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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 3151 to 3200 of 6921 Records

1 ....60 61 62 636465 66 67 68........ 139

September 12, 2019 Circulars FEMA

No Industrial Licence/Arms Licence is required for the manufacture of any parts or accessories in Defence Sector, unless they are specifically listed in any of the......
September 12, 2019 Circulars Income Tax

Procedure for identification and processing of cases for prosecution under Direct Tax Laws
September 12, 2019 Case Laws GST

Contempt petition - wilful obedience - Re-opening the common portal to enable the petitioner to file Tran-1 Form - application was rejected after consideration by the......
September 12, 2019 Case Laws Income Tax

Deduction of interest - allegation that assessee had lent money from borrowed funds to the husband - principles of commercial expediency - CIT(A) decided the case......
September 12, 2019 Case Laws Income Tax

Validity of Assessment - Proceedings initiated after search - instead of issuing notice u/s 153C, notice was issued u/s 147/148 - Assessment order passed u/s 143(3) -......
September 12, 2019 Case Laws Income Tax

CIT(A) deleted additions by admitting the fresh evidence - whether the same is contravention of Rule 46A of the I.T. Rules - a letter was addressed to AO during......
September 12, 2019 Case Laws Income Tax

Accrual of income - advance billings - postponement of revenue on a hypothetical basis could not be considered a valid reason for change of method of accounting - The......
September 12, 2019 Case Laws Income Tax

Deduction u/s 80IB(11A) - certain fruits and vegetables would require processing and preservation for their long shelf-life. As long as the end product is also......
September 12, 2019 Case Laws Income Tax

Revision u/s 263 - Pr. CIT has proceeded to revise the scrutiny assessment order and directing the AO to decide the issue afresh i.e. for making rowing enquiry which is.....
September 12, 2019 Case Laws Income Tax

Levy of penalty u/s 271AAA - allegation that, assessee had not accounted for this surrendered income in his books of account on the date of search and further the......
September 12, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - sale of property - non-disclosure of the second sale deed - penalty restricted to the extent of non-disclosure of the second sale deed to be......
September 12, 2019 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - “to convert plays into episodes on T.V.” - CIT has wholly misread the objects - ITAT correctly allowed the......
September 12, 2019 Case Laws Income Tax

Entitlement to weighed deduction u/s 36(1)(iia) - allowance of standard deduction - the legislature intended to use the phrase “chargeable under the head salaries” for......
September 12, 2019 Case Laws Income Tax

Where the assessment order forming the basis of proceedings u/s 263 are themselves invalid, the order passed u/s 263 cannot survive and it is also a nullity. - AT
September 12, 2019 Case Laws Service Tax

Validity of show cause notice - As the audit objection raised by the revenue has already been settled by them on 18.05.2007, in that circumstances, on the same audit......
September 12, 2019 Case Laws Income Tax

Exemption u/s 11 - Where the assessee society is at nascent stage then it cannot be expected that the society must do some charitable work before seeking grant of......
September 11, 2019 Circulars GST

Annual returns in GSTR 9 - clarifications
September 11, 2019 Circulars Customs

Disposal of seized/confiscated foreign origin liquor
September 11, 2019 Case Laws Income Tax

Deduction u/section 80(IA)(10) r.w.s 10AA(9) - AO made the additions on the ground that, by giving deductions of interest on capital and remuneration to partner of the......
September 11, 2019 Case Laws Income Tax

Undisclosed income - extra amount subject to verification - Assessee in his search statement clearly stated that investment mentioned in Col B of the seized excel sheet.....
September 11, 2019 Case Laws Money Laundering

Money Laundering - Levy of penalty - failure on the part of banks regarding suspicious transactions - Even if it is assumed that the sting operation was conducted prior.....
September 11, 2019 Case Laws Central Excise

Extension of time for making pre-deposit - As the department has been able to recover the amount of ₹ 2.61 Crore, we are of the view that the applicants may not be....
September 11, 2019 Case Laws Indian Laws

Dishonor of Cheque - The petitioner cannot be prosecuted in her capacity solely on the ground that she was director of the said company as on the date of the issuance of....
September 11, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - non-delivery of notice of demand upon the Corporate Debtor - the Adjudicating Authority was empowered to reject the same for failure on the part of.....
September 11, 2019 Case Laws Service Tax

Levy of penalty u/s 76 - the doubts in the mind of the appellant as to taxability or otherwise of the renting activity was in good faith, which is also due to the fact......
September 11, 2019 Case Laws Central Excise

