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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 3201 to 3250 of 6921 Records

1 ....61 62 63 646566 67 68 69........ 139

September 9, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - notice issued in the name of a dead person - Not a curable defect u/s 292B - a case in which notice is issued to a dead person could be....
September 9, 2019 Case Laws Income Tax

Expenditure allowable u/s 37(1) - contribution made by an assessee to a public welfare cause - While examining the claim for deduction u/s 37(1) the AO would not blindly....
September 9, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - employer issued revised TDS certificate with additional salary u/s 192 - Assessee filed the income tax return based on the old TDS certificate......
September 9, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - unexplained cash deposits - the deposit in the bank account per se cannot be income of the assessee. It is mere suspicion of the......
September 9, 2019 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - public charitable trust providing swimming pool facilities for training and for other aquatic events - assessee is......
September 9, 2019 Case Laws Income Tax

Additions u/s 56(2)(viib) - issuance of shares less than fair market value - the shares have been subscribed at face value and there is no premium whatsoever - further,.....
September 9, 2019 Case Laws Income Tax

Additions u/s 56(2)(vii) - any amount received by a member of the 'HUF', even out of the capital or estate of the 'HUF' cannot be said to be income of the member......
September 9, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening cannot be justified on any other material other than referred in the reasons recorded. - Mental exercise must be self-evident....
September 9, 2019 Case Laws Companies Law

Proceedings against the auditors of the company - removal from the statutory audit- Constitutional validity of sub-section (5) of Section 140 of the Companies Act, 2013.....
September 9, 2019 Case Laws Service Tax

CENVAT Credit - input services - transportation of excisable goods to its own unit - place of removal - The stark distinction of facts of the case before the Tribunal......
September 9, 2019 Case Laws Central Excise

Filing of appeal without the copy of the order in original - Appellant claimed that order was not served upon him - We cannot set aside any order without the copy of the....
September 9, 2019 Case Laws Central Excise

SSI exemption - clubbing of clearances - dummy unit - the entire operation and business of both the units undoubtedly controlled and managed by one person, hence, the......
September 9, 2019 Case Laws VAT and Sales Tax

Reopening of the assessment which was completed based on compounded rate of tax - 'Bus body' built on chassis supplied by the customer - There exists divergent views in.....
September 9, 2019 Case Laws Indian Laws

Reference of dispute between the parties to the Arbitrator - the dispute is with respect to sharing of the rent of the leased space and it can be said that the......
September 7, 2019 Notifications Income Tax

Income-tax (6th Amendment) Rules, 2019 - rules amended for filing of application for exemption u/s 10(23C)(iv),(v),(vi) and (via) and requirements for approval of an......
September 7, 2019 Notifications Companies Law

National Financial Reporting Authority (Amendment) Rules, 2019 - Rule 2, Rule 3, Rule 5 and Rule 11 amended.
September 7, 2019 Case Laws GST

Delay in Filing of Form GST Tran-1 and GST Tran-2 - transitional credit - The liability to pay GST on sale of stock carried forward from the previous tax regime without.....
September 7, 2019 Case Laws GST

Filing of Form GST Tran-1 and GST Tran-2 - transitional credit - the due date contemplated under Rule 117 of the CGST Rules for the purposes of claiming transitional......
September 7, 2019 Circulars Central Excise

Procedure for get Declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
September 7, 2019 Circulars Income Tax

Exception to monetary limits - appeals may be filed on merits as an exception to said circular, where Board, by way of special order direct filing of appeal on merit in.....
September 7, 2019 Case Laws Income Tax

Deduction of future expenses - accrued liability towards construction of building which was sold as incomplete during construction - it is not a contingent liability-......
September 7, 2019 Case Laws Income Tax

Condonation application for claim of refund / loss - Claim for refund of TDS - person with disability - the delay can be condoned by this Court also, and therefore, the.....
September 7, 2019 Case Laws Income Tax

Message for the tribunal - All this effort and time would have been saved if the Tribunal had made specific reference to contrary decisions or not stated so in the......
September 7, 2019 Case Laws Income Tax

Condonation of delay for filling appeal against the order of Revision u/s 263 - delay of 288 - the assessee being a private limited company, which was assisted by group.....
September 7, 2019 Case Laws Income Tax

Validity of consolidated Notice issued u/s 153A r.w.s. 153C/143(2) - Under these sections, the Assessing Officer cannot issue consolidated notices for different......
September 7, 2019 Case Laws Income Tax

If the Revenue was aggrieved with the decision of learned Commissioner (Appeals) in respect of both the appeals filed by the assessee, it should have filed two separate.....
September 7, 2019 Case Laws Income Tax

