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Highlights / Annotations / Catch Notes For October of 2019

Home Highlights October October 2019 Year 2019

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Showing 201 to 250 of 419 Records

1 2 3 456 7 8 9

October 18, 2019 Case Laws Income Tax

Addition as “salary income” instead of business income - The claim of the assessee is that the income earned by way of commission for expansion of business of the......
October 18, 2019 Case Laws Income Tax

Unexplained cash - addition u/s 68 or 69A - If certain amount of cash is received from buyers which is then handed over to sellers, it is not the amount of receipt which....
October 18, 2019 Case Laws Income Tax

Additions on account of long term capital gains arising from transfer of land - GPA holder - when in the registered power of attorney no consideration has passed on from....
October 18, 2019 Case Laws Income Tax

Penalty levied u/s 271A - applicability of section 44AD - profit showed at lower rate - Audit was conducted u/s 44AB - AO shall not resort to short cut method of......
October 17, 2019 Case Laws GST

In case of services provided to the SEZ Unit is not for authorized operations, then they would not be treated as supplies to SEZ Units and would not be covered under the....
October 17, 2019 Case Laws GST

Classification of services - IT Support Services - The services are not directly involved in the provision of the service or supply of goods by the recipient, and hence.....
October 17, 2019 Case Laws GST

Liability of GST - Operation of e-commerce platform - The applicant is not liable to pay tax for the supply of services by drivers through the e-commerce platform......
October 17, 2019 Case Laws GST

Commission Agents - service of supplying dry chillies on behalf of farmers to the traders - Even the APMC Act considers them as agricultural produce - the applicant does....
October 17, 2019 Case Laws Income Tax

Merely because additions made by the AO have been partially upheld by the CIT (A), would not confer the ground to initiate proceedings u/s 271(1)(c) of the Act of......
October 17, 2019 Case Laws Income Tax

As the amount paid by the assessee to specific persons are taxed in the hands of specific persons at the same rate , disallowance u/s 40A(2)(b) will be meaningless......
October 17, 2019 Case Laws Customs

Refund of customs duty - No challan was taken by the appellant therefore, there is no question of producing any challan by the appellant. So far as the payment by the......
October 17, 2019 Case Laws Service Tax

Refund of excess service tax paid - It is just that excess amount paid by the assessee and happily accepted by the Revenue without raising any objection, which is being.....
October 17, 2019 Case Laws Service Tax

Service tax was paid under wrong Registration No. - whether could be treated as non-payment of service tax or not? - the said Director (in whose the tax was deposited)......
October 17, 2019 Case Laws Central Excise

CENVAT Credit - input services - SEZ unit - the services, which have been claimed by the assessee to have been used as input service for Maintenance & Repair of......
October 17, 2019 Case Laws Central Excise

Transfer of CENVAT Credit lying un-utilized - the scheme contemplated under Chewing Tobacco Rules is self-contained and there is no bar under the said Rules to transfer.....
October 17, 2019 Case Laws Central Excise

As there is no such allegation in the show cause notice to allege that the goods were never received by the appellant-manufacturer and supplied by the dealer, in that......
October 17, 2019 Case Laws Central Excise

Reversal of Cenvat credit - activity of refilling/relabeling of ink containers - Process not amounting to manufacture - f the activity does not amount to manufacture, in....
October 16, 2019 Notifications Income Tax

Advisory - Full Fledged Money Changers (FFMC).
October 16, 2019 Circulars Customs

Claim of refund amount on account of double-payment of Customs Duty
October 16, 2019 Circulars Customs

Eligibility Criteria for availing of DPD Scheme by Importers
October 16, 2019 Case Laws GST

Job work - valuation - The value of the goods provided by the principal would not form the part of the value of the supply and must be excluded while valuing the supply.
October 16, 2019 Case Laws GST

Reversal of Input Tax Credit - in respect of the supply of surplus electric energy it is evident that the applicant is engaged in supply of exempted goods - The......
October 16, 2019 Case Laws GST

Liability for deduction of GST TDS - the applicant has not been established by national, regional or local governments but is registered under Co-operative Society Act......
October 16, 2019 Case Laws GST

Input tax credit (ITC) - Section 17(5)(h) of CGST Act 2017 does not allow credit on any goods disposed by way of gift or free samples, whether or not in the course or......
October 16, 2019 Case Laws GST

Classification of goods - Agriculture Tree Climbing Apparatus-Unipole Manually operated - the product in question falls under manually operated agricultural implement......
October 16, 2019 Case Laws GST

