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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 3451 to 3500 of 6917 Records

1 ....66 67 68 697071 72 73 74........ 139

August 1, 2019 Case Laws Income Tax

Exemption u/s 54F - delay by the builder - It was not the case of the AO that the assessee has not booked the flat with the builder or not not made the payment in time -....
August 1, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessment u/s 153A - addition was made on the basis of admission of additional income in the statement u/s 132(4) - admission is not akin to......
August 1, 2019 Case Laws Income Tax

Revision u/s 263 - AO not initiated Penalty u/s 271(1)(c) - assessment order passed u/s 143(3)is erroneous and prejudicial to the interest of revenue - Ld. PCIT was......
August 1, 2019 Case Laws Income Tax

TDS u/s 195 - copyrighted software products - payment made by the assessee to its parent company for purchase of copyrighted software to be distributed in India for end.....
August 1, 2019 Case Laws Income Tax

Deduction u/s 80IB(10) - there could be no presumption that surrendered amount would represent business income unless and until assessees satisfies the authorities below....
August 1, 2019 Case Laws Income Tax

Deduction u/s 54B - assessee purchased agricultural land from the sale proceeds - the impugned land on which Ghas / Grass is shown as per revenue record was in the......
August 1, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - purchase of property in the name of shareholder-director - the Board Resolution coupled with the entries in the books of account and......
August 1, 2019 Case Laws Customs

Non-speaking order - ex-parte order- impugned order does not mention even a single ground/grievance urged by the Appellants in their memos of appeals before it even if......
August 1, 2019 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate debtor - time limitation - exclusion of time taken by Tribunal to decide to how the voting share of thousands of Allottees will be counted - the....
August 1, 2019 Case Laws Insolvency and Bankruptcy

Admissibility of CIRP petition under I&B code - as per invoice buyer is ‘Perfect IT Solution’ and not ‘Sify Technologies Limited’ (Respondent herein) - a disputed......
August 1, 2019 Case Laws Service Tax

Refund claim - remaining CENVAT credit - once the assessee is not required to reverse any credit availed by him on valid input services availed during the period 2010......
August 1, 2019 Case Laws Central Excise

Classification of goods - The belt conveyors and bucket elevators specifically manufactured as the part of rice milling machinery along with other machinery of rice mill....
August 1, 2019 Case Laws VAT and Sales Tax

Evasion of tax - demand based on the defect noted in the Delivery Note - entries contained in the books of account, which could have made after the interception cannot......
August 1, 2019 Case Laws VAT and Sales Tax

Scope of amendment - Chhattisgarh Entry Tax (Amendment) Act, 2014 - the amendment of 2014 is unworkable unless the State notifies the market value of "such goods" which.....
August 1, 2019 Case Laws GST

Classification of supply - rate of tax - food supplied at social gatherings - The services provided by the Club at these social get-togethers are not regular restaurant.....
August 1, 2019 Case Laws GST

Levy of GST - Delayed payment of tharges which are overdue from the client towards trading of securities and reimbursed to them - It is purely a deferment of liability......
August 1, 2019 Case Laws GST

Levy of GST - Penal Interest for delayed payment of EMI - The penalty recovered by the appellant does not get covered by the term ‘penal interest’ as used by the......
August 1, 2019 Case Laws GST

Classification of supply of goods - Electrolnk supplied along with consumables - all the Imaging products are equally necessary and it is not that any one of them is a......
August 1, 2019 Case Laws GST

Benefit of exemption from GST - grant-in-aid or not - use and construction of toilets - use of toilets may be exempted but the construction of toilets is not covered......
August 1, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - The reasons recorded cannot be supplemented by the time the matter reaches the Court by filing of any affidavit or making any oral......
August 1, 2019 Case Laws Service Tax

Liability of service tax - agreement of lease - tenants of shop rooms constructed by the Panchayat - The petitioners have signed the Lease Deeds knowing the terms, with.....
August 1, 2019 Case Laws Service Tax

Levy of service tax - deputation/secondment of employees from a group company in Japan to the appellant in India - neither during the pre-negative list nor post negative....
August 31, 2018 Notifications Income Tax

Income-tax (9th Amendment), Rules, 2018.
August 31, 2018 GST

GST (Amendment) Acts, 2018 to amend CGST Act, IGST Act, Compensation to States Act and UTGST Act, got Presidential assent as on 29.8.2018
August 31, 2018 Case Laws Income Tax

Despite delayed filing of appeal, the petitioners (revenue) have given a totally misleading statement before this Court. - We are shocked that the Union of India through....
August 31, 2018 Case Laws Income Tax

