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Highlights / Annotations / Catch Notes For January of 2019

Home Highlights January January 2019 Year 2019

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Showing 351 to 400 of 605 Records

1 ....4 5 6 789 10 11 12........ 13

January 14, 2019 Case Laws Customs

Validity of Show Cause Notice (SCN) - the provisions provide for deemed conclusion of the proceedings against the assesses if the payment as regard the duty, interest......
January 14, 2019 Case Laws Customs

Duty Drawback - overvaluation of export goods - there is overwhelming evidence produced by the appellant in support of the fact that the value declared in the shipping......
January 14, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - Since denaturing process takes place, while Extra Natural Alcohol were stored in the storage tank, it cannot be concluded that those......
January 14, 2019 Case Laws Central Excise

Transfer of accumulated CENVAT credit - shifting of the company - Rule 10 - Only the intimation is required and it is upto the satisfaction of the Asstt./Dy.......
January 14, 2019 Case Laws VAT and Sales Tax

Input Tax Credit - assessee received incentives from its manufacturer - The credit note having not been issued in the prescribed form, there is no question of an input......
January 12, 2019 Circulars DGFT

Rationalization of procedures in handling EODC requests under Advance/EPCG Authorizations
January 12, 2019 Circulars DGFT

Mandatory recording of information on DGFT website about transfer of MEIS/SEIS Scrips issued from 14.1.2019 onwards (for EDI ports only)
January 12, 2019 Case Laws Income Tax

Levu of Fee u/s 234E for late filing of TDS returns - the provisions of Section 234E of the Act imposing a fee for delayed filing of statement of tax deducted at source.....
January 12, 2019 Case Laws Income Tax

Exemption u/s 10AA - The new unit was not formed by transferring any machinery or plant previously used. Fresh investment was made in the new unit. The revenue earning......
January 12, 2019 Case Laws Income Tax

Assessment u/s 144C - Definition of ‘eligible assessee’ would equally apply to the proceedings remanded to the Assessing Officer for fresh adjudication when the......
January 12, 2019 Case Laws Income Tax

Rejection of trading results - The observation by the ld. CIT(A) that the brand ‘Reebok’ carries a high premium in the market and, therefore, could not possibly be......
January 12, 2019 Case Laws Income Tax

Scope of limited scrutiny assessment - the tax cannot be levied on ignorance of law - The correct income has to be assessed and there is no bar for not entertaining the.....
January 12, 2019 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - the amount of expenses represented on account of loss on sale of fixed assets and travelling expenses cannot be linked with the expenses....
January 12, 2019 Case Laws GST

Refund of integrated tax (IGST) - rejection of application reiterating the deficiencies already pointed out in the deficiency memo, without consideration of the reply of....
January 12, 2019 Case Laws Insolvency and Bankruptcy

Without initiating any ‘Corporate Insolvency Resolution Process’ against the ‘Principal Borrower’, it is always open to the ‘Financial Creditor’ to initiate ‘Corporate......
January 12, 2019 Case Laws Customs

Demand of duty - non-fulfillment of export obligation - computation of period of limitation - the period of limitation for the purpose of section 28, accordingly shall......
January 12, 2019 Case Laws Customs

Imposition of ADD - Alpha Dane Salt - Advance License scheme - The contention of the appellant is not acceptable that the Bond/ LUT executed by them do not cover the......
January 12, 2019 Case Laws Customs

Import of work boat - once the importer satisfies the condition namely, that the vessels have gone back within a period of three months from the date of their......
January 12, 2019 Case Laws Indian Laws

Dishonor of Cheque - insufficient funds - involvement of the accused/Director of the company in the complaint - vicarious liability u/s 141 - The contentions therein......
January 12, 2019 Case Laws Service Tax

Mere non-payment will not be a ground to invoke proviso to Section 73(1) of the Act - there was no material against the respondent for invoking the extended period.
January 12, 2019 Case Laws Service Tax

Classification of services - Business Auxiliary Service or not - the appellant had rendered services to the local exporters in the sale of the sea foods and received......
January 12, 2019 Case Laws Central Excise

Valuation - nexus of Fixed Facility Charges with the value of the gases supplied by the appellants to M/s SAIL - the entire issue of costing has to be gone into afresh......
January 12, 2019 Case Laws Central Excise

Manufacture - Gold bars manufactured from the stage of dore bar - “gold mud” having very low percentage of gold “as any form of gold” - The activity is amounts to......
January 12, 2019 Case Laws Central Excise

Valuation - the subsidy has been paid to assessee by the State Government. Only the mode of payment is by way of crediting the sales tax head under VAT challan in favour....
January 12, 2019 Case Laws VAT and Sales Tax

