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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 3301 to 3350 of 6917 Records

1 ....63 64 65 666768 69 70 71........ 139

August 7, 2019 Case Laws Income Tax

Stay of demand - AO directed to pay 20% of demand for stay which was not complied - Ld. single Judge put precondition to 10% deposit to consider stay petition by CIT(A).....
August 7, 2019 Case Laws Income Tax

Attachment orders - petitioner(bank) taken over property of guarantor of loan and sold the same - firstly attachment made by the dept. of the the properties belonging to....
August 7, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - combined order of penalty for additions made vide order u/s 143(3) r.w.s. u/s 153A and u/s 143(3) r.w.s. 147 - AO required to initiate two......
August 7, 2019 Case Laws Income Tax

TP adjustment - AO/TPO has not followed direction of DRP - As per section 144C(13) the AO is bound to pass the final assessment order in conformity with the direction of....
August 7, 2019 Case Laws Income Tax

TDS u/s 195 - buying agency services or FTS - payment in response to buying agency agreement for activities of coordination with the manufacture for procurement of goods....
August 7, 2019 Case Laws Income Tax

Allowability of contribution to Group Gratuity Policy of LIC of India - the trust has not been approved by the Department - the assessee is entitled for deduction for......
August 7, 2019 Case Laws Income Tax

TP Adjustment - the assessee was also supplying packaging material and also straws were sold to the customers as business strategy which were imported from AE - the......
August 7, 2019 Case Laws Income Tax

Depreciation on toll way rights u/s 32(1)(ii) @ 25% - expenditure incurred by the assessee for construction of road under BOT contract by the Government of India has......
August 7, 2019 Case Laws Income Tax

Addition towards professional fees for valuation of know-how u/s 37(1) - the expenditure is not incurred for the acquisition of know-how; it is incurred only for the......
August 7, 2019 Case Laws Income Tax

Adjustment in book profit u/s 115JB - depreciation claimed on land after amortization of land which was taken for use from the State government without transferring the.....
August 7, 2019 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - if the interest bearing funds have been utilized for the business purpose only as per the terms of the loan and nothing contra.....
August 7, 2019 Case Laws GST

Recovery of VAT after repealing of VAT Act post GST - Summons for recording of statement - Section 78 of the State GST Savings Act saves the provisions of the VAT Act so....
August 7, 2019 Case Laws Customs

Advance authorization - export obligation - belated issue of redemption certificates as poof - An importer who duly complied with such export obligations in terms of the....
August 7, 2019 Case Laws Customs

Project imports - Levy of interest for duty foregone - failure to fulfil the export obligation - The recovery of differential duty and charging of interest confirmed -......
August 7, 2019 Case Laws Service Tax

Service tax liability on Domain Names - The transaction in domain name is a transaction in property in the goods and amounts to transaction of sale of goods - Domain......
August 7, 2019 Case Laws Service Tax

Leased Circuit Services/ Telecommunication Services - Admittedly, the provider of such service is not a Telegraph authority under the Indian Telegraph Act - no taxable......
August 7, 2019 Case Laws Service Tax

Construction of Residential Complex Service - the subcontractor is independently liable to pay service tax even though service tax liability has been discharged by the main contractor
August 7, 2019 Case Laws Service Tax

Valuation - Classification of service - non inclusion of cost recovered towards Transportation and cargo handling - demand confirmed with interest and penalty.
August 7, 2019 Case Laws Service Tax

Imposition of penalty - non-payment of service tax - It is true that ignorance of law is no excuse, but at the same time non-payment has to be with an intention to evade....
August 7, 2019 Case Laws Service Tax

Validity of SCN - When the Show Cause Notice, which is the foundation on which the department has to build up its case, is vague and lack details, it has to be held that....
August 7, 2019 Case Laws Central Excise

Rebate / refund - export of goods - Rule 18 of the Central Excise Rules, 2002 - It was a self contained scheme - None of the conditions and limitations provided under......
August 7, 2019 Case Laws Central Excise

Cenvat Credit - mentioning the names of their clients in the Cenvat registers - There is no prescribed format for making such registers and there is no law which debars.....
August 7, 2019 Case Laws Income Tax

Arbitral Foreign Award - whether the compensation received by the decree holder towards breach of contract is liable for taxation in India as it is a “windfall gain” -......
August 6, 2019 Case Laws Income Tax

Reassessment u/s 147 - admission of grounds of appeal of the Assessee under Rule 27 of the ITAT Rules - an Assessee may not have appealed or filed a cross-objection but.....
August 6, 2019 Case Laws GST

