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Highlights / Annotations / Catch Notes For November of 2019

Home Highlights November November 2019 Year 2019

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Showing 151 to 200 of 502 Records

1 2 345 6 7 8........ 11

November 21, 2019 Case Laws Income Tax HC

The Authorities of the State are not expected to take advantage of a citizen / assessee’s ignorance. - It is not open to the Authority to ignore the evidence /......
November 21, 2019 Case Laws Income Tax HC

Transfer of a case u/s 127 - In fact, the centralization, in our view, would be to the advantage to the petitioner as well, since the petitioner would not have to deal......
November 21, 2019 Case Laws Income Tax HC

Exemption from TDS u/s 194C(6) - lorry hire charges - Even assuming that the assessee had not furnished the particulars as required under Sub-Section (7) of Section 194C....
November 21, 2019 Case Laws Income Tax AT

Non admitting assessee’s claim through revised computation - AO was of the opinion that since the original return was filed belatedly, the assesee was not eligible to......
November 21, 2019 Case Laws Income Tax AT

Addition on account of notional rent in respect of vacant property of the assessee - the property was available for rent but was lying vacant for the entire year - after....
November 21, 2019 Case Laws Customs SC

Period of limitation of 60 days for storing imported/exported cargo at Port - rent/usage charges for using the open space, covered space, containers, office......
November 21, 2019 Case Laws Customs AT

Advance License Scheme - forged documents submitted to the licensing authority against ex-bond bills of entry - The alleged failure of the appellant to produce the......
November 21, 2019 Case Laws Customs AT

Imposition of penalty on CHA - Department has not been able to bring any material on record to show that there is a aiding and abetting by the appellant to the importer.....
November 21, 2019 Case Laws Money Laundering HC

Money Laundering - The concept of continuing offence is keeping the offence alive day by day without wiping the original guilt. Thus, there is an ingredient of......
November 21, 2019 Case Laws Customs HC

Benefit of exemption from Customs duty - Import of goods - Process amounting to manufacture or not - CPTs have been dismantled completely and converted into new CPTs -......
November 21, 2019 Case Laws Central Excise AT

Classification of goods - manufacture of various forged and cast items - drilling operations has no impact on the essential character of the item manufactured by the......
November 21, 2019 Case Laws Service Tax AT

It is true that ‘trading’ is an exempted service and Rule 6(3) covers exempted services. However, having reversed an amount under Rule 3(5) of CCR 2004, the appellant......
November 21, 2019 Case Laws Central Excise AT

Classification of goods - food processing machines and its parts - the conveyors and elevators etc. specifically manufactured by the appellant for food processing......
November 20, 2019 Circulars DGFT

Enlistment under Appendix 2E to issue Certificate of Origin (Non-Preferential) and change of name from FTAPCCI to FTCCI
November 20, 2019 Circulars SEBI

Collection and reporting of margins by Trading Member (TM) /Clearing Member (CM) in Cash Segment
November 20, 2019 Circulars DGFT

Incorrect Data in certain IECs - corrective action required from exporters
November 20, 2019 Case Laws GST HC

Arrest of Chartered Accountant or Advocates who had filed returns or otherwise assisted in business but are not beneficiary or part of fraud merely on the basis of......
November 20, 2019 Case Laws GST HC

The persons who are having established manufacturing units and paying good amount of direct or indirect taxes; persons against whom there is no documentary or otherwise.....
November 20, 2019 Case Laws Income Tax HC

Application for ‘Nil’ rate of tax deduction certificates u/s 197 - the application for revision u/s 264 of the Act would be in the nature of an Appeal from Caesar to......
November 20, 2019 Case Laws Income Tax HC

Reopening of assessment u/s 147 - AO while making the regular assessment did not undertake the scrutiny that he should have undertaken in respect of the investment into.....
November 20, 2019 Case Laws Income Tax AT

Computation of capital gain - relevant date for stamp value - agreement to sell entered during the FY 2009-10 and got registered - Actual transfer took place during FY......
November 20, 2019 Case Laws Income Tax AT

Nature of land sold - sale of agricultural land or not - it is nowhere necessary for an assessee to prove carrying out actual agricultural activity of the land
November 20, 2019 Case Laws Income Tax AT

Benefit of exemptions u/s.11 - the assessee is a Government agency and is engaged in co-ordinate and planned development of Jamnagar region which is pre-dominant object.....
November 20, 2019 Case Laws Income Tax AT

Revision u/s 263 - claim of exemption u/s.54F - The expenses are necessary to suitably live in that particular flat. These expenses are necessary for habitation in that.....
November 20, 2019 Case Laws Income Tax AT

Lower yield declared by the assessee - excessive consumption of electricity / power / furnace - variation in consumption of electricity, furnace oil vis-à-vis production....
November 20, 2019 Case Laws Income Tax AT

