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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 3751 to 3800 of 6917 Records

1 ....72 73 74 757677 78 79 80........ 139

August 16, 2018 Case Laws Service Tax

Time Limitation - appeal stands filed after the normal period of three months provided for filing an appeal as also even after the extended period of three months for......
August 16, 2018 Case Laws Central Excise

Refund of unutilized Cenvat Credit - Credit was accumulated due to disproportionate rate of duty on inputs and final products availed at the time of surrender of Central....
August 16, 2018 Case Laws Central Excise

Clandestine removal - Shortages and excesses found in the assessee’s premises which is spread over a period of time being below the permissible tolerance limit as per......
August 15, 2018 Case Laws GST

Challenge to Advance Ruling - Classification of Skin care preparations - the 31 products discussed, supplied or intended to be supplied by the Appellant, are not to be......
August 15, 2018 Case Laws GST

Supply of goods or services - Contract Management System (CMS) - Activities the Applicant proposes to undertake are services associated with manufacturing of metal, and.....
August 14, 2018 Case Laws Income Tax

Genuineness of the expenditure claimed u/s 37(1) - ITAT disallowed the claim of expenses - A finding of a Tribunal on fact does not become perverse merely because......
August 14, 2018 Case Laws Income Tax

Recovery of tax dues - property purchased by the appellant was under attachment - petitioner had no knowledge of such attachment - The petitioner being bonafide......
August 14, 2018 Case Laws Income Tax

Nature of transfer of land - agriculture land or not - sale deed shows that the properties in question have been referred as “industrial plot” for industrial purposes. -....
August 14, 2018 Case Laws Income Tax

Revision u/s 263 - The provisions of Section 263 although appears to be of a very wide amplitude and more particularly after insertion of Explanation 2 but cannot......
August 14, 2018 Case Laws Income Tax

Claim of relief u/s 89 - receipt of arrears in lieu of employer's contribution to the newly implemented 'Defined Contribution Scheme' - Section 17(2)(vii) of the Act......
August 14, 2018 Case Laws Income Tax

Transfer pricing - the issuance of corporate guarantees is covered by the residuary clause of the definition under section 92B of the Act but since such issuance of......
August 14, 2018 Case Laws Income Tax

Accrual of income in India u/s 5(2) - Foreign allowances on account of the international assignment - assessee was an employee in IBM India Private Limited and during......
August 14, 2018 Case Laws Indian Laws

The classification of land in the revenue records as agricultural is not dispositive or conclusive of the question whether the SARFAESI Act does or does not apply.......
August 14, 2018 Case Laws Service Tax

Commercial or Industrial Construction Service - activity of laying “underground optical fiber cables” for telecom companies - we cannot be agreed with the findings of......
August 14, 2018 Case Laws Service Tax

Benefit of abatement - GTA Services - reverse charge mechanism - absence of endorsement on the consignment notes - Such procedure prescribed by the Board cannot be said.....
August 14, 2018 Case Laws Central Excise

Reversal of Cenvat Credit while opting for SSI exemption - As there is no balance in cenvat credit account, in that circumstances, the appellant are not required to pay.....
August 14, 2018 Case Laws Central Excise

Valuation - inclusion of freight and insurance in the assessable value for the manufactured goods delivered at the buyers premises - place of removal not taken as......
August 13, 2018 Case Laws Income Tax

Deduction u/s 80IB - manufacturing activity or not of electronics computer - Job work / outsourcing - Appellants were not carrying out manufacturing activity of......
August 13, 2018 Case Laws Income Tax

Scope of the person u/s 2(31) - Collection of Tax (TCS) on Tahbazari u/s 206C(1C) - Whether the term "Parking Lot", "Toll Plaza", "Mining and quarrying" include......
August 13, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1) - allegation of concealment of income - The assessee could not furnish any explanation except setting up a cooked up story for loss of the......
August 13, 2018 Case Laws Income Tax

Settlement of case u/s 245D - Disclosure of additional income at the stage of 245D(4) - the Commission itself records a finding that the disclosure made in the......
August 13, 2018 Case Laws Income Tax

Taxability of income / salary received from outside India - receipt of the sum in the assessee’s NRE account - during that year, the assessee had the status of......
August 13, 2018 Case Laws Income Tax

The prohibition in Second Proviso to Section 158BC(a) of the Act of filing a revised return of income before the Assessing Officer would not prohibit a Assessee from......
August 13, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Extension of Period of limitation which has otherwise expired - transferred from one officer to another officer - the three situations......
August 13, 2018 Case Laws Income Tax

