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Highlights / Annotations / Catch Notes For January of 2019

Home Highlights January January 2019 Year 2019

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Showing 151 to 200 of 605 Records

1 2 345 6 7 8........ 13

January 23, 2019 Case Laws Income Tax

Since the employer having shown the amount in the salary slip of the employee and retained the same with the employer; it becomes an income includable u/s 2(24)(x) -......
January 23, 2019 Case Laws Income Tax

Condonation of delay of 37 days in filing the return (ITR) - difference of opinion between the auditor and the auditee - genuine hardship - delay of 37 days in filing......
January 23, 2019 Case Laws Income Tax

Tribunal has statutory power to recall its order if it is satisfied that the respondent has failed to appear before it for sufficient cause, at the time of hearing and......
January 23, 2019 Case Laws Income Tax

Interest income - Addition u/s 56 - The action of the CIT(A) confirmed, in upholding the action of AO to reduce interest income arising from deposits placed with SBI out....
January 23, 2019 Case Laws Income Tax

Ad-hoc disallowance made @20% under the heads of i) Travelling Expenses ii) Vehicle Expenses and iii) Repair and Maintenance Expenses - In following the rule of......
January 23, 2019 Case Laws Income Tax

Registration u/s.12AA - the assessee Trust has objects which are both charitable and religious in nature - assessee Trust is a composite Trust and not purely for......
January 23, 2019 Case Laws Income Tax

Depreciation on intangible asset representing acquisition of business contract - assessee has also acquired contractual rights which, no doubt, is a valuable commercial.....
January 23, 2019 Case Laws Income Tax

Deduction u/s 10A - setting–off losses relating to other non–eligible units - the stage of deduction would be while computing the gross total income of the eligible......
January 23, 2019 Case Laws Income Tax

Allowability of sales promotion expenses - abnormal increase in expenditure - expenses were incurred on travel and hospitality of the Doctors and medical professionals -....
January 23, 2019 Case Laws Customs

Condonation of delay - there was a deliberate attempt to mislead the Tribunal by blatant statements of falsehood. The appellant had also sought to file an appeal from......
January 23, 2019 Case Laws Service Tax

Quantum of penalty u/s 78 of FA - the facts of the case have not fully convinced us to waive the entire penalty, as there has been chronic default committed by the......
January 23, 2019 Case Laws Service Tax

Refund claim - once the duty is paid under protest then as per the proviso to Section 11B, the limitation of one year will not apply - the impugned order rejecting the......
January 23, 2019 Case Laws Service Tax

Unless such testing including stability tests and validation tests are conducted the product cannot be marketed at all. Therefore, no service tax can be leviable......
January 23, 2019 Case Laws Service Tax

Valuation - Consulting Engineering Services - deduction of reimbursement and accommodation charges - inclusion of Withholding tax / TDS - the entire show-cause notice is....
January 23, 2019 Case Laws Service Tax

Classification of services - Construction of Residential Complex Service or not - Revenue failed to establish that there were common facilities such as Park, Lift,......
January 23, 2019 Case Laws Service Tax

Reverse Charge Mechanism - Intellectual property services - import of service - The tax liability on the value of ‘intellectual property services’ is required to be......
January 23, 2019 Case Laws Service Tax

Reverse charge mechanism - import of services - the exchange rate at which the payment was remitted to the overseas entity alone could be applied. The demand of tax on......
January 23, 2019 Case Laws Service Tax

Valuation - inclusion of ‘written off dues’ in assessable value - Debit notes imply the intent to withhold the value therein from the monetary consideration and the......
January 23, 2019 Case Laws Service Tax

Collection of service tax when activity was not liable to tax - the appellant has to deposit the amount collected from its clients u/s 73A(2) and cannot use CENVAT......
January 23, 2019 Case Laws Service Tax

Refund of unutilized CENVAT Credit - the services like outdoor catering or rent-a-cab to pick-up and dropping of the employees, would be eligible for credit - refund......
January 23, 2019 Case Laws Service Tax

Business Auxiliary Services - Commercial concern or not - the activity undertaken by the appellants are certainly not on a small scale to be held to be a proprietorship.....
January 23, 2019 Case Laws Service Tax

CENVAT Credit - the furniture purchased by the appellant for its business purpose, though is not confirming to the definition of capital goods, but the same should be......
January 23, 2019 Case Laws Central Excise

SSI Exemption - use of brand name of others - Revenue have adduced no evidence to Show that the said brands had acquired such reputation so as to be identified with the.....
January 23, 2019 Case Laws Central Excise

Clandestine manufacture and removal - Mere doubts or allegations made on the frivolous grounds and on the unfounded basis of belief by the officer, cannot be adopted to.....
January 23, 2019 Case Laws Central Excise

