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Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

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Showing 7101 to 7150 of 7249 Records

1 ....139 140 141 142143144 145

January 8, 2019 Case Laws Income Tax AT

Addition on account of interest income u/s 56 - The CIT(A) has rightly held that interest income to be of capital nature linked with the process of setting up of its......
January 8, 2019 Case Laws Income Tax AT

TDS u/s 194H - payment of commission of the retailers/dealers of SIM cards - It is only for the sake of completeness of the entries in the books, the commission is......
January 8, 2019 Case Laws Income Tax AT

Exemption u/s 54F - he meaning of “net consideration” as regards Section 54F(1) is not governed by the meaning of “full value of consideration” as mentioned in Section 50C.
January 8, 2019 Case Laws Income Tax AT

Delay in filing the TDS returns - Penalty u/s. 271F - delay in remitting the TDS amounts to the Government account and consequential delay in filing the returns -......
January 8, 2019 Case Laws Companies Law Tri

Authority of statutory auditor to function in the company whose relative or partner is holding any security or interest of the company - The auditor directed to......
January 8, 2019 Case Laws Customs HC

Jurisdiction - authority of Director General of Foreign Trade (DGFT) to exercise powers u/s 3 of the Act - converting certain items from “free” to “restricted” -......
January 8, 2019 Case Laws Customs AT

Import of restricted item or not - used machine tools and unmachined tools - Nothing has been brought on record to prove that “hand tools” are not equipment and are not.....
January 8, 2019 Case Laws Insolvency and Bankruptcy HC

Consideration of resolution plan - The decision as to whether the respondent banks require to support a resolution plan proposed by the petitioner is a matter of their......
January 8, 2019 Case Laws Service Tax HC

Validity of Notification dated 13.4.2017 - liability of importer to make payment of service tax in respect of ocean freight - HC stayed the further proceedings pursuant to the SCN
January 8, 2019 Case Laws Service Tax HC

Simultaneous Penalty u/s 76 and 78 of FA - The entire tax along with interest and penalty at 25% of tax demand is paid immediately upon issue of SCN and before......
January 8, 2019 Case Laws Service Tax AT

Once such personnel have to function under the overall supervision, control and management of the client, the appellant is only providing services of Manpower Supply -......
January 8, 2019 Case Laws Service Tax AT

Classification of services - work contract for transportation of coal from mining area - the activity of loading/ unloading mechanically or otherwise is in our view, is.....
January 8, 2019 Case Laws Service Tax AT

Valuation - inclusion of discount allowed by the IGL to DTC - discount was in fact in lieu of renting of immovable property to M/s IGL by the DTC - liability of service tax confirmed.
January 8, 2019 Case Laws Central Excise AT

Demand on job work activity undertaken by the Appellant - the benefit of exemption notification cannot be denied to an assessee on the ground of non-following the procedure
January 8, 2019 Case Laws Central Excise AT

Reversal of CENVAT Credit - the Adjudicating Authority has failed to interpret Rule 6(3) CCR properly while confirming the impugned demand. - the demand at 10% /8% as......
January 8, 2019 Case Laws Central Excise AT

Classification of goods - Hand-free Flushing Systems for Urinals & WC - ROM application on classification allowed. - The products are classifiable under Chapter Heading No.8481
January 8, 2019 Case Laws VAT and Sales Tax HC

Once the penalty notice has been found to be wanting in ingredients of offence, that is absence of charge of intention to evade tax, there did not exist any room to......
January 7, 2019 Case Laws Income Tax HC

Exemption u/s 11 - charitable activity - Assessee failed to intimate the changes made in object clause to CIT(Exemptions) - The additional objects were also in the......
January 7, 2019 Case Laws Income Tax AT

TDS u/s 192 - The obligation of the Assessee u/s. 192 is only to make bonafide estimate of income of his employee under the head salaries. Such obligation cannot be......
January 7, 2019 Case Laws Income Tax AT

Deduction u/s.80IC - CIT(A) has correctly applied the test of new machinery vis-à-vis old machinery in the year of the formation of the new undertaking i.e. the year one....
January 7, 2019 Case Laws Income Tax AT

Charitable activity - exemption u/s. 11 & 12 - the expression 'charitable purpose', as defined in section 2(15) cannot be construed literally and in absolute terms. It......
January 7, 2019 Case Laws Income Tax AT

Re-assessment is carried out for the benefit of the Revenue and not the assessee. In such re-assessment proceedings, the assessee cannot raise fresh independent claims......
January 7, 2019 Case Laws Income Tax AT

Validity of the assessment u/s 143(3) - period of limitation - The department did not explain the reasons for service of the said notice and the assessment order with 9.....
January 7, 2019 Case Laws Income Tax AT

Penalty u/s 271D - receipt of loan / deposit in violating of section 269SS - Assessing officer had not recorded any satisfaction regarding the penalty proceedings u/s......
January 7, 2019 Case Laws Income Tax AT

Deduction u/s 80IA - If the scrutiny assessment results in to positive income it is obligation on the part of the AO to allow all the statutory deductions including the.....
January 7, 2019 Case Laws Income Tax AT