Claim of expenses u/s 37(1) - litigation and settlement expenses - during the legal proceedings, the appellant switched gear and became a lawyer in order to settle the......
August 13, 2018 Case Laws Income Tax

Addition u/s 41 - Assessee added the amount towards written off of sundry creditors in the amount of sales and shown the gross profit @6.46% - The action of the......
August 13, 2018 Case Laws Income Tax

Revision u/s 263 - Additions on the basis of printouts taken from the laptop - Since the department has failed to bring any evidence to hold that the printouts of......
August 13, 2018 Case Laws Customs

Benefit of Exemption - import of plastic boxes - Notification does not permit the import of ‘tag pins’ or ‘loops’. Any Notification giving the benefit of exemption is......
August 13, 2018 Case Laws Indian Laws

Dishonor of Cheque - presumption to debts / liability - It is clear that the appellant was able to prove its case beyond reasonable doubt against the respondent and that....
August 13, 2018 Case Laws Service Tax

Extended period of limitation - CSIDC was under bona fide impression that being an entity under the control of Government it was not liable to pay service tax - mere non....
August 13, 2018 Case Laws Service Tax

CENVAT Credit - various input services - All the services have been held to be input service in various decisions relied upon by the appellant and the details of the......
August 13, 2018 Case Laws Service Tax

Banking and Other Financial Services - dormant account charges - By levying “dormant account charges’ such account holders are not getting any additional services or......
August 13, 2018 Case Laws Service Tax

The initial show-cause notice demanded service tax under the category of C & F Agents. While passing the Review order, the Commissioner has held that the services......
August 13, 2018 Case Laws Service Tax

Classification of services - assessee collected newspaper bundled and distributed them to various agents for a consideration - the Department itself is not sure under......
August 13, 2018 Case Laws Service Tax

Demand of service tax - Exemption to the principal would be available to the agent also.
August 13, 2018 Case Laws Service Tax

Banking and other Financial Services - The appellants are working as an agent of RBI in the discharge of sovereign functions, therefore, whatever exemption is applicable....
August 13, 2018 Case Laws Service Tax

Advertising agency services - the appellant has taken the plea that those payments are made in lieu of renting the property to both the advertising agency companies to......
August 13, 2018 Case Laws Service Tax

Cleaning services - appellant providing cleaning of coaches services to Indian Railways - No doubt, railways is a commercial concern but it is already been settled that.....
August 13, 2018 Case Laws Central Excise

Having alleged that the appellants have availed CENVAT credit on the items removed as waste and scrap, the onus is on the department to prove that such credit was......
August 12, 2018 Case Laws Income Tax

TDS liability u/s 195 - transfer of immovable property by the non-residents to resident - all the three non-residents have filed their return of income in India for the.....
August 12, 2018 Case Laws Income Tax

Treatment of expenditure and revenue during Construction period - The assessee has rightly apportioned the expenses depending upon the nature and purpose of expenses......
August 12, 2018 Case Laws Income Tax

Additions on account of F & O (Future & Options) loss - loss on derivatives - NSE reported that no trading were found for the combination of member and client code......
August 12, 2018 Case Laws Income Tax

Assessment u/s 115BBE - Additions u/s 68 - AO denied the current year loss will not be set off against income assessed u/s 115BBE - The amendment brought by the Finance.....
August 12, 2018 Case Laws Income Tax

Nature of sale of land - adventure in the nature of trade or not - The very fact that each co-owner separately purchases their lands but only combined for the purpose of....
August 11, 2018 Case Laws Insolvency and Bankruptcy

Protecting the interests of home buyers in projects floated by Jaypee Infratech Limited (JIL) - SC in exercise of powers under Article 142, applied the provisions of......
August 11, 2018 Case Laws Income Tax

Addition u/s 40(a)(ia) - Failure to deduct TDS on expenditure debited as export charges to the Profit & Loss account - AO directed to verify the nature of payment with......
August 11, 2018 Case Laws Income Tax

Obligation to collect Tax at Source (TCS) u/s 206C - sale made to scrap dealers - Since the factum of the purchaser have shown these purchases in their books of account.....
August 11, 2018 Case Laws Income Tax

Reassessment u/s 147 - Merely because the quantum of income which is finally determined is lower than the amount specified in the reasons, the same cannot be the basis......
August 11, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - large income admitted in the returns filed u/s. 153A - Had it been there is no search, the assessee would not have disclosed the income......
August 11, 2018 Case Laws Income Tax

Disallowance of depreciation on non-compete territory rights - The department sought to disallow the deprecation to the assessee in all these years even without......

1 ....72 73 74 757677 78 79 80........ 139

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