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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 3051 to 3100 of 6921 Records

1 ....58 59 60 616263 64 65 66........ 139

September 19, 2019 Case Laws Income Tax

Section 69B of the Act does not permit an inference to be drawn from the circumstances surrounding the transaction that the purchaser of the property must have paid more....
September 19, 2019 Case Laws Income Tax

TDS u/s 194C - once conditions of proviso to Section 194(C)(7) are satisfied, liability of payer to deduct taxes at source would cease and consequently, disallowance of.....
September 19, 2019 Case Laws Income Tax

Commission paid to HUF - meaning and import of the term “agent” - 'AO's action in disallowing the impugned expenses have been made on extremely thin and specious grounds....
September 19, 2019 Case Laws Income Tax

Association of person (AOP) - assessment of trust - assessee cannot be taxed as an AOP and that the shares of each beneficiaries are determinate and known and......
September 19, 2019 Case Laws Income Tax

Addition towards ‘Chilling Charge’ paid to milk producers - Apart from giving such vague and unsubstantiated excuses, the appellant has not brought any material on......
September 19, 2019 Case Laws Income Tax

Levying penalty / late filing fee u/s. 234E - No fee can be levied u/s 234E in terms of section 200A, as admittedly the date of filing of TDS statement and date of......
September 19, 2019 Case Laws Income Tax

Bogus purchases - the assessee has done some undisclosed purchases, or undisclosed sales, which it is attempting to cover up by the transactions with the said bogus......
September 19, 2019 Case Laws Service Tax

Taxability - reverse charge - Since the appellant are not receiving any service, on the contrary, they are providing services to overseas group companies, the provision.....
September 18, 2019 Notifications Income Tax

Income-tax (8th Amendment) Rules, 2019 - Approving Panel - Power of AO to refer the matter to Pr. CIT or CIT where he considers that it is necessary to declare an......
September 18, 2019 Case Laws GST

Classification of goods - Agriculture Knapsack Sprayer - Mechanical Sprayers classifiable under Chapter head 8424 shall attract GST @12% w.e.f. 25.01.2018. - AAR
September 18, 2019 Case Laws GST

Provisional attachment of Bank Account - irregular availment of input tax credit - No hard and fast rule can be laid down as to how and under what circumstances the......
September 18, 2019 Case Laws Income Tax

Deduction u/s 80HHC - supporting manufacturers - Exporter stands on a completely different footing from the supporting manufacturer as the parameters and scheme for......
September 18, 2019 Case Laws Income Tax

Validity of order of Tribunal staying the Show Cause Notice - Prohibition of Benami Property Transactions - the SCN under challenge has been issued u/s 26(1) and the......
September 18, 2019 Case Laws Income Tax

Special audit u/s 142(2A) - complexity in the books of account - AO has carefully scrutinized the objections raised by the Petitioner and has fairly and objectively......
September 18, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Additions for non-deduction of TDS - Decision of Delhi HC that the second proviso to Section 40(a)(ia) of the Act is declaratory and......
September 18, 2019 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) and Section 69B - Family Settlement - assessee has acquired the Bungalow due to relinquishment of rights in the said property by three......
September 18, 2019 Case Laws Income Tax

Interest u/s 234B is not chargeable since ECB interest received by the assessee from the borrowers was subject to tax deduction at source u/s 195 - AT
September 18, 2019 Case Laws Income Tax

Disallowance of excess deduction claimed u/s 10AA r.w.s 80IA(10) - AO observed that the Appellant earned more than 'ordinary profits' to its associated enterprise ('AE')....
September 18, 2019 Case Laws Income Tax

MAT credit u/s 115JAA - There is no restriction with regard to allowance of MAT credit of an amalgamating company at the hands of the amalgamated company. - AT
September 18, 2019 Case Laws Income Tax

Penalty u/s. 271B - Non compliance to provisions of section 44AB - assessee has shown entire receipt as income - We are unable to see any safeguard in the said......
September 18, 2019 Case Laws Income Tax

Valid source of the amount used for repayment of loan amount - assessee claimed the source from the agricultural income, rental income and interest income were assessed.....
September 18, 2019 Case Laws Income Tax

Exemption u/s 10(23C)(iiiad) - The income generated from the activity of running the school is substantially going in the hand of the commercial entities under......
September 18, 2019 Case Laws Income Tax

Capital gain arising on account of the succession of the firms - scheme of succession u/s 47(xiii) - there is no requirement that the firms should be converted into the.....
September 18, 2019 Case Laws Income Tax

Capital gain arising on account of the succession of the firms - scheme of succession u/s 47(xiii) - there is no prohibition for the introduction of new partners in the.....
September 18, 2019 Case Laws Customs

