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Highlights / Annotations / Catch Notes For the Day 26

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August 26, 2019 Case Laws GST

Service Tax audit(C&AG Audit) of a private agency - as per Section 174(2) of CGST Act, there was no saving of Rule 5A of STR in such manner that fresh proceedings for......
August 26, 2019 Case Laws GST

Demand of Interest - delayed payment of GST for seven months - difficulty in utilizing the Input Tax credit due to technical glitch - it would be appropriate to leave it....
August 26, 2019 Case Laws Income Tax

Disallowance based on third party information gathered by Investigation Wing of the Department - AO denied opportunity of cross examination - High Court affirmed the......
August 26, 2019 Case Laws Income Tax

Addition u/s 69A - unexplained money - the evidence placed before the AO clearly indicated that Mr. Chaturvedi confirmed that the draft was given by him to the Assessee.....
August 26, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - reply to the audit objections - in fact AO applied his mind to the audit party objection and formed a clear opinion that there is no......
August 26, 2019 Case Laws Income Tax

Validity of Declaration made under Income Declaration Scheme, 2016 (‘IDS’) - opportunity of hearing - misrepresentation or suppression of facts - there is no provision......
August 26, 2019 Case Laws Income Tax

Penalty u/s 271(1) (c) - limitation - service to CIT (Judicial) - the mandatory period of limitation u/s 275(1)(a) cannot be sought to be defeated by delaying the......
August 26, 2019 Case Laws Income Tax

Addition u/s 68 - alleged that loan transaction was accommodation entry - Two authorities and the Tribunal have evaluated each piece of evidence to conclude that this......
August 26, 2019 Case Laws Income Tax

Recovery proceedings - Sale of the attached property - the phrase “order giving rise to a demand” in Rule 68B to the Second Schedule of the Act should be read as the......
August 26, 2019 Case Laws Income Tax

Addition of interest on paid on loan - diversion of fund - if the business concern show profit at the end of the year, it is an added feature which proves that the......
August 26, 2019 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - non-disclosure of interest income was not deliberate rather banker of the assessee reported it belatedly - when the income was duly......
August 26, 2019 Case Laws Income Tax

Ad-hock disallowance of depreciation - non maintenance of log book - it was required to demonstrate that the vehicle has been used wholly and exclusively for the......
August 26, 2019 Case Laws Income Tax

Revision u/s 263 - limitation provide for passing of order - the delay involved in service was more than 9 months which is unreasonable and the department could not......
August 26, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - interest payment made to trust, who claimed exemption u/s 10(23C)(vi) - once the recipient had filed the returns of income by including the.....
August 26, 2019 Case Laws Income Tax

Late filing fee u/s 234E - if the TDS statements which have been filed earlier to 01.06.2015 then no fee is leviable u/s 234E
August 26, 2019 Case Laws Income Tax

Deduction u/s 10AA - splitting up and / or re-constructing of existing business - where an undertaking is established by transfer of employees from existing undertaking.....
August 26, 2019 Case Laws Income Tax

Remuneration to partners - increase / change the quantum of the salary/remuneration by a separate agreement or supplementary deed - validity of resolution increasing the....
August 26, 2019 Case Laws Customs

Refund claim - requirement of re-assessment order of bill of entry - time limitation - As per Chapter 14 of the Customs Manual, Section 27 of the Customs Act, 1962 deals....
August 26, 2019 Case Laws Customs

Smuggling - Seizure of goods - place of origin of Betel Nuts - The report of the ARDF has been held to be not reliable in as much as it could not be shown with any......
August 26, 2019 Case Laws Customs

Compliance of obligation u/s 34 and 35 of the Customs Act - exempt or nil rate of duty - importing non dutiable goods does not give an importer a licence to violate or......
August 26, 2019 Case Laws Customs

Liability of redemption fine when goods are confiscated - redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means......
August 26, 2019 Case Laws Companies Law

The clients trading on the NSEL platform did not invest with the NSEL in form of Fixed Deposits, equity or debentures of NSEL but they traded commodities on the platform....
August 26, 2019 Case Laws Insolvency and Bankruptcy

Application u/s 7 of the I&B Code - Mere pendency of the case before the DRT for adjudicating of such disputed amount cannot be a ground to reject the application u/s 7.....
August 26, 2019 Case Laws Money Laundering

Offence under PMLA - pre-arrest bail seeked in the case of M/s INX Media Pvt. Ltd. - I have pondered over this matter for long and after weighing the pros and cons, as......
August 26, 2019 Case Laws Service Tax

Valuation - nature of pre-pay penalty towards foreclosure of home loan - The contract specifies a charge levied for exercising the option the said charge cannot be......
August 26, 2019 Case Laws Service Tax

