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Highlights / Annotations / Catch Notes For January of 2019

Home Highlights January January 2019 Year 2019

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Showing 501 to 550 of 605 Records

1 ....7 8 9 101112 13

January 5, 2019 Case Laws Income Tax

Deduction u/s. 35D - eligibility - Share Issue Expenditure - Once the assessee is claiming that there was an expansion of industrial undertaking, onus lies on the......
January 5, 2019 Case Laws Income Tax

Addition u/s 68 - Rejection of claim of LTCG - the transactions of the assessee were bonafide and genuine and therefore the AO was not justified in rejecting the......
January 5, 2019 Case Laws Income Tax

Disallowance on account of Sponsorship of Doctor’s Overseas Tours - there is no need to make the said disallowance simply because in some other case, a disallowance made....
January 5, 2019 Case Laws Income Tax

Capital gain - tax liability - transfer u/s 2(47) of asset - the assessee neither received any consideration nor possession is handed over to the GPA holder, therefore,.....
January 5, 2019 Case Laws Income Tax

Charging of interest u/s 234B for non payment of advance tax - assessment framed u/s 147 - additions made towards unexplained - Liability of interest confirmed.
January 5, 2019 Case Laws Income Tax

Addition on the basis of cheques found during survey u/s 133A - Since the validity period of six months from the date of issuance of cheques has already been expired, no....
January 5, 2019 Case Laws Customs

Valuation - rejection of transaction value - although the supplier and the respondent were ‘related persons’ for the purpose of Customs Valuation Rules but the......
January 5, 2019 Case Laws Customs

Project import - classification of the project - Water Supply Project or not - it clearly shows that the water being channelized through treatment and certain process......
January 5, 2019 Case Laws Service Tax

Entry fees and Toll fees are in relation to the goods and persons attending to vessel and/ or goods only. Thus, this service can be covered under the definition of Port Service.
January 5, 2019 Case Laws Service Tax

Refund of service tax paid - SEZ unit - even if the services are not mentioned in the Unit Approval Committee’s list, refund is to be sanctioned.
January 5, 2019 Case Laws Service Tax

Rejection of VCES Declaration - the part remaining dues alongwith the interest, which was liable to be paid by 31st December, 2014, could not be paid by 31.12.2014 due......
January 5, 2019 Case Laws Central Excise

Imposition of penalty u/r 26 of CER - fraudulent availment of CENVAT Credit - Knowing the activities of supplier they made a false representation to the authorities to......
January 5, 2019 Case Laws Central Excise

Classification of goods - Mixed Fuel Oil - the product has not been tested for its suitability for use in admixture with any substance other than mineral oil as required....
January 5, 2019 Case Laws Central Excise

CENVAT Credit - project imports - before availing the cenvat credit the appellant had applied for common registration and it is seen that no response was given by the......
January 5, 2019 Case Laws Central Excise

CENVAT Credit - duty paying invoices - the supplementary invoices have been issued by the Coal Companies, which are the undertakings of the Government of India, there......
January 5, 2019 Case Laws Central Excise

CENVAT Credit - input services - Forwarding and Cargo Handling services - the place of removal is the port not the customers’ premises as claimed by the appellant and......
January 5, 2019 Case Laws Central Excise

CENVAT Credit - input service - period from April 2005 to October, 2006 - denial on account of nexus - whether the construction of staff colony in the present case is a.....
January 5, 2019 Case Laws VAT and Sales Tax

Benefit of concessional rate of tax under CST Act, 1956 - Inter-state procurement of goods for use in mining - there could be no restrictive meaning applied to the term.....
January 5, 2019 Case Laws VAT and Sales Tax

Reversal of Input tax credit - mismatch of return - The web report or the data maintained by the Department is only a starting point, based on which, the authority has......
January 5, 2019 Case Laws VAT and Sales Tax

Reversal of input tax credit - n cases of mismatch, as per the Circular, the Assessing Officers are directed to enclose full particulars, invoice-wise, either in printed....
January 5, 2019 Case Laws Income Tax

Penalty u/s 271D - loan accepted in cash - The cash loans in question cannot be said fall within the mischief of Section 269SS as near relatives cannot be said to be......
January 4, 2019 Circulars DGFT

Rationalization of procedures in handling redemption requests under Advance/EPCG Authorizations
January 4, 2019 Circulars Customs

Amendment in Para 2.54 (d)(v)(iv) of Handbook of Procedures, 2015-2020
January 4, 2019 Case Laws Income Tax

