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Highlights / Annotations / Catch Notes For October of 2019

Home Highlights October October 2019 Year 2019

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Showing 101 to 150 of 419 Records

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October 24, 2019 Case Laws Income Tax

Correct head of Income - as the appellant-assessee did not carry out any systematic, recurring and in organised manner, any business activity nor there was any volume,......
October 24, 2019 Case Laws Income Tax

Deduction u/s.10B - Manufacturing - Export of Copper Cladded Glass expoxy Laminate (CCGL) - the change or the series of changes brought about by the application of the......
October 24, 2019 Case Laws Income Tax

Assessment order under the scheme of section 144C - the final order of assessment is passed pursuant to the direction of the learned dispute resolution panel but it......
October 24, 2019 Case Laws Income Tax

Revision u/s 263 - credit of TDS reflected in form No. 26AS - Once the material now cited before us was not available with the Pr. CIT, therefore, we do not find any......
October 24, 2019 Case Laws Income Tax

Revenue recognition - sale of under construction flats - AO directed to make an addition, bringing to tax by percentage completion method, the revenue out of the......
October 24, 2019 Case Laws Customs

Demand of Penalty - the duty with interest and penalty (@15%) have been paid in full - the proceeding in respect of such person to whom notice is issued under......
October 24, 2019 Case Laws Insolvency and Bankruptcy

Step to be taken by the ‘Liquidator’ during the ‘Liquidation’. - the scheme must ensure maximisation of the assets of the ‘Corporate Debtor’ and balance the stakeholders....
October 24, 2019 Case Laws Money Laundering

Condonation of delay in filing appeal - the reasons for delay in filing the appeals were beyond the control of the appellant - Section 42 of the PMLA - Money Laundering.....
October 24, 2019 Case Laws Central Excise

Interest on delayed refund - the appellant is entitled to interest on refund from the date of filing the appeal (when such deposit under protest became pre-deposit under....
October 24, 2019 Case Laws Central Excise

Levy of penalty - fraudulent availment of CENVAT Credit - It was contended that, Penalty under Rule 26(2) provision can be imposed only on a natural person. - The......
October 24, 2019 Case Laws Central Excise

CENVAT credit - Diesel oil engine - it is not a specified capital goods item - The diesel oil engine is used in various places like water treatment plants, coke oven etc....
October 23, 2019 Case Laws GST

Concessional rate of tax - supply of trucks and its spare parts to Public Funded Research Institutions - The supply of trucks and spare parts by the applicant to SHAR,......
October 23, 2019 Case Laws GST

The delivery of spares by the applicant to the ultimate consumer on account of M/s. JNSIPL, Maharashtra, where invoice is raised against M/s. JNSIPL, Maharashtra and the....
October 23, 2019 Case Laws GST

Levy of GST - service of providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) - there is no involvement of goods and only services are......
October 23, 2019 Case Laws GST

Supply or not - activity of depositing the timber / wood by the applicant in the Depot - There is no provision in the GST Act for shifting of the tax liability and......
October 23, 2019 Case Laws GST

Rate of tax - nature of supply - supply of printing (of the content supplied by the recipient of supply] is the ancillary to the principal supply of the answer booklet......
October 23, 2019 Case Laws GST

When an officer functioning under the GGST Act, acts in a highhanded and arbitrary manner in excess of the authority vested in him the same is required to be viewed very....
October 23, 2019 Case Laws GST

Profiteering - Sanitary Napkin - Respondent directed to reduce his prices by way of commensurate reduction keeping in view the reduced rate of tax and benefit of ITC......
October 23, 2019 Case Laws Income Tax

TDS u/Sec. 194J /194C - sale of Shrink- Wrapped-packaged software on CD/DVD - Section 119(1), there is no duty cast upon the CBDT to issue clarification and decide the......
October 23, 2019 Case Laws Income Tax

Withholding of refund claim in exercise of powers u/s 241A - Scope and validity of reasons recorded by the AO - the exercise of the powers would not be justified in......
October 23, 2019 Case Laws Income Tax

Validity of reassessment proceedings - Since the jurisdiction of the assessee was not predetermined prior to notice issued U/s 148 of the Act as the assessee has not......
October 23, 2019 Case Laws Income Tax

Depreciation on the intangible assets/goodwill - the assessee was allowed for depreciation in respect of such goodwill in the 1st year of amalgamation i.e. AY 2006-07.......
October 23, 2019 Case Laws Income Tax

Additions towards On money received on sale of property - the addition cannot be made in the hands of the assessee, as denial of opportunity to the assessee to......
October 23, 2019 Case Laws Income Tax

Validity of reopening of assessment u/s 147 - source of loan given by the assessee - The sort of enquiry, if warranted, ought to have been conducted in the hands of the.....
October 23, 2019 Case Laws Income Tax