When a specific finding is rendered by the Assessing Officer on the genuineness of Form-F declaration submitted by the petitioner through online earlier or produced......
January 11, 2019 Circulars DGFT

Amendment in Standard Input-Output Norms (SION) at S.No. H-97 - Flexible Intermediate Bulk Containers (Builder Bag)
January 11, 2019 Case Laws Income Tax

Compensation received from transfer of development rights - the land and building earlier in the possession of the Assessee continued to remain with it - any receipt......
January 11, 2019 Case Laws Income Tax

Fixed place permanent establishments - India-USA DTAA - GE carried on business in India through its fixed place of business (i.e the premises), through the premises -......
January 11, 2019 Case Laws Income Tax

Condonation of delay - No doubt the explanation offered is not convincing but there is nothing on record brought by the Revenue to show that the appellant had purposely.....
January 11, 2019 Case Laws Income Tax

Disallowance of motor car running expenses - the assessee being a juridical person, even if there is some element of personal use of car by the directors, it continues......
January 11, 2019 Case Laws Income Tax

Assessment u/s 153A - When the search u/s 132 was conducted and to be valid, the warrant and notice should be issued in the name of the successor only whereas these, in.....
January 11, 2019 Case Laws Insolvency and Bankruptcy

IBC - though the resolution applicant has no voting right in the CoC; and it is the CoC to approve or reject the resolution plan, an opportunity ought to have been......
January 11, 2019 Notifications Customs

Seeks to remove pre-import condition and include specified deemed export supplies for exemption from integrated tax and Compensation cess for materials imported against.....
January 11, 2019 Case Laws Money Laundering

The contention that assets acquired prior to enactment of the PMLA could never fall under the scope of the definition of the expression ‘proceeds of crime’ and......
January 11, 2019 Case Laws Service Tax

CENVAT Credit - unregistered premises taken on rent - appellant’s premises appears to be one and same having different room numbers as throughout the case record, room......
January 11, 2019 Case Laws Service Tax

Penalty u/s 78 - cash crisis/ fund shortage - cash crunch could not be substantiated by it as it could generate cash of huge amount for payment within two days of visit.....
January 11, 2019 Case Laws Service Tax

Rectification of Mistake - Having held that penalty is not imposable, it cannot be held that penalty under Section 78 would be restricted to the extent of confirmation of demand.
January 11, 2019 Case Laws Service Tax

Insurance service or not - The activity undertaken by the appellants is mandatory and in discharge of statutory obligation in the performance of sovereign functions of......
January 11, 2019 Case Laws Service Tax

Construction of residential complex services - after such construction the ultimate owner receives such property for his personal use, then such activity would not be......
January 11, 2019 Case Laws Central Excise

Validity of SCN - Jurisdiction - The Central Government clearly understood the manufacturing process and taken into consideration that the return quantity of LPG has......
January 11, 2019 Case Laws Central Excise

The original authority has travelled beyond the show-cause notice and proposed the recovery under one provision of the Central Excise Act whereas confirmed the demand......
January 11, 2019 Case Laws Central Excise

Valuation - inclusion of profit earned on transportation charges - due to transportation in their own vehicle, manufacturer has earned the profit on account of......
January 10, 2019 News GST

Major Decisions taken by the GST Council in its 32nd Meeting held today under the Chairmanship of the Union Minister of Finance & Corporate Affairs, Shri Arun Jaitley
January 10, 2019 Case Laws GST

Input tax credit (ITC) - The lease rental paid during the pre-operative period should be treated as part of the cost of goods and services received for the purpose of......
January 10, 2019 Case Laws GST

PP Non-woven Bags, specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29 and taxed at 18 % rate of GST
January 10, 2019 Case Laws GST

TDS liability - Specified person u/s 51(1) - The Central and the State Governments, therefore, acting through the government companies, are in a position to indirectly......
January 10, 2019 Case Laws Income Tax

Disallowance u/s 80IA - the late payment charges or cheque bounce charges were relatable and directly linked with the telecommunication business of the assessee.
January 10, 2019 Case Laws Income Tax

U/s 144 book results cannot be rejected only on the ground of decrease or difference in gross profit rate compared to other years or another assessee. Neither can the......
January 10, 2019 Case Laws Income Tax

TDS u/s 195 - amount paid are either annual maintenance charges or for the use of software or for software maintenance or the payments were made for antivirus software,.....
January 10, 2019 Case Laws Income Tax

Eligibility for deduction u/s. 80IC on additional income - Since the assessee has failed to explain the availability of funds with him to explain the entries made in the....

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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

H: Building sale value can't determine depreciation; actual consideration...

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

A: No GST is applicable for the services provided by the Director under p...

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