Issue of fresh show cause notice after the withdrawal of the first SCN - The issue that once an SCN was issued whether the same is permitted to be withdrawn without......
September 10, 2019 Case Laws Customs

Respondent is not justified in waiting till the last date of limitation for filing appeal and then proceed to decide whether the order could be implemented or not. - The....
September 10, 2019 Case Laws Income Tax

Disallowance of deduction claimed u/s. 10AA for 6th and 8th assessment years - non-fulfilment of conditions imposed by the development Commissioner - since the assessee.....
September 10, 2019 Case Laws Income Tax

Addition on account of foreign exchange loss u/s 37(1) - Assessee in the subsequent assessment year has offered the amount of trading advance as income including the......
September 10, 2019 Case Laws Customs

Advance Authorization Scheme - supplies made to SEZ units - non-furnishing of bill of export - export obligation in respect of supplies made to SEZ can be established by....
September 10, 2019 Case Laws Central Excise

Imposition of penalties - penalties u/r 13 (1) of Cenvat Credit Rules - appellant have acted as mediator in arranging the cenvat credit or fraudulent rebate - since the.....
September 10, 2019 Case Laws Service Tax

Taxability - Health Services - The requirement in the definition of said service is that the treatment is provided by service provider and payment is made by insurance......
September 10, 2019 Case Laws VAT and Sales Tax

Maintainability of petition - alternative remedy of appeal - the appeal is certainly not going to be an appeal from “Caesar to Caesar’s wife”. There is a statutory......
September 10, 2019 Case Laws Income Tax

Question of law or facts - on the facts and circumstances of the instant case, as the plea of limitation turns on facts and as it is clearly not a pristine question of......
September 10, 2019 Case Laws Income Tax

Reopening of assessment beyond the period of six years - directions of the appellate authority to re-open the case - exclusion of certain period u/s 150 - whether the......
September 10, 2019 Case Laws Income Tax

Addition on account of loss incurred by the assessee on account of forward and option derivative contract - loss arising from 'Marked to Market' valuation is allowable......
September 10, 2019 Case Laws Income Tax

Rectification u/s 254 - period of limitation - ITAT does not have any power to pass an order u/s 254(2) of the Act beyond a period of six months from the end of the......
September 10, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - assuming the jurisdiction by the AO after transferring the case to the different AO - such a notice is void ab initio, and an......
September 10, 2019 Case Laws Income Tax

Addition u/s 68 - loan amount / advance money - accommodation entries - transactions with an entity who was unregistered firm, the Stock Exchange Board of India, SEBI......
September 10, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - excess claim of deduction u/s 35D - formation of belief by the AO is within realm of subjective satisfaction - for the purpose of......
September 10, 2019 Case Laws Income Tax

Addition u/s 68 - unexplained share capital - mere fact that its investor is an exempt assessee u/s 10(36) does not give the impugned share application money the colour.....
September 10, 2019 Case Laws Income Tax

Disallowance of guarantee fees - Guarantee fees paid to Govt. of Gujarat was in connection with raising of loans and enduring benefit or advantage could not be said to......
September 10, 2019 Case Laws Income Tax

Addition on account of capital introduction by the partners of the assessee-firm - The source of funds utilized for giving such gifts was explained as the sale proceeds.....
September 10, 2019 Case Laws Income Tax

Revision u/s 263 after reopening of assessment u/s 147 - Assessee filed its return in response to section 148 notice - unexplained cash credit u/s. 68 - whether the......
September 10, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - determination of substantial interest / voting rights in the company - clubbing of the shares held by the individual and shares held by......
September 10, 2019 Case Laws Income Tax

Carry forward of long term capital loss incurred on sale of listed securities while claiming exemptions u/s 10(38) on profits - AO directed to assess the long term......
September 10, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - objection regarding no service of notice u/s 148 - assessee has filed an affidavit denying service of notice - unless, the notice is......
September 10, 2019 Case Laws Customs

Revocation of CHA License - SCN was not issued within 90 days of receipt of the offence report - imposition of penalty - time limit prescribed is mandatory. Hence, we......
September 10, 2019 Case Laws Insolvency and Bankruptcy

Costs of the interim resolution professional - who shall bear the costs? - no Committee of Creditors was ever appointed - whatever the Adjudicating Authority fixes as......
September 9, 2019 Case Laws Income Tax

Evidentiary value of a statement made on oath by the assessee for making additions - The assessee can explain or withdraw the admission, if any, made by him in such......

1 ....60 61 62 636465 66 67 68........ 139

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

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

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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