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Highlights / Annotations / Catch Notes For October of 2019

Home Highlights October October 2019 Year 2019

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Showing 301 to 350 of 419 Records

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October 10, 2019 Case Laws GST

Refund of input tax credit (ITC) - Export - since the Petitioner is held to be entitled for refund of ITC and as such no prejudice will be caused to them, if they would.....
October 10, 2019 Case Laws GST

Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on.....
October 10, 2019 Case Laws Income Tax

Addition u/s 68/69A - As per the scheme of presumptive taxation provided u/s 44AF the estimated business income from aggregate cash deposits / turnover works by applying....
October 10, 2019 Case Laws Income Tax

Long term capital - "transfer" within the meaning of Sec. 2 (47) - implementation of JDA - Decision in the case of ITAT [2018 (10) TMI 1345 - ITAT BANGALORE] followed,......
October 10, 2019 Case Laws Income Tax

Disallowance of Salary paid to the partner - increase in the salary - Support by the terms of partnership deed - claim of the assessee that in the subsequent years the......
October 10, 2019 Case Laws Income Tax

Capital gain computation - Addition u/s 50C - Increase in Circle Rate between the date of agreement and actual date of registration - AO is directed to adopt full value.....
October 10, 2019 Case Laws Customs

Demand pending appeal - Seizure of vessel - FC Maria Laura - evasion of customs duty - it will not be appropriate to require Fomento to maintain the bank guarantee as a.....
October 10, 2019 Case Laws Customs

Valuation of imported goods - inclusion of the “ship demurrage charges” incurred by the appellant in the assessable value - Since the HC has declared proviso to Rule......
October 10, 2019 Case Laws Customs

Valuation of imported goods - Brass Valve & Zinc Valves - the adjudicating authority has not recorded a single sentence of finding on contemporaneous import detail given....
October 10, 2019 Case Laws Customs

Imposition of penalty u/s 112(a) of CA on Customs Broker / CB - various irregularities committed by the main importers - there should be a clear evidence to come to the.....
October 10, 2019 Case Laws Service Tax

GTA Services - The foodstuff is a clear, unambiguous word and there is nothing to indicate that the same would apply to transportation of the raw material etc. which......
October 10, 2019 Case Laws Service Tax

Business Auxiliary Service - amount collected from the customers under the new scheme called “Passport Bonus Card Scheme” on behalf of the manufacturer - When there is......
October 10, 2019 Case Laws Central Excise

CENVAT Credit - input services - ‘ventilation stopping area and isolation stopping area’ cannot be called as civil structure, accordingly, CENVAT Credit availed by the......
October 9, 2019 Case Laws GST

Classification of services - Sub-Contract - construction of road over bridge (ROB) - the services provided by the Applicant as sub-contractor to principal contractors......
October 9, 2019 Case Laws GST

Classification of goods - Laminated High Density Poly Ethylene HDPE Woven Geomembrane for water proof Lining Type-Il, IS:15351:2015 - classifiable under HSN Code 5911.
October 9, 2019 Case Laws Income Tax

Addition u/s 68 or 115BBC - The anonymous donations will not be covered if donations received by any trust or institution created or established wholly for religious......
October 9, 2019 Case Laws Income Tax

Exemption u/s 11 - violation of the provisions of section 13(1)(d) and 13(2)(h) - Being a chairman in a company does not amount to holding a 'substantial interest'......
October 9, 2019 Case Laws Income Tax

Accrual of income in India - TP Adjustment - when the amount remunerated by the assessee is found to be satisfying the ‘arms length’ principle, therefore, no further......
October 9, 2019 Case Laws Insolvency and Bankruptcy

Maintainability of application - initiation of CIRP - the entire “corporate insolvency resolution process” as such cannot be equated with “winding up proceedings” -......
October 9, 2019 Case Laws Companies Law

Whether in exercise of powers under the proviso to Section 434 of the Companies Act, 2013, this court should transfer the present proceedings to NCLT? - normally, this......
October 9, 2019 Case Laws Indian Laws

Dishonour of cheque - Service of statutory demand notice - he complaint under Section 138 of the N.I.Act, without signature can be maintained when such a complaint is......
October 9, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - non disclosure of investment in the ITR - borrowed satisfaction - Assessee submitted the, the Form ITR2, at the relevant point of time,....
October 9, 2019 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - The Adjudicating Authority landed in error in directing that the liquidation order shall be deemed as a notice of discharge to the......
October 9, 2019 Case Laws Income Tax

LTCG - Deduction u/s 54F - assessee is eligible for deduction u/s 54F even if the construction is commenced before transfer of the capital asset and completed the......
October 9, 2019 Case Laws Income Tax

