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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 3301 to 3350 of 6921 Records

1 ....63 64 65 666768 69 70 71........ 139

September 4, 2019 Case Laws Service Tax

Appellate authority summarily dismissed the appeal on two counts, firstly, on the point of delay and secondly, on the point of non-deposit of necessary pre-requisite......
September 4, 2019 Case Laws Service Tax

RCM - payment of guarantee fee towards receipt of Bank Guarantees - These are not the guarantees provided by a corporation for it’s subsidiaries but are pure bank......
September 4, 2019 Case Laws Service Tax

Refund claim - unjust enrichment - Retrospective exemption - appellants have failed to produce the letter from NHAI that they have not paid the service tax to the......
September 4, 2019 Case Laws Central Excise

CENVAT Credit - Rule 9(1)(bb) - credit of service tax after issuing SCN -suppression of facts for non-payment of service tax under reverse charge basis - the proceeding,....
September 3, 2019 Notifications Customs

Exemption in relation to import of gold, silver and platinum imported under specified schemes - Seeks to amend Notification No. 57/2000-Customs, dated the 8th May, 2000
September 3, 2019 Circulars Customs

Putting of mono-cartons on Bottled in Origin alcoholic beverages in both Public and Private bonded warehouses
September 3, 2019 Circulars Central Excise

Adjudication of Show Cause Notices issued by DRI, DGCEI, SIIB, Preventive etc in light of the judgment in the case of M/s Mangali Impex
September 3, 2019 Case Laws Income Tax

MAT computation - exclusion of revenue generated from sale of agriculture land from the book profit - In the absence of any specific definition as to what constitutes......
September 3, 2019 Case Laws Income Tax

Addition regarding cash deposit made in the bank account - it is contended that, assessee had filed return of income u/s.44AD and deposit was made from the civil......
September 3, 2019 Case Laws Income Tax

Disallowance u/s 40A(3) - Assessee failed to prove that payment was made to different vendors at the spot where the cricket match was conducted for buying food items for....
September 3, 2019 Case Laws Income Tax

Disallowance 80IB / 80IC - Manufacturing or production activity or not - assessee admittedly drills / explores crude oil for the purpose of refining the same to various.....
September 3, 2019 Case Laws Income Tax

Disallowance 80IB - crude oil production - separate eligible undertaking - treating the oil wells as a composite plant for sec. 32(2A) investment allowance deduction......
September 3, 2019 Case Laws Income Tax

Condonation of delay for filing of the Miscellaneous Application - Miscellaneous Application filed belatedly due to late response from the DRP - when there is no......
September 3, 2019 Case Laws Income Tax

Disallowance of carry forward of losses - Once the amount is duly claimed in the return of income filed electronically as well as also shown in the computation of......
September 3, 2019 Case Laws Income Tax

Interest income - system of accounting - The assessee is not permitted to use mixed or hybrid system of accounting under which some items of income / expenditure are......
September 3, 2019 Case Laws Customs

Refusal to renew license - Redemption of advance authorization - revalidation of advance authorization - DGFT directed to take an informed decision within a period of......
September 3, 2019 Case Laws Customs

Proceedings against the officer of Customs - caused loss of customs duty and wrongful gain to the accused - the petitioner has been exonerated of the charges on merits......
September 3, 2019 Case Laws Customs

100% EOU - re-import for re-processing - a period of three years is provided from the date of exportation for repair and reconditioning and the appellant re-exported the....
September 3, 2019 Case Laws Customs

Classification of imported goods - IT Software license - documents conveying the right to use software do not merit classification under CTH 8523 8020 but merits......
September 3, 2019 Case Laws Companies Law

Oppression and Mismanagement - Power of CLB to decide the issue of salary - Passing directions regarding the employees of the Company is an interim arrangement regarding....
September 3, 2019 Case Laws Service Tax

Condonation of delay of 1146 days in filing the Appeal - the Appellant has not even disclosed as to on what date the letter sent by the Department was received by the......
September 2, 2019 Act Rules SEBI

SR equity shares shall be under lock-in until conversion into equity shares having voting rights same as that of ordinary shares or shall be locked-in for a period......
September 2, 2019 Act Rules SEBI

SR equity shares - Eligibility requirements for an initial public offer - New Guidelines issued as sub-regulation (3) to regulation 6
September 2, 2019 Notifications SEBI

Regulations for SR equity shares - "SR equity shares" means the equity shares of an issuer having superior voting rights compared to all other equity shares issued by that issuer.
September 2, 2019 Case Laws GST

