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Highlights / Annotations / Catch Notes For January of 2019

Home Highlights January January 2019 Year 2019

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Showing 301 to 350 of 605 Records

1 ....3 4 5 678 9 10 11........ 13

January 16, 2019 Case Laws Income Tax

Condonation of delay - delay of 362 days - the main cause of delay was difference of opinion between the two Officers and ultimately legal opinion was taken and it was......
January 16, 2019 Case Laws Income Tax

Nature of expenditure - expenditure for re-place of flooring and purchase of air conditioner, dish washing machine, and audio/video equipments in the pub etc. - Held as.....
January 16, 2019 Case Laws Income Tax

Loss on foreclosure of loans - Whether equivalent to write off of an asset which is capital in nature and not allowable u/s. 37(1) since it is not a Revenue write off? -....
January 16, 2019 Case Laws Income Tax

Allowable expenditure u/s 37(1) - The assessee at the initial stage could not file any reply on this issue. The DRP has given a specific finding that this amount have......
January 16, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Merely because an addition is made by disbelieving her capacity to lend the loan.Such a fact, ipso facto, does not lead to the levy of penalty.
January 16, 2019 Case Laws Income Tax

TDS u/s 195 - fees for technical services u/s 9 (1) (vii) - Assuming that Licensor, rendered services as defined u/s. 9(l)(vii) Explanation 2 of the Act, yet it does not....
January 16, 2019 Case Laws Income Tax

Grant of deduction u/s 80P(2)(d) - if such deduction is not claimed in computation of income, then no disallowance be made to the total income of the assessee.
January 16, 2019 Case Laws Income Tax

Disallowance of payment of commission - The fact that the amount was transferred at the fag end of the financial year in the accounts of these parties and immediately......
January 16, 2019 Case Laws Customs

Principles of natural justice - suspension of CHA License - Regulation 11(2) can be invoked for suspending the license only when the Commissioner of Customs feels and......
January 16, 2019 Case Laws Customs

Power of the Central Government to regulate marine trade, especially Foreign Trade Policy - export of shark finning - What is the best is not always discernible, the......
January 16, 2019 Case Laws Customs

Maintainability of Refund claim - assessment order not challenged - the refund claim under section 27 is not maintainable unless the order of assessment is modified in......
January 16, 2019 Case Laws Service Tax

Refund claim - export of service - intermediary - place of provision of service - the appellant is not acting as a bridge between the overseas group entities and......
January 16, 2019 Case Laws Service Tax

Refund claim - Since registration of premises is not a pre-requisite condition for claiming input tax credit, denial of the refund benefit on such ground is not legally sustainable.
January 16, 2019 Case Laws Service Tax

Valuation - as the issue stands settled that reimbursable expenses cannot form part of the gross value of the services being provided by the service provider, we find no....
January 16, 2019 Case Laws Service Tax

CENVAT Credit - The input service availed by the appellant before the stage the paint becomes marketable, the appellant is entitled to avail cenvat credit on Repair &......
January 16, 2019 Case Laws VAT and Sales Tax

Valuation - includibility - deduction on freight and pumping charges shown separately in the invoice disallowed - the delivery is ex-RMC Works - The Tribunal committed a....
January 16, 2019 Case Laws Central Excise

The petitioner having opted for settlement is not permitted to dissect Settlement Commission's Order to accept what is favourable and reject what is not.
January 16, 2019 Case Laws Central Excise

Clandestine removal - Exemptions can be conditional or absolute, yet it is an exemption. Therefore, strict interpretation is to be given and a person, who is charged of.....
January 16, 2019 Case Laws Central Excise

Classification of goods - power bank/ portable mobile charger - although the Ministry has issued the clarification to the Respondent regarding the classification of......
January 16, 2019 Case Laws Central Excise

Refund Claim - In the present case the appellants are the consumer of the goods and have utilized the said goods in creation of Konkan Rail Project, for which the adhoc.....
January 15, 2019 Case Laws Income Tax

Assessment u/s 153A - addition u/s 68 - since the surrender was made under pressure which was immediately retracted, and except the aforesaid, no adverse material has......
January 15, 2019 Case Laws Income Tax

Gain arising on the sale of land - to be taxed as ‘business income’ or not - specific verification needs to be conducted to verify whether actual intention of the......
January 15, 2019 Case Laws Income Tax

TDS u/s 195 - payments made to non-residents for professional fees - assessee was having option of choosing more favourable provisions of the DTAAs.
January 15, 2019 Case Laws Income Tax

Nature of payment - Business expenditure or appropriation of funds - claim for deduction being the contribution to Co-operative Education Fund - National Co-operative......
January 15, 2019 Case Laws Income Tax

