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Highlights / Annotations / Catch Notes For November of 2019

Home Highlights November November 2019 Year 2019

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Showing 201 to 250 of 502 Records

1 2 3 456 7 8 9........ 11

November 19, 2019 Case Laws Income Tax AT

Loss on account of mark to market - there is no bar in adjustment of unabsorbed business losses from speculation profit of the current year, provided the speculation......
November 19, 2019 Case Laws Income Tax AT

Mis-match in the rent income offered as per ITR and as reflected in annual statement Form No.26AS (TDS statement) - the mis-match of one month rent is purely an......
November 19, 2019 Case Laws Income Tax AT

Addition being long term capital gain on sale of land - Once the area is within 8 kms from the Municipal limits, then even if the particular land is beyond that distance....
November 19, 2019 Case Laws Income Tax AT

Validity of reassessment order passed u/s 147 - Since assessment order passed beyond the limitation period i.e. beyond the time limit of 60 days as per the Explanation 1....
November 19, 2019 Case Laws Insolvency and Bankruptcy SC

Resolution plan against the owner of land namely SevenHills which was to be developed by the Municipal Corporation (MCGM) - The resolution plan would be a serious......
November 19, 2019 Case Laws Insolvency and Bankruptcy AT

Cross Border Insolvency Protocol - ‘The Dutch Trustee’ is equivalent to the ‘Resolution Professional’ of India, therefore, as per law he has a right to attend the......
November 19, 2019 Case Laws Service Tax HC

Inquiry proceedings / summons under service tax - It would be appropriate to direct the petitioner to cooperate with the on-going enquiry, appear before the respondent......
November 19, 2019 Case Laws Central Excise HC

Adjustment of short paid duty with excess duty paid - Job Work - Motor vehicles - HC refused to interfere into the order of CESTAT allowing adjustment.
November 19, 2019 Case Laws Service Tax AT

Availing CENVAT credit of service tax under VCES Scheme - It is beyond doubt that the payment of duty on the invoices raised under VCES Scheme has to be held as payment.....
November 18, 2019 Case Laws GST HC

GST TRAN-1 - The present writ petition is disposed of with the direction to the respondents to permit the petitioner to submit offline GST TRAN-1 form, subject to......
November 18, 2019 Case Laws GST HC

Refund of IGST paid - export of goods - additional tax paid due to variation of rates - When the process is completely system managed, the respondents are supposed to......
November 18, 2019 Case Laws Income Tax HC

TDS u/s 194C - expenditure for purchase of advertisement space - whether contract in question is a contract for work? - the contract in question is a contract for sale -....
November 18, 2019 Case Laws Income Tax AT

Assessee had taken the accommodation in Lodhi Hotel for business purposes only and used it for wholly and exclusively for the business purposes - authorities below......
November 18, 2019 Case Laws Income Tax AT

Disallowance u/s 36(1)(iii) - deduction of the interest - The assessee made investment in the group companies to take controlling interest in the group company -......
November 18, 2019 Case Laws Income Tax AT

Expenditure incurred towards levy by EU Commission - whether incurred for the purpose of carrying on its business - What has to be disallowed under Explanation 1 to......
November 18, 2019 Case Laws Income Tax AT

Revision u/s 263 - deduction claimed u/s 80-IC - gain from exchange fluctuation - gain on account of unclaimed balance - nature of Insurance claim and export incentives.....
November 18, 2019 Case Laws Income Tax AT

Nature of compensation received - termination of long term lease of 99 years -Provisions of Section 50C of the Act have no application. It is settled proposition of law.....
November 18, 2019 Case Laws Customs HC

Benefit of the Merchandise Exports from India Scheme [MEIS] - the denial of a claim for export benefit could not have been done in a mechanical manner merely because......
November 18, 2019 Case Laws Money Laundering HC

Money Laundering - The investigation under PMLA after the year 2009 would not be treated as applying the Act retrospectively for the reason of ill gotten wealth being......
November 18, 2019 Case Laws Service Tax AT

SSI exemption - use of brand name while providing Mandap Keeper’s Services - N/N. 6/2005-ST - Lower Authorities have rightly held that the appellant was using the brand.....
November 18, 2019 Case Laws Central Excise AT

CENVAT Credit - invoices issued by the scrap dealers - Merely on the basis of the photocopies of documents whose original are not available which has been recovered from....
November 18, 2019 Case Laws Central Excise AT

CENVAT Credit - Target Plus Scheme - credit was challenged by the Revenue on the ground that since Target Plus scheme is discontinued with effect from 01.04.2006,......
November 16, 2019 Notifications FEMA

Foreign Exchange Management (Deposit) (Third Amendment) Regulations, 2019
November 16, 2019 Notifications FEMA

Foreign Exchange Management (Manner of Receipt and Payment) (Amendment) Regulations, 2019
November 16, 2019 Case Laws Customs HC