Penalty u/s 271G - assessee was unable to submit internal TNMM by working out the profitability of AE and non-AE segment - due to peculiar nature of the product and......
October 9, 2019 Case Laws Companies Law

Oppression and mismanagement - the observations made by the Tribunal that the Respondents had been removed from the Board and their shareholding had been cancelled......
October 9, 2019 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - difference in original return of income and revised return - Had it been the intention of the assessee to make a full and true disclosure.....
October 9, 2019 Case Laws Income Tax

Penalty proceedings u/s 271D - violation of provisions of section 269SS - receipt of loan in cash - the assessee has taken a loan from his wife due to business......
October 9, 2019 Case Laws Insolvency and Bankruptcy

Maintainability of application - Corporate Debtor - mandatory notice - notice has been sent by e-mail as well as by post but the notice sent by post has not been served.....
October 9, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Time limitation - There is no averment that the winding up proceedings were initiated. No provision in the Code has been brought to our notice by......
October 7, 2019 Case Laws Income Tax

Assessment of interest income on FCNR-B deposits - joint FCNR(B) Bank account with the assessee’s non-resident - the PCIT is justified in giving direction to the AO to......
October 7, 2019 Case Laws Income Tax

Levy of penalty u/s.271E - repayment of the loan in cash - the completion of assessment proceedings is not a condition precedent for initiation of penalty proceedings u/s. 269T.
October 7, 2019 Case Laws Income Tax

Accrual of income - Addition towards interest on bank fixed deposits on the basis of TDS statements 26AS - given that the transaction has been reflected in Form 26AS,......
October 7, 2019 Case Laws Income Tax

Levy of penalty u/s 271AAA - Addition u/s 69A post search - assessee’s argument that the assessee’s explanation has not been found to be false and, therefore, penalty is....
October 7, 2019 Case Laws Customs

Valuation - inclusion of 'demurrage' and 'dispatch' money - Sub-Rule (2) of Rule 10 of the Customs Valuation Rules, held as to be bad and hence declared ultra vires the.....
October 7, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - applicability of time limitation - recovery of dues - The date of coming into force of the IBC Code does not and cannot form a trigger point of......
October 7, 2019 Case Laws Service Tax

Challenge to the Show Cause Notice (SCN) - Maintainability of writ petition - earlier Single member bench of HC allowing the petition, quashed the SCN - The writ ought......
October 6, 2019 Case Laws GST

Classification of goods - Kalva raksha sutra - the ruling do not delve on what makes a kalava and how the product is not a ‘kalava’. In as much as the issue raised......
October 6, 2019 Case Laws Income Tax

Claim of expenditure - even if there are lacunae in maintaining details at the end of the assessee, and he has claimed some inflated expenditure, that should be around......
October 6, 2019 Case Laws GST

Profiteering - respondents have denied benefit of ITC to the buyers of the flats being constructed by them in their Lodha Eternis Project in contravention of the......
October 5, 2019 Case Laws Income Tax

Exemption u/s 10(4)(ii) - interest income from NRE account - Since the assessee has come and stays in India during the financial year 2014-15 for 283 days, his......
October 5, 2019 Case Laws Income Tax

Addition u/s 56(2)(viib) - shares of closely held company - valuation of the shares should be made on the basis of various factors and not merely on the basis of......
October 5, 2019 Case Laws Income Tax

Jurisdiction of Addl. CIT to pass the assessment order u/s 143(3) - Jurisdiction was not assigned in the manner prescribed u/s 120 - order quashed.
October 5, 2019 Case Laws FEMA

The Special Director has enhanced the penalty arbitrarily without any Appeal filed by the Department, as if the Special Director is himself the aggrieved party, which......
October 5, 2019 Case Laws Service Tax

Construction of residential complex service or nor - personal use includes permitting the complex for use as residence by another person on rent or without consideration....
October 5, 2019 Case Laws Service Tax

Imposition of penalty - Appellant did not file the ST-3 returns nor paid service tax within the stipulated time - The question of invoking of Section 80 of the Act in......
October 5, 2019 Case Laws Central Excise

CENVAT credit - input services or not - MTOP charges are for the purpose of non-lifting of the goods and it is a fact that the goods have not been lifted by the......
October 5, 2019 Case Laws Central Excise

Demand u/s 11D - collection of reversal of CENVAT Credit from the customers - the said amount is not retained by the appellant - invoking Section 11D to demand the......
October 5, 2019 Case Laws Central Excise

Refund - unjust enrichment - mere issuance of credit notes cannot be the sole basis for holding that the duty has been borne by the assessee and that it has not been......
October 5, 2019 Case Laws Service Tax

Club and association services - Doctrine of mutuality applies - Not liable to sales tax - from 2005 onwards there is levy service tax on members’ clubs in the......

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