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Highlights / Annotations / Catch Notes For October of 2019

Home Highlights October October 2019 Year 2019

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Showing 51 to 100 of 419 Records

123 4 5 6........ 9

October 26, 2019 Case Laws GST

Levy of GST - The applicant is liable to tax for acting as an intermediary for booking of hotel rooms to the pilgrims from outside, if he does not satisfy all the......
October 26, 2019 Case Laws GST

Levy of GST - Charitable Activities - they are providing accommodation services to the pilgrims and charging the persons on a monthly basis or daily basis for......
October 26, 2019 Case Laws GST

Classification of services - composite supply or mixed supply - The services supplied by the applicant do not constitute a Composite Supply and would be a mixed supply,.....
October 26, 2019 Case Laws GST

Rate of tax - sub-contract - Since this involves the works related to railway network, the contract can be said to be pertaining to Railways. The term “pertaining to......
October 26, 2019 Case Laws GST

Classification of services - auctioning of flowers - providing services for sale or purchase of agricultural produce - Since the applicant is a “commission agent” within....
October 26, 2019 Case Laws Income Tax

Addition on account of loss of sales of stock - assessee did not submit any stock statement and the bank considered the stock of the company as Nil - The expert has......
October 26, 2019 Case Laws Income Tax

Exemption on agricultural income - firm is not the owner of such agricultural land but the partners - assessee firm though not being the owner of the agricultural land......
October 26, 2019 Case Laws Income Tax

Genuineness of expenses - purchase of diesel and oil - the in-house consumption of diesel and oil cannot be neglected. But the fact that the assessee has not maintained.....
October 26, 2019 Case Laws Customs

100% EOU - principles of of promissory estoppel - It is settled law that in case of exemption, it is responsibility of the person claiming the exemption to satisfy that.....
October 26, 2019 Case Laws Customs

Classification of a product - long pepper/pippali - appellant classified their product under CTH 12119099 whereas the department proposed its classification under......
October 26, 2019 Case Laws Insolvency and Bankruptcy

Validity of Resolution plan - Now 270 days is being over as per calculation on the basis of the order of extension, we hold that in absence of any other reason, the......
October 26, 2019 Case Laws Insolvency and Bankruptcy

Extension of CIRP - not taking a decision by the CoC without any reason will not become a reason for exclusion of the time period from the CIRP period. Besides this, CoC....
October 26, 2019 Case Laws Service Tax

BAS - export of services or not - the sale of the products and services manufactured or provided by the Foreign Company have been made by the assessee to the Indian......
October 26, 2019 Case Laws Service Tax

Classification of service - local transportation/shifting charges collected by the Appellant which is inclusive of loading of tipper, transportation upto Railway Track......
October 26, 2019 Case Laws Service Tax

CENVAT credit - input services - Appellant was entitled to avail the Cenvat Credit on the three services, namely, construction service, clearing and forwarding service......
October 25, 2019 Case Laws GST

Classification - rate of GST - Wind Mills and accessories are proposed to be sold for a single price and hence it amounts to a composite supply with the supply of wind......
October 25, 2019 Case Laws GST

Levy of GST - On Job trainee - applicant acts as a pure agent - the applicant is only a conduit for the payment and the actual service is by the trainee to the trainer......
October 25, 2019 Case Laws GST

Classification of goods - Pooja oil - the product “pooja oil’ finds a very specific entry in Schedule II. Thus it is more appropriately covered under Sl. No. 27 in......
October 25, 2019 Case Laws Income Tax

Reassessment u/s 147 r.w.s 143(3) - continuance of assessment proceedings during stay period - The stay is operating against passing of the final assessment order. That.....
October 25, 2019 Case Laws Income Tax

Reassessment u/s 147 r.w.s 143(3) - period of limitation - issuing another notice after issuing notice u/s 143(2) within prescribed period of limitation - exclusion of......
October 25, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - there is no basis to proceed on the premise that the allocation of shares was at an artificially high premium. Merely because a......
October 25, 2019 Case Laws Income Tax

Once the claim of expenditure is not found to be excessive or inflated then having regard to the fact that the actual work has been carried out at the site, the claim......
October 25, 2019 Case Laws Income Tax

Addition u/s. 40(a)(iib) with regard to surcharge on sales tax - contention of the Ld. AR is that expenditure mentioned in section 40(a)(iib) covers only expenditure......
October 25, 2019 Case Laws Income Tax

Levy of Penalty - receipt and repayment of loan in cash - When the three persons who are close family members of the assessee were not having any bank account in their......
October 25, 2019 Case Laws Income Tax

