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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2851 to 2900 of 6921 Records

1 ....54 55 56 575859 60 61 62........ 139

September 30, 2019 Case Laws Income Tax

LTCG - Exemption u/s 54 - assessee and her husband purchased the new property in their son’s name - the new residential house need not be purchased by the assessee in......
September 30, 2019 Case Laws Service Tax

GTA Service - Demand of service tax on transportation of palm oil fruit - whether the same is a fruit entitled for the exemption - Any produce of a tree which is the......
September 30, 2019 Case Laws GST

Profiteering - project “Paramount Emotions” situated in GH-05A, Sector 1, Greater Noida - benefit of Input tax credit not passed on - reduction in the price of flat -......
September 28, 2019 Circulars Income Tax

Clarification on delay in filing of Form No.10B for AY 2016-17 and AY 2017-18 - Board's order under section 119(2) of the Income-tax Act, 1961
September 28, 2019 Circulars Income Tax

Extension of the due date from 30th September, 2019 to 31st October 2019 for filing of ITR - However no extension for making payment of Tax and interest liability u/s......
September 28, 2019 Act Rules Income Tax

Credit for tax deducted at source for the purposes of section 199 - Rule 37BA of the Income-tax Rules, 1962 - As amended
September 28, 2019 Case Laws GST

Validity of assessment orders passed pursuant to a best judgment assessment - Section 62 of the GST Act - Default in filing of returns - pray for filing of belated returns rejected - HC
September 28, 2019 Case Laws GST

Pre-Deposit - Appealable order before tribunal but tribunal yet to be constituted under GST - pray allowed to make a pre-condition for filing the appeal - HC
September 28, 2019 Case Laws Income Tax

Addition u/s 68 - unsecured cash credit - Why he did not put the entire savings in the bank and why he retained a sum of ₹ 2,40,000/- with him in cash? - He is......
September 28, 2019 Case Laws Income Tax

Recovery proceedings u/s 226(3)(iii) - attachment (Lien) of bank account - No notice issued to joint account holder - The mandatory requirement is not complied with by......
September 28, 2019 Case Laws Income Tax

Addition u/s 40A(3) on account of payment in cash expenditure of ₹ 5 Lacs - Demand draft was made but the party refused to accept - The purpose of section 40A (3).....
September 28, 2019 Case Laws Income Tax

Computation of LTCG - adoption of value u/s 50C - there is no value fixed by the Stamp Valuation Authority as there was no sale deed. -as the properties at Chowbaga......
September 28, 2019 Case Laws Income Tax

TDS u/s 194H - commission - payment of one time non-refundable premium to bank for purchase of gold - this transaction of payment of one time premium would effectively......
September 28, 2019 Case Laws Income Tax

Bad & doubtful debt or mere Provisions were made - provisions u/s.36(1) (vii) and 36(1) (viia) are separate and independent to each other - CIT(A) has rightly observed......
September 28, 2019 Case Laws Income Tax

MAT - Adjustments to Book Profit - CIT(A) failed to consider the binding precedent and allowed the adjustment beyond what is provided in Explanation to Section 115JB by.....
September 28, 2019 Case Laws Customs

Classification of imported goods - Coco Jelly - Clearly the impugned goods cannot be classified under CTSH 2106 90 99 and would merit classification under CTSH 1704 90 90 only.
September 28, 2019 Case Laws Customs

Imposition of penalty on Customs Broker - It was alleged against the appellant that they had not obtained any authorization or document from Importer on behalf of whom......
September 28, 2019 Case Laws Insolvency and Bankruptcy

Resolution Process - exclusion of 35 days of delay in appointing the ‘Resolution Professional’ in place of the ‘Interim Resolution Professional’ and the period during......
September 28, 2019 Case Laws Income Tax

Order u/s 143 (3) r.w.s.144 C in the name of the predecessor of the amalgamated company - The basis on which jurisdiction was invoked was fundamentally at odds with the.....
September 28, 2019 Case Laws Indian Laws

Complaint against the Chartered Accountant (CA) after 7 years of audit - the complaint should not be entertained as the auditors are not bound to keep their working......
September 28, 2019 Case Laws Income Tax

Addition on account for cash deposits in Bank account - deposits from a close friend of assessee's father who is no longer alive - only evidence which the assessee could....
September 28, 2019 Case Laws Income Tax

Jurisdiction of AO for service of notice u/s 143(2) - Difference in address as per PAN records and Income Tax Return (ITR) - even if presumed to be by jurisdictional......
September 28, 2019 Case Laws Income Tax

Creation of HUF - The moment a person is born into a family, HUF is created and if the land holdings were in the joint names of the family members, the assessee also......
September 28, 2019 Case Laws Money Laundering

