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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 3351 to 3400 of 6917 Records

1 ....64 65 66 676869 70 71 72........ 139

August 5, 2019 Circulars DGFT

Provision for claiming additional benefits under MEIS for HS Codes for which rates were enhanced with a retrospective effect
August 5, 2019 Case Laws Income Tax

Provisional attachment to protect revenue u/s 281B - it was only meant to protect the interest of the revenue during the pendency of the assessment proceedings - after......
August 5, 2019 Case Laws Income Tax

Non-filing of a return under sections 139(1) or 139(2) - weather unabsorbed depreciation cannot be claimed in a proceeding u/s 148 - We strongly resent the wastage of......
August 5, 2019 Case Laws Income Tax

Penalty u/s 271-D - default u/s 269SS - transactions between the assessee and the Commission Agent who sale agriculture crops - receipt by the assessee against the sale.....
August 5, 2019 Case Laws Income Tax

Exemption u/s 11/12 - claim denied due to non-furnishing of certificate u/s 12A - nothing has been placed by the Revenue on record to show that the Registration granted.....
August 5, 2019 Case Laws Income Tax

Penalty u/s 271AAA - sum surrendered in statement recorded u/s 132(4) during the search - since assessee cannot be said to have not satisfied the condition of specifying....
August 5, 2019 Case Laws Income Tax

Depreciation on life saving equipment - @15% OR 40% - list of life saving medical equipments has been given in this Appendix on which deprecation at the rate of 40% is......
August 5, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - the assessee has admitted discovery of loose papers, documents/electronic data and whose basis he has prepared his return showing additional......
August 5, 2019 Case Laws Income Tax

Power of CIT(A) to allow set off of the losses during the course of assessment proceedings by way of revised computation instead of revised return u/s 139(5) - Supreme......
August 5, 2019 Case Laws Income Tax

Deduction u/s 54F - assessee purchased two properties - the requirement of the proviso is that if the assessee purchases any residential house other than the new asset......
August 5, 2019 Case Laws Income Tax

Assessee in default u/s 201(1) for failure to deduct TDS u/s 194C - Scope of second proviso of Section 201(1) inserted vide the Finance Act, 2012 w.e.f 01.04.2013 - as......
August 5, 2019 Case Laws Income Tax

TDS u/s 194C - payment to dealer against free Service Coupon - in fact payment is in the nature of consideration pursuant to a contract, as per which the dealer provides....
August 5, 2019 Case Laws Income Tax

Capital gain - cost of acquisition of assets when partnership succeeded to company - Section 49 amended after filing of return - a new tax liability cannot be created by....
August 5, 2019 Case Laws Income Tax

Exemption u/s 10(23C)(iiiad) - learning centre affiliated with PTU - an authorized learning centre has to honour the obligations set out by PTU for providing education......
August 5, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Notice u/s 148 cannot be issued for verification of information, but here the jurisdictional satisfaction of the essential requirement.....
August 5, 2019 Case Laws Customs

The Board, in the series of Corrigendums and Clarifications has put the position of law beyond pale of doubt and therefore, the Revenue cannot be permitted to argue......
August 5, 2019 Case Laws Customs

Valuation of imported goods - rejection of transaction value - as the appellants were not made part of market enquiry; copy of the report was not provided to them and......
August 5, 2019 Case Laws Companies Law

Scope the term “Creditor” - expression 'creditor, by assignment or otherwise' - the stock purchase agreement certainly qualifies and neatly / snugly fits into the......
August 5, 2019 Case Laws Insolvency and Bankruptcy

Admissibility of CIRP application - pre-existing dispute - Admittedly, Appellant is pursuing the litigation before the Bombay High Court in regard to the foreign decree.....
August 5, 2019 Case Laws FEMA

Maintainability of petition - Petition by a person who refuses to subject himself to Indian Laws - Petitioner has not been declared an absconder by the Indian State till....
August 5, 2019 Case Laws Service Tax

Valuation - inclusion of component of EPF, ESI - statutory dues - the appellant has deducted the contributions on behalf of principal employer, that is recipient of the.....
August 5, 2019 Case Laws Service Tax

Availment of exemption Notification against payment of R&D Cess - receipt of transfer of technology services from abroad - when the appellants have admittedly not......
August 5, 2019 Case Laws Central Excise

Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5)......
August 5, 2019 Case Laws Central Excise

Wrong classification of goods - Cigar or Cigarette - cross-examination of witnesses - it is incumbent on the adjudicating authority to cross examine the persons whose......
August 5, 2019 Case Laws Central Excise

CENVAT Credit - telephone/ mobile services - There is no dispute that telephone is installed in the factory of the appellant and the same is used by the staff for the......
August 5, 2019 Case Laws Central Excise

