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Highlights / Annotations / Catch Notes For November of 2019

Home Highlights November November 2019 Year 2019

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November 7, 2019 Case Laws Central Excise AT

CENVAT Credit - use of capital goods exclusively in the manufacture of exempted goods - Rule 6(4) was amended - Since the amendment is by way of substitution, it will be....
November 7, 2019 Case Laws Insolvency and Bankruptcy AT

Jurisdiction - power of Adjudicating Authority as well as of NCLT - Merely because additional power of Adjudicating Authority has been vested, the power of the National.....
November 6, 2019 Circulars GST

Document Identification Number (DIN) - any specified communication which does not bear the electronically generated DIN and is not covered by the exceptions as......
November 6, 2019 Circulars DGFT

Imports of Pulses for the fiscal year 2019-20 - Importers who have got the quota but do not import the same by the same deadline (31st October for Urad and Moong and......
November 6, 2019 Case Laws GST HC

Transitional credit - carry forward denied on account of nonfiling or incorrect filing of prescribed statutory Form i.e. TRAN-1 by the stipulated last date i.e.......
November 6, 2019 Case Laws GST HC

Grant of Bail - keeping in view that the investigation is going on and apprehensions of applicant tampering with the evidence can not be ruled out. So, this Court is not....
November 6, 2019 Case Laws GST HC

Availment and utilisation of accumulated credit pertaining to Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - Carry......
November 6, 2019 Case Laws Income Tax AT

Disallowance of three expenses incurred towards Jhanki-Pradarshani & Seminar, Devi Ahilya Utsav & Malwa Utsav - Such expenses should be considered to have been incurred.....
November 6, 2019 Case Laws Income Tax AT

Accrual of interest income - By merely filing appeal by the assessee before the Hon’ble Delhi High Court, it cannot be said that interest was not accrued to the assessee....
November 6, 2019 Case Laws Income Tax AT

Deduction of mark to market losses (MTM) - MTM losses arising out of contractual obligation existing on the reporting date cannot be regarded as contingent or notional......
November 6, 2019 Case Laws Income Tax AT

Liability in special cases u/s 159 - liability of Legal Heir where trust has been created as per the WILL of the deceased assessee - he died testate and when he died......
November 6, 2019 Case Laws Income Tax AT

Higher rate of depreciation - Depreciation on business of civil contract @30% or 15% - in the case of assessee’s own business, the wear and tear is lesser than the......
November 6, 2019 Case Laws Income Tax AT

Taxation of Value of 1 kg. of gold as winning from “Lottery” - Essential ingredients of `lottery’ as it stood prior to the insertion of Explanation to section 2(24)(ix).....
November 6, 2019 Case Laws Customs AT

Amendment in shipping bill - amendment of reward option from 'No' to 'Yes' - rejection of request for 'No Objection Certificate' for claiming MEIS - Failure to mention......
November 6, 2019 Case Laws Customs AT

Classification of imported goods - gear reduction blank - The parts which has been imported is part of column type electric powers steering system (CEPS) and not part of....
November 6, 2019 Case Laws Money Laundering HC

Money Laundering - no FIR has been registered regarding schedule offence till date. Therefore, it is clear that Enforcement Directorate cannot conduct investigation in......
November 6, 2019 Case Laws Service Tax AT

Wrong availment of service tax credit - rent-a-cab services along with interest thereon - The availment of utilisation of Cenvat credit on rent-a-cab services has duly......
November 6, 2019 Case Laws Service Tax AT

Security services - Police provide security as a part of their statutory obligations - There is no doubt in the entire proceedings that the amount so received was......
November 6, 2019 Case Laws Service Tax AT

Renting of Immovable property - joint venture - For a tax to be levied under this heading, there must be a service provider and a service recipient and the service which....
November 6, 2019 Case Laws Service Tax AT

Classification of services - Valuation - No Service Tax could have been levied in regard to the aforesaid services namely, horticulture, housekeeping and cleaning,......
November 6, 2019 Case Laws Central Excise HC

Interest on Refund - The refund was ultimately sanctioned on 27.09.2018 when the Tribunal allowed appeal of the petitioner, thus, respondents are liable to pay interest.....
November 6, 2019 Case Laws Service Tax HC

“Sabka Viswas” (Legacy Dispute Resolution) Scheme, 2019 - Case of petitioner is that, he petitioner has fallen in no man’s land and is not entitled the benefit of Scheme....
November 6, 2019 Case Laws Central Excise AT

Valuation - benefit of cum-duty - The abatement of duties and tax to qualify the ‘normal price’ in the Central Excise Act, 1944, as well as in the rules framed for......
November 6, 2019 Case Laws VAT and Sales Tax HC

Imposition of penalty - discrepancy in Form 31 - certain columns were left blank - only carrying of Form 31 has been prescribed but there is no mention that all column......
November 6, 2019 Case Laws Central Excise AT

