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Highlights / Annotations / Catch Notes For November of 2019

Home Highlights November November 2019 Year 2019

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Showing 301 to 350 of 502 Records

1 ....3 4 5 678 9 10 11

November 13, 2019 Case Laws Income Tax AT

Addition on account of notional rental value - Assessee relied on the valuation as determined by the Municipal authority way back in 1994 and in our opinion the said......
November 13, 2019 Case Laws Customs AT

Levy of Anti-dumping duty - sodium saccharin - unless the notification is suitably worded cannot be claimed to be of all grades importantly, when Anti-Dumping Duty......
November 13, 2019 Case Laws Service Tax AT

Exemption from service tax - construction of railway lines for private parties and construction of private roads - the term “railways” includes any form of railways in......
November 13, 2019 Case Laws Income Tax AT

Jurisdiction of the Initiating Officer to initiate the investigation - Benami transactions - This SOP was issued prior to the issue of Show Cause Notice under Section......
November 12, 2019 Case Laws GST AAR

The coal beneficiation services fall under the purview of SAC 9997 and is chargeable at the rate of 18% GST - the Transportation services fall under the SAC 9965 and is.....
November 12, 2019 Case Laws GST AAR

Promotions of Research and Publishing of online research journal are not activities contemplated in the exemption entry since they do not fall under care or counselling;....
November 12, 2019 Case Laws GST AAR

Classification of Works contract - work under e-tender - Thermal Power Project - the tender document in question is a not consolidated contract and each supply under the....
November 12, 2019 Case Laws GST AAR

Classification of an item - Utility Van - he utility vehicles in question shall merit classification under Chapter Head 8704 of GST Tariff
November 12, 2019 Case Laws GST AAR

Activity of transportation of their students and staff under contract carriage by Non-A/c buses - services of hiring of vehicles under Contract Carriage - Benefit of......
November 12, 2019 Case Laws GST HC

Disqualification of the petitioner in respect of the tender issued by the respondents - The GST @ 18% indicated by the petitioner in their attachment to the techno......
November 12, 2019 Case Laws Income Tax AT

Disallowance of deduction claimed u/s 10AA - importing diamonds for re-export - whether activity of the assessee comes within the expression ‘services’? - Held Yes - As.....
November 12, 2019 Case Laws Income Tax AT

Income from other sources - Addition u/s 40A(3) - cash payment exceeding prescribed threshold - mere omission of reference to section 58 by the AO would not render the......
November 12, 2019 Case Laws Income Tax AT

Condonation of delay in filing an appeal - mistake on the part of the counsel - The submission that the assessee could not collect a letter from the Counsel in view of......
November 12, 2019 Case Laws Income Tax AT

Addition u/s 40A(2)(b) - disallowance of milk transportation charges paid to specified persons - as per the details, the payment to related parties works out to 62 paise....
November 12, 2019 Case Laws Customs AT

Refund of excess Customs duty paid - finalization of provisional assessment - unjust enrichment - the doctrine of unjust enrichment is not applicable in the present case....
November 12, 2019 Case Laws Customs AT

Valuation of imported goods - hot rolled steel plates (non-alloy) - Such excess undervaluation, as alleged, should have been subject to serious investigation and......
November 12, 2019 Case Laws Customs AT

There was no mis-declaration at all and the appellant is entitled for the exemption notification in any case and there is nothing to be gained by the appellant by......
November 12, 2019 Case Laws Service Tax HC

Condonation of delay in filing appeal - an appeal was filed by the Managing Director of the petitioner-firm with a delay of 272 days, due to reasons, beyond his control,....
November 12, 2019 Case Laws Service Tax AT

Imposition of penalty - since there is reasonable cause for the failure on the part of the appellant in non-payment of service tax during the period of hegemony of......
November 12, 2019 Case Laws Service Tax AT

Waiver of penalty - There are no malafide intentions of the railways found, not to pay service tax on the activity undertaken by them for providing the services of ‘Sale....
November 12, 2019 Case Laws Central Excise AT

Refund of excess duty paid - Period of limitation - original refund application was filed within time but it was returned for deficiencies and is resubmitted by the......
November 12, 2019 Case Laws Central Excise AT

Refund - Unjust enrichment - Since, the refund in question was not a part of excess duty indicated in the profit and loss account and separate accounting treatment was......
November 12, 2019 Case Laws Central Excise AT

CENVAT Credit - credit of capital goods on TG-2 denied - Rule 6(4) of CCR 2004 prohibits availment of Cenvat credit on capital goods used exclusively for manufacture of.....
November 12, 2019 Case Laws Service Tax AT

CENVAT Credit - capital goods - The motor vehicles need not be used exclusively for providing cargo handling or other listed services. The mere fact that they have also.....
November 11, 2019 Case Laws GST AAAR