Levy of late fees for the late filing of the Form GSTR-3B - The submission is that the GSTR-3B cannot be read in Section 39 as Return - The writ applicants have been......
September 2, 2019 Case Laws Income Tax

Continuance of Prosecution proceedings u/s 279 where penalty has been reduced - it can only be said that the petitioner would be entitled to the benefit of Section 279......
September 2, 2019 Case Laws Income Tax

Validity of order of ITAT rejecting the application of assessee - the assessee had raised an issue regarding consideration of certain documents which had never been......
September 2, 2019 Case Laws Income Tax

Exemption u/s 11 - retrospective effect - On registration of the Trust, benefit under Section 11 and 12 would be available to the assessee from the assessment year......
September 2, 2019 Case Laws Income Tax

TDS default - Offences punishable u/s 276B r.w.s. 278B - the petitioners have deducted tax at source but failed to credit the same to the account of the Central......
September 2, 2019 Case Laws Income Tax

Levy of penalty u/s 271D - violation of provision 269SS - assessee has given promissory note and accepted the loan in cash - The contention of the assessee that the......
September 2, 2019 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference amount between the SRO value and the actual consideration paid - dispute between the parties settled through arbitration - no......
September 2, 2019 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - Rejection of books of accounts - where the income has been estimated in the hands of the assessee by applying net profit rate, there is no....
September 2, 2019 Case Laws Income Tax

Deduction u/s. 80P - Interest income earned from bank deposits is assessable as profits and gains of business in the hands of assessee and accordingly deduction u/s.......
September 2, 2019 Case Laws Income Tax

Additions u/s 56(2)(viib) - share application money received - share premium - assessee has proved identity and genuineness of the transactions by filing necessary......
September 2, 2019 Case Laws Income Tax

Disallowance of deduction being the loss/ expenditure/outgo from coffers of bank - For some reason best known to the appellant bank, proceeds were credited in the......
September 2, 2019 Case Laws Income Tax

TDS u/s 192 or 194J - there was employee and employer relationship between the college teachers/lecturers/staff - payments made to teachers/ lecturers/ staff by the......
September 2, 2019 Case Laws Income Tax

Penalty u/s 271C - non-deduction of tax under section 194C/194I - reasonable cause - assessee company has made payment to HUDA on directions of DTCP - assesse was under.....
September 2, 2019 Case Laws Customs

Classification of imported goods - Old and Used Pipelines, Pontoons etc. as an integral part of the dredgers - SC dismissed the revenue appeal, against the order......
September 2, 2019 Case Laws Customs

Prohibited goods - gold of third country origin - acquittal of the respondent / accused - the respondent never stated anything about his intention of declaration in his.....
September 2, 2019 Case Laws Customs

Levy of penalty - filing of the shipping bill fraudulently in the name of appellants - appellants before us are neither the exporters/ owners of the goods - there is no.....
September 2, 2019 Case Laws Customs

Refund claim - absence of assessment of duty (bill of entry) - In most cases, the declaration by the appellant is taken as self assessment and duty is paid and goods are....
September 2, 2019 Case Laws Insolvency and Bankruptcy

RERA and IBC work in two different fields, while the former has been enacted with a view to regulate and promote the real estate sector while ensuring the protection of.....
September 2, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - existence of debt or not - merely on the ground that there is no agreement reached between the parties, it was not open to the Adjudicating......
September 2, 2019 Case Laws Central Excise

Refund claim - CENVAT credit account that remained unutilized upon closure of business and surrender of registration certificate - legislative intent did not envisage......
September 2, 2019 Case Laws Income Tax

Requisition of amount u/s 132A - Cash was seized from two persons of the Angadiya Courier Service by the police inspector - HC refused to interfere, since there it did......
September 2, 2019 Case Laws Income Tax

Addition u/s 69A - entries are recorded in the assessee’s books of account - it is evident that the AO has not made out a case calling for an addition under section 69A.....
September 29, 2018 Circulars Customs

Electronic sealing — Deposit in and removal of goods from Customs bonded Warehouses
September 29, 2018 Notifications FEMA

Appointment of adjudicating authorities to hold an inquiry for the purpose of adjudication under section 13 of the said Act
September 29, 2018 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg.
September 29, 2018 Notifications Customs

Seeks to reduce the import duty on parts/ components used in manufacturing of specified textile machinery to Nil

1 ....63 64 65 666768 69 70 71........ 139

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A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Labour Cess applicable on cost of construction without GSt or gross cost

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...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

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.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories