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Highlights / Annotations / Catch Notes For October of 2019

Home Highlights October October 2019 Year 2019

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Showing 1 to 50 of 419 Records

12 3 4 5........ 9

October 31, 2019 Notifications Customs

Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2019
October 31, 2019 Case Laws GST

Classification of goods - Cervical Pillows - this product cannot be classified under HSN 9021 as “orthopaedic appliances including crutches, surgical belts and trusses;.....
October 31, 2019 Case Laws GST

Classification of goods - sanitary towels - disposable underpads which is used by bed ridden patients to protect skin from moisture - the product is appropriately......
October 31, 2019 Case Laws GST

Recovery of GST dues - Section 79 of the GST Act, 2017 - service of order of assessment - since the first respondent himself has chosen to defer the impugned proceedings....
October 31, 2019 Case Laws Income Tax

The audit report cannot replace the provisions of law and the principles laid down by the Hon’ble Court’s. - the assessee is entitled for the deduction of the expenses......
October 31, 2019 Case Laws Income Tax

Addition u/s 68 on account of share premium - violation under section 78 of the companies act in this case - the assessee in this regard disputes that there is any......
October 31, 2019 Case Laws Income Tax

TDS u/s 195 - In the instant case after examining the facts we are of the considered view that SPEPL is an independent agent and by no stretch can be termed as an agent.....
October 31, 2019 Case Laws Income Tax

Penalty u/s. 271 - Disallowance of expenses were beyond the scope of limited scrutiny for which assessee’s case was selected and hence it cannot be held that simply......
October 31, 2019 Case Laws Income Tax

Disallowance on account of bad debt/trading loss - the assessee is eligible for the deduction of the amount embezzled by the employee as a trading loss.
October 31, 2019 Case Laws Customs

Valuation of imported goods - mis-declaration of value of goods - Since the goods were not available for confiscation nor released provisionally after seizure to......
October 31, 2019 Case Laws Income Tax

Characterization of gain on sale of flat - Short term capital gain or Long term capital gain - valuation u/s 50C - conversion of stock in trade into capital asset - Cost....
October 31, 2019 Case Laws Central Excise

There were frequent changes of the law and different circulars were issued by CBEC during the relevant time. Therefore, there is scope for a different interpretation by.....
October 30, 2019 Circulars Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
October 30, 2019 Circulars Companies Law

Relaxation of additional fees and extension of last date in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013
October 30, 2019 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Second Amendment) Regulations, 2019
October 30, 2019 Case Laws GST

Classification of goods - Tamarind Fruit obtained from the farmers - When a specific Tariff heading is available, there is no necessity to follow further interpretative.....
October 30, 2019 Case Laws GST

Time of supply of services - continuous supply of services - renting of immovable properties - where no invoice is issued or payment is received - Time of supply is......
October 30, 2019 Case Laws Income Tax

Excise duty paid under protest is eligible for deduction u/s 43B - the amount received towards reimbursement of excise duty from its distributor is a trading receipt......
October 30, 2019 Case Laws Income Tax

Computation of capital gains - deduction towards repayment to bank loan which was treated as NPA by the bank - the consideration from sale of property to the extent of......
October 30, 2019 Case Laws Income Tax

Addition u/s. 68 - both the nature & source of the share application received was fully explained by the assessee. The assessee had discharged its onus to prove the......
October 30, 2019 Case Laws Income Tax

Revision u/s 264 in favor of assessee - It is manifest that only suo-motu power of the Commissioner under Section 264 of the IT Act, is restricted against an order......
October 30, 2019 Case Laws Income Tax

Prior period expenses adjustment against the prior period income - once the prior period income is held to be taxable, the prior period expenditure also should be......
October 30, 2019 Case Laws Income Tax

Suppression of production/sales - the books of accounts cannot be rejected if the assessee does not maintain the stock registers until and unless it is coupled with......
October 30, 2019 Case Laws Income Tax

Depreciation on car - the assessee is eligible for depreciation on the car purchased by it but registered in the name of the director as the assessee is the beneficial......
October 30, 2019 Case Laws Income Tax

Deduction u/s.80JJAA - Whether there is any distinction between salary and wages and whether monies paid to a person working in software industry cannot be termed as......
October 30, 2019 Case Laws Income Tax

Deduction u/s 10A - export turnover being unbilled revenue, which was yet to be billed - assessee raised invoice in March 2008 that is end of subsequent financial year,.....
October 30, 2019 Case Laws Income Tax