Reopening of assessment - limitation of four years - Unlike section 153, Section 149 has no statutory exception to exclude the time during which the Court stayed the proceedings.
January 4, 2019 Case Laws Income Tax

LTCG - Entitlement for benefit u/s 54F - If one has invested the amount received on sale of capital asset either in purchasing a residential house or in construction of.....
January 4, 2019 Case Laws Income Tax

When it is not in dispute that the assessee company has derived the signage income from the tenants from the space owned by the assessee company and not from the......
January 4, 2019 Case Laws Income Tax

Penalty levied u/s 271C - Failure to deduct TDS u/s 192 on reimbursement of Leave Fare Concession (LFC) claim, to the extent of foreign leg of travel of 12 employees of.....
January 4, 2019 Case Laws Income Tax

Penalty u/s 271D - receipt of cash loans exceeding ₹ 20,000/- in contravention of section 269SS from the company by the director - the said amount has also been......
January 4, 2019 Case Laws Customs

CHA - once proceedings under Regulation 22 is initiated which is normally done after the completion of investigations in a case, the proceedings under Regulation 21 go......
January 4, 2019 Case Laws VAT and Sales Tax

Validity of assessment order - Bogus C-forms - Put explicitly, if a document is suspected, the source of suspicion is of no consequence, even a whisper of doubt may cast....
January 3, 2019 Circulars Customs

IGST Export Refunds–resolution of errors
January 3, 2019 Circulars SEBI

Physical settlement of stock derivatives
January 3, 2019 Case Laws Income Tax

Charitable activities - exemption under Section 11 denied - AO should have restricted the denial of exemption only to that portion of the investments, which were made by....
January 3, 2019 Case Laws Income Tax

TDS u/s 195 - time-writing charges - The service provided by employees of BGIL are merely in the nature of routine support services and, therefore, cannot be termed as......
January 3, 2019 Case Laws Income Tax

Valuation of shares - Restriction as per Rule 11U(a) on the auditor’s acceptance as Accountant for the purposes of Rule 11UA (2) is well founded. - There is no merit in.....
January 3, 2019 Case Laws Income Tax

Determination of total income - assessment of agricultural income - assessee has not produced any details or evidence regarding quantity of crops sold, date on which......
January 3, 2019 Case Laws Income Tax

Additions on account of gold and cash found during the course of search proceeding - The material found from an unconnected person cannot be added in the assessee's......
January 3, 2019 Case Laws Income Tax

Capital Loss - it is not in dispute that the flat has not been acquired under the settlement but by some other means for which the cost of acquisition of the flat needs.....
January 3, 2019 Case Laws Income Tax

Revision u/s 263 - AO having passed the assessment order in compliance to the directions of the DRP, the assessment order so passed cannot be held to be erroneous and......
January 3, 2019 Case Laws Income Tax

Charitable activity - assessee is entitled to exemption under section 11 and 12 of the act and is not carrying on the business activities when it receives the hostel......
January 3, 2019 Case Laws Income Tax

Addition u/s 69A - biana (advance) against sale of his residential house - nothing to justify the assessee’s explanation of the cash with him as on account of an advance....
January 3, 2019 Circulars GST

Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017
January 3, 2019 Case Laws Customs

Import Policy after GST - Even by not allowing exemption of IGST at the time of import, no benefit in the AA scheme is altered by the Government, though collateral costs....
January 3, 2019 Case Laws Customs

Advance authorization scheme - What is disallowed to the petitioner and allowed to others of the same class should be demonstrated by the petitioner. That is the test......
January 3, 2019 Case Laws Customs

Classification of imported goods - Low Aromatic White Spirit - the product imported by the appellant answers to specifications prescribed under sub heading note 4 and......
January 3, 2019 Case Laws Customs

Imposition of redemption fine - penalty - if the goods are held as liable to confiscation for whatever reason penalty under section 112 (a) can be imposed.......
January 3, 2019 Case Laws Customs

Demand of anti dumping duty - Service of notice - the appellant has nowhere disputed the very liability to ADD makes it all the more clear that the assessee is making......
January 3, 2019 Case Laws Customs

Classification of imported goods - Bonded Fabric - Rule 3(c) alone is applicable and has rightly been applied by the first appellate authority. - The impugned goods are.....
January 3, 2019 Case Laws Service Tax

Extended period of limitation - The mere factum of filing a ‘nil’ return, followed by cancellation of the registration, speaks more of the premeditated acts of the......
January 3, 2019 Case Laws Service Tax

Commercial coaching services - when there was no separate receipt towards each head and what was collected was fees alone, the petitioner academy could not thereafter......

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