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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 4751 to 4800 of 6921 Records

1 ....92 93 94 959697 98 99 100........ 139

September 2, 2016 Case Laws Income Tax

Disallowance on account of loss from house property - joint ownership with the wife - assessee claimed that the installments towards the repayment of the loan taken from....
September 2, 2016 Case Laws Income Tax

Without using the services of the directors, the key decisions of the business cannot be taken. Therefore, it is essential to give remuneration as per Rules and......
September 2, 2016 Case Laws Central Excise

Cenvat credit - service tax on rent for its corporate /head office at Delhi - nexus with the manufacture of the finished goods - Since the demand has been confirmed by......
September 1, 2016 News Service Tax

Coercive action including threat of arrest against officials for recovery of alleged service tax dues - power and jurisdiction of DGCEI
September 1, 2016 Case Laws Service Tax

Coercive action including threat of arrest against officials for recovery of alleged service tax dues - power and jurisdiction of DGCEI - The DGCEI acted with undue......
September 1, 2016 Case Laws Service Tax

As the principal manufacturer is availing benefit of exemption on the manufacture of “Jute Loom Machine” on job work by the applicant, benefit of service tax exemption......
September 1, 2016 Case Laws Service Tax

Exemption from service tax - no differentiation made on Government and Non-Government railway for providing exemption – exemption available on Construction of railway......
September 1, 2016 Case Laws Service Tax

When the Balance sheet entries and the value as reflected in ST-3 returns are based upon different accounting system, and when the entire value stands reflected in the......
September 1, 2016 Case Laws Central Excise

Since the appellant has already paid the duty on the entire quantity cleared, which include free supply quantity and now demanding duty again on quantity discount would.....
September 1, 2016 Case Laws Central Excise

Cenvat credit - rejected/returned goods - credit took on the RBA series invoices and linked to their own original invoices reference - assessee failed to establish or......
September 1, 2016 Case Laws Central Excise

Demand - duty on difference between finished goods reported in their 3CD returns and the RG-1 daily stock account - less quantity of clearance has been shown in their......
September 1, 2016 Case Laws Central Excise

Remission of duty payable on 4082 MTs of molasses - deteriorated due to auto-combustion and ultimately became unfit for consumption - demand of duty set aside - AT
September 1, 2016 Case Laws Income Tax

Applicability of Article 8 visavis Article 24 of DTAA - income assessable to tax at Singapore on the basis of accrual or remittance - The contention of the revenue that.....
September 1, 2016 Case Laws Income Tax

Exemption u/s 11 - Section 13(1)(c) of the Act does not prohibit normal transactions between the trust and the persons referred to in sub-section (3) of the Act. What is....
September 1, 2016 Case Laws Income Tax

Tribunal was right in law in deleting the addition made on account of difference in stock statement as furnished before the bank as compared to shown in books of account - HC
September 1, 2016 Case Laws Income Tax

The matter regarding installation PE is to be verified by AO. If AO reaches a conclusion that there was installation PE, then the income has to be attributed considering....
September 1, 2016 Case Laws Income Tax

Repossession of assets given on hire purchase - loss incurred by the assessee due to sale of repossessed assets are allowable as business loss - AT
September 1, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - salary that was omitted to be declared in the return of income - assessee cannot be made liable for penalty as there is a bona fide mistake of......
September 1, 2016 Case Laws Income Tax

Where there is no evidence of receipt of consideration over and above declared by the assessee and the assessment is either completed u/s 143(3) or even u/s 148 based on....
September 1, 2016 Case Laws Income Tax

Deemed dividend as per section 2(22)(e) - when the assessee borrowed the money from the M/s. Chaitanya Packagings (P) Ltd. the creditor company i.e. M/s. Chaitanya......
September 1, 2016 Case Laws Income Tax

Penalty u/s 271B - Failure to get the books of accounts audited u/s 44AB - assessee was himself ill due to which he could not maintain essential books, hence same......
September 1, 2016 Case Laws Income Tax

Rate of tax under Indo-Russia DTAA - No case has been made out by the A.O. to show that Section 115A and Section 9(1)(vii) are not applicable in the present case as per.....
September 30, 2015 Circulars Income Tax

Returns of income due to be E-filed by 30th September, 2015 may be filed by 31st October, 2015 in cases of Income-tax assessees of the State of Gujarat.
September 30, 2015 Circulars Income Tax

Returns of income due to be E-filed by 30th September, 2015 may be filed by 31st October, 2015 in cases of Income-tax assessees of the State(s) of Punjab and Haryana and....
September 30, 2015 News Indian Laws

Declaration for No TDS - Government Simplifies the Format and Procedure for Self Declaration in form No.15G or 15H to Reduce the Cost of Compliance and Ease the Compliance Burden
September 30, 2015 Case Laws Service Tax

Refund claim - service tax was paid cum-tax computation - It, therefore, does not alter the origin of the funds utilized for discharge of tax liability - viz. from the....
September 30, 2015 Case Laws Service Tax

Application for Modification / Rectification of mistake in the stay order - it was contended that services were rendered outside India and no part of the service was......
September 30, 2015 Case Laws Service Tax

Commercial Training or Coaching Services - There is nothing to even suggest that the appellant was deliberately causing delay to take advantage of time-bar - substantial....
September 30, 2015 Case Laws Service Tax

GTA service - during the period in dispute the appellants were unregistered partnership firm and the unregistered partnership firms were brought into service tax net......
September 30, 2015 Case Laws Central Excise

CENVAT Credit - Whether the respondents are entitled to Cenvat credit of Education cess and Secondary & Higher Education cess when inputs are supplied by 100% EOU -......
September 30, 2015 Case Laws Central Excise

Penalty under Rule 26 of the Central Excise Rules 2002 - Purchase of clandestinely cleared goods - incriminating documents were recovered from the appellant's office -......
September 30, 2015 Case Laws Central Excise

Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared....
September 30, 2015 Case Laws Central Excise

Suo moto availment of credit - whether suo motu re-credit of the credit already reversed is permissible and no refund claim is required to be filed - correction of......
September 30, 2015 Case Laws Central Excise

Manufacture - Immovability - office furniture systems and work stations - assessee failed to justify that the items are immovable property - demand confirmed - AT
September 30, 2015 Case Laws Customs

Undue benefit of Target Plus Scheme (TPS) - Export of cut and polished diamonds (CPD) without value addition - warehousing of imported CPD - it is alleged that after......
September 30, 2015 Case Laws Customs

Served From India Scheme - SFIS scrip should not allowed to be used for payment of customs duty on the Restricted goods i.e. on Radars, Navigational Equipments, VHF &......
September 30, 2015 Case Laws Customs

Maintainability of appeal before tribunal - Seizure of goods - Section 110(A) - Two member bench disagrees with the decision of larger bench - matter referred to the......
September 30, 2015 Case Laws Customs

Classification of product – basmati Rice or Not – Nowhere in DGFT Policy, it was mentioned that if grain size restrictions were satisfied then Agmark authority’s opinion....
September 30, 2015 Case Laws Customs

Once the fuel oil contained in the bunker i.e., engine room tanks, falls within the ambit of sub para (b), as a natural corollary the same would be classifiable along......
September 30, 2015 Case Laws Income Tax

Sale of self-developed technical know-how - whether chargeable to tax - AO held as revenue receipt - ITAT held that appellant was liable for capital gains tax in view of....
September 30, 2015 Case Laws Income Tax

Addition received as advance for sale of property - there is no evidence why the deal did not mature. How the amounts were returned whether any receipts were taken or......
September 30, 2015 Case Laws Income Tax

Payment of roaming charges does not fall under the ambit of TDS provisions either u/s 194C / 194I or 194J and hence we have no hesitation in directing the Learned......
September 30, 2015 Case Laws Income Tax

TDS u/s 192 - on the payment made to the seconded employees from the assessee’s subsidiary company - matter remanded back to verify - whether the tax has been duly......
September 30, 2015 Case Laws Income Tax

Exemption u/s 11 - application of capital gains arising out of disposal of investments - There is no condition that capital asset should be held till the end of the......
September 30, 2015 Case Laws Income Tax

Stay of recovery of tax demand - AO stay asking to the assessee to pay 50% of the outstanding demand in 18 equal monthly instalments. - the assessee has not complied......
September 30, 2015 Case Laws Income Tax

Income from house property v/s business income -Management fee (Royalty) received from Kamat Hotels (I) Ltd. is liable to be assessed as ‘business income’. - AT
September 30, 2015 Case Laws Income Tax

Interest payable u/s 234B for the purpose of adjustment against the tax paid u/s 140A has to be computed with respect to assessed tax determined on the basis of total......
September 29, 2015 Case Laws Service Tax

Appellant were under a genuine misconception that turnkey projects, i.e. Works Contract projects were not leviable to the service tax as Works Contract came into the......
September 29, 2015 Case Laws Central Excise

Since Commissioner (Appeals) has not followed the law declared by the Larger Bench, exemplary cost of ₹ 2500/- imposed for burdening the appellant for unnecessary.....
September 29, 2015 Case Laws Central Excise

Denial of rebate claim - export of duty paid goods (Sugur) from warehouse - petitioner has not proved by adducing satisfactory documentary evidence that the goods......

1 ....92 93 94 959697 98 99 100........ 139

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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...

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H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

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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...

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

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

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

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 ...