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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2901 to 2950 of 6921 Records

1 ....55 56 57 585960 61 62 63........ 139

September 27, 2019 Case Laws Income Tax

Disallowance of write off of tax deducted at source (TDS) - non–allowance of TDS credit to the assessee due to non–receipt of TDS certificates amounts to loss of income.....
September 27, 2019 Case Laws Income Tax

Disallowance of provision for expenditure - assessee consistently following this accounting method from past years - the assessee has reversed the provision in the......
September 27, 2019 Case Laws Income Tax

Penalty u/s. 271D - Cash borrowing to make this urgent cash payments appears to be reasonable. -there was reasonable cause for accepting this loan in cash and hence, in.....
September 27, 2019 Case Laws Income Tax

Claim of depreciation, interest and maintenance expenses for the BMW car - Assessee has not established that it is owner of the impugned Car and the car was used wholly.....
September 27, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee was very well aware that it was deliberately showing capital account transaction loss as loss on revenue account. Hence by no stretch of....
September 27, 2019 Case Laws Income Tax

TCS u/s 206C - sale of 'scrap' of arising on dismantling of ships - the non-excisable products are obtained from the ships and sold as it is without undergoing any......
September 27, 2019 Case Laws Service Tax

Whether the Offshore Upfront Fee paid by the respondent is an interest or a fee? - - the said amount on which the service tax is being demanded and Upfront Fee is......
September 26, 2019 Circulars Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - certain clarifications on the Scheme
September 26, 2019 Case Laws Insolvency and Bankruptcy

Winding up petition - time limitation - recovery of dues - A suit for recovery based upon a cause of action that is within limitation cannot in any manner impact the......
September 26, 2019 Case Laws GST

Input tax credit (ITC) - As the commercial production of exempted goods did not begin in 2018-19, the entire input tax on input services, subject to the provisions under....
September 26, 2019 Case Laws GST

Input tax credit (ITC) - the assessee is required to compute the admissible amount of the input tax credit on the capital goods used for both taxable and exempt supplies....
September 26, 2019 Case Laws Income Tax

Expenses incurred for the preoperative period towards the project development cost - the treatment given in the books of account by the assessee would not be conclusive.....
September 26, 2019 Case Laws Income Tax

Levy of fee u/s 234E - Late filing of TDS returns - no fee was leviable to the assessee u/ s 234E in violation of section 200(3), because assessee had furnished the......
September 26, 2019 Case Laws Customs

Imposition of Penalty - Once the value has been found misdeclared the goods become liable for confiscation under Section 111(m) of the Customs Act, 1962 and the person......
September 26, 2019 Case Laws Customs

Appropriation of the amount said to be deposited voluntarily by the importer - by issuing the show cause notice, Revenue has itself opted not to settle the issue in......
September 26, 2019 Case Laws Customs

Irregular imports - In the present case the goods were seized and then provisionally released. After provisional release of the goods they have been re-exported. In such....
September 26, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Petition u/s 7 of the I&B Code is to be considered by the Adjudicating Authority on its own merits taking into consideration the records and in......
September 26, 2019 Case Laws Service Tax

Works contract service - Site Formation and Clearance, Excavation, Earthmoving and Demolition Service - the contract being indivisible, no Service Tax can be levied upon....
September 26, 2019 Case Laws Central Excise

Refund of CENVAT Credit - Duty drawback claimed for export goods - since the drawback scheme itself has provided for a single rate of drawback, which, according to the......
September 26, 2019 Case Laws Central Excise

Requirement with the pre-deposit - Section 35F The prayer of the petitioner for being permitted to prosecute its appeal before the CESTAT without complying with the......
September 26, 2019 Case Laws Wealth-tax

Non filing of return of wealth - Penalty levied u/s 18(1)(c) of the Wealth Tax Act - third member confirms that, penalty be imposed against the assessee.
September 26, 2019 Case Laws GST

Exemption of GST - providing services to Government of Mizoram, as a Financial Management Specialist and Institutional Development Specialist - The Applicant is,......
September 26, 2019 Case Laws VAT and Sales Tax

Vires of Section 33 of HVAT Act 2003 - declaration of 'C' Forms - At the time of arguments, realising that vires cannot be challenged in appeal, learned counsel for......
September 26, 2019 Case Laws Income Tax

LTCG - Characterization of income - Benefit of exemption - as the assessee has entered into multiple transactions for various listed Companies, it was a regular feature.....
September 26, 2019 Case Laws Income Tax