Disallowance u/s 14A(1) - where shares were held as stock-in-trade and therefore it becomes business activity of assessee - these were not investments made by assessee......
January 15, 2019 Case Laws GST

Detention order - non-compliance of the mandate under the provisions of Section 129(4) of the Act - The Proper Officer realizing the lacuna, has proceeded to pass the......
January 15, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Once the vendor and vendee have accepted the receipt and the payment of unaccounted money, subsequent retraction has no relevance and it is a......
January 15, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Disallowance u/s 14A - the assessee has not furnished any particulars of income, which are incorrect. The issue remains is merely computation of.....
January 15, 2019 Case Laws Income Tax

Deduction u/s 80-IB(10) - out of both the projects only 8 flats were sold to persons who were relatives - principle of proportionate disallowance to be applied - AO......
January 15, 2019 Case Laws Income Tax

Nature of income - business income or income from other sources - the assessee has been carrying on the business of money lending in a systematic manner without having......
January 15, 2019 Case Laws Customs

Classification of imported item - Liquid Crystal Devices (LCGs) cut to special shapes - Merely because they were used as parts in dashboards of motorcycle, the could not....
January 15, 2019 Case Laws Customs

Valuation of imported goods - wooden furniture - noticing excess weight at the time of physical verification of the import by the Customs authorities could not in any......
January 15, 2019 Case Laws Customs

Classification of imported goods - RO-6.5L Mineral Enrichment System (Reverse Osmosis water purifier) - the classification of the impugned goods are held to be under CTH....
January 15, 2019 Case Laws Customs

Valuation of imported goods - Since Section 14 of the Act mandates that the value of the goods is to be considered on the basis of the price actually paid or payable for....
January 15, 2019 Case Laws Central Excise

Removal of scrap of old and used moulds under job work challans - Mere lack of sending an intimation is a procedure which is mere directry. Denying the substantial......
January 15, 2019 Case Laws Central Excise

100% EOU - CENVAT Credit - removal of inputs to job-worker - Since the raw material/inputs were removed by the appellant for further manufacture of the finished goods,......
January 14, 2019 Notifications Money Laundering

Prevention of Money-laundering (Restoration of Confiscated Property) Amendment Rules, 2019
January 14, 2019 Case Laws Income Tax

TDS u/s 194C - Requirement of deducting tax at source itself did not arise since the Assessee had simply hired the trucks for specific transportation work for jobs......
January 14, 2019 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - assessment u/s 153A - notwithstanding that the income declared in the return filed for a period under consideration is accepted, the......
January 14, 2019 Case Laws Income Tax

Penalty u/s 271C - assessment u/s 153C - When there was no addition to the declared income in any of the years, penalty was correctly deleted by the Tribunal.......
January 14, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Failure to furnish returns, comply with notices, concealment of income - the assessee had shown that they had acted bonafidely. Thus, the......
January 14, 2019 Case Laws Income Tax

Addition u/s. 68 - unexplained cash credit - since no books of account are maintained in the ordinary course of business of the assessee, no such addition u/s 68 of the Act is tenable.
January 14, 2019 Case Laws Income Tax

Income from purchase and sale of shares - majority of the profits earned are through buying and selling of shares which taken place within a period of 10 days and 100%......
January 14, 2019 Case Laws Income Tax

Exemption u/s 11 - transaction of purchases of land as voluntary contribution in the form of donation - it is in effect the donation of the plot by the alleged seller to....
January 14, 2019 Case Laws Income Tax

Disallowance as bonus to director shareholders of the assessee company u/s. 36(1)(iii) - whether it is a dividend payment in disguise - Held No - it should be allowed as....
January 14, 2019 Case Laws Income Tax

Capital gain - on entering into a JDA, there is a ‘transfer’ as per the provisions of section 2(47) of the Act and consequently capital gains is attracted.
January 14, 2019 Case Laws Income Tax

Liability to collect TCS - activities of collecting toll fees as entrusted by the assessee was not a contract within the meaning of section 206C and will not attract......
January 14, 2019 Case Laws Income Tax

Addition u/s 41(1)(a) - cessation of trading liability - the method of accounting, cash or mercantile, adopted by the assessee is also irrelevant as far as section 41(1)....
January 14, 2019 Case Laws Customs

Detention of goods - demurrage/detention charges - This is an unfortunate case where the respondents/Customs authorities intentionally appeared to have omitted issuing......
January 14, 2019 Case Laws Customs

Service of order - Once the matter came to the knowledge of petitioner efforts were made to obtain certified copy of the order which clearly indicate the fact that the......

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