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Highlights / Annotations / Catch Notes For November of 2019

Home Highlights November November 2019 Year 2019

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Showing 351 to 400 of 502 Records

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November 9, 2019 Case Laws Income Tax AT

Long Term Capital Gain - denial exemption u/sec 10(38) - purchase and sale of shares and astronomical increase of share price of LD&PL which led to returns at 350%, in......
November 9, 2019 Case Laws Income Tax AT

Foreign tax credit in respect of income pertaining to section 10A/10AA of the Act eligible units in India - the foreign tax credit would be available to the assessee in.....
November 9, 2019 Case Laws Income Tax AT

Disallowance of State taxes paid overseas - relief under section 90 - Pertinently, unlike section 91 read with Explanation–(iv), section 90 does not provide for......
November 9, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(a) - limitation to pass penalty order - Limitation, it goes without saying, has to be fixed and certain. Section 275(1A) speaks of giving effect to......
November 9, 2019 Case Laws Income Tax AT

Bogus LTCG - exemption under section 10(38) denied - The onus was on the assessee to prove the transaction leading to claim of long-term capital gain was a genuine......
November 8, 2019 Case Laws GST AAAR

Input tax credit - credit of GST paid on goods and services used for construction of Tie-in pipelines, from the FSRU (vessel) to the National grid - scope of the term......
November 8, 2019 Case Laws GST AAAR

Levy of GST - Place of supply - the question posed by the Appellant i.e. whether the GST is applicable on the Investment Advisory and Management Fees collected from the.....
November 8, 2019 Case Laws GST AAAR

Seeking advance ruling by suppressing vital facts - Matter was already under investigation by the DGGI - There is a premeditated and a conscious action on the part of......
November 8, 2019 Case Laws GST HC

Jurisdiction - Illegal import - the initial seizure of areca nuts and the trucks by the Assam Police cannot be said to be without authority. But in view of the......
November 8, 2019 Case Laws GST HC

Jurisdiction - Illegal import - the police authorities would have no jurisdiction and power to investigate as regards violation of the provisions of the taxation laws as....
November 8, 2019 Case Laws Income Tax AT

Anonymous donation - The ITRs and the letters from the donors stating that the donation has been given for the trust for conference, and towards the corpus fund. Hence,.....
November 8, 2019 Case Laws Customs AT

100% EOU - Concessional rate of duty - In terms of Notification 52/2003, there is no provision for obtaining permission - the Appellants submission that non obtaining of....
November 8, 2019 Case Laws Service Tax AT

Classification of services - The logic given by the adjudicating authority in the above mentioned paragraphs justifying the classification of the activity under the......
November 8, 2019 Case Laws Service Tax AT

Refund of KKC - Scope of SCN - the Commissioner in the impugned order has gone beyond the OIO and has examined the eligibility of KKC for CENVAT credit which is beyond......
November 8, 2019 Case Laws Service Tax AT

Classification of services - It is for the respondents to carry out maintenance of these outfits and facilities and respondent can remove these outfits without assigning....
November 8, 2019 Case Laws Indian Laws HC

Dishonor of cheque - alleged procurement of cheque by coercion - even if such defence is tested on the touchstone of the evidence led on record by respective parties,......
November 8, 2019 Case Laws Income Tax AT

Addition on account of Excessive sugarcane price paid - Difference in price paid to members as well as non-members of Sahakari Sakhar Karkhana - The amount relatable to.....
November 8, 2019 Case Laws Income Tax AT

Charging of interest under section 234C - search had taken place on 31/03/2011 and the surrender of the income has been made on that very day, therefore, it is not a......
November 8, 2019 Case Laws Income Tax AT

TP Adjustment - ALP - transaction on corporate guarantee - When the guarantee has been given by two concerns and on similar terms and conditions arising out of the same.....
November 8, 2019 Case Laws Income Tax AT

Difference in job work income shown in the profit & loss account and income as per form no.26AS - It is settled position of the law that no addition can be made on the......
November 8, 2019 Case Laws Income Tax AT

Diminution of value and depreciation of closing stock - if the market value of the closing stock is more than the cost, as profit cannot be brought to tax on notional......
November 8, 2019 Case Laws Income Tax AT

Levy of penalty u/s 271B and 271F - Late filing of tax audit report and income tax return - The plea of the assessee that it was an inadvertent default, on account of......
November 8, 2019 Case Laws Income Tax AT

Adhoc disallowance of 5% of Various expenses - Merely because cash payment has been made is not an indicator that the transaction is non-genuine or bogus or the cash......
November 8, 2019 Case Laws Income Tax HC

Reopening of assessment u/s 147 - a plain reading of clause (ca) of Explanation 2 of Section 147 makes it clear that it cannot be gainsaid that Section 133C survey......
November 8, 2019 Case Laws Indian Laws SC