Levy of penalty u/s 271D - Cash loans from close relatives cannot be said to fall within the mischief of section 269SS of the Act, as near/close relatives cannot be said....
January 7, 2019 Case Laws Income Tax AT

Addition u/s 68 - exemption u/s 10(38) - allegation of bogus long term capital gain - although the appreciation is very high, the shares were traded on the National......
January 7, 2019 Case Laws Income Tax AT

Deduction u/s 37 - Provision for exepenses - in order to derive the true net profit in project completion method it is necessary to show these estimated expenditures,......
January 7, 2019 Case Laws Income Tax AT

Loss incurred on sale of shares of subsidiary company - CIT(A) was not justified in holding that the loss incurred on sale of shares of subsidiary companies is a capital....
January 7, 2019 Case Laws Income Tax AT

Unexplained share capital u/s 68 - the Revenue cannot be held to be an aggrieved party once CIT(A) has deleted the impugned addition based on Assessing Officer favourable remand report.
January 7, 2019 Case Laws Income Tax AT

Charitable activity - grating exemption u/s 10(23C)(vi) - exemption u/s 11 - The cars are used for the purpose of the assessee’s regular activity and the department did.....
January 7, 2019 Case Laws Income Tax AT

Addition u/s 68 - unexplained cash deposits - since no books of account are maintained in the ordinary course of business of the assessee, no such addition u/s 68 of the Act is tenable.
January 7, 2019 Case Laws Income Tax AT

TDS u/s 194I - Their remains no ambiguity that the assessee was not liable for deduction of TDS u/s 194-I of the Act on the payment made to the Foreign Shipping......
January 7, 2019 Case Laws Customs AT

Smuggling - Gold - the department could not adduce any evidence whatsoever to prove that the said two gold bars were smuggled in the two countries. Therefore, the......
January 7, 2019 Case Laws Service Tax AT

Non-payment of service tax - payment made on being pointed out - suppression of facts or not - the burden of proving the alleged suppression is on the Department and the....
January 7, 2019 Case Laws Central Excise AT

Classification of goods - Bilas Pan Sughandh - the product is pre-dominantly classifiable under 2106 9070 as ‘churan for pan’ and not under 2008 9999.
January 7, 2019 Case Laws Central Excise AT

Manufacture of bearings and supply to various wind mill manufacturers - a bearing is a part of wind mill, the place of use becomes irrelevant as the exemption is......
January 7, 2019 Case Laws Central Excise AT

Reversal of cenvat credit while claiming Exemption from duty - unutilized cenvat credit - Rule 11(3) - the provision of reversal of the credit is provided only in......
January 7, 2019 Case Laws Central Excise AT

Clandestine removal - demand has been confirmed on the basis of entries in spiral note book recovered - It is well settled law that only on the basis of statements, huge....
January 7, 2019 Case Laws Central Excise AT

Demand of duty - Restaurant Business - preparation and sale of Indian, Continental, Fast food, Desserts, Biscuits, Cake, Chocolate, etc. - food items consumed in in the.....
January 7, 2019 Case Laws Central Excise AT

Waste product or not - gad, sludge, acid oil and spent earth, etc. - cannot be considered to be manufactured excisable goods. - The same were merely waste and thus......
January 5, 2019 Case Laws Income Tax HC

Reopening of assessment - There was a specific information available with the authorities. The reasons to believe had been properly understood by the authorities and......
January 5, 2019 Case Laws Income Tax HC

Penalty u/s 271B - failure to file the audit report - sthe explanation offered by the assessee can be accepted as a reasonable cause for his failure to file the audit......
January 5, 2019 Case Laws Income Tax HC

Profit on the sale of agricultural land - merely because for whatever reason, the assessee has earned sufficiently huge amount of profit cannot be a ground to treat the.....
January 5, 2019 Case Laws Income Tax AT

Deduction u/s. 35D - eligibility - Share Issue Expenditure - Once the assessee is claiming that there was an expansion of industrial undertaking, onus lies on the......
January 5, 2019 Case Laws Income Tax AT

Addition u/s 68 - Rejection of claim of LTCG - the transactions of the assessee were bonafide and genuine and therefore the AO was not justified in rejecting the......
January 5, 2019 Case Laws Income Tax AT

Disallowance on account of Sponsorship of Doctor’s Overseas Tours - there is no need to make the said disallowance simply because in some other case, a disallowance made....
January 5, 2019 Case Laws Income Tax AT

Capital gain - tax liability - transfer u/s 2(47) of asset - the assessee neither received any consideration nor possession is handed over to the GPA holder, therefore,.....
January 5, 2019 Case Laws Income Tax AT

Charging of interest u/s 234B for non payment of advance tax - assessment framed u/s 147 - additions made towards unexplained - Liability of interest confirmed.
January 5, 2019 Case Laws Income Tax AT

Addition on the basis of cheques found during survey u/s 133A - Since the validity period of six months from the date of issuance of cheques has already been expired, no....

1 ....139 140 141 142143144 145

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