Home Highlights August 2014 Year 2014 This

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1. Refund alongwith the interest - generation of e-way bill in the name of petitioner was a bona fide mistake or not - Apparently, courier receipt/invoice and eway bill,...

2. SSI exemption - Use of old shareholder's brand name - if the brand name were owned and used by the same company under the old management there is no need of transfer...

3. The assessee failed to file the original return of income, and the Assessing Officer initiated penalty proceedings for underreporting income. The assessee's authorized...

4. Penalty u/s 271(1)(c) - The Revenue may or may not agree with this understanding of law of the assessee but the fact that there can be a bona fide view to that effect...

5. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

6. The appellants challenged the order contravening FEMA for unauthorized direct investment outside India in an overseas JV not engaged in bona fide business activity. They...

7. Restoration of name of the Company on the Register of Companies maintained by the RoC - Though the impugned striking off the Company was in accordance with law, the...

8. Admissibility of TDS on tip to the employees - as the assessee acted in a bona fide manner therefore no penalty can be imposed on the assessee u/s 221 - HC

9. Long-term capital gains deduction u/s 54F can be claimed for investment in a residential property not solely owned by the assessee. The assessing officer's sole...

10. Penalty u/s 271B was levied on the assessee for failure to get accounts audited despite turnover exceeding prescribed limit u/s 44AB. The Assessing Officer relied solely...

11. Nature or receipt - goodwill for closing down own hospital - Addition u/s 28(1) or 28(IV) or capital receipt - The reasoning of the ld. CIT(A) that since the name of the...

12. Seeking cancellation of Name of another Company on the ground that it resembles the name of its company and its business - The Respondent no.3 is willing to cancel and...

13. The company failed to file financial statements and annual returns for five financial years from 2014 to 2018. Despite having assets worth Rs. 3 crores as of 2008, the...

14. Addition on account of diversion of income - The assessee is a simple dealer in grains and obviously does not have any big brand name of his own but simply purchasing...

15. Companies (Incorporation) Amendment Rules, 2020 - Reservation of name or change of name - Notification