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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 3101 to 3150 of 6921 Records

1 ....59 60 61 626364 65 66 67........ 139

September 16, 2019 Case Laws Income Tax

Condonation of delay - delay is of 20 years - Here, the applicant wants to condemn the advocate behind his back. In my view, it is impermissible and unacceptable.......
September 16, 2019 Case Laws Income Tax

Claim of weighted deduction @ 200% made us/ 35(2AB) - need for production of Form NO.3CL - The year under consideration being AY 2014-15, the same would fall prior to......
September 16, 2019 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Scrutiny under CASS - the assessee failed to prove the creditworthiness of the cash deposits (Capital) in the partnership firm and......
September 16, 2019 Case Laws Income Tax

Penalty u/s 271C - bonafide belief - Governmental authority itself has demanded not to deduct TDS. In case even if tax was required to be deducted on such payment but......
September 16, 2019 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - Income disclosed by the assessee in the Return of Income which is not part of Regular Accounts - CIT(A) directed the AO that levy penalty....
September 16, 2019 Case Laws Income Tax

Allowance of wage expenses - Unsigned vouchers - most of the payments are in cash - Though 100% disallowance by AO was not justified but in the given facts and......
September 15, 2019 Circulars SEBI

Schemes of Arrangement by Listed Entities and (ii) Relaxation under Sub-rule (7) of Rule 19 of the Securities Contracts (Regulation) Rules, 1957
September 15, 2019 Circulars DGFT

Annexure I to Appendix 2A revised - laying down the procedure for import of various items under Tariff Rate Quota under different Trade Agreement.
September 15, 2019 Circulars SEBI

Additional commodities as Eligible Liquid Assets for Commodity Derivatives Segment
September 15, 2019 Notifications Income Tax

CBDT authorises that the Assistant Commissioner of Income-tax (e-Verification), having headquarter at Delhi, to act as prescribed Income-tax Authority for the purpose of....
September 15, 2019 Notifications SEBI

Renewal of recognition for "Metropolitan Stock Exchange of India Limited" one year
September 14, 2019 Case Laws GST

Provisional attachment of property - Just because, some proceedings are initiated under Section 67 by itself would not be sufficient to arrive at the satisfaction that......
September 14, 2019 Case Laws GST

Provisional attachment of property - In the absence of any cogent or credible material, if the subjective satisfaction is arrived at by the authority concerned for the......
September 14, 2019 Case Laws Income Tax

High Pitched Scrutiny Assessment - the rejection of the petitioner's complaint by the Local Committee will not prejudice the rights of the petitioner to pursue the......
September 14, 2019 Case Laws Income Tax

Where the assessee had received the alleged subvention amount or the subsidy as referred to by the Assessing Officer / TPO / DRP, the amount received by assessee from......
September 14, 2019 Case Laws Income Tax

Levy of penalty u/s 271AAB - surrender of additional income during search - assessee had himself admitted to the fact that there were discrepancies and unrecorded......
September 14, 2019 Case Laws Income Tax

Additional depreciation - Once the activity of the assessee is converting the large stone blocks into aggregate which is after undergoing the process of crushing then......
September 14, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - information received from the Investigation Wing of the Revenue is on the basis of material seized during search proceedings u/s. 132 -....
September 14, 2019 Case Laws Income Tax

Addition u/s 68 - Loans taken from non-resident Indians - the Revenue has taken the contradictory stand in two different assessment years. - No allegation of the Revenue....
September 14, 2019 Case Laws Customs

Import of one used motor cycle under Transfer of residence (TR) facility - non-fulfillment of condition for availing the relaxation from import conditions -......
September 14, 2019 Case Laws Service Tax

Classification of services - Business Auxiliary Services or not - amounts received by the Appellants from the vehicle manufacturer/ dealer and accounted by them in their....
September 14, 2019 Case Laws Service Tax

Refund claim - time limitation - relevant date - the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in......
September 14, 2019 Case Laws Central Excise

Refund claim - CENVAT Credit reversed in excess of what was required to be reversed - in the present case, the final adjustment happens on 30.11.2017 and that is the......
September 14, 2019 Case Laws VAT and Sales Tax

Set off of tax paid on purchase of raw materials used in the manufacture of tubular poles - Claim rejected on the reasoning that the assessee had not raised any such......
September 14, 2019 Case Laws VAT and Sales Tax

Illegal detention of goods along with vehicle - No doubt, the department may have good case on merits in respect of certain illegal activities alleged to have been......
September 14, 2019 Case Laws Indian Laws

