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Highlights / Annotations / Catch Notes For January of 2019

Home Highlights January January 2019 Year 2019

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Showing 251 to 300 of 605 Records

1 ....2 3 4 567 8 9 10........ 13

January 19, 2019 Case Laws Income Tax

Reopening of assessment - the authority has not recorded proper satisfaction/approval, before issue of notice u/s. 148. AO has mechanically issued notice u/s. 148 of the....
January 19, 2019 Case Laws Income Tax

Addition made on account of difference in quantitative details - The assessee has made a mistake while preparing the quantitative information for the relevant assessment....
January 19, 2019 Case Laws Income Tax

If assessee is not an “eligible assessee” in terms of section 144C(15)(b), then AO is not competent to pass a draft assessment order u/s 144C and the final assessment......
January 19, 2019 Case Laws Income Tax

Disallowance in respect of waiver of interest on Government of India Loan - guarantee fee of LIC, u/s 41(1) - the stand of the department in earlier years is that the......
January 19, 2019 Case Laws VAT and Sales Tax

Issuance of Form F - Stock transfer or not - If regularly the goods are not offloaded at the agent’s premises or directly sent to the buyer that could be another pointer....
January 19, 2019 Case Laws VAT and Sales Tax

The burden of proving that the movement of goods was occasioned not by reason of sale is on the dealer and to discharge this burden he must furnish to the assessing......
January 19, 2019 Case Laws VAT and Sales Tax

Tribunal while remanding the matter to the Assessing Officer should have left the Assessing Officer free to come to his conclusion after taking into consideration all......
January 19, 2019 Case Laws VAT and Sales Tax

Denial of Issuance of statutory Form ‘C’ - inter-state purchases of goods - The respondent-State has not properly appreciated the difference between sale and agreement......
January 18, 2019 Notifications Insolvency and Bankruptcy

INSOLVENCY AND BANKRUPTCY BOARD OF INDIA (VOLUNTARY LIQUIDATION PROCESS) (AMENDMENT) REGULATIONS, 2019
January 18, 2019 Case Laws Income Tax

Undisclosed investments - Additions based on balance-sheet submitted to the Bank for obtaining loan - there is absolutely no error in law on the AO relying on the same......
January 18, 2019 Case Laws Income Tax

Disallowance of commission paid - the payments were made by an agent and there was no evidence to suggest that the assessee had made any illegal commission payment to Iraqi government.
January 18, 2019 Case Laws Income Tax

LTCG - the claim of exemption u/s 54F which was made in the assessment proceedings cannot be given to the assessee as the property has been purchased by the father of......
January 18, 2019 Case Laws Income Tax

Charitable activity u/s 2(15) - exemption u/s 10(23C)(iv) - benefit of section 11 - activities of the assessee also include providing of services such as accommodation,.....
January 18, 2019 Case Laws Income Tax

TDS u/s 195 - Disallowing assessee’s export commission payments on account of non-deduction of TDS thereby invoking sec. 40(a)(i) - Since there is no tax liability in......
January 18, 2019 Case Laws Income Tax

LTCG - The assessee is not entitled to claim of deduction u/s 54B/ 54F as the assessee has failed to deposit the unutilized amount of capital gains in the capital gains.....
January 18, 2019 Case Laws Income Tax

Reopening of assessment is not to review the assessment order passed under Section 143(3). Therefore, no reopening is permissible on mere change of opinion.
January 18, 2019 Case Laws Income Tax

When the assessee invests money in a property with an intention to hold it or enjoys the property and sells it for profit thereafter, then it is a case of capital......
January 18, 2019 Case Laws Income Tax

Status of the assessee - Association of persons OR firm - ITAT affirmed the status of the assessee as AOP - The registration as a firm, inclusive of all the entities......
January 18, 2019 Case Laws Income Tax

Penalty u/s 271D - Taking cash loans in violation of Section 269SS - To meet the financial requirements of repayment, for which the lenders were hard pressing, the......
January 18, 2019 Case Laws Insolvency and Bankruptcy

Corporate insolvency resolution process - period of limitation for filing an application - This claim was made initially in the year 2014 but was rejected - Therefore,......
January 18, 2019 Case Laws Customs

Valuation of imported goods - Cold Rolled Grain Oriented Electrical Steel Sheet - the provisions of Section 17(5) have not been complied with by the department and thus,....
January 18, 2019 Case Laws Customs

Valuation - determination of assessable value of export goods - The export goods namely, Iron Ore Fines, be assessed to duty, adopting the criteria of ‘Dry Weight’
January 18, 2019 Case Laws Money Laundering

Offence under PMLA - provisional attachment order - The present case is a classic example as to how the public money has been swindled by these groups and individuals.
January 18, 2019 Case Laws Service Tax