Classification of goods - Produced under license of FSSAI (Biogut Capsule, Zinc Ascorbate Syrup, Lactoin Drop) - in the light of the current Regulations laid down by......
August 6, 2019 Case Laws GST

Input tax credit - impact of post purchase discount - can avail the ITC of the full GST charged on the undiscounted supply invoice of goods/ services by their suppliers.....
August 6, 2019 Case Laws Income Tax

Power of tribunal to remand - exemption u/s 11 - remitting the matters to the CIT (A) for no good reason leads to unnecessary delays and cause prejudice to the revenue......
August 6, 2019 Case Laws Income Tax

Validity of search u/s 132 - place of search - the search conducted in the premises in which the assessee may not be carrying on the business would not nullify the......
August 6, 2019 Case Laws Income Tax

Stay of demand - since allowability of deduction u/s 80P is yet to be rendered by the Appellate Authority and registered Co-operative societies functioning with......
August 6, 2019 Case Laws Income Tax

Non consideration of Compounding application - court earlier directed to consider the same - the demand notices which are issued without reference to judgment of this......
August 6, 2019 Case Laws Income Tax

Rectification of mistake u/s 254 - dismissal of Revenue’s appeal for low tax effect - Tribunal failed to note that para 10(c) of CBDT Circular which state that Revenue......
August 6, 2019 Case Laws Income Tax

Revision u/s 263 - dropping of penalty u/s 271(1)(c) - neither the assessment order nor the show cause notice in this case did specify the charges leveled, whether it is....
August 6, 2019 Case Laws Income Tax

Addition u/s 69B on account of difference in stock statement given to the Bank - the stock statement tally with the stock statement submitted to the bank at the end of......
August 6, 2019 Case Laws Income Tax

Exemption u/s 54F - assessee has sold certain property and sale proceeds received, has invested in construction of the plot belonging to her husband - since Section 54F.....
August 6, 2019 Case Laws Income Tax

Deduction u/s. 54 - construction of house on land taken on lease - assessee is owner of the superstructure constructed by utilizing the capital gain and this is clear......
August 6, 2019 Case Laws Income Tax

Disallowance of service tax written off - the assessee could not utilized the input tax credit on service tax paid for rent and at the end of year such amount was......
August 6, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition of deemed dividend u/s 2(22)(e) - the explanation of the transaction being commercial in nature for purchase of property - the......
August 6, 2019 Case Laws Customs

Inspection of import - direction given to open the container, weigh the same and video graph the contents in the container in the presence of the petitioner
August 6, 2019 Case Laws Customs

Extension of the warehousing period - 100% EOU - the warehousing period of capital goods gets extended automatically till the date of expiry of warehousing license u/s......
August 6, 2019 Case Laws Customs

Penalty for Removal of goods from bonded premises without following proper procedure - Department has produced any evidence to prove that the goods have been......
August 6, 2019 Case Laws Customs

CFS Operator - Unloading and loading of goods at approved places only - There is no finding that there was a breach of provision of Section 33 of the Act. Already the......
August 6, 2019 Case Laws Companies Law

Disqualification of erstwhile Director - Since the petitioner had resigned from the Board of Directors prior to 01.11.2014, he cannot be held to have been disqualified......
August 6, 2019 Case Laws Companies Law

Compounding of default - Tribunal has the power to compound the offence as brought forth in this application. In relation to the provision above it is seen that the......
August 6, 2019 Case Laws Service Tax

Scope of the contract - collection of service tax from the parties by enforcing bank guarantee - Since this is purely a contractual dispute and requires interpretation......
August 6, 2019 Case Laws Service Tax

Classification of service - the appellants are selling goods through tender and NOT through auctions. The Auctioneer’s service does not cover the service of tender
August 6, 2019 Case Laws Service Tax

Manpower Supply services - deputation/ secondment of employees from a group company - neither during the pre-negative list nor post negative list, Service Tax could not.....
August 6, 2019 Case Laws Central Excise

Demand for interest on delayed payment of duty - appellant is liable to pay the interest on the differential duty paid through supplementary invoices.
August 6, 2019 Case Laws Central Excise

Classification of goods - Machineries and Bulkers - semi-trailor type of motor vehicles are not eligible for exemption under N/N. 6/2006-CE - Demand confirmed invoking......
August 6, 2019 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - the presumption u/s 139 comes into play - The accused could not rebut the presumption under Section 139 of the Act. It......
August 5, 2019 Case Laws Income Tax

Addition on account of income tax on perquisite while computing book profit u/s 115JB - non-monetary perquisites provided to employees forms part of Employee Benefit......

1 ....63 64 65 666768 69 70 71........ 139

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F: GST on Solar Plant

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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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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