Assessee in default - Provisions of section 201(1)/201(1A) do not authorize the Department to treat the same default under two provisions.
August 31, 2018 Case Laws Income Tax

Exemption u/s 54/54F - The assessee should not own more than one residential house, other than the new asset. The word used in the section is the residential house but......
August 31, 2018 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - interest earned from investment made in nationalized bank by a cooperative society engaged in providing credit facilities to its members, is....
August 31, 2018 Case Laws Income Tax

Rectification of mistake - Rebate claim u/s 88E - as per AO assessee has also earned income by way of short term capital gains on which the assessee has paid STT and......
August 31, 2018 Case Laws Income Tax

Addition on account of difference in the total receipts shown in the Form No. 26AS as against the receipts shown in the books of account - even if additions so made, the....
August 31, 2018 Case Laws Income Tax

Addition u/s 68 - evidences about the receipt of the cash and repayment of the cash despite those persons having proper bank account - whole explanation of the assessee.....
August 31, 2018 Case Laws Income Tax

Transfer pricing - ALP - Section 92 is not an independent charging section to bring in a new head of income or to charge tax on income which is otherwise not chargeable under the Act.
August 31, 2018 Case Laws Income Tax

Denial of claim for exemption u/s 11 - Merely came into existence of provision of Section 2(15) of the Act nowhere makes the object of the Assessee commercial in nature.....
August 31, 2018 Case Laws Customs

Remission of duty - section 23 of Customs Act, 1962 - goods destroyed while in custody of the custodian - coconut milk - goods were not in compliance with the shelf life....
August 31, 2018 Case Laws Service Tax

CENVAT Credit - service tax paid on Reimbursement of expenses - Department and CESTAT denied the credit as no service was being provided by the the person claiming......
August 31, 2018 Case Laws Service Tax

Renting of immovable property Services - appellant have allotted land in the Gazipur market yard which is known as flower marketing committee to various dealers/traders.....
August 31, 2018 Case Laws Service Tax

Fashion Designing service. - amounts recovered by the appellant towards the activity of designing such as design of Jodhpuri, blazer etc, which was carried out by the......
August 31, 2018 Case Laws Service Tax

Extended period of limitation - the appellants being a Government-sponsored organization cannot be alleged to have intent to evade payment of duty. Understandably, no......
August 31, 2018 Case Laws Service Tax

Erection Installation & Commissioning service - For availing the benefit of the exemption under N/N. 11/2010-ST the service provider need not be a distribution licencee,....
August 31, 2018 Case Laws Service Tax

Cable Operator Service - the assessee had not properly maintained the record of number of connections and charges collected from the subscribers - demand confirmed.
August 31, 2018 Case Laws Central Excise

The Commissioner(Appeals) has allowed the appeals of the appellant on merits but still remanded the matter back to the original adjudicating authority for de novo......
August 31, 2018 Case Laws Central Excise

Classification of goods - mosquito repellants coils - whether mosquito repellants coils manufactured by the respondent are liable to be classified under Chapter Heading.....
August 30, 2018 News Indian Laws

Extension of Date - Framing of Income Tax rules relating to Significant Economic Presence as per Section 9(1)(i) of the Income Tax Act,1961, Comments and suggestions
August 30, 2018 Circulars Customs

Forwarding of samples for testing to the Outside Laboratories- reg.
August 30, 2018 Case Laws GST

Classification of goods - rate of GST - The PVC floor Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18% (9% each of CGST and......
August 30, 2018 Case Laws Income Tax

Disallowance of school expenses - contribution for the running of the FACT School - an expenditure for the smooth functioning of the business of the assessee and an......
August 30, 2018 Case Laws Income Tax

Profit earned on sale of shares - frequency and volume of purchase and sale of shares shows, intention of assessee was to generate income through trade, rather than......
August 30, 2018 Case Laws Income Tax

MAT - adjustment made in the book profit computed U/s 115JB in respect of share of the assessee in the income of the joint venture - whether the share of profit from......
August 30, 2018 Case Laws Income Tax

Annual value determination - Estimating the value of the house property - assessee should be granted vacancy allowance.
August 30, 2018 Case Laws Income Tax

TDS u/s 194C - non deduction of tax at source (TDS) on warehousing & collection charges - there is no element of ‘income’ in these transactions, it is just reimbursement....

1 ....66 67 68 697071 72 73 74........ 139

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H: Tax exemption limit for leave encashment: Local authorities' employees...

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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.

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