Expenditure on CSR - expenditure was incurred in the areas where business operations of the assessee company were carried out in order to promote social economic......
October 29, 2019 Case Laws GST

Time of supply - continuous supply of services - renting of immovable properties - If the rent invoice is issued before the due date of payment, the Time of supply is......
October 29, 2019 Case Laws GST

Input Tax Credit (ITC) - HealthCare Services - the applicant is not eligible for the credit of tax paid on the Input services used exclusively for providing exempt......
October 29, 2019 Case Laws GST

Exemption form GST - Healthcare services - medicines, consumables and implants used in the course of providing health care services to in-patients - The applicant is a......
October 29, 2019 Case Laws GST

Search and Seizure - Sub-section (2) of section 67 does not empower the officer concerned to record statements of family members through force or coercion or to record......
October 29, 2019 Case Laws GST

No Tribunal under Section 109 of the CGST Act is constituted/ functioning. Thus, the Petitioner is remediless. - Respondents are restrained from adopting any coercive......
October 29, 2019 Case Laws Income Tax

Revision u/s 263 - CIT was of the view that apparently the registration expenditure was paid on undisclosed income and was liable to be taxed which has not been done by.....
October 29, 2019 Case Laws Income Tax

Revision u/s 263 - The failure to compute assessee’s income u/s 115JB, in our considered opinion, would certainly make the order liable for exercise of revisional......
October 29, 2019 Case Laws Income Tax

PCIT has rightly invoked extraordinary revisionary powers as are enshrined in Section 263 as no inquiry, verifications and ivestiigations were made by the AO before......
October 29, 2019 Case Laws Income Tax

Taxation of Association of person (AOP) u/s 167B - one of the member of AOP is an Non Resident i.e. HPI, a company registered in Canada and the income of this member is.....
October 29, 2019 Case Laws Income Tax

Expenditure on relocation of existing equipment - The relocation of the existing equipment by any stretch of imagination cannot result in creation of any new asset. At......
October 29, 2019 Case Laws Income Tax

Income accrued in India - DTAA between India and Spain - while the expression ‘principally’ is not specifically defined in the Indo Spanish tax treaty, as evident from......
October 29, 2019 Case Laws Income Tax

Addition u/s 40A(2)(b) - related party transactions - services rendered towards transportation and handling of cargo - it would be reasonable to restrict the addition to....
October 29, 2019 Case Laws Income Tax

the transaction of the loan was carried out through the banking channel. Therefore there cannot be any doubt about the genuineness of the transactions. Addition u/s 68 -....
October 29, 2019 Case Laws Customs

Rejection of refund - Non-filing of the original document is not a valid ground for rejection of the refund because the appellant has given justification for non-filing.....
October 29, 2019 Case Laws Customs

EPCG scheme - import of machinery - undeclared ‘spares’ - The appellant is entitled to adjustment of ‘duty saved’ to the extent of the amount in the ‘transfer release......
October 29, 2019 Case Laws Service Tax

Rebate claim - unjust enrichment - user of renting services for export of goods - These goods are ultimately taken outside India by those passengers. In this way the......
October 29, 2019 Case Laws Service Tax

CENVAT credit - input services - intermediary services - Demand has been raised on the basis of original returns. In fact, the appellant has filed revised returns, in......
October 29, 2019 Case Laws Service Tax

Extended period in the present case cannot be invoked because the law on the point was not clear and the definition of exempted service was changed from time to time and....
October 29, 2019 Case Laws Service Tax

Refund of service tax remaining unutilized - Rule 5 - Export of services - the denial of the refund only on the basis of non-disclosure of the cenvat credit in ST-3......
October 29, 2019 Case Laws Service Tax

Refund of CENVAT Credit - input services - Rule 5 - The refund claim cannot be denied merely on the premise that services in question on which Cenvat credit remained......
October 26, 2019 Case Laws GST

AOP or BOI - renting of immovable property - The co-owners of a jointly held immovable property cannot be treated as an association of persons for determining the......
October 26, 2019 Case Laws GST

Levy of GST - The Applicant’s supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply,....
October 26, 2019 Case Laws GST

Receipt of the Child Adoption Fees - The activities, including the activity of facilitating the adoption of the children by the Adoptive parents, are in the nature of......

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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 ...

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F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

F: Stock damaged in recent floods

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

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

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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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024