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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 2801 to 2850 of 6917 Records

1 ....53 54 55 565758 59 60 61........ 139

August 30, 2019 Case Laws Income Tax

Validity of notice u/s 148 - escapement of income can not be presumed on the basis of non-compliance or lack of compliance or even no compliance of the Letters of......
August 30, 2019 Case Laws Income Tax

Validity of notice u/s 148 - if the reasons recorded, upon being challenged at any stage of proceedings fails to withstand the test of judicial scrutiny, in that......
August 30, 2019 Case Laws Service Tax

Service tax - reimbursement of advertisement expenses and other sales promotion expenses - since expenses reimbursed on actual basis for achieving the Sales target,......
August 30, 2019 Case Laws Service Tax

Supply of Tangible Goods Service - renting of refrigerators to their dealers/ distributors - in view of clarification issued by the Board that supply of tangible goods......
August 30, 2019 Case Laws Central Excise

Principles of Natural Justice - non-speaking order - there are no discussion in the impugned order on merits as to why the development cost incurred by the petitioner......
August 30, 2019 Case Laws Central Excise

CENVAT Credit - input services - the foreign agents were rendering the services not only post-sales or post-export but were engaged in the activities of exploring the......
August 30, 2019 Case Laws VAT and Sales Tax

Reopening of assessment - once an order, which has been passed and has been confirmed by this Court under the provision of the Act, the case in hand, then in absence of.....
August 30, 2019 Case Laws Indian Laws

Deemed extension of time for completion of the arbitration proceedings - beyond four months period from the date of first preliminary meeting - The time fixed for the......
August 30, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Financial Creditor or not - Appellant settled the dues in full or part by way of transfer of shares. Now it is for the Appellant to transfer the......
August 30, 2019 Case Laws Service Tax

C&F Agents Services - activities of receipt of the goods, storage of same, sale from depot, preparation of invoices, maintenance of records collection of the sale......
August 30, 2019 Case Laws VAT and Sales Tax

Scope of term "or otherwise" within the definition of "dealer" - Writ petitioner is carrying on business as a dealer not directly, but otherwise, even on an extreme......
August 29, 2019 Case Laws Income Tax

Disallowance u/s 37(1) - contribution/donation to educational institutions, trust etc. - the disallowance under Explanation 2 to Section 37(1) comes into play only when.....
August 29, 2019 Case Laws GST

Benefit of the exemption from GST - sensitizing farmers/ entrepreneurs; training students/ academia; undertaking testing for pathogens, quality of farms; supply of fish.....
August 29, 2019 Case Laws GST

Levy of GST - amount received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered......
August 29, 2019 Case Laws GST

Classification of goods - Cattle Feed in Cake form - from the invoices raised by them the product is identified as ‘Cattle feed’ and not as ‘groundnut oil cake’ - The......
August 29, 2019 Case Laws GST

Rate of GST - supply of ‘Complementary Weaning Food Containing Amylase Activity’ - the food is packed in units containers - delivery at the designated centers - the GST.....
August 29, 2019 Case Laws GST

Rate of GST - transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department - As the......
August 29, 2019 Case Laws GST

Input tax credit - Procurement of medicines for personal consumption of employees - as per Section 17 (5) (g) of CGST/TNGST ACT, input tax credit is not available for......
August 29, 2019 Case Laws GST

Input tax credit (ITC) - Procurement of health benefit equipments for personal consumption of employees - The fact of who pays for the goods and services here is......
August 29, 2019 Notifications Companies Law

Companies (Incorporation) Seventh Amendment Rules, 2019 - forms RD-1 and RD GNL-5, substituted.
August 29, 2019 Notifications Income Tax

Central Government constituted the National Committee for Promotion Social and Economic Welfare
August 29, 2019 Case Laws GST

Levy of GST - GTA service - the cotton seed oil cake is not exempted under the GST Act in general and is also not covered under Notification No. 12/2017, thus being......
August 29, 2019 Case Laws GST

GST evasion - issuing bogus, false & fabricated bills - showing false supply of goods - the Commissioner is having power to arrest u/s 67 of CGST, if he has reasons to......
August 29, 2019 Case Laws Income Tax

Addition for the lesser cash in hand found as compared with the books of account - applicability of section 68 or 69A - it was not a case where money is not recorded in.....
August 29, 2019 Case Laws Income Tax

Power of Tribunal u/s 254 to dismiss the appeal in limine - non prosecution - the Tribunal erred in dismissing the appeal only on the ground of non prosecution without......
August 29, 2019 Case Laws Income Tax

