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Highlights / Annotations / Catch Notes For January of 2019

Home Highlights January January 2019 Year 2019

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Showing 51 to 100 of 605 Records

123 4 5 6........ 13

January 30, 2019 Case Laws Service Tax

Levy of service tax - deputation of employees the corporate group - amount paid by one company in the corporate group to another - appellant had not retained any amount.....
January 30, 2019 Case Laws Service Tax

Refund of unutilized CENVAT Credit - export of services - value of SEZ exports should be included in computing the export turnover for the purpose of working out the......
January 30, 2019 Case Laws Central Excise

Clandestine removal - retraction of statements - Admission was withdrawn very next day with the allegations of coercion being exercised upon him while making him sign on....
January 30, 2019 Case Laws Service Tax

CENVAT Credit - input services - duty paying documents - Merely that these letters are not in the form of invoice cannot be a reason to disallow the Cenvat credit as......
January 30, 2019 Case Laws Central Excise

Imposition of penalty u/r 209A of CER on Directors - The authorized signatory and Director has stated that the material was purchased through broker was “on for” basis......
January 29, 2019 Notifications Customs

Effective BCD rate on Electric Vehicle (EV) and their specified part and raw material for manufacture of Lithium ion cells
January 29, 2019 Notifications Customs

Effective BCD rate on parts of power bank of Lithium ion and Battery pack of cellular mobile phones
January 29, 2019 Case Laws Income Tax

Addition towards reimbursement of the salary and related expenses u/s 40(a)(ia) - the assessee merely reimbursed the expenditure in terms of salary structure of the......
January 29, 2019 Case Laws Income Tax

Nature of loss - capital loss or business loss - company in liquidation - assesssee claimed the same as business loss - Tribunal allowed the same as capital loss -......
January 29, 2019 Case Laws Income Tax

Charitable activity - letting out of premises for Technical education to the trainees of Jet Airways, Tata Sky only and not to the public in general - It cannot be......
January 29, 2019 Case Laws Income Tax

Revision u/s 263 - AO has not applied his mind to the issue of share transactions for which the detailed information is available regarding the suspicious nature of the.....
January 29, 2019 Case Laws GST

Profiteering - major manufacturers of Fast Moving Consumer Goods (FMCG) - the Respondent had not passed on the benefit of tax reduction in respect of the 109 products......
January 29, 2019 Case Laws Income Tax

Penalty u/s. 271AAA - undisclosed income of the ‘specified previous year’ - the year in which search is conducted has also to be seen as the year in which the search is.....
January 29, 2019 Case Laws Income Tax

Bogus share transactions - Addition u/s. 68 r.w.s. 115BBE - If it is to be held that assessee has routed his own unaccounted money, then there has to be some material to....
January 29, 2019 Case Laws Income Tax

Assessment of trust - Anonymous donations - CIT(A) in his order has noted that the Trust is totally religious charitable trust, hence, the provision of section 115BBC(1)....
January 29, 2019 Case Laws Income Tax

Deprecation on capital spares - spares have not been put to use during the relevant period - it is not in dispute that the capital spares were purchased and kept ready......
January 29, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - loss on account of foreign exchange fluctuation - Mere rejection of claim made by the AO would not by itself lead to imposition of penalty under.....
January 29, 2019 Case Laws Income Tax

Penalty imposed u/s 271AAB(1)(a) - The provisions of Section 271AAB automatically attracts and the proceedings are to be carried out/completed where a search and seizure....
January 29, 2019 Case Laws Income Tax

Short-fall OR excess of TDS payment - the excess amount of tax can be claimed in the following quarters of the relevant year and the balance amount, if any, can be......
January 29, 2019 Case Laws GST

Input Tax Credit (ITC) on vehicles - Whether they can utilize/ refund the ITC which is readily available in GST Portal, for the vehicles purchased by them for the......
January 29, 2019 Case Laws Companies Law

Defaulting director of a ‘Vanishing Company’ - Restrictions / Penalties imposed by the SEBI - Non-executive director, not holding any share - there is material to......
January 29, 2019 Case Laws Service Tax

Suo-moto Adjustment of excess service tax paid - The excess amount paid in the month of May, 2011 adjusted by the appellants in the subsequent months tax liability is......
January 29, 2019 Case Laws Central Excise

CENVAT Credit - Job work - while the mould and dies were with the job worker, appellant sold it with adequate payment of VAT - Such a transfer with physical delivery of.....
January 29, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - moulds and dyes - even if the moulds and dies are kept with job worker for production of goods on behalf of manufacturer, such credit can....
January 29, 2019 Case Laws Central Excise

CENVAT Credit - returned goods - Rule 16 of CCR - When the ‘returned goods’ are subjected to process, which does not result into manufacture, the manufacturer shall pay.....
January 29, 2019 Case Laws Central Excise

