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Highlights / Annotations / Catch Notes For November of 2019

Home Highlights November November 2019 Year 2019

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Showing 251 to 300 of 502 Records

1 ....2 3 4 567 8 9 10........ 11

November 15, 2019 Case Laws Income Tax AT

TDS u/s 195 - appealable order u/s 246A - there being a specific provision under section 248 of the Act for filing appeal against order passed u/s 195(2) of the Act,......
November 15, 2019 Case Laws Income Tax AT

Not only that the appeal is ill conceived, but, even after pointing out the legal position, rather than explaining his stand or expressing remorse for having filed this.....
November 15, 2019 Case Laws Income Tax AT

Rejection of books of account - Instead of making the assessment by considering the provisions of section 145(3) read with section 144, the AO has proceeded to make......
November 15, 2019 Case Laws Income Tax AT

TDS u/s 195 - Retrospective amendment - The amendment brought in by the Finance Act with retrospective effect, which was passed in the year subsequent to the year under.....
November 15, 2019 Case Laws Income Tax AT

TDS u/s 195 - Royalty - The fact that the charges for use of the simulator is separately quantified on hourly basis does not mean that the Assessee is hiring the same or....
November 15, 2019 Case Laws Customs SC

Prohibited goods or not - powers conferred by Clause 8(1) of the Imports (Control) Order, 1986 - For, a quasi judicial order passed in exercise of powers under the......
November 15, 2019 Case Laws Customs AT

Provisional release of gold stock in trade - Advance Authorisation Scheme - Exhibition Export Scheme - Due to seizure of almost the whole working capital (Goods, raw......
November 15, 2019 Case Laws Service Tax AT

Extended period of limitation - the appellant itself has chosen to follow the procedure laid down under Rule 6 (3A) on and from 01.04.2014 by reversing the proportionate....
November 15, 2019 Case Laws Service Tax AT

Erection, Commissioning or Installation Service (ECIS) - Had there been a break up of the material and the service components in the contract itself, the demand would......
November 15, 2019 Case Laws Central Excise SC

Scope of SCN - Manufacturing activity taking place or not - the scheme of Section 11A does not contemplate that before issuance of any show cause notice, there must,......
November 15, 2019 Case Laws Central Excise AT

In the present case, eligibility to benefit of the notification is not in dispute and therefore the strict interpretation of the notification is not to be followed......
November 15, 2019 Case Laws Central Excise AT

Rate of Interest on Refund of duty paid - once there is a notification of Central Government fixing 6% as the rate of interest same has to be followed as having power of....
November 15, 2019 Case Laws VAT and Sales Tax HC

Recovery of outstanding tax arrears from the purchaser of the property - The petitioner being a bona fide purchaser who has purchased the subject property in sale......
November 15, 2019 Case Laws Indian Laws SC

Rejection of Arbitration application - If the court were to take a contrary approach and minutely examine the plea and judge its credibility or reasonableness, there......
November 14, 2019 Case Laws GST HC

Presence of Lawyer during examination/interrogation by the GST officers - The petitioner in the present case has been summoned by the Officers under GST Act who are not.....
November 14, 2019 Case Laws Income Tax AT

Disallowance of damages u/s 37 - only those payments which have been made for infringement of law shall not be allowed as revenue expenditure. Since, the said......
November 14, 2019 Case Laws Income Tax AT

Penalty u/s 271AAB - whether it is mandatory or discretionary - income surrender on account of advance for land - When there is no acquisition of land then in the......
November 14, 2019 Case Laws Customs AT

Confiscation of the goods already cleared - Import of certain capital goods under EPCG Scheme - The bond executed by the AMW is not for production of goods but for......
November 14, 2019 Case Laws Customs AT

Revocation of CHA License - not obtaining authorization from the importer - not advising his client properly. - Once the Customs Broker has been approached by the......
November 14, 2019 Case Laws Insolvency and Bankruptcy Tri

Maintainability of application - initiation of CIRP - scope of the term goods or services under the code - The debt arising out of non-payment of lease rent does not......
November 14, 2019 Case Laws Service Tax AT

Voluntary Compliance Encouragement Scheme - the substantial benefit should not be disallowed for venial mistake of clerical nature.
November 14, 2019 Case Laws Service Tax HC

Condonation of 67 days delay in filing the appeal before the CESTAT by the Revenue - The occasion to adopt a liberal approach in matters of condonation of delay would......
November 14, 2019 Case Laws Central Excise HC

Reliability of statements - the statement of 2008 of the Production Manager has not resulted in any adverse order on the SCN which culminated immediately thereafter. The....
November 14, 2019 Case Laws Customs SC

Applicability of Consumer Protection Act, 1986 in case of REP License in terms of the import and export policy - Whether Government is a service provider - Held No - The....
November 14, 2019 Case Laws Income Tax HC