CENVAT Credit - duty paying documents - any document if doesn't bear the name of the service recipient the absence thereof is not as relevant as to deny the substantial.....
November 5, 2019 Notifications DGFT

Amendment in Policy Condition of SI. No. 55 and 57, Chapter 10 Schedule - 2, ITC (HS) Export Policy, 2018
November 5, 2019 Circulars SEBI

e-KYC Authentication facility under section 11A of the Prevention of Money Laundering Act, 2002 by Entities in the securities market for Resident Investors
November 5, 2019 Case Laws GST AAR

Levy of GST - Residential Welfare Association (RWA) - maintenance charges collected by the applicant from its members - activity of procuring Goods and Services from......
November 5, 2019 Case Laws GST AAR

Valuation - this additional discount reimbursed by the supplier of goods / principal company to the distributor / applicant is liable to be added to the consideration......
November 5, 2019 Case Laws GST HC

Direction to credit the ITC amount to the Electronic Credit Ledger - Transition from VAT to GST - failure to file Tran-2 within the due date - The Writ Petitions are......
November 5, 2019 Case Laws Income Tax HC

Non filing of Income Tax Return (ITR) - offence punishable u/s 276CC - Stay of criminal proceedings against the petitioners in the competent court - this is not fit case....
November 5, 2019 Case Laws Income Tax HC

Depreciation @ 30% - buses which were owned by the assessee and were being run on hire - the natural meaning of the phrase would apply in the present case and those......
November 5, 2019 Case Laws Income Tax AT

Penalty u/s. 271AAB - value of excess stock considered to be ‘undisclosed income’ - there is no merit in the argument that the excess stock found noted in the stock......
November 5, 2019 Case Laws Income Tax AT

Reopening of assessment u/s 147 - Disallowance of prior period expenses - in the absence of any addition to the tax liability of the assessee computed u/s 115JB of the......
November 5, 2019 Case Laws Customs AT

Valuation of imported goods - considering the fact that the appellant had entertained the reasonable belief regarding non-inclusion of the element of freight in the......
November 5, 2019 Case Laws Customs AT

Import of RBD palmolein - appellants have imported the impugned goods in violation of the prohibition imposed by DGFT Notification cited supra and thus, they have......
November 5, 2019 Case Laws Companies Law AT

Decision to save the company from Initiation of CIRP during the pendency of the petition - It is a fit case in which the Board of Directors should be allowed to take its....
November 5, 2019 Case Laws Insolvency and Bankruptcy AT

Admissibility of petition - initiation of CIRP - There is no substance in this claim made by the Appellant that if it appears that there is no possibility of keeping the....
November 5, 2019 Case Laws Service Tax AT

Rebate of Service Tax - exports of service or not - services of tele-communication provided by the appellant to the international inbound roamer in Indian territory and.....
November 5, 2019 Case Laws Service Tax AT

Demand of service tax on receipt of amount for Cancellation of Development agreement - 'Declared Service’ under Section 66 E(e) of the Finance Act - The declared service....
November 5, 2019 Case Laws Central Excise AT

Refund of Excise duty - refund claims have been rejected on the ground of unjust enrichment - if the assessee is able to prove that the ultimate buyer of the goods have.....
November 5, 2019 Case Laws Central Excise AT

Nature of activity - manufacture or service? - The fact of registration and payment of service tax was in the knowledge of the Revenue and as such it cannot be said that....
November 5, 2019 Case Laws Indian Laws SC

Termination of liquidation proceedings - Recovery of dues - No one should be allowed to use the judicial process for earning undeserved gains or unjust profits. The......
November 4, 2019 Case Laws GST AAR

Refund of IGST paid on export of goods - Merchant Exports - The persons who have procured goods by utilising the benefit of Notification No. 40/2017 - Central Tax (Rate)....
November 4, 2019 Case Laws GST AAR

Rate of tax - supply of Kapton Polyimide Film Adhesive Tape to Indian Railways for use in its railway locomotives - Rate of GST is 18%
November 4, 2019 Case Laws GST AAR

Classification of services - activity of conduct of examination includes services of printing of question papers also - Since there is involvement of rights in the......
November 4, 2019 Case Laws GST AAR

Classification of goods - Access Card’ printed and supplied by the applicant - Since there is involvement of rights to stay in the temple precincts attached to the card.....
November 4, 2019 Case Laws GST AAR

Collection of contribution from its members by the association (club) - the amounts collected towards Corpus / Sinking Fund do not form part of consideration towards......
November 4, 2019 Case Laws GST AAR

The supply of goods like wheel chairs, tricycles etc to the patients cannot be considered as a composite supply where the principal supply is health care services and......
November 4, 2019 Case Laws Income Tax HC

Return filed electronically does not permit the petitioner to make his claim to set off of his profits of this year from the carried forward losses of the previous year.....

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