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August 1, 2020 Case Laws Income Tax

Deduction u/s 80IA(4) - work contractor in the projects of housing development - It may be concluded that even after the amendment by the Finance Act, 2007 and the......
August 1, 2020 Case Laws Income Tax

Exemption u/s 11 - grant of registration under section 12AA - The word Schedule Cast, backward classes, Schedule Tribe and women and children means if the Trust is......
August 1, 2020 Case Laws Income Tax

Disallowance of bad debt/forfeiture of advance - If there is direct and proximate nexus between the business operation and the loss, or it is incidental to it, then the.....
August 1, 2020 Case Laws Income Tax

Applicability of section 167B - taxing at maximum marginal rate - assessment of AOP - Unambiguous provisions of 167B(2), if income of any member (other than the share of....
August 1, 2020 Case Laws Income Tax

Rejection of books of account u/s 145(3) - non maintenance of stock register was not sufficient for exercising the power of rejecting the books of the assessee. - It is.....
August 1, 2020 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - It is a settled position that assessment and penalty proceedings are two separate and distinct proceedings and though reference can be......
August 1, 2020 Case Laws Income Tax

Undisclosed investment - Assessee has given advance for the property which was taken over by assessee’s sister concern and shown by assessee in its balance sheet and......
August 31, 2019 Case Laws Customs

Demand of interest on recovery of excess duty drawback claim - Section 75A(2) - when the petitioner realized that there was an excess claim and grant of drawback, he had....
August 31, 2019 Case Laws Customs

Revocation of CHA licence - forfeiture of security deposit - period of limitation for issuing SCN - Once the notice was sent out of the office of issuing authority, it......
August 31, 2019 Case Laws Service Tax

Voluntary Compliance Entitlement Scheme - the Department have enough evidence to prove that the VCES declaration made by the appellant for financial year 2009-2010,......
August 31, 2019 Case Laws Service Tax

Service tax on turnover achieved through the main contractor - in the case of works contract there is one transaction, one sale. The work may be done either by the main.....
August 31, 2019 Case Laws Central Excise

Principles of natural justice - The remand cannot be ordered in such a casual manner, particularly, in a matter in which the CESTAT itself records that the Adjudicating.....
August 31, 2019 Notifications Income Tax

Income–tax (Fifth Amendment) Rules, 2019 - deemed application for allotment of permanent account number where Aadhaar number has been furnished or intimated or quoted in lieu of PAN
August 31, 2019 Case Laws GST

Requirement of pre-deposit of 10% of the disputed amount u/s 107(6) of the CGST Act - the disputed amount now remains secure through the Bank Guarantee furnished, hence.....
August 31, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition u/s 68 on gift received - AO had discarded and doubted the genuineness of gifts on ground of human probabilities and no authority has......
August 31, 2019 Case Laws Income Tax

Revision u/s 263 - non consideration of the provisions of Section 40(a)(i-a) in respect of land development expenses - the CIT had proceeded to remand the matter back to....
August 31, 2019 Case Laws Income Tax

Validity of the order passed u/s 143(3) r.w.s 144C - since the AO issued notice of demand at the stage of the draft order, which, actually ought to have been done at the....
August 31, 2019 Case Laws Income Tax

Allowability of set off of unabsorbed depreciation with ‘Income from house property’ and ‘income from other sources’ - duly allowable
August 31, 2019 Case Laws Income Tax

Penalty u/s 271D - default of provisions of section 269SS - recording of satisfaction - since the assessment order as well as the order of the JCIT are devoid of any......
August 31, 2019 Case Laws Income Tax

Addition of service tax payable u/s 43B - not debited to the P&L A/c - once the assessee has not claimed it as an expenditure, the disallowance of the same u/s 43B of......
August 31, 2019 Case Laws Income Tax

Deprecation on goodwill - assessee has fully written off goodwill in the books of accounts - section 32(1)mandates that the block of assets should exists to claim......
August 31, 2019 Case Laws Income Tax

Condonation of delay of 27 months - factory premises was under attachment by the Excise department - Neither the AO has acted in a fair manner nor the assessee has......
August 31, 2019 Case Laws Income Tax

TDS u/s 194C - flight handling charges - being the beneficial provision second proviso to sect. 40(a)(ia) r.w. first proviso to sect. 201(1) inserted w.e.f. 1.4.2013......
August 31, 2019 Case Laws Income Tax

Addition u/s 68 - conversion of preference share into equity share - the only doubt is that the value of share premium charged is not truly reflecting the intrinsic......
August 31, 2019 Case Laws Income Tax