100% EOU - Failure to comply with the conditions is to be visited with the recovery of duty as undertaken in the bond. The provisions of section 11A of Central Excise......
January 23, 2019 Case Laws Central Excise

Demand of duty - That is a clear articulation of the intent. The lure of revenue maximization that may have motivated the initiation of proceedings cannot support the stated intent.
January 23, 2019 Case Laws VAT and Sales Tax

Best Judgement Assessment - The assessee would not keep the entire details of suppression available for detection. - There is a definite pattern of suppression......
January 22, 2019 Notifications FEMA

Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) (Amendment) Regulations,......
January 22, 2019 Case Laws GST

Transmission or distribution for electricity - scope of composite supply in GST era - the services provided by the petitioner are in the nature of composite supply in......
January 22, 2019 Case Laws GST

Transmission or distribution for electricity - Scope of bundled service - Service tax under negative list era - all the services are naturally bundled in the ordinary......
January 22, 2019 Case Laws GST

Nature and classification of supply of service - adoption and implementation of AM’s advertising policy, conducting sales promotion through exhibition trade, liaising......
January 22, 2019 Case Laws GST

Nature of supply of service - Support services or Intermediary service - applying the test mentioned in the Education Guide, held that, applicant is not a person who......
January 22, 2019 Case Laws Income Tax

Liability to pay interest u/s 234B(2A) - retrospective legislation - sub-section (2A) to Section 234B would be applicable to all proceedings in which orders are pending.....
January 22, 2019 Case Laws Income Tax

Addition u/s 68 - unexplained money receipt in the form of share capital/share premium - The reasoning given is contrary to human probabilities, for in the normal course....
January 22, 2019 Case Laws Income Tax

Constitutional validity - Section 80A(5) bars and prohibits the assessee from claiming the deduction u/s 10A and 10B and Chapter VIA if no such claim was made in the......
January 22, 2019 Case Laws Income Tax

Disallowance on account of Director’s commission/bonus - He was not a shareholder when the bonus/commission was paid to him and once he is not a shareholder and......
January 22, 2019 Case Laws Income Tax

Reopening of assessment - The ‘reason to believe’ recorded cannot be set aside on the basis of the appellate order in the case respondent-assessee making substantive......
January 22, 2019 Case Laws Income Tax

Reopening of assessment - Explanation 1 would not apply as all primary facts were disclosed, stated and were known and in knowledge of the Assessing Officer. Further,......
January 22, 2019 Case Laws Income Tax

Character of income - accrual of income - The cumulative effect of Section 145A(b) and Section 56(2) (viii) would be that any interest received on compensation or on......
January 22, 2019 Case Laws Income Tax

Estimation of income - AO has taxed the entire receipt from fish crates as income - the depreciation on crates and the interest attributable to acquiring the fish crates....
January 22, 2019 Case Laws Income Tax

Eligible for exemption u/s. 11 or 10(23C) - the dominant object of the assessee is to only develop the game of the cricket and not to carry any business activity......
January 22, 2019 Case Laws Income Tax

Disallowance of deduction u/s 48(i) - computation of capital gain - the expenditure incurred is wholly and exclusively in connection with the transfer of shares of the......
January 22, 2019 Case Laws Income Tax

Condonation of delay in filing an appeal - levy of Late filing fees u/s 234E - intimations issued u/s 200A - delay condoned.
January 22, 2019 Case Laws Income Tax

The penalty U/s 271AAB is sustained to the extent of cash found during the course of search and penalty is hereby directed to be deleted on rest all items of surrender......
January 22, 2019 Case Laws Income Tax

A mere fall in the GP Rate could only be a ground for making further in-depth inquiries but could not be by themselves a ground for rejection of books of account since......
January 22, 2019 Case Laws Customs

Valuation of imported goods - importer has submitted many documents to substantiate the value. Merely because the assessee failed to submit any payment certificate or......
January 22, 2019 Case Laws Customs

Valuation of imported goods - addition of royalty charges to value of imported goods in terms of Rule 9(1) (c) of Valuation Rules, 1988 and 10(1) (c) of the Valuation......
January 22, 2019 Case Laws Customs

Import of ‘coconut oil’ against advance licence under the ‘Duty Exemption Entitlement Certificate’ - The license does not bar the import of ‘raw coconut oil’; neither......
January 22, 2019 Case Laws Customs

Valuation of imported goods - It is not the case of revenue that it is either a Hawala transaction or remittance of additional consideration by the respondent to the......
January 22, 2019 Case Laws Customs

Import of Off Grade Copper Cathode under Advance Authorization - The phrase “before making the shipment” is only to be interpreted as before making the first export......

1 2 345 6 7 8........ 13

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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