Penalty u/s 272A(2)(e) - delay in filing the return of income - Provisions of Sec.139(4A) makes a reference only to provisions of Sec.11 and 12 and not to the provisions....
October 23, 2019 Case Laws Income Tax

Disallowance of expenditure u/s 37(1) - Amount paid as penalty for using electricity during restricted hours - the amount paid being penalty, the AO was justified in......
October 23, 2019 Case Laws Customs

Valuation of imported goods - Undervaluation and misdeclaration - enhancement of value based on NIDB data - reliance on unauthenticated Email, retracted statements - the....
October 23, 2019 Case Laws Central Excise

SSI Exemption - use of brand name of others - both the firm belong to the same family members. In this position, it cannot be said that one is using the brand name of others.
October 23, 2019 Case Laws VAT and Sales Tax

Plainly, the books of account had been rejected for varied reasons that have been noted and considered by the Tribunal as well. That being a question of fact and......
October 22, 2019 Case Laws GST

Input tax credit - Whether input GST credit can be availed by the applicant on the inputs i.e. Electrical Works, Pumps, Pumping systems and tanks, Lighting system,......
October 22, 2019 Case Laws GST

Levy of GST - online educational journals and periodicals are supplied to the Educational Institutions other than to preschool and higher secondary school or equivalent.....
October 22, 2019 Case Laws GST

Supply of services - supply of OIDAR services to customers in India - The burden of proving that the a unregistered person located in the taxable territory has received.....
October 22, 2019 Case Laws GST

Exemption from GST - Sale of unbranded Rice - The manufacturers can hold the registered brand name while selling the rice under unregistered brand after following all......
October 22, 2019 Case Laws GST

Classification of supply - The applicant is supplying items of food as a part of service and since the provision of eating in the premises is provided or the customers......
October 22, 2019 Case Laws GST

Proceedings before the National Anti-profiteering Authority - The litigant is entitled to be heard by all members who are the ultimate decision-makers so the litigant......
October 22, 2019 Case Laws GST

Profiteering - Respondent had increased the price of the flat after the introduction of GST - benefit of Input Tax Credit (ITC) not passed on - the Respondent has......
October 22, 2019 Case Laws Customs

Over-Valuation - Import of Coal of Indonesian Origin - Even though the custom officers possess the said power, they do not become police officials within the meaning of.....
October 22, 2019 Case Laws Income Tax

Education expenses - the expenses incurred by the assessee company on the education of its director who was pursuing a management course, can safely be held to have been....
October 22, 2019 Case Laws Income Tax

Even in the event of addition being made u/s. 68 in the set aside proceedings, the assessee should be given the benefit of set off of current year’s business loss......
October 22, 2019 Case Laws Income Tax

Taxation of succession fee - value of any benefit or perquisite in the hands of Directors - the assessee has no obligation to make any payment towards success fee paid......
October 22, 2019 Case Laws Income Tax

Income accrued in India - Referral fees has been received by the assessee on account of the referral made by assessee for the potential rendering of services by HSCI to.....
October 22, 2019 Case Laws Income Tax

Genuinity of transaction of purchase of trademark - it is outside the domain of the AO to question the necessity of incurring an expenditure - intangible assets such as.....
October 22, 2019 Case Laws Income Tax

The peak credit is applied where the assessee can correlate the deposits viz a viz withdrawal from the bank. As the assessee failed to establish the correlation between.....
October 22, 2019 Case Laws Customs

Refund of differential duty - assessment order not challenged - there are no option but to hold that the appeals are not sustainable and need to be rejected.
October 22, 2019 Case Laws Service Tax

Refund of service tax - SEZ unit - The Notification provides that claim for refund shall be filed within one year from the end of the month, in which actual payment of......
October 22, 2019 Case Laws Central Excise

Process amounting to manufacture - classification - placing of the vegetables cuisine, rice, roti, salad etc. on a tray and placing the leaflets bearing the logo as well....
October 22, 2019 Case Laws Central Excise

Maintainability of appeal - a new legal issue raised, that the appellant was a Partnership Firm and the same was dissolved by Dissolution Deed dated 09.03.2007,......
October 22, 2019 Case Laws VAT and Sales Tax

Condonation of delay in filing of an Appeal - Even if the possession being taken by the bank u/s 13(4) of the SARFAESI Act, there is no bar, therefore, for the......
October 21, 2019 Case Laws Customs

Recovery of Duty Drawback - Petitioners has raised three issues namely (i) Effect of repeal of duty drawback rules 1995 w.e.f. 01.10.2017 (ii) Absence of mechanism to......
October 21, 2019 Case Laws Customs

Recovery of Duty Drawback - goods were exported during 2010-2013 and Show Cause Notice was issued on 30.7.2018 - period of 5 years from the date of export/assessment is.....

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