Money Laundering - attachment of properties - Since the charge-sheet/prosecution complaint has not been filed under the provision of Section 8(3)(a) of the Act within......
September 28, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - Only because the flay ash handling plant is situated 60 kms. away from the factory premises of the Appellant, it cannot be a ground to......
September 28, 2019 Case Laws Income Tax

Interest u/s. 244A on self assessment tax - Whether no interest u/s. 244A of the Act is allowable on the refund due to the assessee on the self-assessment tax? -......
September 28, 2019 Case Laws Service Tax

Whether the Appellant is liable to pay interest under Section 75 of the Finance Act, 1994? - The Appellant prior to the issue of show cause notice, on being pointed by......
September 27, 2019 Circulars Income Tax

Clarifications in respect of filling-up of return forms for the Assessment Year 2019-20
September 27, 2019 Case Laws GST

Detention of goods alongwith the truck - E-way bills of three parties not generated - the impugned order is totally bereft of any reasons, in the absence of which the......
September 27, 2019 Case Laws GST

Best Judgement Assessment under GST - failure to file returns within time - This Court may not be justified in granting an extension of the period contemplated u/s......
September 27, 2019 Case Laws GST

Attachment of property - Bank accounts and immovable property - The properties in respect of which the prohibition order has been passed were not found at the premises......
September 27, 2019 Case Laws Income Tax

Leave encashment expenditure - the appellant did not raise any such plea before the Tribunal. In any event, even if such a plea were to be raised, there is little that......
September 27, 2019 Case Laws Income Tax

Eligibility of benefit u/s 54 - re-investment in residential property outside India, i.e. in London in this particular case - the said amendment is prospective and would....
September 27, 2019 Case Laws Income Tax

Assessee firm converted into Private Limited Company - Addition on account of Sales Tax refund - Since the assessee firm exist in assessment year under appeal and also......
September 27, 2019 Case Laws Income Tax

Additions based on declaration made during the course of search - Surrender for various group concerns and not specifically for the assessee - Additions cannot be......
September 27, 2019 Case Laws Customs

Provisional release of export goods - modification of conditions stipulated in respect of execution of bank guarantee - It is the duty of this Court to safeguard the......
September 27, 2019 Case Laws Customs

Suspension of Importer Exporter Registration granted to the petitioner (IEC) - Licensing Authority, if intends to suspend or cancel the license, should state specific......
September 27, 2019 Case Laws Customs

Validity of Show cause notice - Merely because that the investigation before issuing the SCN was conducted by some other authority, the same cannot be a ground to......
September 27, 2019 Case Laws Customs

Claim of Interest on amount deposited during investigation - amount was deposited voluntary or under coercion - amount was deposited in 2008 in installments on different....
September 27, 2019 Case Laws Customs

Seizure of goods - Confiscation - Even though the appellant have waived SCN, atleast adjudicating authority should have adhered to time limit as prescribed in section......
September 27, 2019 Case Laws Companies Law

Conversion of the companies into LLPs - compounding of offence - Adopting a blood thirsty approach and that too against compliant entities is unwarranted moreso when......
September 27, 2019 Case Laws Companies Law

Constitutional validity of Corporate social responsibility (CSR) - Both the tests of equality have been satisfied - Section 135 of the Companies Act, 2013 is not......
September 27, 2019 Case Laws Central Excise

Imposition of penalty - revenue neutral situation - assessee paid the tax demand along with interest prior to the issuance of SCN itself - The penalty is imposable u/s......
September 27, 2019 Case Laws Income Tax

Characterization of income - subsidy received - Focus Marketing Scheme - the amount was not an export incentive, but rather capital receipt and therefore, not taxable. - HC
September 27, 2019 Case Laws Income Tax

Addition u/s 41(1) - proof of seizure of Sundry Creditors - except making the averments to the effect that these Sundry Creditors were paid, no documentary proof thereof....
September 27, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Corporate Debtor unable to repay the amount - Non Performing Asset - Right of the Bank - In absence of any specific order of taking over the......
September 27, 2019 Case Laws Service Tax

Valuation - The value of material which is supplied free by the service recipient cannot be treated as “gross amount charged” as that is not a “consideration” for......
September 27, 2019 Case Laws Service Tax

Cenvat credit - to state that, the franchise service could not be termed as an input service, for management consultancy is against the spirit of the CENVAT Credit mechanism - AT
September 27, 2019 Case Laws Central Excise

CENVAT credit - Credit of EOU availed by its DTA unit - Cursory reading of Sub Rule 4 of Rule 12 A would indicate that Cenvat Credit available with one of registered......
September 27, 2019 Case Laws Income Tax

Disallowance of depreciation u/s 32 - the issue is not regarding discount on debentures but the cost of Compensatory Afforestation of 134 ha. of forest land for which......

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F: interest lability on ITC when payment to supplier is made after 180 days

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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