Levy of penalty imposed u/s 271(1)(c) - disallowance of deductions u/s 43B - the same cannot be amounted to concealment of particulars of income or furnishing of......
October 25, 2019 Case Laws Income Tax

Claim of expenses / loss towards misappropriation of funds by the director - misuse of the authority by the director of the company - the aforesaid loss has incurred in.....
October 25, 2019 Case Laws Customs

PIL against the DFIA Scheme - unwarranted loss of public money - case of petitioner is that respondents have failed to discharge their obligations and inaction of the......
October 25, 2019 Case Laws Customs

Recovery of duty drawback already granted - mechanism is absent in Duty Drawback Rules, 1995 thus demand under Rule 16 of Drawback Rules, 1995 is not sustainable.
October 25, 2019 Case Laws Customs

Difference in weighment of export goods - Advance license scheme - appreciating the fact that such difference was only 10%, there is no justification for the......
October 25, 2019 Case Laws SEBI

Financial results uploaded in XBRL mode did not contain the audit report - The violation, if any, appears to been done by inadvertent mistake, by a human error -in the......
October 25, 2019 Case Laws SEBI

Off market transfer of shares - intra group transfers - it cannot just be a coincidence that exact quantity of buy and sell would match within a time difference of less.....
October 25, 2019 Case Laws SEBI

Non-disclosure of certain material information in the offer documents - This is a fit case where no penalty could be imposed and the question of imposing the maximum......
October 25, 2019 Case Laws SEBI

Unjust/ unlawful gains to the tune of US$ 92 million - violations noticed by SEBI relating to the issue of Global Depository Receipts (“GDRs”) by Cals Refineries Limited....
October 25, 2019 Case Laws Insolvency and Bankruptcy

CIRP - Right to claim over property - Maybe it is true that the charge was created over this property by the Bank with the consent of the Government, but that consent......
October 25, 2019 Case Laws Service Tax

VCES Declaration - reopening of proceedings/VCES Assessment on the basis of declarations made - There should be substantial and conscious misdeclaration for reopening a.....
October 25, 2019 Case Laws Service Tax

CENVAT Credit - credit taken after availing the benefit VCES - The Board’s Circular also clarifies that Cenvat credit is eligible on the tax paid under VCES. As......
October 25, 2019 Case Laws Central Excise

Classification of goods - Coal Tar Partially Distilled (CTPD) - Once “pitch” is obtained, it is a completely different product from “Tar”. Once a product is “Pitch”, it.....
October 25, 2019 Case Laws Central Excise

100% EOU - procurement of items duty free - use in manufacture and packing of goods - The appellants are eligible for exemption for Radio Modem and are not eligible for.....
October 25, 2019 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - the disallowances of expenses have been made by the revenue merely on the reason that the assessee could not produce the relevant vouchers....
October 25, 2019 Case Laws Income Tax

Deduction of expenses u/s 37(1) - employee’s benefit expense - tax revenue neutrality - if the income is being charged in the hands of the directors in the highest rate.....
October 24, 2019 Notifications DGFT

Import of PET flakes made from used PET bottles etc is "Prohibited" - The import PET bottle waste/scrap was already “Prohibited"
October 24, 2019 Notifications Income Tax

Agreement between the Government of the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal.....
October 24, 2019 Case Laws GST

Blocked credits or not - procurement of goods and/or services for installation of Chillers, Air Handling Unit (AHU), Lift, Escalators and Travellator, Water Treatment......
October 24, 2019 Case Laws GST

Rate of GST - constructions comprising entirely of construction of commercial space - The tax rate applicable on the supply of construction service to the land owner in.....
October 24, 2019 Case Laws GST

Input tax paid on inputs relating to construction activity - Since the input tax credit is not available relating to his portion of the constructed building, the same is....
October 24, 2019 Case Laws GST

Exemption from GST - health care service provider - Since the applicant is offering diagnostic services, they would be covered under the term “clinical establishment” -.....
October 24, 2019 Case Laws GST

ITC - furniture and fixture - The input tax credit of GST can be availed by the applicant on the detachable 14 mm Engineered wood with Oak top wooden flooring which is......
October 24, 2019 Case Laws GST

Classification of goods - Flavoured Milk - The instant product ‘flavoured milk’ is covered under ‘milk’ - the product merits classification under tariff heading 0402 99 90.
October 24, 2019 Case Laws GST

Classification of goods - rate of GST - the product conversion kit is specific to a particular engine i.e. auto rickshaw (three wheeler) - the LPG Conversion Kits are......
October 24, 2019 Case Laws GST

Rate of GST - HSN Code - e-campus solutions - What is leased in this case is not individual goods but all the goods involved in the set-up of an e-classroom. The moment.....

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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

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

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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...

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