Registration u/s 80G - CIT(E) rejected the application u/s 80G - ITAT allowed the registration - CIT(E) had taken an unduly harsh and pedantic view of the matter and......
November 14, 2019 Case Laws Income Tax HC

Deduction of depreciation while determining the deduction u/s 80IB - for the purposes of deduction under Chapter VIA, the gross total income has to be computed inter......
November 14, 2019 Case Laws Income Tax HC

Deduction u/s 80IB - manufacturing process or not - there was manufacture involved and the process undertaken by the Appellant during the Assessment Year 2002-03 was not....
November 14, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - wrong claim of having received a cash gift from relative - assessee had failed to place on record any documentary evidence which would......
November 14, 2019 Case Laws Income Tax AT

Penalty u/s. 271AAB - 10% OR 30% of undisclosed income - the department having taken the huge amount in their custody, cannot take unjust enrichment of it, when on one......
November 14, 2019 Case Laws Income Tax AT

Additions towards bogus purchases without raw material there cannot be any finished products. The assessee has filed stock details before the authorities which show that....
November 14, 2019 Case Laws Income Tax AT

TDS u/s 194C - harvesting charges paid to labourers by the assessee on behalf of the cane growers - the payments made by the assessee towards harvesting and......
November 14, 2019 Case Laws Income Tax AT

Allowing deduction not claimed by the assessee in its return of income u/s.54B - the Income Tax laws are welfare in nature and the very purpose of welfare legislation is....
November 14, 2019 Case Laws Income Tax AT

Calculation of the fair market value (FMV) for the land sold by the assessee u/s.55(2)(b) - the rejection by the Revenue Authorities of the registered valuer’s report......
November 13, 2019 Case Laws GST HC

Detention of goods - Section 129 of the GST Act - the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention.....
November 13, 2019 Case Laws Income Tax HC

Computation of Book Profit for the purpose of 115JB - where an obligation was undertaken to meet a liability and only consequential effect was to be determined, it could....
November 13, 2019 Case Laws Income Tax AT

Accrual of interest income - Merely because GSL Educational Society decided not to make payment, accrued income cannot be reduced. The income has to be computed as per......
November 13, 2019 Case Laws Income Tax AT

Assessment u/s. 153A - the tax can be levied as per the provision of the Act. Thus, the tax cannot be charged from the assessee merely on the ground that he agreed for......
November 13, 2019 Case Laws Income Tax AT

Disallowance on account of interest on borrowings paid by the assessee - it was mutually agreed between the assessee and the respective parties that the payment for fees....
November 13, 2019 Case Laws Income Tax AT

Interest received on delayed compensation - TDS and interest belong to 5 parties - TDS certificate was issued in the name of the assessee and accordingly the assessee......
November 13, 2019 Case Laws Customs HC

Considering the submissions made by learned counsel appearing for the appellant (The Commissioner of Customs) and the Directorate of Revenue Intelligence regarding......
November 13, 2019 Case Laws Customs AT

Proceedings against the Chartered Engineer - considering the fact that the appellant have been kept away from the business for three years, as per the document submitted....
November 13, 2019 Case Laws Customs AT

Determination of date of Import for re-export - The assumption cannot be accepted that since the only provision that refers to relevant date for import is in Section 15.....
November 13, 2019 Case Laws Service Tax AT

Refund of service tax - unjust enrichment - merely because the service tax amount was shown as expenses that alone cannot establish that the incidence was passed on.......
November 13, 2019 Case Laws Service Tax AT

Nature of activity - service or not - The erection and installation is incidental to the sale/supply of the machine. Therefore, the entire transaction is of sale and......
November 13, 2019 Case Laws Service Tax AT

Waiver of penalty - intent to evade tax or not - As the short fall has come during the investigation itself and the appellant did not explain the reasons and kept......
November 13, 2019 Case Laws Central Excise HC

CENVAT Credit - input - The use of cement as a stabilizing agent in the factory at the stage of treatment of hazardous waste can be said to be goods used in the factory.....
November 13, 2019 Case Laws Central Excise HC

Captive Consumption - manufacture of non-excisable goods - Inasmuch as the final product emerging from the factory of the manufacturer is not excisable (as opposed to......
November 13, 2019 Case Laws Central Excise AT

Captive Consumption - the appellant was using cement within their factory without payment of duty - exemption under N.N. 67/95-CE - it is not necessary that cement in......
November 13, 2019 Case Laws VAT and Sales Tax HC

Compliance with the pre-deposit - adjustment of duty paid under protest during investigation - the petitioner cannot contend that because a paltry amount was deposited......
November 13, 2019 Case Laws Indian Laws SC

Dishonor of Cheque - it is presumed that the cheques in question were drawn for consideration and the holder of the cheques - The onus, thereafter, shifts on the......

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