Home Highlights January 2014 Year 2014 This

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1. Capital gain computation - real owner of asset - the land was purchased in the individual name of the assessee, and not as director of the company. Funds for the purpose...

2. Capital gain arising on transfer of land - STCG arising out of the transfer of non-agricultural land - real owner - The appellant asserts that the land was purchased on...

3. Restoration of name of Company - Aggrieved person is Income Tax Department - The instant application would not lie under section 252(3) of the Companies Act, 2013;...

4. Restoration of name of the Company in the Register of Companies - The Registrar of Companies, the respondent herein, is ordered to restore the original status of the...

5. When Customs could detect the mis-declaration simply by examining the weight of the consignment with respect to declaration made, it could have been possible for Courier...

6. Import and export of vaccines in relation to COVID-19 through Courier - In order to facilitate the import/ export of vaccines in relation to COVID -19 through Courier,...

7. Levy of penalty u/s 112A on the courier service - Seizure of demonetised Indian currency - wrong declaration in relation to an Airway Bill due to which demonetised...

8. Transshipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019

9. Courier Imports and Exports (Clearance), Amendment, Regulations, 2019 - Form Courier Shipping Bill –V

10. Nature of land sold - agricultural land or capital asset - the land is not subjected to any conversion as non-agricultural land by the assessee or any other concerned...

11. Nature of land sold - Capital asset u/s 2(14) or agricultural land - If both the conditions are present then it would not be agricultural land and would be treated as...

12. Gain/loss on sale of shares - legal nature of the transaction - As per companies Act shareholder and company both are two separate legal person capable of holding...

13. Capital gains - nature of land sold - land converted into a barren land to establish an industrial estate - land sold by the assessee through sale deed in favour of...

14. TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these...

15. “Vanishing companies” can only be listed companies; so far 161 “vanishing companies” have been traced