Advance Authorization scheme - SION - allegation that the party had mis-declared that the exported product has been manufactured out of LSFO - This court finds no......
November 16, 2019 Case Laws Customs HC

Direction to issue a fresh certificate for unused value of the said Duty Free Credit Entitlement Certificate - Benefits under SFIS - Absolutely no discussion is made......
November 16, 2019 Case Laws Customs AT

Exemption under Rule 26 of the SEZ Rules, 2007 - import of New Garments in the name of "old and used clothing rags" - he project report clearly states that some of the......
November 16, 2019 Case Laws GST AAR

Classification of goods - fusible interlining cloth partially coated with plastic which is used for shirt collars, cuffs, pant belts etc. - The product, namely fusible......
November 16, 2019 Case Laws GST HC

Recovery of amount on account of tax, cess, interest and penalty - no proceedings whatsoever, was issued against the petitioner - Perusal of Section 83 would show that......
November 16, 2019 Case Laws Income Tax HC

Reopening of assessment u/s 147 - assessee is not being supplied with information/ documents by the AO - If such petitions are routinely entertained, not only would it......
November 16, 2019 Case Laws Income Tax HC

Treatment to person as a Principal Officer of the company - Key Management Personnel - Whether the petitioner is the person connected with the management or......
November 16, 2019 Case Laws Income Tax AT

Revision u/s 263 - CIT was clothed with ample supervisory powers to direct for redoing the assessment provided twin conditions as envisaged by Section 263 were fulfilled.
November 16, 2019 Case Laws Income Tax AT

Accrual of interest on deposits - Co-operative society had not come into existence till the end of relevant previous year - the assessee cannot hold the amount in......
November 16, 2019 Case Laws Customs HC

Scope of the SCN - It is completely impermissible for the Revenue to issue a Show Cause Notice and, thereafter, seek to support, or even supplement, the recitals in the.....
November 16, 2019 Case Laws Customs HC

Status Holder Incentive Scheme - Import from the port which was not included in the list, later included - - listing of ports in Notification No.104/2009 is not an......
November 16, 2019 Case Laws Customs HC

Amendment in shipping bill - The conversion sought by the respondent was from free shipping bill to advance license shipping bill. The petitioner could not have......
November 16, 2019 Case Laws Customs AT

Levy of penalty on CHA - Prohibited goods - since they have failed in their duty and such act have rendered the subject consignment liable for confiscation as per......
November 16, 2019 Case Laws Customs AT

Levy of penalty - Improper importation - prohibited imports - The Adjudicating Authority has rightly taken the market value of such goods as prevailing in the local......
November 16, 2019 Case Laws Companies Law HC

Handover of possession of the properties belonging to the Company (In Liquidation) - Tenants - The orders/decrees passed by the Courts in favour of tenants declaring......
November 16, 2019 Case Laws Insolvency and Bankruptcy SC

Corporate Insolvency resolution process (CIRP) - A successful resolution applicant cannot suddenly be faced with “undecided” claims after the resolution plan submitted......
November 16, 2019 Case Laws Insolvency and Bankruptcy SC

Insolvency resolution process - Secured and unsecured creditors; the equality principle - the equality principle cannot be stretched to treating unequals equally, as......
November 16, 2019 Case Laws VAT and Sales Tax HC

The term "assessment" cannot be construed only as an order of assessment and on the other hand, the said term "assessment" consists several process commencing from the......
November 16, 2019 Case Laws VAT and Sales Tax HC

Levy of entry tax - validity of insertion of new entry as “unmanufactured tobacco in sealed container” - In view of the product sold in sachet under a brand name after......
November 16, 2019 Case Laws Indian Laws SC

Appointment of members of Tribunal - Section 184 of the Finance Act, 2017 does not suffer from excessive delegation of legislative functions as there are adequate......
November 16, 2019 Case Laws Indian Laws SC

Constitutional spirit of judicial independence - appointments to the Debt Recovery Tribunals - constitutionality of the Finance Act, 2017 - satisfaction of test of a......
November 15, 2019 Case Laws GST AAR

Zero rated supply or not - The supply of stores imported or otherwise, to foreign going vessels cannot, therefore, be construed as export unless it is marked......
November 15, 2019 Case Laws GST AAR

Exemption from GST - Supply of biscuits, soaps etc. earmarked ‘FOR PDS SUPPLY ONLY’ to fair price shops/PDS distributors - Supply of goods through PDS is not exempted
November 15, 2019 Case Laws GST HC

Detention of goods - the conveyance in question has been detained on the ground of discrepancy in transport certificate which is not a requirement prescribed under the......
November 15, 2019 Case Laws GST HC

Input tax credit - shifting to GST regime - transitional credit - The respondents (Govt) are directed to either open the online portal so as to enable the petitioner to.....
November 15, 2019 Case Laws Income Tax AT

Reversal of profits declared in earlier years on account of estimated loss expected - valuation of work in progress (WIP) - The matching principle requires recording......

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Quick Updates:

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Latest Circulars

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...