Computation of LTCG - not granted of benefit of cost of acquisition - the tribunal has recorded reasons for remanding the matters to the AO in the light of the claim of.....
August 29, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - exemption u/s 10(4)(ii) - the assessee was under bonafide impression that she is a ‘person resident outside India’ as defined under FEMA - the......
August 29, 2019 Case Laws Income Tax

Violation of Section 144C - along with this draft assessment order, the AO has issued notice of demand u/s 156 and penalty notice u/s.274 r.w.s.271(1)(c) and therefore,.....
August 29, 2019 Case Laws Income Tax

Revision u/s 263 - AO drop the proceedings u/s 147 satisfying that no escapement earlier alleged - when for the AO it was no more open for him to travel to other......
August 29, 2019 Case Laws Income Tax

Addition of suppression of income from sale of wastage - assessee has considered the rate of wastage sale generated @ 0.73 per kg in the Books of accounts but has......
August 29, 2019 Case Laws Income Tax

Income accrued in India - FTS - Section 9(1)(vii)/DTAA with India-USA - service relates to supply chain Human Resources, Strategic Planning and marketing, Finance and......
August 29, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - scope of Section 275(1A) - once substantial question of law against quantum additions are admitted by Hon’ble HC u/s 260A, the tribunal shall......
August 29, 2019 Case Laws Income Tax

Penalty u/s 271AAB - income surrendered based on diary found in search - the assessee was having only income from house property and interest and not carrying on any......
August 29, 2019 Case Laws Income Tax

MAT computation - deduction of capital gains which are exempt u/s.54EC - the adjusted book profits would be further eligible to the benefits set out in the other......
August 29, 2019 Case Laws Income Tax

Bogus loss - when ultimate buyer and the seller operate from the same premises, why is the assessee roped in every time, and every time that happens, assessee incurs a......
August 29, 2019 Case Laws Income Tax

Income from the sale of the property - capital gains or business income - the quantum or number of investments i.e. whether the assessee invested in a single property or....
August 29, 2019 Case Laws Customs

Grant of CST Refunds - The FTP makes it clear that an EOU shall be entitled to the reimbursement of the CST on goods manufactured in India - the provisions in the FTP......
August 29, 2019 Case Laws Customs

Seizure of imported goods - misdeclaration of goods - when the mis-declaration was only in respect of 81 bales, Commissioner proceeded to redetermine the entire quantity....
August 29, 2019 Case Laws Customs

Illicit clearance - penalty on transporters - brass and copper scrap - any transporter, in the commercial sense, is merely required to deliver goods at the consigned......
August 29, 2019 Case Laws Customs

Reduction redemption fine & penalty - when the larger Bench has taken the view that redemption fine of 10% and penalty of 5% of the value of the imported goods, would be....
August 29, 2019 Case Laws Central Excise

Classification of goods - Multi Micro Nutrient Mixtures etc. - the correct classification of these items is under 3002 and not 3808
August 29, 2019 Case Laws Central Excise

CENVAT credit - common input services - the effect of reversal is as if no credit was availed in respect of the common services which were utilized for trading of the......
August 29, 2019 Case Laws Central Excise

Invocation of extended period of limitation - SCNs issued earlier are quashed - while issuing the present SCN, the same and/or similar set of facts could not be taken as....
August 29, 2019 Case Laws VAT and Sales Tax

Maintainability of appeal - statutory deposit - once an appeal was filed within the limitation period but the deposit of 12.5% of the disputed amount of tax is made......
August 29, 2019 Case Laws VAT and Sales Tax

Decision on objections - notice of Default assessment of tax, Interest and penalty - neither the three months period specified u/s 74(8) having been complied with nor......
August 29, 2019 Case Laws Service Tax

Whether activity of garbage disposal is liable to service tax - Dispute between service provider and recipient - Return of Fixed Deposit Receipts (FDRs) retained - Writ.....
August 29, 2019 Case Laws Service Tax

Scientific and technical consultancy service - the essential character of the service rendered by the appellant is scientific and technical consultancy service and the......
August 28, 2019 Case Laws Income Tax

Fresh claim of business expenses in return u/s 153A - because of disallowing the original claim of deferred revenue expenses the assessee has rightly raised the......
August 28, 2019 Notifications DGFT

Import Policy of polymethyl methacrylate under Exim code 39169032 of ITC (HS) 2017 - Schedule - 1 (Import Policy) is revised from 'Free' to 'Prohibited'
August 28, 2019 Notifications DGFT

Registration of vehicles imported by the vehicle manufactures or through their authorised representatives in India or by the organisation / citizen for personal use,......

1 ....53 54 55 565758 59 60 61........ 139

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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...