CENVAT Credit - setting up of the factory OR expansion of existing production capacity - since the factory is already existing and running its production, it is only......
August 4, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - difference of income in the return filed u/s.139(1) and 153A - there was no such allegation that of assessee was found to be the owner of any......
August 3, 2019 News GST

Central GST Delhi North Commissionerate has busted a racket of issuance of fake invoices without actual supply of goods and services.
August 3, 2019 Case Laws Income Tax

Undisclosed professional receipt u/s 69A - Year of assessment - Cash basis of accounting - Assessee has paid advance tax on the amount in question in AY 2020-21 and......
August 3, 2019 Case Laws Income Tax

Deduction u/s. 54F - assessee has not become the owner of the property in question - becoming the owner of the property in question is not required for the purpose of......
August 3, 2019 Case Laws Income Tax

Penalty u/s 271AAB - surrender being made allegedly voluntarily on the condition that no penal consequences would be visited upon the assessee - unilateral condition and....
August 3, 2019 Case Laws Income Tax

Addition of foreign dividend income belonging to two trusts - irrevocable trust created for the benefit of children - before proceeding to club the dividend income......
August 3, 2019 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - failure to comply with notices u/s 142(1)/143(2) - it is not mentioned in the penalty order as to for which default of notice penalty has....
August 3, 2019 Case Laws GST

Confiscation of the goods stored in the warehouse - Affixation of seal in the warehouse - reason to believe that, there is likelihood that the goods or any documents or.....
August 3, 2019 Case Laws Customs

Principles of natural justice - Directors of the company themselves are co-noticees and the imposition of penalty has been proposed against them - the fundamental right.....
August 3, 2019 Case Laws Customs

Benefit of exemption on import of parts agricultural machinery - The parts and components as have been imported by the appellants since do not require any activity which....
August 3, 2019 Case Laws Insolvency and Bankruptcy

Validity of transactions - on mere allegation made by the ‘Resolution Professional’, it was not open to the Adjudicating Authority to hold that mortgage deeds, in......
August 3, 2019 Case Laws Income Tax

Reassessment u/s 147 - within four years from the end of the relevant AY - AO resisted the audit objection and defended the completion of assessment - AO merely changing....
August 3, 2019 Case Laws VAT and Sales Tax

Demand of Interest u/s Section 8(1) of the UPTT Act - liability to pay tax on purchase of oil seeds - claim for exemption raised by the assessee was dependent on the......
August 3, 2019 Case Laws VAT and Sales Tax

Sale of scooters to dealer against Form III-A - the sale letters in Forms 20-21 issued by the assessee itself, prove that it had sold the goods to the consumers as,......
August 3, 2019 Case Laws Income Tax

Deemed application of income u/s 11(1), Explanation 2 - although the Assessee did not give the intimation at the time of filing the original returns, admittedly, the......
August 3, 2019 Case Laws Income Tax

TP adjustment - Comparable selection - if finances of the three comparables with reference to their respective annual reports, did show that there was a general trend in....
August 3, 2019 Case Laws GST

Grant of regular Bail - wrongly claimed the relief of more than ₹ 80 crore - complaint u/s 132 of the CGST Act, 2017 r.w.s. 10 of the IGST Act - in view the......
August 3, 2019 Case Laws Income Tax

Assessment u/s 153A - incriminating material - the report of the Special Auditor, having been commissioned subsequent to the search, and during the assessment......
August 3, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee claimed depreciation u/s 32 on road constructed on Build-Operate-Transfer basis which was denied - the Revenue had itself accepted that.....
August 3, 2019 Case Laws Income Tax

Deduction u/s 10B - deduction after merger of the eligible firm in the assessee firm - limitations specified in sub-sections 9 and 9A of Section 10B do not exist from......
August 3, 2019 Case Laws Service Tax

Condonation of delay - no explanation for delay provided - merely because a non-pedantic approach should be adopted to an application for condonation of delay it is not.....
August 3, 2019 Case Laws GST

Refund - inverted tax structure - No inherent power can be inferred from the provision of Section 54(3) empowering the Central Government to provide for the lapsing of......
August 3, 2019 Case Laws VAT and Sales Tax

Alternate remedy and exercise of writ jurisdiction - There can also be no disputation that alternate remedy rule is not an absolute rule nor it is a rule of compulsion,.....
August 3, 2019 Case Laws Income Tax

TDS u/s 195 - FTS in DTAA with USA - In view of Section 90(2) and clause 4(b) of Article 12 of the Treaty, the provisions of this Act would stand applicable only where......

1 ....64 65 66 676869 70 71 72........ 139

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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 ...

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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...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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A: Director Identification Number

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