Export of services or not - place of consumption of services - the customers of foreign entity are located in India and assessee are receiving the commission in respect.....
August 26, 2019 Case Laws Service Tax

Valuation - nature of pre-pay penalty towards foreclosure of credit facility (loan) - in the nature of interest or not - The charges which were collected towards the......
August 26, 2019 Case Laws Service Tax

Manpower Recruitment or Supply Agency Service or not - The appellants get paid if they pack the meters as per the specifications on per piece basis - There is nothing in....
August 26, 2019 Case Laws Service Tax

Extended period of limitation - the appellant could have been under a bona fide belief that neither service tax was required to be collected from the main contractor nor....
August 26, 2019 Case Laws Service Tax

Quantification of service tax liability - commissioner has not considered the submissions, accounting practices of the appellant and the agreements in totality - Matter remanded back.
August 26, 2019 Case Laws VAT and Sales Tax

Refund claim - DVAT Act, 2004 - The refund due could not have been stopped by creating a fresh demand pursuant to such reassessment exercise - In case of failure to pay.....
August 26, 2019 Case Laws Income Tax

Condonation of delay - merit of the case - It is not completely forbidden to have a cursory look and have a birds eye view qua merits of the matter while testing whether....
July 26, 2019 Case Laws GST

Exemption from GST - services for the management of Non-Network Tanker with the help of GPRS system at Nagpur - pure services - NESL is an authority with the control or.....
July 26, 2019 Case Laws GST

Compensation and interest towards the substantial delay in making payment of the refund of the Integrated Tax paid on the export of goods - Government liable to pay......
July 26, 2019 Case Laws GST

Levy of GST - taxability of subscription/contribution to National Institute of Bank Management - contributions received by the applicant from the RBI and other Public......
July 26, 2019 Case Laws GST

Classification of supply - delivery of goods (Maritime Products) to the owner of the ship proceeding to foreign port at the Indian port - supply from Bonded warehouse......
July 26, 2019 Case Laws Income Tax

TP Adjustment - exclusion of comparables - submission that "an identical transaction being conducted in an uncontrolled manner” overlooks the effect of the Tata brand on....
July 26, 2019 Case Laws Income Tax

Disallowance of business loss and unabsorbed depreciation of amalgamated company - once the scheme is sanctioned, the same would relate back to the appointed date of......
July 26, 2019 Case Laws Income Tax

Assessment u/s 153A - no incriminating material recovered against the Assessee during the search - addition based on statement alleging Assessee had issued cheques......
July 26, 2019 Case Laws Income Tax

Admission of additional evidence - Deduction u/s 54F - the evidences furnished are electricity bills, property tax receipts, inaugural photograph of house and the......
July 26, 2019 Case Laws Income Tax

Gain from sale of shares - STCG or business income - CBDT Circular No.6/2016 - it is not the case of the AO that the assessee was churning the shares, buying and selling....
July 26, 2019 Case Laws Income Tax

Addition on a/c of under valuation of closing stock - invoices of raw material are booked in the end of year against the material recd - it was demonstrated that the......
July 26, 2019 Case Laws Income Tax

Capital gain computation - FMV for determination of cost of acquisition in case of leasehold land - assessee’s leasehold right for a period of 90 years in question is a.....
July 26, 2019 Case Laws Income Tax

Penalty u/s 271-C - LTA exemption for TDS under head salary - High Court has admitted the question whether the Assessee is guilty of non deduction of tax at source or......
July 26, 2019 Case Laws Income Tax

Condonation of delay of 264 days - Penalty u/s 271(1)(c) - assessee has admitted the additional income conditionally and the department has levied the penalty inspite of....
July 26, 2019 Case Laws Customs

Validity of order if not signed by the officer who has held personal hearing - the same Officer, who held the personal hearing ought to have passed the impugned order......
July 26, 2019 Case Laws Customs

Penalty u/s 117 on Customs Broker and initiation of enquiry under 'Customs Broker Licensee Regulations, 2018 - petitioner ought to have been given a notice u/s 124(a) of....
July 26, 2019 Case Laws Insolvency and Bankruptcy

Maintainability of application under I&B Code - pre-existing dispute or not - It is clear that the claim means a right to payment even if it is disputed. Therefore,......
July 26, 2019 Case Laws Service Tax

Classification of services - supply of manpower services or not - an agreement for execution of various works for the principal–CPP wherein payment for such work is......
July 26, 2019 Case Laws Central Excise

Penalty - reversal of CENVAT credit when manufactured goods if exempt - The question of imposition of penalty also does not arise when admittedly the amount of cenvat......

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