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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 3901 to 3950 of 6921 Records

1 ....75 76 77 787980 81 82 83........ 139

September 3, 2018 Act Rules GST

Business - Definitions. - Section 2(17)(h) of the CGST ACT, 2017 as amended - to ensure that all activities related to a race club are included. - The term “services”......
September 3, 2018 Act Rules GST

Adjudicating authority - Definitions. - Section 2(4) of the CGST ACT, 2017 as amended - National AntiProfiteering Authority constituted by the Central Government under......
September 3, 2018 Case Laws Income Tax

Selective approach of the department result in revenue leakage or perpetuation of wrongs affecting adversely the collection of revenue. The public at large is at a loss.....
September 3, 2018 Case Laws Income Tax

TDS liability on Interest u/s 194A - Since there is neither any borrowing of money nor incurring of debt on the part of the assessee, in the present factual scenario,......
September 3, 2018 Case Laws Income Tax

The entire contributions paid by the appellant/assessee to the LIC as premium for the policy obtained for indemnification of the gratuity liability towards the employees....
September 3, 2018 Case Laws Income Tax

Claim of depreciation - Revision u/s 263 - Since such issue in respect of the same immovable property had been conclusively dealt with in orders passed by authorities......
September 3, 2018 Case Laws Income Tax

Depreciation on assets - temporary building - The fact that WBSEB and WBSEDCL had claimed depreciation at 10% on these temporary structures cannot be the basis to......
September 3, 2018 Case Laws Income Tax

Disallowance of loss on Joint Venture in USA which was written off during the year by the appellant - AO directed to delete the additions.
September 3, 2018 Case Laws Income Tax

Reopening of assessment - Assessing Officer framed the impugned order within 16 days of disposing of the objections of the assessee - AO should have allowed four weeks’.....
September 3, 2018 Case Laws Income Tax

Netting off of interest is permissible. Interest earned from the bank and interest paid to the bank has to be netted off and only surplus interest becomes income of the assessee.
September 3, 2018 Case Laws Indian Laws

Dishonor of Cheque due to insufficiency of funds - it was necessary for the complainant to specifically aver and demonstrate as to how each one of accused directors were....
September 3, 2018 Case Laws Customs

Recovery of Short Levy - Tribunal has not cared to examine the order of the Development Commissioner and has merely relied on the fact that there was dropping of the......
September 3, 2018 Case Laws Customs

Refund of SAD - N/N. 102/2007-Customs - rejection on the ground that the claim was beyond the time limit of one year from the date of payment of duty - The appellant is.....
September 3, 2018 Case Laws Service Tax

Service Tax Audit - Vires of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST - it would be appropriate to grant......
September 3, 2018 Case Laws Service Tax

Construction of Road - If the contract recognizes the two activities as separate activities, even though the construction of the road is in connection with the......
September 3, 2018 Case Laws Service Tax

Extended period of limitation - non-payment of service tax and the payment of service tax along with interest was made only after detection by the department - as per......
September 3, 2018 Case Laws Service Tax

Reversal of cenvat credit - Input Service - the deposit by way of reversal cannot be held to be a delayed deposit. Thus, question of any interest and penalty thereof......
September 3, 2018 Case Laws Income Tax

Section 40((a)(ia) refers to commission payable to a resident. Hence, this provision is not at all applicable. Section 40(a) is applicable in respect of payments to......
September 3, 2018 Case Laws Income Tax

Reopening of assessment - Any assessment year wherein further proceedings are barred by limitation, the same cannot be reopened merely by virtue of an opinion expressed.....
September 3, 2018 Case Laws Service Tax

Classification of services - Erection, Commissioning and Installation Services or Works Contract Services? - Providing the said services to government organisation -......
September 3, 2018 Case Laws Central Excise

100% EOU - Clandestine manufacture and removal - If there were excess sale of copper ingots other than what is provided in the statutory records of the......
September 3, 2018 Case Laws Central Excise

Valuation - MRP based Valuation - The adoption of MRP from the website of ‘BESTON-S’ brand is nowhere justified in the light of the market enquiry conducted by the......
September 2, 2018 Act Rules Income Tax

Meaning of "balance-sheet" in relation to any company, not being an Indian company, defined - Meaning of expressions used in determination of fair market value (FMV) -......
September 2, 2018 Act Rules Income Tax

Determination of fair market value (FMV)for inventory for the purpose of Section 28(via) - conversion of stock-in-trade / business assets into Capital Assets - Rule......
September 1, 2018 Act Rules GST