Grant of Bail - commission of fraud punishable u/s 447 of the Companies Act, 2013 - siphoning off of funds - The High Court has failed to apply its mind to all the......
September 14, 2019 Case Laws Indian Laws

Demand of Interest on account of delay in payment of the penalty - The interest on such penalty being a statutory levy is required to be paid - the petitioner is......
September 13, 2019 Notifications DGFT

Export Policy of Onions- Imposition of Minimum Export Price (MEP)
September 13, 2019 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
September 13, 2019 Notifications Income Tax

Cost Inflation Index for the financial year 2019-20 notified as 289 - Seeks to amend Notification No. 26/2018 dated 13/06/2018
September 13, 2019 Notifications Income Tax

Central Government makes the directions giving effect to the E-assessment Scheme, 2019
September 13, 2019 Case Laws GST

Refund of IGST - The respondents are directed to pay the balance amount i. e. , IGST minus higher rate of duty drawback already availed by the petitioner within the time....
September 13, 2019 Case Laws GST

Provisional attachment to protect revenue - The petitioner has not approached this Court with clear picture, whether he had option to file appeal or not, having regard......
September 13, 2019 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - The assessee's specific case was that they were advised to file the return of income in a particular fashion and prior to the assessment.....
September 13, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s 54 - allegation that thee property which was named as 'Gupta House' was actually an 'industrial plot' and not a......
September 13, 2019 Case Laws Income Tax

Warrant of Arrest issued by Recovery Officer - notice to show cause not issued - prescribed procedure was not followed - The impugned order is procedurally ultra-vires......
September 13, 2019 Case Laws Income Tax

Merely for the reason that there were high volume of sales in the month of October on account of festival, the sales cannot be extrapolated to the other months for......
September 13, 2019 Case Laws Income Tax

Depreciation on let out properties u/s 32 - use of properties for the purposes of business of the assessee. - no deprecation u/s 32 can be allowed on these two......
September 13, 2019 Case Laws Income Tax

Disallowance of expenditure u/s 40A(3) - cash payments - the assessee is forced to pay the amount collected from the theatres on Sunday night itself after screening the.....
September 13, 2019 Case Laws Income Tax

Disallowance of 50% depreciation, interest, loan processing charges, life tax & insurance on the car acquired by the firm in the name of the partner - Claim to be......
September 13, 2019 Case Laws Customs

Extension of anti-dumping circumvention duty - retrospective effect - It is seen that the Designated Authority, without examining whether the anti-dumping duty should be....
September 13, 2019 Case Laws Service Tax

Valuation- C&F Agent service - inclusion of reimbursable expenses - all these expenses were reimbursed by the appellant for the various purposes incurred for carrying on....
September 13, 2019 Case Laws Service Tax

Classification of services - Gas Connection Charges - the appellant is distributing gas to its customers through pipes and for this purpose, it has installed an......
September 13, 2019 Case Laws Central Excise

Refund of Excise Duty - The payment of duty was intended to prevent the incidence of interest and liability accruing from the non-payment of duty, and hence, it cannot......
September 13, 2019 Case Laws VAT and Sales Tax

Refund of extra amount deposited during the pendency of appellate proceedings - petitioner claims that entire burden has been born but it only - anthis Court in exercise....
September 13, 2019 Case Laws VAT and Sales Tax

Issuance of C-Forms - validity of Notification dated 11.10.2017 - interpretation of statute - amendment and scope of the word 'goods' - Situation of CST post GST -......
September 13, 2019 Case Laws VAT and Sales Tax

Inconsistent Rule with statutory provision - Section 18(6) of the JVAT Act, 2005 does not contemplate production of JVAT -404 Forms as a mandatory condition for availing....
September 13, 2019 Case Laws Indian Laws

Uber’s discount and incentive policy - Abuse of Dominant Position - so long as this dominant position, whether directly or indirectly, imposes an unfair price in......
September 13, 2019 Case Laws VAT and Sales Tax

Set off of Entry tax with VAT - The claim of the assessee for set-off under section 4 cannot be granted merely for the asking - The transactions in this case cannot be......
September 13, 2019 Case Laws VAT and Sales Tax

Nature of activity - service or not - levy of VAT or Service Tax - no certificate produced from the clients in support of the petitioners' claim that all materials were.....

1 ....59 60 61 626364 65 66 67........ 139

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

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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/...

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

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

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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...