Rate of GST - royalty paid to Government for mining of Iron Ore for the period July, 2017 to December 2018 - The licensing services for the right to use minerals......
November 11, 2019 Case Laws GST AAAR

Seeking advance rulings on the supplies made in the past supplies - The activity on which the Applicant sought an advance ruling is a continuous activity and pronouncing....
November 11, 2019 Case Laws GST AAAR

Scope of Advance Ruling application - zero-rated supply or a Normal supply - export of service - The Advance Ruling Authority should have refrained from passing any......
November 11, 2019 Case Laws GST AAAR

Association of persons - Lions Club - principle of mutuality - scope of supply - provision by club, association, society, or any such body (for a subscription or any......
November 11, 2019 Case Laws GST HC

Detention of goods - the driver of the vehicle took an alternate route - No doubt, if the vehicle is detained at a place that is located on an entirely different stretch....
November 11, 2019 Case Laws Income Tax HC

Disallowance of legal expenses - the complaint filed before the Chief Metropolitan Magistrate Court has been made against the Directors / Shareholders in individual......
November 11, 2019 Case Laws Income Tax HC

Condonation of delay - delay in filing claim of refund of amount - It is well settled law by the Hon'ble Supreme Court that instead of rejecting the matters on......
November 11, 2019 Case Laws Income Tax AT

Gain on sale of land - business income or long term capital gain - Authorities below were not justified in making or confirming the addition in the hands of the assessee....
November 11, 2019 Case Laws Income Tax AT

If the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of......
November 11, 2019 Case Laws Income Tax AT

Since the revenue failed to assess the said amount in the hands of the parties to the transaction, therefore, it was attempted to tax in the hands of the assessee on the....
November 11, 2019 Case Laws Customs HC

Jurisdiction - power of Additional Director General, the Zonal unit to issue SCN - a government or an officer exercising statutory authority is acting regularly. The......
November 11, 2019 Case Laws Customs AT

Imposition of penalty u/s 112(a) of the Customs Act, 1962 - appellant engaged in the business of hotel management consultancy - The role of appellant has not been......
November 11, 2019 Case Laws Customs AT

Once the Customs authorities has come to the conclusion that there is no mis-declaration and there is no suppression of facts by the appellant in filing the Bill of......
November 11, 2019 Case Laws Customs AT

Classification of goods - Antenna for base station, imported and used in mobile telecommunication network - The correct classification of the Antenna for base station is....
November 11, 2019 Case Laws Service Tax AT

Commercial training and coaching services or business auxiliary service? - franchise fees - revenue sharing model - Career Launcher has paid Service Tax on the entire......
November 11, 2019 Case Laws Service Tax AT

Since the appellant is a local self-government, the allegation of intention to evade payment of tax is not sustainable against the appellant. Therefore extended period......
November 11, 2019 Case Laws Central Excise AT

Revocation of Central Excise Registration - very person, who produces or manufactures any excisable goods, shall get registered. Thus, without registration, the......
November 11, 2019 Case Laws Central Excise AT

Benefit of exemption - the Appellant has brought yarn waste and converted the same into popcorn. What has been tested by the Man Made Textile Research Association is......
November 11, 2019 Case Laws Central Excise AT

Adjustment of sanctioned refund against outstanding confirmed dues - Section 35F - The Adjudicating authority, while adjusting the refund claim against the outstanding......
November 11, 2019 Case Laws Central Excise AT

Classification of goods - Harvest Plus and Cash Plus - Adjudicating Authority directed to get the goods examined by departmental chemical laboratory i.e. CRCL to decide.....
November 9, 2019 Case Laws GST AAAR

Organizing the Leadership program exclusively for its Lion members, can be considered as service or not? - the membership fee, collected by the Respondent from its......
November 9, 2019 Case Laws Indian Laws SC

Reference of matter to arbitrator - Levy of Liquidated damages - The intention of the parties to exclude some of the decisions of the Superintending Engineer from the......
November 9, 2019 Case Laws Income Tax HC

LTCG - Deduction u/s 54 - The claim of the assessee for deduction of the disputed sum towards the additional construction cost was rejected only on the ground that the......
November 9, 2019 Case Laws Income Tax HC

Revision u/s 263 - Disallowance of genuineness of salary and other expenses - payment of huge salary in cash - AO passed the order without proper verification is......
November 9, 2019 Case Laws Income Tax AT

Set off of Interest on Income Tax Refund with Interest charged on income tax demands - It was a peculiar situation between the Assessee and the Department. The Tribunal.....
November 9, 2019 Case Laws Income Tax AT

To the extent the expenditure incurred for construction of the building, out of unexplained source is concerned, it is to be construed as earned from the business and it....

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