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Highlights / Annotations / Catch Notes For October of 2019

Home Highlights October October 2019 Year 2019

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Showing 251 to 300 of 419 Records

1 ....2 3 4 567 8 9

October 15, 2019 Case Laws Income Tax

Exemption u/s 11 - charitable activity u/s 2(15) - The surplus derived from running the STD booths, pharmaceutical shops etc. was incidental and ancillary to the......
October 15, 2019 Case Laws Customs

Classification of imported goods - the multimedia speakers even if they are having additional features like USB port, etc. will appropriately be classified under CTH......
October 15, 2019 Case Laws Customs

Action against the Customs Broker (CB) - Time limitation - enquiry report was submitted after expiry of 90 days - The intention of CB to not to enable the Department to.....
October 15, 2019 Case Laws Service Tax

VCES declaration - allegation of false declaration on the basis of TDS statement 26AS - Unless it is established that the entire payments received as reflected in Form......
October 15, 2019 Case Laws Central Excise

Short payment of duty - Adjudicating Authority obtained report from the field formation however, the report was obtained at the back of the appellant after concluding......
October 14, 2019 Case Laws GST

Exemption from GST - The role of the applicant starts only after the supply of goods/services are rendered by MCGM and hence it cannot be said that they are rendering......
October 14, 2019 Case Laws GST

Classification of supply - supply of services or not - The Applicant is not in the business of providing insurance coverage. - The recovery of 50% of Parental Health......
October 14, 2019 Case Laws GST

Supply of Works Contract or not - Composite Contract - the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system do....
October 14, 2019 Case Laws GST

Detention of conveyance - after detaining the vehicle, no physical verification report has been submitted by the concerned officer and uploaded in the common portal,......
October 14, 2019 Case Laws GST

Failure to file Form GST TRAN-1 - carry forward of Input Tax Credit - technical glitches - Revenue directed to either open the Portal to enable the petitioner to again......
October 14, 2019 Case Laws Income Tax

Deduction u/s 80-IB(10) - When the book result discloses the profit at 50%, the Revenue cannot doubt that the profit was exorbitant or improbable one - The profit......
October 14, 2019 Case Laws Income Tax

Disallowance of deduction claimed u/s 80-IB(10) - When the third party individuals are partners in the assessee-firm apart from the children of the land owners, the......
October 14, 2019 Case Laws Income Tax

Addition of interest expenses claimed u/s 57 - All the details were before the CIT(Appeals) but instead of pin pointing any concrete diversion of interest bearing funds;....
October 14, 2019 Case Laws Income Tax

Nature of Incentive received - the incentive given by the Government to the assessee for exploring the new market is a capital receipt, hence it cannot be treated as......
October 14, 2019 Case Laws Income Tax

Addition on account of commission paid and on account of salary - Assessee has inflated the expenses just to reduce the taxable income - additions confirmed.
October 14, 2019 Case Laws Customs

Classification of imported goods - Melamine ware viz Kitchenware and Tableware - the goods were appropriately classifiable under heading 392410 and not under heading 392490.
October 14, 2019 Case Laws Customs

Valuation of imported goods - import of content of Digi Beta Tape through Courier - by not including the value of the License Fee or Guarantee paid by them relating to......
October 14, 2019 Case Laws Customs

Duty Drawback - classification of goods in the drawback schedule - export of PV Suitings along with woven fabrics of synthetic staple fibre - The goods have been......
October 14, 2019 Case Laws Customs

The Commissioner had limited scope in the remand proceedings and could not have put the appellants in more precarious position then what was held against them in the......
October 14, 2019 Case Laws Customs

Baggage Rules - illegal exports or not - packet containing 193 posters of Maldives Airlines - Revenue failed to prove that the said baggage is not a bona fide baggage......
October 13, 2019 Notifications Companies Law

Companies (Meetings of Board and its Powers) Amendment Rules, 2019
October 13, 2019 Notifications Companies Law

Schedule VII in the Companies Act, 2013 amended - Contribution to incubators funded by various authorities.
October 13, 2019 Circulars GST