Penalty - failure to export the goods cleared without payment of duty under bond for exportation - In case revenue failed to monitor the submission of proof of export,......
January 29, 2019 Case Laws Indian Laws

Dishonor of Cheque - Vicarious liability of Director u/s 141 of NI Act - it not being a case of the complainant that the petitioners were the signatories to the cheques.....
January 29, 2019 Case Laws Indian Laws

Enforcement of a foreign award - The Awards are enforceable against the respondents. The petitioner may proceed in execution of the Awards
January 29, 2019 Case Laws Indian Laws

Dishonor of Cheque - Vicarious criminal liability u/s 141 NI Act, 1881 - the petitioners concededly being non-executive directors, in absence of any further averments as....
January 29, 2019 Case Laws Service Tax

Reverse charge mechanism - Though the statute can, and does, deem the recipient to be the provider, there is no provision that deems the recipient to be the possessor of....
January 28, 2019 Case Laws GST

M/s Uranium Corporation of India Ltd has 100% of equity held by the President of India, hence, M/s Uranium Corporation of India Ltd is a government entity. - Rate of GST....
January 28, 2019 Case Laws GST

Profiteering - Failure to reduce Maximum Retail Prices (MRPs) - Petition against the decision of NATIONAL ANTI-PROFITEERING AUTHORITY - HUL directed to pre-deposit ₹ 90 Crores.
January 28, 2019 Case Laws GST

Classification of services - "Works Contract" or "Composite Supply" - rate of GST - Central GST authorities and State GST authorities have expressed two different views.....
January 28, 2019 Case Laws Income Tax

Assessment of trust - Benefit of section 112 read with section 164 - The assessee trust is not free or authorized to sell the shares, held by it on behalf of the settler....
January 28, 2019 Case Laws Income Tax

Exemption claimed u/s 54F - LTCG - The vast open land with naturally grown grass, a grossly asymmetric consumption of land for construction of superstructure (cost less.....
January 28, 2019 Case Laws Income Tax

Denial of depreciation on goodwill and intangibles - the excess consideration paid over and net asset value of the business acquired shall be goodwill being ‘any other......
January 28, 2019 Case Laws Income Tax

MAT - computation of book profit u/s 115JB - The claim of the assessee that the starting point of computation of ‘book profit‘ under Sec. 115JB should be the profit as......
January 28, 2019 Case Laws GST

Condonation of delay - period of limitation in filing first appeal before fist appellate authority - Section 107 of the UPGST Rules, 2017 - appeal filed beyond 3 months.....
January 28, 2019 Case Laws Income Tax

Reopening of assessment - material already on record - AO now cannot contend that this issue is debatable or is a factual aspect. The material on record would clearly......
January 28, 2019 Case Laws Income Tax

Addition of bogus share capital u/s 68 - rotation of money - the contention of the assessee that there was rotation of money and the much lesser amount of bogus share......
January 28, 2019 Case Laws Income Tax

Entitlement towards general accumulations to the extent of 15% contemplated u/s 11(1)(a) - amount applied for the object of Trust already surpassed income derived from......
January 28, 2019 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - The details of the transactions through which the income has been received, was there in the P & L Account of the assessee, which......
January 28, 2019 Case Laws Income Tax

Penalty u/s 271B - The assessee was very casual and did not enter appearance for the show cause notice issued for imposition of penalty. The assessee has not made out a.....
January 28, 2019 Case Laws Income Tax

Levy of penalty u/s. 271B - the assessee had committed only technical venial breach for which he cannot be penalized - No loss to the exchequer as the audit report was......
January 28, 2019 Case Laws Income Tax

Disallowance of Contribution to Environmental Relief Fund u/s 43B - assessee has collected the contribution to the ERF from the owner (insured) - If the amount is not......
January 28, 2019 Case Laws Income Tax

Non deduction of TDS on guarantee commission paid to Bank - CBDT Circular removing the hardship in favour of the assessee has to be treated as retrospective - No......
January 28, 2019 Case Laws Income Tax

Correct Head of income - sale of land - the order of the CIT (A) in treating it as a business income is reversed and the assessee’s claim for taxability of such gain on.....
January 28, 2019 Case Laws Customs

Detention of imported item - prohibited goods or not? - The High Court rightly held that the MFDs having a utility period, the Extended Producer Responsibility would......
January 28, 2019 Case Laws Customs

Right to appeal against the CHALR, 1984 before the Tribunal is only available to the CHA and Revenue cannot be termed as an “aggrieved party” against the decision......
January 28, 2019 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - refund of service tax does not fit into the definition of operational debt. Thus, the petitioner is not an operational creditor - petition rejected.

123 4 5 6........ 13

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