Classification and nature of supply - post sales services - The Post-Sales Technical Support Services provided by the applicant is classified as Information Technology......
October 16, 2019 Case Laws GST

Classification and nature of supply - The Marketing and Pre-sales Technical Support Services provided by the applicant will be classified as Intermediary services in......
October 16, 2019 Case Laws GST

Nature and classification of supply - The activities carried out in India by the applicant so far as those activities mentioned in the “Pre-sale and Marketing Services......
October 16, 2019 Case Laws GST

Export of services - zero rated supply or not? - The transaction is a transaction within the country and is a composite supply of goods or services to the customers by......
October 16, 2019 Case Laws GST

Classification of services - levy of GST - canteen or outdoor catering services? - services rendered by the applicant under cash & carry model - sale of food items for......
October 16, 2019 Case Laws GST

Classification of goods - rate of GST - Seats even if they are meant to be fitted in railways coaches, would be covered under the heading 94018000 - liable to GST @18%
October 16, 2019 Case Laws GST

Levy of GST - job work charges charged for manufacturing of Cattle Feed / Poultry Feed on job work basis - scope of supply - the activity is liable to GST @5%
October 16, 2019 Case Laws GST

Territorial Jurisdiction under GST - shifting of the Chief Commissioner’s Office from Shillong to Guwahati does not suffer from arbitrariness - it is a settled law that.....
October 16, 2019 Case Laws Income Tax

Maintainability of wrt petition before HC where option for filing Revision u/s 264 is available - Rejection of Refund of excess amount paid as tax - There are no......
October 16, 2019 Case Laws Customs

Scope of SCN - The appeal before the Commissioner(Appeals) is also with regard to the classification issue but the Commissioner(Appeals) has wrongly converted the......
October 16, 2019 Case Laws Customs

Valuation - substantial markup in the supply of goods - There are no evidence of the relationship having impacted the conditions of sale or that the relationship itself.....
October 16, 2019 Case Laws Service Tax

Rejection of “cum tax” claim - Demand of service tax on the basis of TDS statement - There seems no reason to deny benefit of cum tax value in view of the fact that......
October 16, 2019 Case Laws Service Tax

Broadcasting Service - Commissioner has proceeded to confirm the demand by comparing two un-comparables i.e. oranges with apples. Service tax being contract/ transaction....
October 16, 2019 Case Laws Central Excise

Valuation - inclusion of charges recovered from the customer for the delayed payment by issuance of debit note - no recovery is made in excess of cash discount passed on....
October 16, 2019 Case Laws Income Tax

Section 55 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - whether the High Court was right in observing that while exercise....
October 15, 2019 Case Laws GST

Levy of GST - Supply or not - receipt of prize money from horse race conducting entities - The applicant never passes the ownership of horses to the race organizer.......
October 15, 2019 Case Laws GST

Classification of documents - Secured Printing and Delivery of Pattadar Passbook cum Title Deed - the Tile deed and Passbook qualify to be classified under CHSN 4820 and....
October 15, 2019 Case Laws GST

Classification of supply - printing and supply of paper and paper boards - job work - If the final printed material is a book or a journal or a periodical and if the......
October 15, 2019 Case Laws GST

Levy of CGST - Providing Accommodation services to SEZ units - zero rated supplies or not - The supply of accommodation services provided to a SEZ Unit would be treated.....
October 15, 2019 Case Laws GST

Classification of services - sub-contract - Construction of residential complex - - This works contract is for a construction of a civil structure and since it is a......
October 15, 2019 Case Laws GST

Classification of services - Rate of tax - Development of Airport by construction of Runway, Taxi track, Apron, Isolation bay, Perimeter Road including Earth work and......
October 15, 2019 Case Laws Income Tax

Revision of assessment order u/s 263 - Rejection of claim of depreciation - In the absence of the requisite evidence in support of the claim that the solar generators......
October 15, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - additions u/s 68 - it is specifically found that cash were deposited in the Bank accounts of entry providers from where the amounts in.....
October 15, 2019 Case Laws Income Tax

Addition on account of Electricity expenses - merely because the electricity meter is not in name of the both the owners and is in name of one of the owners only, the......
October 15, 2019 Case Laws Income Tax

TDS u/s 194H - Commission payment made to NPCI - the payment made to NFS could not be considered as commission or brokerage liable for deduction at source.

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Quick Updates:

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Latest Case Laws

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What's New:
Latest Circulars

F: Interest u/s 50 of CGST Act 2017

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: GSTR-1 LATE FEE FY 2020-21

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

F: Stock damaged in recent floods

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

A: ELECTRONIC CASH LEDGER

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