GST on license fee charged by the States for grant of Liquor licences to vendors
October 13, 2019 Circulars GST

Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi)
October 13, 2019 Circulars GST

Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997
October 13, 2019 Circulars GST

Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry
October 13, 2019 Circulars GST

Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India
October 13, 2019 Circulars GST

Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts from individual donors
October 13, 2019 Circulars GST

Clarification on issue of GST on Airport levies
October 13, 2019 Circulars GST

Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both
October 13, 2019 Circulars GST

Clarification regarding GST rates & classification (goods)
October 13, 2019 Case Laws GST

Club membership - amount collected by Rotary club towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita......
October 13, 2019 Case Laws Income Tax

Disallowance of expenditure incurred towards the educational expenses in respect of daughter of one of the Directors of the assessee company - AO correctly concluded......
October 13, 2019 Case Laws Income Tax

Penalty u/s. 271AAA(2) - Assessment u/s 153 - where the revenue had failed to question the assessee while recording the statement u/s 132(4) of the Act as regards the......
October 13, 2019 Case Laws Income Tax

Exemption u/s 11 - Claim of repayment of loan as application of income - Since the assessee has already claimed exemption towards the cost of asset as application of......
October 13, 2019 Case Laws Income Tax

Addition being unverified sundry debtors - Additions have been confirmed on account of bogus purchases - Any addition out of the sales made out of the aforesaid......
October 13, 2019 Case Laws Income Tax

Salary income - additions towards difference between returned income and as per 26AS - there was dispute between employee and employer therefore, it was necessary for......
October 13, 2019 Case Laws Income Tax

Income accrued in India - AO erred in taxing the service agreement receipt as ‘fee for included services’ as per Article 12(4) of India USA DTAA for such services in......
October 13, 2019 Case Laws Customs

Classification of imported goods - Every material in this universe will have chemical constituents - organic/ inorganic. Then can by referring to Chemical Structure,......
October 12, 2019 Case Laws Customs

Refund of SAD - benefit of N/N. 102/97-Cus. - As there is no tax invoice or any other invoice, hence there is no question of passing on of SAD to the buyer of the......
October 12, 2019 Case Laws Service Tax

Commercial Training or Coaching Service - There was some confusion as to the interpretation of the word "commercial" used in the definition of the said service - Again,.....
October 12, 2019 Case Laws Central Excise

Fraudulent availment of CENVAT Credit - The adjudicating authority has committed an error because the admission of the maker though can be used against the maker thereof....
October 11, 2019 Case Laws Income Tax

Refund orders with interest - Whatever the technical difficulties in releasing the refund, the department must sort it out. If for some reason of technical glitch the......
October 11, 2019 Case Laws Income Tax

Employee’s contribution towards GPF, CPF and ESI deposited by the assessee on or before the due date of filing the return u/s 139, though beyond the due dates as given......
October 11, 2019 Case Laws Income Tax

Legality of the assessment order passed by the AO without providing the draft of the proposed order of an assessment - the issuance of a show-cause notice cannot be......
October 11, 2019 Case Laws Income Tax

Deemed dividend addition u/s.2(22)(e) - advances given to sister concern without interest - Transactions were purely out of trading transactions between the two concerns....
October 11, 2019 Case Laws Customs

Smuggling - Gold Jewellery - Proof of purchase of gold submitted first time during the appellate proceedings only - There is no explanation forthcoming as to why, if, in....
October 11, 2019 Case Laws Customs

Exemption from CVD - Misdeclaration of imported goods - SCN issued within one year from the date of filing of Bill of Entry, is definitely within the normal period of......
October 11, 2019 Case Laws Companies Law

Director who does not possess DIN would not be legally entitled to participate in the proceedings of the meeting of Board of Directors. Consequently, a resolution passed....
October 11, 2019 Case Laws Indian Laws

Dishonor of Cheque - Non-existence of bank account - The aspect of the closure of the bank account of the petitioner prior to the issuance of the cheque, is a matter......

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