Reopening of assessment u/s 147 - Deemed dividend - AO might have received aforesaid tangible information as to escapement of income chargeable to tax from records......
November 20, 2019 Case Laws Income Tax AT

Assessment u/s 153A - mechanically Approval - the Additional CIT has been taking excuse of limitation and has chosen to grant approval without application of his own......
November 20, 2019 Case Laws Income Tax AT

Rejecting the books of accounts u/s 145(3) - unaccounted sales - When the income voluntarily offered to tax on the basis of material on record is far more than income,......
November 20, 2019 Case Laws Income Tax AT

Deduction u/s 54F - assessee is having more than one house - for all practical purposes, the assessee is the owner of the said houses, and therefore, is not entitled to.....
November 20, 2019 Case Laws Customs HC

Imposition of penalty by the Settlement Commission - It cannot be said that the decision, of the Settlement Commission, to impose penalty on the petitioner, suffers from....
November 20, 2019 Case Laws Customs AT

While the testing authority did opine that the samples were ‘other than copper residue’, we find no elaboration commencing therefrom which could lead to the conclusion......
November 20, 2019 Case Laws Indian Laws HC

Mortgage of property - execution of guarantee deeds of the retired director - There is no occasion for the Bank to plead that although the new directors and surety......
November 20, 2019 Case Laws Central Excise HC

The conferment, on the Settlement Commission, of the “powers of a Customs officer”, or the “powers of the Central Excise Officer” would not, ipso facto, result in the......
November 20, 2019 Case Laws Indian Laws HC

Dishonor of Cheque - section 138 of NI Act - It is necessary to note that one who comes to the court, must come with clean hands. More often than not, process of the......
November 20, 2019 Case Laws Central Excise AT

Interest on refund - Time limitation - reversal of CENVAT Credit by coercion - if the amount is not voluntarily paid by the assessee and later on the case is decided in.....
November 19, 2019 Circulars GST

Fully electronic refund process through FORM GST RFD-01 and single disbursement - CBIC clarifies various issues
November 19, 2019 Circulars GST

Irrespective of the time and quantum of tax which has not been paid or short paid, the taxpayer has the liberty to self-ascertain such tax amount and pay it through FORM GST DRC-03.
November 19, 2019 Case Laws GST HC

Rectification of GSTR-1 return - subject to final outcome of the writ petition, we permit the petitioner to rectify the return in GSTR 1 Form for the period November,......
November 19, 2019 Case Laws GST HC

Migration of GST registration - the petitioner did not choose to migrate to the regular registration within the time granted under the Statute. The migration did not......
November 19, 2019 Case Laws GST HC

Detention of goods alongwith vehicle - validity period of the e-way bill that accompanied the transportation had already expired at the time of detention - petitioner......
November 19, 2019 Case Laws GST HC

Release of goods alongwith the vehicle - expiry of the time stipulated in the E-way bill - section 129 of CGST Act - there are no reason to accede to the appellant-writ.....
November 19, 2019 Case Laws Income Tax HC

Validity of condition imposed under Rule 5(1A) proviso (ii) - the Tribunal was not correct in holding that in the absence of prescription of any time limit under Section....
November 19, 2019 Case Laws Income Tax HC

Claim of depreciation at higher rate - failure to file return of income (ITR) within the time limit prescribed u/s 139(1) - since the return was filing within the......
November 19, 2019 Case Laws Income Tax HC

Validity of order of Settlement Commission - the additional amounts which the respondents have agreed to pay are meagre considering the overall amounts disclosed in the.....
November 19, 2019 Case Laws Income Tax HC

Revision u/s 263 - writ Court cannot examine the validity of notice on merit. Petitioner has a remedy before the very same authority by submitting explanation to the......
November 19, 2019 Case Laws Income Tax AT

Revision u/s 263 - chargeability of unexplained cash credit - the Pr.CIT himself is not sure as to whether the addition can be made u/s.68 or u/s.41(1). - the Pr. C.I.T.....
November 19, 2019 Case Laws Income Tax AT

Addition being legal and professional charges - The onus was on the assessee to establish that a Person, rendered legal and professional services in addition to......
November 19, 2019 Case Laws Income Tax AT

Advances and deposit written off - Clearly, the advances which had been made by the assessee in the present case are certainly of a type which are within the......
November 19, 2019 Case Laws Income Tax AT

Reopening of assessment u/s 147 - validity of reason to believe - ‘borrowed satisfaction’ of the DDIT (Inv.) - The repetition of certain portions of the investigation......
November 19, 2019 Case Laws Income Tax AT

Loss on account of mark to market - Business Expenditure - even though the loss has not finally crystallized if as per prudent and regular system of accounting, the loss....

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F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...