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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 2951 to 3000 of 6921 Records

1 ....56 57 58 596061 62 63 64........ 139

September 25, 2019 Case Laws Income Tax

Penalty u/s 271D - receiving cash from relatives and family members by the assessee under medical emergency - such transaction cannot be treated as loan or advance and......
September 25, 2019 Case Laws Income Tax

Penalty u/s 271D - assessee has accepted cash amounts from his father - on cancellation of land deal, in the hands of father, the amount was returned to the assessee and....
September 25, 2019 Case Laws Customs

Responsibility of CB/CHA - diversion of goods with the connivance of the G-card holder of the appellant and his associate - the violation of relevant Regulations is so......
September 25, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - maximum penalty @ 300% - Defective notice - non specification of any specific limb or clause - AO has conclusively held in the penalty order that....
September 25, 2019 Case Laws Customs

Benefit of exemption - ventilators are inbuilt in the anesthesia station and can provide artificial ventilation - When the Notification provides exemption to......
September 25, 2019 Case Laws Service Tax

Rejection of VCES declaration - the SCN is clearly after 30 days - This goes to the very root of the issue whereby the whole proceedings will invariably have to be held.....
September 25, 2019 Case Laws Indian Laws

Jurisdiction - power of Chief Judicial Magistrate (CJM) to process the request of the secured creditor - SARFAESI Act - whether the expression “CMM”, includes CJM for......
September 25, 2019 Case Laws Indian Laws

Recovery of Debt - time limitation - proceedings to recover the NPA under the IBC Act - NCLT applied Article 62 of the limitation act - the NCLT wrongly reached the......
September 25, 2019 Case Laws VAT and Sales Tax

Recovery of sales tax dues - Attachment of mortgaged properties - first charge of the Bank or not - the first priority over the secured assets shall be of the Bank and......
September 25, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - whether failure to disclose income by the Assessee when the project is complete would amount to furnishing inaccurate particulars of income......
September 25, 2019 Case Laws Indian Laws

Smuggling - Charas - secret information that respondent was carrying 'Charas' and can be caught red handed but this secret information was not reduced into writing which....
September 25, 2019 Case Laws Income Tax

Exemption u/s 11 - entitled for registration u/s 12AA - there was no bar in granting registration to trust, even if the trust has both charitable as well as religious objects - HC
September 25, 2019 Case Laws Central Excise

Rebate claim - All the Notifications providing multiple choices to an assessee for tax treatment of the same commodity have been issued by one and the same Department......
September 25, 2019 Case Laws Companies Law

Maintainability of suit - alternative remedy - Prevention of Oppression and Mismanagement - Once it is found that NCLT has jurisdiction, the jurisdiction of the Civil......
September 25, 2019 Case Laws Central Excise

Valuation - inclusion of Freight charges - factory here is not the place of removal but merely the place of clearance of goods. - the prices as agreed to be paid were......
September 25, 2019 Case Laws Income Tax

Addition on account of giving freebies to the doctors in violation to Medical Counsel of India (MCI) circular as it amounts to inducement by assessee - expenses cannot be disallowed.
September 24, 2019 Notifications GST

Refund - Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.
September 24, 2019 Notifications Income Tax

E-Assessment - CBDT directs that the Income-tax Authority having its headquarters at the place shall exercise and perform, concurrently, the powers and functions of the.....
September 24, 2019 Case Laws GST

Classification of services - Composite supply or Mixed Supply - business of providing exam, certification and other allied services including various types of surveys,......
September 24, 2019 Case Laws GST

Exemption from GST - fee for participation of their students and staff in the conference - Exemption provided to service providers of catering, security, cleaning,......
September 24, 2019 Case Laws GST

Constitution of the GST Appellate Tribunal - Section 110(1)(b)(iii) of the CGST Act which states that a Member of the Indian Legal Services, who has held a post not less....
September 24, 2019 Case Laws GST

Constitution of the GST Appellate Tribunal - to decide issues regarding interpretation of notifications and sections under the CGST Act a properly trained judicially......
September 24, 2019 Case Laws Income Tax

Deemed dividend - Being not a regular dividend, declared and paid by company, the same does not fall to be covered u/s. 10(34) and, thus, is not excepted u/s. 56. The......
September 24, 2019 Case Laws Income Tax

Deemed dividend addition u/s (2)(22)(e) - loans or advances - ‘low’ retention period - the provision in no manner seeking to impinge on genuine business transactions -......
September 24, 2019 Case Laws Customs

Recovery of erroneous Duty Drawback - Rule 16 of the Drawback Rules, 1995 - By inserting Rule 20(2) government has shown its different intention and Rule 20(2) of......
September 24, 2019 Case Laws Customs