Refund in cash - unjust enrichment - the prices (both dealer price and RSP) indicate that the burden of enhanced rate of CVD has not been shifted to the buyers - the......
September 18, 2019 Case Laws Companies Law

Contempt of Court / Tribunal - Seeking initiation of contempt proceedings against the Respondents - application u/s 425 of the Companies Act, 2013 - for non-exercising......
September 18, 2019 Case Laws Service Tax

Recovery of Service Tax - Post GST - We are not inclined to entertain this petition as only show-cause-notice is issued which involves investigation into facts. - HC
September 18, 2019 Case Laws Central Excise

CENVAT credit - time limit availing credit - credit was taken after six months as on 28.2.2015 - The rule changed with effect from 01/03/2015 and the words ‘six months’.....
September 18, 2019 Case Laws VAT and Sales Tax

Benefit of exemption - Single Super Phosphate (SSP) - in absence of such exclusionary clause in that notification, it is not permissible for the revenue authorities to......
September 17, 2019 Case Laws GST

Levy of GST on contributions made to District Mineral Foundation (DMF) and the National Mineral Exploration Trust (NMDF) - the said contributions are nothing but......
September 17, 2019 Case Laws GST

Liability of IGST - Reverse Charge Mechanism (RCM) - Import of Consulting Services by the Directorate of Skill Development - the applicant is engaged in activities which....
September 17, 2019 Case Laws GST

Interest charged on cost of securities - claim of exemption from GST not allowed - the additional amount charged on delayed payment shall be taxed as per original supply....
September 17, 2019 Case Laws GST

Classification of goods - rate of GST - solar LED Torch - even the packing of the impugned product does not intend to describe it as solar power based device. That being....
September 17, 2019 Case Laws Income Tax

Cash payments made to Royal Calcutta Turf Club u/s. 40A(3) - payment of operational expenses in relation to Horse Race - disallowance provision does not apply in case of....
September 17, 2019 Case Laws Income Tax

Taxation in the hands of the member of the AOP - amount paid by the BCCI to the appellant which has already been taxed at the hands of BCCI, cannot be now taxed in the......
September 17, 2019 Case Laws Income Tax

Addition made u/s 40A(2)(b) - payment to the persons specified - Payment made towards subcontracting of work to JV - Payment of 99% of receipt instead of 95% as per AO -....
September 17, 2019 Case Laws Customs

SEZ unit - MEIS benefit - in the case of SEZ, the entire operations are under the control of Development Commissioner and the officers of the Customs posted therein and.....
September 17, 2019 Case Laws Indian Laws

Right to Privacy - Seeking information from the dealers of BPCL - Any information which discloses remittances made to the Income Tax Department towards discharge of tax.....
September 17, 2019 Case Laws Service Tax

Management consultancy service or not - actual running or managing an organization cannot be the same as providing any service in connection with the management of the......
September 17, 2019 Case Laws Central Excise

Reversal of CENVAT credit - sale of capital goods as scrap - Unless Revenue establishes that they availed Cenvat credit on the capital goods which are being removed as......
September 17, 2019 Case Laws FEMA

Purchase of property in India - Individual arrived in India on Business Visa - He had continuously stayed for a period of 182 days - RBI said that no permission is......
September 16, 2019 Notifications Income Tax

U/s 92C(2) of IT Act 1961- Computation of arm's length price - price variance upto 1% in case of wholesale trade and 3% in all other cases will be allowed.
September 16, 2019 Case Laws Income Tax

Correct head of income - Income from capital gains or business income - the business activity of the assessee is trading in shares, there can be a presumption that the......
September 16, 2019 Case Laws Income Tax

Disallowance of deduction u/s 80IB - net profit on the trading goods - AO is correct in his decision not allowing deduction u/s 80IB on such sale made by the assessee......
September 16, 2019 Case Laws Income Tax

Additions towards cash seized at airport - Tax should be charged in the relevant assessment year in which it has been received or deemed to be received/accrues or arises....
September 16, 2019 Case Laws Customs

Valuation of imported goods - if the value has been changed by the respondents themselves, there would be no cause for an appeal which would have been against their own.....
September 16, 2019 Case Laws Service Tax

Re-opening of assessment made under VCES - merely classifying the services under a different head does not tantamount to mis-declaration and therefore it is not open for....
September 16, 2019 Case Laws Central Excise

Rejection of refund claim - unjust enrichment - on realizing the mistake of excess payment of duty, they have issued credit notes to the customers so as to adjust the......
September 16, 2019 Case Laws Income Tax

Warrant of Authorization u/s 132A(1) - the satisfaction has been recorded based on cogent materials on record - The submission that there is no clarity in the Warrant of....
September 16, 2019 Case Laws Income Tax

Claim for registration u/s 12AA - Bye-laws of the Trust is not having any provision in relation to disbursement of balance funds in the eventuality of the dissolution of....

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