The gain derived from sale of painting in the assessment year 2007–08 is not taxable as it is personal effect as defined u/s 2(14) - However, insofar as assessment year.....
September 7, 2019 Case Laws Income Tax

Period of limitations for passing an order u/s 201(1) / 201 (1A) - Treating the assessee as “assessee in default” - failure to deduct TDS - assessee cannot seek immunity....
September 7, 2019 Case Laws Income Tax

Income accrued in India - sending amount from USA to India for maintenance of family members - non-resident - salary payment from foreign employer, which was already......
September 7, 2019 Case Laws Income Tax

Disallowance of assessee’s claim of bad debt written off u/s 36(2)(i) - alternative claim u/s 37 - nothing on record to show that any legal remedies were attempted by......
September 7, 2019 Case Laws Income Tax

Income on compulsorily convertible debentures (“CCD”) - Mere fact that the CCDs were funded using monies received by the appellant from its immediate shareholder does......
September 7, 2019 Case Laws Income Tax

Allowability of expenses on account of reimbursement of service charges - expenses related to earlier years - payment to related parties / concerns - the onus was upon......
September 7, 2019 Case Laws Income Tax

Applicability of MAT to the SEZ unit u/s 115JB - eligibility for exemption u/s 10AA - sub-section (6) specifically provides that MAT provisions continue to apply to the.....
September 7, 2019 Case Laws Income Tax

Depreciation on assets taken on lease - once any asset enters into block asset and claim of depreciation in very first year is allowed, in subsequent year the......
September 7, 2019 Case Laws Income Tax

Penalty under u/s 271(1)(c) - period of limitation - as per the proviso to section 275(1)(a) of the Act, the penalty order ought to have been passed on or before......
September 7, 2019 Case Laws Customs

Import of catalyst called “Petromax-MD” - the product in question, i.e. “Petromax-MD” is not used for running, repair and maintenance of the plant. But it is used as......
September 7, 2019 Case Laws Customs

Re-classification of imported goods - Import of ‘stickers’ and ‘license’ for Windows XPE Embedded software - The declaration in the shipping bill, according to us, in......
September 7, 2019 Case Laws Money Laundering

Offence under PMLA - Irregularities in Foreign Investment Promotion Board (FIPB) clearance given to the INX Media for receiving foreign investment above against approved....
September 7, 2019 Case Laws Service Tax

Recovery of service tax with interest and penalty as land revenue - mere reference to Section 11 (without even reference to the statute) would not vitiate the......
September 7, 2019 Case Laws Central Excise

Refund of duty paid under mistake - The refund has been claimed on the ground of erroneous payment of duty. In view of the clear provision of section 11B(1), the onus of....
September 7, 2019 Case Laws Central Excise

Whether it is open to Central Excise Authority to change the classification made by the Customs Authority? - It is apparent that two authorities i.e. Customs and Excise.....
September 7, 2019 Case Laws Central Excise

Process amounting to manufacture or not - Bees Wax cleared by the Appellant cannot be said to be manufactured by subjecting the raw Bees waxinto the processes of......
September 6, 2019 Circulars Income Tax

Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20
September 6, 2019 Circulars Customs

IGST Refund Week from 06.09.2019 to 12.09.2019 and Rectification of Invoice Mis-match (SB005), GSTN Number Mismatch (SB003), EGM/Stuffing errors (SB002), Mismatch in......
September 6, 2019 Circulars Customs

Recovery of export benefits given under Incentive and Reward Schemes under Chapter 3 of FTP on re-import of exported goods - before allowing clearance in cases of......
September 6, 2019 Case Laws Customs

Maintainability of appeal before HC or SC - The only question that is involved is whether the assessee had violated the conditions of the exemption notification by not......
September 6, 2019 Case Laws Service Tax

Demand of service tax - different approach of the revenue against the different assessees who provides similar services - different yardsticks cannot be adopted for......
September 6, 2019 Case Laws Central Excise

Repeated proceedings - once the matter has been finalised on merits, the adjudicating authority had no jurisdiction to initiate proceedings in the same matter without a.....
September 6, 2019 Case Laws VAT and Sales Tax

Recovery of tax dues - Deletion/withdrawal of charge and attachment on property - right of the purchaser of the property - Any transfer attempted or made to......
September 6, 2019 Case Laws VAT and Sales Tax

Levy of Entry Tax at the rate of 12.5% treating Excavators as “motor vehicles” and/or at par with the “motor vehicles” is hereby held to be illegal, discriminatory,......

1 ....61 62 63 646566 67 68 69........ 139

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F: RMC ON FRIGHT

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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...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

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H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

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

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

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...

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

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