Recovery of Duty Drawback - Period of 5 years for all purposes is reasonable period so we hold that any notice issued under Rule 16 of Drawback Rules, 1995 beyond 5......
September 24, 2019 Case Laws Money Laundering

Bail plea in a money laundering case - white collar crimes/economic offenders - The economic offences like the one in hand constitute a class part and they are not like.....
September 24, 2019 Case Laws VAT and Sales Tax

Demand of Entry Tax - machinery imported by the assessee during the A.Y. 2000-2001, but exported outside the country in the year 2004-2005 - The event of subsequent......
September 24, 2019 Case Laws Income Tax

Bogus expenses/purchase - genuineness of various expenses incurred for the construction - sales turnover of the suppliers are not matching - sustaining of disallowance @....
September 24, 2019 Case Laws Income Tax

Revision u/s 263 - AO in this case on examining the sale deed came to a conclusion at the first stage which was well within his power as it is not mandatory that for......
September 24, 2019 Case Laws Income Tax

Grant of approval u/s 80G - mere fact that the applicant has not spent substantial amount for charitable work cannot be held against the assessee so far as the approval.....
September 24, 2019 Case Laws Money Laundering

Offence under PMLA - attachment orders - The banks are innocent parties. One is failed to understand after filing the reply, the banks are un-necessary dragged in the......
September 24, 2019 Case Laws Income Tax

Non-deduction of TDS on transaction charges on payment made to Stock Exchanges - transaction charges are in the nature of payments made for facilities provided by the......
September 24, 2019 Case Laws Income Tax

Disallowance towards Client Maintenance Charges - ‘related party’ - ICICI Bank Ltd. does not fall in the definition of ‘related party’ in terms of Section 40A(2)(b) of......
September 24, 2019 Case Laws Income Tax

Validity of Adjustment of refund against interest payable and balance, if any, with the tax payable while computing the interest u/s. 244A - order of CIT(A) sustained.
September 23, 2019 Case Laws GST

Leasing of Satellite Transponder - the transponders are goods and any transfer of right to use any goods for any purpose (whether or not for a specified period) for......
September 23, 2019 Case Laws GST

Levy of GST - services or assistance rendered by the Court Receiver appointed by this Court - In the absence of reciprocal enforceable obligations, it would not be......
September 23, 2019 Case Laws Income Tax

Collection of tax at source (TCS) U/s 206C - unless the members of the petitioner-association get themselves registered as the manufacturers of bidi u/s 11 of the......
September 23, 2019 Case Laws Income Tax

Claim of refund of interest - excess interest collected u/s.220 along with statutory interest U/s.244A - Revenue directed to refund the said sum along with appropriate......
September 23, 2019 Case Laws Income Tax

Nature of expenditure - There is no provision in the Act to disallow revenue expenditure under Section 37 of the Act in its entirety, in the year in which the......
September 23, 2019 Case Laws Income Tax

Deduction as loss on Chit - Even if the assessee is not able to establish that the money raised through chit was used for business purpose then also, disallowance should....
September 23, 2019 Case Laws Income Tax

Stock difference - when there is a difference in the value of stock shown in the statement given to the bank and the books of account of the assessee, the assessee is......
September 23, 2019 Case Laws Income Tax

Condonation of delay - delay of 1038 days - This Tribunal is bound to remove the injustice by condoning the delay on technicalities. If the delay is not condoned, it......
September 23, 2019 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - providing healthcare facilities and imparting medical education and training - with a view to corporatize the hospital....
September 23, 2019 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payments of expenditures - poor creditability in the market - genuineness of such expenditure is not in dispute - AO directed to sustain......
September 23, 2019 Case Laws Income Tax

LTCG - Deduction u/s 54F - Merely because the sale deed had not been executed or that construction is not complete and it is not in a fit condition to be occupied does......
September 23, 2019 Case Laws Income Tax

Provision against SABAH forward contract as the order was cancelled beyond the year ending - Incurring of loss in a succeeding year is something quite different from......
September 23, 2019 Case Laws Income Tax

Disallowance on account of Foreign Fluctuation Exchange loss - such loss/profit to be of revenue character. - the CBDT Instruction cannot override the judicially settled....
September 23, 2019 Case Laws Income Tax

Addition u/s 69C on the basis of valuation report - unexplained expenditure - assessee has not maintained books of account and fail to furnish bills and vouchers in......
September 23, 2019 Case Laws Income Tax

Exemption u/s 10(26) - denial of exemption relief to the two partnership firms that was formed by two tribal individuals - sec. 10(26) pre-possess “any person” who is......

1 ....56 57 58 596061 62 63 64........ 139

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F: RCM on Rent for Composite Dealer

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N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

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H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

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H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

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

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

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

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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...