Jurisdiction to handle Road traffic offences - a prosecution, if otherwise maintainable, would lie both under the IPC and the MV Act, since both the statutes operate......
November 7, 2019 Case Laws GST HC

Detention Order - invalid E-way bill - vehicle was plying in the wrong direction - prima facie there appears to be a justification for the detention of the vehicle -......
November 7, 2019 Case Laws Income Tax HC

Power to withhold refund in certain cases u/s 241A - merely because a notice has been issued under section 143(2), it is not a sufficient ground to withhold refund under....
November 7, 2019 Case Laws Income Tax AT

TDS u/s 194J - whether modeling can be treated as 'acting' - While 'modeling' is aimed at display of merchandise, the 'acting' is defined as ‘to act in play or film’ www....
November 7, 2019 Case Laws Income Tax AT

LTCG - Deduction u/s. 54 - purchase of residential property - making an application for allotment of a house with West Bengal Housing Board or any other Housing Board is....
November 7, 2019 Case Laws Income Tax AT

Capital gain computation - transferred or property right - assessee has not incurred any expense as Cost of acquisition - the assessee has not earned any profit because.....
November 7, 2019 Case Laws Income Tax AT

Revision u/s 263 - deduction u/s 80IB(10) - Though, it may be a fact that in course of assessment proceedings, the assessee might have furnish certain......
November 7, 2019 Case Laws Income Tax AT

LTCG - Deduction u/s 54 - purchase of residential house - once the assessee has brought on record the evidence to show that the house was in existence and the plot of......
November 7, 2019 Case Laws Companies Law HC

Disqualification of Directors - defaulting directors - Section 164(2) of the Act operates prospectively i.e. w.e.f 7.5.2018. - However, such prospective operation would.....
November 7, 2019 Case Laws Companies Law HC

Disqualification of Directors - defaulting directors - The amendment so introduced also does not empower the Central Government to cancel or deactivate the DIN of......
November 7, 2019 Case Laws Companies Law Tri

Oppression and mismanagement - the Company has not undertaken any substantial business from the date of its incorporation and there is a need to put it in motion, the......
November 7, 2019 Case Laws Indian Laws HC

Disqualification of Directors - harmoniously read, the interplay between Section 164 and 167 is that the office of a director of a company will not automatically fall......
November 7, 2019 Case Laws Insolvency and Bankruptcy Tri

Attachment of personal assets - it is alleged that respondents are responsible for defrauding the creditors - The findings given in Forensic Audit Report only prima......
November 7, 2019 Case Laws VAT and Sales Tax HC

Without having itself seen the books, the latter observation made by the Tribunal cannot be sustained. Being a fact finding authority and the rejection of books of......
November 7, 2019 Case Laws Income Tax HC

Reopening of assessment u/s 147 - The appellant has himself replied and participated in the impugned proceedings. The reasons were also communicated to the appellant to.....
November 7, 2019 Case Laws Income Tax HC

Addition u/s 68 - unexplained cash credit - The stand of the Appellant that since the alleged transaction is made through normal banking channels, it is sufficient to......
November 7, 2019 Case Laws Income Tax HC

Registration u/s 12AA - no relevant document was produced before the Commissioner (Exemption) to prove that the assessee is involved in charitable activities in......
November 7, 2019 Case Laws Central Excise HC

Clandestine removal - Gutkha - There has to be clinching evidence in the matter of purchase of raw material, use of electricity, removal of final product and its sale in....
November 7, 2019 Case Laws Central Excise AT

Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any......
November 7, 2019 Case Laws Customs AT

Confiscation - illegal removal of goods from in factory bonded private warehouse - if they have been removed from the customs bonded warehouse clandestinely without......
November 7, 2019 Case Laws Central Excise AT

Classification of goods - manufacture of PVC pipes - As the PVC pipes manufactured and cleared by the appellants are evidently shows to be for irrigational purposes in......
November 7, 2019 Case Laws Central Excise AT

CENVAT Credit - transfer of credits from one unit to another - The satisfaction of AC or DC or otherwise should also be based on same cogent reasons - when the entire......
November 7, 2019 Case Laws Service Tax AT

Club and Association Service for the purpose of treatment of effluent - it is clear that the project was financially assisted by the State Government of Gujarat - The......
November 7, 2019 Case Laws Service Tax AT

The amount is refundable in case of termination of the ownership agreement and if no such termination has taken place till date, the amount would not be refunded. As......
November 7, 2019 Case Laws Customs AT

STPI units - Unauthorised procurement of inputs - The procurement of the goods free of duty, were on the basis of the said certificates issued by the authorities and......
November 7, 2019 Case Laws Customs AT

Levy of Anti-Dumping duty - import by SEZ unit to DTA, after manufacturing activity - import of various types of Narrow Woven Fastening Tape Hook and Loop - Revenue has.....

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