Any activity undertaken between DTA and EOU units cannot be considered as services rendered to any outsider, in fact it would amount to self service.
January 18, 2019 Case Laws Service Tax

Failure to discharge service tax - amount collected but not paid to the Government - The appellant had continuously failed to discharge the Service Tax even though they.....
January 18, 2019 Case Laws Service Tax

CENVAT Credit - Merely because the branch offices were not registered, hence, Cenvat credit availed on input services used for providing output services cannot be denied....
January 18, 2019 Case Laws Central Excise

CENVAT Credit - input - Linear Alkyl Benzene (LAB) - unless and until the Department was able to prove that in the final product the LAB was not used/utilized at all,......
January 18, 2019 Case Laws Central Excise

Classification of the goods - Branded Chewing Tobacco - the classification determined by both the sides are on assumptions and presumptions. -the benefit of doubt goes......
January 18, 2019 Case Laws Central Excise

The provisions of the statute does not offer room for any ambiguity that restoration of credit in the CENVAT credit account must be compensated with interest even if......
January 18, 2019 Case Laws Central Excise

Excisability/marketability - Revenue could not establish through evidences that the structures which came into existence at the site of thermal power station, are......
January 17, 2019 Case Laws GST

Profiteering - benefit of reduction in the GST rate not passed - base price of goods also increased - Respondent has violated the provisions of section 171 in as much as....
January 17, 2019 Case Laws Income Tax

TDS u/s 194C OR 194J - short deduction of TDS - placement fees / carriage fees paid to cable operators - the activities covered by Section 194C are more specific and the....
January 17, 2019 Case Laws Income Tax

Action against the employer u/s 276B - not depositing the tax deducted at source from the employee in the Government revenues, would amount to misappropriation of public....
January 17, 2019 Case Laws Income Tax

Deduction u/s. 80IA - nexus with business activity - The assessee having paid excess income tax, received refund with interest - Benefit of deduction allowed.
January 17, 2019 Case Laws Income Tax

Exemption u/s 10(23EA) - charitable activities - claim not made by the assessee during the filing of return of income but as an alternative at the appellate stage before....
January 17, 2019 Case Laws Income Tax

Disallowance of excessive licence fee paid to M/s Uflex Ltd. - increase of the license fee from ₹ 50 Lac per month to ₹ 2 Crore per month - the issue of......
January 17, 2019 Case Laws Income Tax

Levy of penalty u/s 272A(2)(e) - delay of 509 days in filing the return of income - Once the assessee is liable to file the return of income under the provisions of the.....
January 17, 2019 Case Laws Customs

Effective date of notification - import - setting Minimum Import Price (MIP) on Iron and Steel - Notification No.38/2015-2020 dated 5th February, 2016 published in the......
January 17, 2019 Case Laws Customs

Misdeclaration of goods - clearance of “CR Engine with spares and accessories” - bonafide error or not - EPCG Scheme - error is not bonafide, demand confirmed with penalty.
January 17, 2019 Case Laws Service Tax

Refund of service tax paid on cancellation of booking of flats - it is not the case of department that appellant has availed credit in excess of the requisite proportion....
January 17, 2019 Case Laws Service Tax

Liability of Service Tax - Security Services - in the absence of any agreement to utilize the services of an individual, assessee cannot be said to have provided......
January 17, 2019 Case Laws Central Excise

Scope and ambit of settlement order - Whether the Settlement Commission can after holding that the applicant has failed to make full and disclosure of his duty liability....
January 17, 2019 Case Laws Central Excise

CENVAT Credit - Though the maintenance is for roads, street lights, drainage, etc. i.e. for facilities being provided beyond the manufacturing/ factory premises of......
January 17, 2019 Case Laws Central Excise

Clandestine removal - the Commissioner himself having found that the main evidence relied for quantification of duty i.e. computer print outs being not admissible in......
January 17, 2019 Case Laws Service Tax

Liability of service tax - GTA service - transportation of the tea - whether after the tea leaf had been put through the process of withering, crushing, roasting and......
January 17, 2019 Case Laws VAT and Sales Tax

Levy of VAT or service tax - transfer of right to use goods - providing passive telecommunication infrastructure to the telecom operator - the transaction in question......
January 17, 2019 Case Laws VAT and Sales Tax

Classification of goods - Merely because some cable is used in raising an industry it would not make the cable as industrial cable because the same involves......
January 16, 2019 Notifications GST

Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation - Notification amended to submit......
January 16, 2019 Notifications DGFT

Amendment in policy condition of Nicotinic Acid & Nicotinamide (Niacinamide/ niacin) under HS Code 29362920 of ITC (HS) 2017, Schedule - I (Import Policy)
January 16, 2019 Circulars Service Tax

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC)

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F: Stock damaged in recent floods

F: GST on Solar Plant

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

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

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...