the admission of the application, the Respondent was ready with the draft against dues - However, the......
August 19, 2019 Case Laws Insolvency and Bankruptcy

CIRP cannot be initiated against the Company when it is prepared to pay or settle the claim of the Petitioner.
August 18, 2019 Case Laws Income Tax

Taxability of interest income from short term fixed deposits - funds were deposit in the bank for a short period for the purpose of utilizing the same in the project and....
August 18, 2019 Case Laws Customs

Release of imported Consignments - Peas and Dhall - since the relevant date for reckoning the import of the consignments of peas is the date of Bill of Lading - the......
August 17, 2019 Case Laws Income Tax

Addition on account of unexplained source of investment - seller declared higher price of sales value - cross examination - when the statement of the seller is solely......
August 17, 2019 Case Laws Income Tax

Taxability of notional rent - company having large registered office and does not have any other property - there is a statutory requirement under the Companies Act to......
August 17, 2019 Case Laws Income Tax

Bogus LTCG - addition u/s 68 - denial of exempt u/s 10(38) - AO has nowhere in the assessment order referred to any material which can prove the complicity of assessee......
August 17, 2019 Case Laws Income Tax

Taxability of compensation for giving-up of the litigation for land - right to sue - there could not be any transfer of a "right to sue" under Indian Law and any capital....
August 17, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - transfer of case u/s 127 - jurisdiction of AO for reassessment - the issue to lack of jurisdiction can be raised at any stage in a case....
August 17, 2019 Case Laws Income Tax

Rectification u/s 154 - deduction u/s 80P - a mistake apparent on the record must be an obvious and patent mistake - considering the fact that assessee had been allowed.....
August 17, 2019 Case Laws Income Tax

Deduction u/s 54F and 54B - investments were been made after the due date for filing of return of income u/s 139(1) but before the filing of return u/s 139(4) - when the....
August 17, 2019 Case Laws Income Tax

Effect of non-passing draft assessment order u/s 144C(1) - even if assessee had accepted addition to be made on account of TP adjustment, during assessment proceedings,.....
August 17, 2019 Case Laws Income Tax

Addition u/s 69C - bogus purchases - Enquiries conducted by the AO prove the fact that purchases from the above parties are bogus which are not supported by necessary......
August 17, 2019 Case Laws Income Tax

Admission of additional ground - challenging validity of assessment order passed by the AO for the first time before Tribunal - additional ground taken by the assessee......
August 17, 2019 Case Laws Customs

Refund of Customs duty - principle of unjust enrichment - as per Certificate issued by the CA in favour of the respondent/Assessee to the effect that the amount of......
August 17, 2019 Case Laws Service Tax

Demand of Penalty - since the appellant was aware of his service tax liability because for the earlier period he has opted for VCES Scheme and paid the service tax,......
August 17, 2019 Case Laws Central Excise

Cash Refund of unutilized CENVAT credit of 100% EOU - goods cleared to other EOU - export goods means only those goods which are to be taken out of India to a place......
August 17, 2019 Case Laws Central Excise

Clandestine removal - diversion of raw material based on statement which was retracted - neither investigation has been made from the transporter, truck driver as to......
August 17, 2019 Case Laws VAT and Sales Tax

Validity of assessment order - Section 25(1) of KVAT Act - when issues of re-assessment are fairly complex and the financial implication resulting from the proposed......
August 17, 2019 Case Laws VAT and Sales Tax

Liability of tax under TNVAT Act - Non compliance of TDS provision - tax paid by job-worker - when the deductee has paid the entire tax liability on the monies received,....
August 17, 2019 Case Laws VAT and Sales Tax

Penalty for false invoice - Section 55(2) AP VAT Act states that any VAT dealer, who issues a false tax invoice or receives and uses a tax invoice, knowing it to be......
August 17, 2019 Case Laws Income Tax

Disallowance u/s 35 where TDS has been deducted pursuant to section 40 - any claim of expenditure 1st has to cross the threshold of provisions of section 30-38 of the......
August 17, 2019 Case Laws Service Tax

Exemption to SEZ unit - authorised operations in a SEZ - Validity of conditions imposed - Board of approval refused to issue of Forms A1 and A2 on the ground that these.....
August 17, 2019 Case Laws VAT and Sales Tax

Order of the tribunal dismissing the appeal - no reasons whatsoever have been recorded by the Tribunal and the matter has been decided in cryptic manner by recording......
August 17, 2019 Case Laws Income Tax

Addition u/s 2(22)(e) - even if amount given to the assessee for making the investment in the shares of the company as said investment was required for taking the loan......
August 16, 2019 Case Laws Central Excise

Jurisdiction of Joint Commissioner to issue SCN - duty/tax involved in the present case exceeds ₹ 2 crore - By merely relying upon the circular, it cannot be said.....
August 16, 2019 Case Laws Income Tax

Deduction u/s 80IB (7)(a) - assessee failed to establish that the saloon business was the part and parcel of the core activity of the hotel business - There must be, for....
August 16, 2019 Case Laws Income Tax

Bogus LTCG/LTCL - the assessee has duly placed on record the relevant contract notes, share certificate(s), detailed corroborative documentary evidence indicating......
August 16, 2019 Case Laws Income Tax

Common order passed by AO for more than one assessment years - Assessee has raised common grounds of appeal feeling aggrieved by the order of AO, and on the issue of......
August 16, 2019 Case Laws Income Tax

TDS u/s 195 - rate of withholding tax - CIT(A) granted relief - if this is the contention of the revenue that the vendors of Ireland, Netherland, Singapore, Israel,......
August 16, 2019 Case Laws Income Tax

Bogus LTCG - AO has unearthed the bogus transaction of purchase and sale of shares which was not real and assessee has failed to dispel all the quarries raised by the AO....

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