Revision u/s 263 - Non-submission of form 3CEB electronically - as result of non filing the case of the assessee could not be referred to the TPO by the AO - ld. Pr. CIT....
August 31, 2019 Case Laws Customs

Release of imported goods from Pakistan - the Petitioners placed import orders prior to 16.02.2019 and received goods in India on or before 16.02.2019, admittedly before....
August 31, 2019 Case Laws Customs

Cancellation of CHA License - there is no corroborative evidence or statement of anybody that the CHA had information, knowledge or has connived in the alleged forgery......
August 31, 2019 Case Laws Customs

Limitation - a period of more than 7 years has expired from the date of SCN by DRI - in the absence of passing any order in terms of proviso to Section 28(9) or Section.....
August 31, 2019 Case Laws Central Excise

Inordinate delay in adjudication of SCN - delay of eleven years from issuance of SCN - the petitioner cannot be blamed for non adjudication of the SCN as he had never......
August 31, 2019 Case Laws Indian Laws

Dishonor of cheque - seeking 20% of the amount of dishonoured cheque as interim compensation - The said Section was inserted in the statute Book on 1/9/2018 whereas in......
August 31, 2019 Case Laws Income Tax

Addition to the valuation of unsold flats - the valuation of unsold stock at the close of an accounting period is a necessary part of the process of determining the......
August 31, 2019 Case Laws Income Tax

Inclusion of land in Working of cost of the real estate development project - if the cost of land is included in the percentage of the project completion, then it would.....
August 30, 2019 Circulars Central Excise

Circular on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
August 30, 2019 Case Laws GST

Classification of goods - Salwar/Churidhar sets - three pieces consisting of (1) unstitched Salwar(bottom), (2) laced/ hemmed/ knotted duppata and (3) Semi-stitched......
August 30, 2019 Case Laws GST

Contempt of court or not - rejection of petitioner's request for belated uploading FORM GST TRAN-1 by the Nodal officer - The authority decide that “the request of......
August 30, 2019 Case Laws GST

Scope of supply - the ownership of asset remains with the applicant, it is evident that the execution of works requiring deposit works is a facilitation for the access/.....
August 30, 2019 Case Laws GST

Rectification of mistake that has been crept in GSTR-3B - Whether the return in Form GSTR-3B is a return u/s 39 - The petitioner is permitted to rectify GSTR 3B......
August 30, 2019 Case Laws Customs

Project import - Recovery of Interest on delayed payment of duty - The Union of India never challenged the order in original or any of its provisions before any......
August 30, 2019 Case Laws Customs

Principles of Natural Justice - ex-parte decision - sufficient efforts are apparent on the part of the adjudicating authority to serve repeated reminders to the......
August 30, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - where queries have been raised during the assessment proceedings and the assessee has responded to the same, then the non-discussion of....
August 30, 2019 Case Laws Income Tax

Addition u/s 68 - share application money alongwith premium - in response of the AO notices u/s 131/133(6) all investors having replied and support of the correctness of....
August 30, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - since amendment to section 194A(3)(V) operates prospectively w.e.f. 01.06.2015, the assessee, being a Co-operative Bank, is not required to.....
August 30, 2019 Case Laws Income Tax

Carry forward and set off of MAT credit - MAT credit available to the assessee prior to demerger, even though, the same is arised on account of SEZ units, the credit for....
August 30, 2019 Case Laws Income Tax

Revision u/s 263 - turnover mismatch - assessee explained that If, you add back sales turnover and interest income, then there would be no difference in turnover......
August 30, 2019 Case Laws Income Tax

Condonation of the delay of 65 days - the pendency of the rectification proceedings before the AO and the assessee’s expectation that the issue could be sorted out at......
August 30, 2019 Case Laws Income Tax

TDS u/s 194J - the payment made to resident towards annual license fee paid for the renewal of Microsoft software - Clause (ba) to the Explanation to section 194J......
August 30, 2019 Case Laws Income Tax

Bogus LTCG - exemption u/s 10(38) - penny stock transactions - when as per the AO’s own observation the source as well as source of source for receipt of sale......
August 30, 2019 Case Laws Income Tax

Reopening of assessment - account transfer of foreign bequest(gift) made in earlier year to Sri Lanka based bank account to India - the assessee is yet to enjoy a clear.....
August 30, 2019 Case Laws Income Tax

Addition on account of default in deducting TDS u/s 194C - the payment made through labour sardars does not warrant deduction of TDS as they are not suppliers of labours....
August 30, 2019 Case Laws Income Tax

Reassessment u/s. 147 - non availability of file containing reasons to believe - there is no material brought to our notice that reasons were recorded before issue of......

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F: Stock damaged in recent floods

F: GST on Solar Plant

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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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