Bogus LTCG - exemption claimed u/s 10(38) denied - No evidence of actual sale except the contract notes issued by the share broker were produced by the assessee. No......
September 26, 2019 Case Laws VAT and Sales Tax

Taxable event in case of ‘Central Excise’ and ‘Sales Tax’ is different. While ‘manufacture’ is the event in case of Central Excise; the taxable event in the case of VAT.....
September 26, 2019 Case Laws Income Tax

TDS u/s 194C or 194I - Expenses on Advertising and Exhibition - space is allotted to the assessee for carrying-out its business activities. Thus, a property for a......
September 26, 2019 Case Laws Income Tax

Capital gain on asset sold - LTCG OR STCG - period of holding - merely because there is a change in the nature of immovable property, the principles of determining date.....
September 26, 2019 Case Laws Income Tax

Admission of additional evidences under rule 46A by the CIT(A) - whether in earlier years the declared income of the assessee have been accepted in framing assessment......
September 26, 2019 Case Laws Income Tax

Disallowance u/s 36(l)(vii) r.w.s. 36(2) - bad debts written off in the P & L account - Writing off of sums which represent money lent in the ordinary course of business....
September 26, 2019 Case Laws Income Tax

Validity of order passed u/s 201(1) & 201(1A) - period of limitation - TDS u/s 195 - order u/s 201(1) & 201(1A) r.w.s 195 for A.Y 2007-08 in the case of the assessee......
September 26, 2019 Case Laws Income Tax

Bogus LTCG - Penny stock transaction - denying exemption u/s. 10(38) - This is a classic case of penny stock transaction. Such conversion of unaccounted money through......
September 26, 2019 Case Laws Income Tax

Rate of depreciation - nature of assets - Colour solution machines, have rightly been classified as plant and machinery by the DRP. It correctly held that these are......
September 26, 2019 Case Laws Income Tax

Set off of unabsorbed depreciation against Income from House Property and Income from Other Sources - the ‘set off’ of the ‘unabsorbed depreciation’ cannot be bridled......
September 25, 2019 Act Rules SEBI

ANNUAL REPORT - - SCHEDULE - 11 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 as amended.
September 25, 2019 Act Rules SEBI

ACCOUNTING POLICIES AND STANDARDS - - SCHEDULE - 09 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 as amended.
September 25, 2019 Act Rules SEBI

INVESTMENT VALUATION NORMS - - SCHEDULE - 08 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 as amended.
September 25, 2019 Act Rules SEBI

Restrictions on business activities of the asset management company - Regulation 24 of the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996 as amended.
September 25, 2019 Notifications SEBI

Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2019
September 25, 2019 Act Rules SEBI

Eligibility - Regulation 283 of the Securities and Exchange Board of India (ISSUE OF CAPITAL AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2018 as amended.
September 25, 2019 Act Rules SEBI

Definitions - Regulation 2 of the Securities and Exchange Board of India (ISSUE OF CAPITAL AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2018 as amended.
September 25, 2019 Act Rules SEBI

Agreement with the client - Regulation 14 of the Securities and Exchange Board of India (Credit Rating Agencies) Regulations, 1999 as amended.
September 25, 2019 Circulars SEBI

Valuation of money market and debt securities
September 25, 2019 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of Form BEN-2 and BEN-1 under the Companies Act, 2013
September 25, 2019 Case Laws GST

Deduction of TDS under GST - conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation - Pure services - As the......
September 25, 2019 Case Laws GST

Classification of service - arranging the client’s accommodation in hotels - input tax credit of GST charged by the hotels - The Applicant’s supply is specifically......
September 25, 2019 Case Laws Customs

Maintainability of appeal before the CESTAT - release of seized goods - an appeal would be maintainable from a communication or order, whatever be the nomenclature in......
September 25, 2019 Case Laws Income Tax

Block assessment u/s 158BC - Issuance of notice under Section 143(2) of the Income Tax Act, 1961 is a mandatory requirement and not some mere procedural irregularity and....
September 25, 2019 Case Laws Income Tax

Issue of low TDS certificate u/s 197(1) - fixing the rate of deduction of TDS at 4% instead of 1% as was fixed for earlier years - prior to issuance of a certificate u/s....
September 25, 2019 Case Laws Service Tax

Extended period of limitation - Against the very same appellant, Department has issued various SCNs seeking payment of Service Tax under different Heads. - When the Tax.....

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H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

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H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

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

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...