Application of provisions of Central Goods and Services Tax Act. - Section 20 of the IGST Act, 2017 as amended - quantum of pre-deposit to be made for filing of appeal......
September 1, 2018 Act Rules GST

Apportionment of tax and settlement of funds. - Section 17 of the IGST ACT, 2017 as amended.
September 1, 2018 Act Rules GST

Place of supply of services where location of supplier or location of recipient is outside India. - Section 13(3) of the IGST, 2017 as amended - Performance based......
September 1, 2018 Act Rules GST

Place of supply of services where location of supplier and recipient is in India - Section 12(8) of the IGST ACT, 2017 as amended - GTA - where the transportation of......
September 1, 2018 Act Rules GST

Intra-State supply. - Section 8 of the IGST ACT, 2017 as amended - Meaning and scope of "establishments of distinct persons" with state - the term "being a business......
September 1, 2018 Act Rules GST

Levy and collection. - Section 5(4) of the IGST ACT, 2017 as amended - Revers Charge mechanism
September 1, 2018 Act Rules GST

Definitions. - Section 2(16) of the IGST ACT, 2017 as amended - Meaning and scope of of the term "non-taxable online recipient" extended to the Panchayat under article 243G
September 1, 2018 Act Rules GST

Definitions. - Section 2(6) of the IGST ACT, 2017 as amended - Receipt of export proceeds in Indian Rupees if permitted by the RBI, shall be eligible for satisfaction of....
September 1, 2018 Act Rules GST

Crediting proceeds of cess to Fund - Section 10 of the GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 as amended.
September 1, 2018 Act Rules GST

Calculation and release of compensation. - Section 7 of the GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 - Name of CBEC changed to CBIC
September 1, 2018 Act Rules GST

Order of utilisation of input tax credit. - Section 9B of the UTGST ACT, 2017 - New section inserted.
September 1, 2018 Act Rules GST

Utilisation of input tax credit. - Section 9A of the UTGST Act, 2017 - New Section inserted.
September 1, 2018 Act Rules GST

Payment of tax. - Section 9 of the UTGST Act, 2017 as amended.
September 1, 2018 Act Rules GST

Levy and collection. - Section 7 of UTGST Act, 2017, as amended
September 1, 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 1, 2018 Case Laws Income Tax

Principle of grossing up u/s 195A - TDS u/s 195 - the obligation to pay the tax is on the University of Warwick and since the assessee in terms of the agreement agreed......
September 1, 2018 Case Laws Income Tax

Refund of Tax - a deemed acceptance of the return of income furnished by the assessee stands and holds good and consequently, any tax paid either along with the return......
September 1, 2018 Case Laws Income Tax

Transfer pricing adjustment - The mandate of the CBDT circular is that the Assessing Officer should make a reference to the Transfer Pricing Officer - There is no......
September 1, 2018 Case Laws Income Tax

The preoperative expenses are all generally revenue expenditure and by applying a wrong test, which is not the decisive test, the Authorities had concurrently committed.....
September 1, 2018 Case Laws Income Tax

CIT-A having struck down the action of the AO in taxing short term capital gains, had proceeded to make some observations, to somehow bring to tax the short term capital....
September 1, 2018 Case Laws Income Tax

If the AO is allowed to reopen the assessment after the order of the CIT(Appeals), then the tax payers may not have confidence on the judicial system of this country.
September 1, 2018 Case Laws Income Tax

TDS u/s 195 - remittance of USD 14,000 towards “training fees” - India-USA Tax Treaty - Foreign entity is not having P.E. in India - It is not a case of “make available”....
September 1, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - All indications were that the assessee used money for its own purposes as it did by advancing substantial amounts enjoying the profits of.....
September 1, 2018 Case Laws Income Tax

Withholding tax credit deducted by US based subsidiary of the assessee company in USA on payment of interest loan - Indo-US DTAA - If the TDS certificate is produced by.....
September 1, 2018 Case Laws Customs

Valuation of imported goods - Chartered Engineer’s report, admits that goods imported by appellant are only scrap but scrap was in the kind of ‘Tread’, ‘Taste’, and......
September 1, 2018 Case Laws Customs

Project Import - benefit of concessional rate of duty - the appellants had registered the contract before clearance of the warehoused goods and hence they are eligible......

1 ....75 76 77 787980 81 82 83........ 139

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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: Merger of two GSTIN in the same State - Procedure to be followed

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...

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...