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Highlights / Annotations / Catch Notes For November of 2019

Home Highlights November November 2019 Year 2019

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Showing 451 to 500 of 502 Records

1 ....6 7 8 91011

November 4, 2019 Case Laws Income Tax AT

Addition u/s 68 on account of cash deposited in banks post demonetization - disclosure under PMGKY - revenue accepted the revised disclosure made by the managing......
November 4, 2019 Case Laws Income Tax AT

MAT - Calculation of book profit u/s 115JB - A.O seems to have acted beyond the provisions laid down in Section 115JB and has made the adjustment to the book profits......
November 4, 2019 Case Laws Income Tax AT

Levy of penalty u/s. 271D - treating the share application money as deposit u/s 269SS - once the A.O. has treated the share application money received by the assessee in....
November 4, 2019 Case Laws Income Tax AT

Allowable business expenses/loss - compensation expenses attributable to unsold part of land - There is no concept of deferred revenue expenditure in tax laws. If the......
November 4, 2019 Case Laws Income Tax AT

Addition u/s. 40A(3) - submission of the assessee that certain cash payments were made in non banking hours in the late evening and certain payments were made on a date.....
November 4, 2019 Case Laws GST AAR

Natural Honey other than those put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable....
November 4, 2019 Case Laws Customs AT

Classification of imported goods - import of multiplexers, satellite receivers, test and measurement equipments, computers, software and rack - rejection of declared......
November 4, 2019 Case Laws Customs AT

Classification of imported goods - second hand/ used Casino Ship M V Majesty - on all the three decks of vessel are fitted casino games and the entire layout was to......
November 4, 2019 Case Laws Customs AT

Classification of goods - since in the instant case the language of condition No.38 in the Exemption Notification is clear and unambiguous, there is no need to resort to....
November 4, 2019 Case Laws Insolvency and Bankruptcy AT

Admissibility of application - initiation of CIRP - Restoration of non-existent Company (Corporate Debtor) - the application under Sections 7 and 9 will be maintainable.....
November 4, 2019 Case Laws Service Tax AT

Valuation - completion and finishing services - The appellant, being an assessee under the VAT Law, has to abide by the state law for payment of VAT - When VAT has......
November 4, 2019 Case Laws Central Excise HC

The Supreme Court dismisses a Special Leave Petition , without granting leave but with reasons, there is no merger, but the reasons adduced by the Supreme Court for......
November 4, 2019 Case Laws Central Excise HC

CENVAT Credit - bagasse is not an excisable item and, that, therefore, a demand under Rule 6 of the Cenvat Credit Rules, on the ground of sale of electricity generated......
November 4, 2019 Case Laws Central Excise AT

Valuation/undervaluation - the methodology adopted to quantify the duty evaded should be sustainable on the evidence available and quantum thereof, needs to be arrived......
November 4, 2019 Case Laws Central Excise AT

Clandestine removal - Shortage of total production - discrepancy consist of only 0.31% - appellant has been able to show that plausible reason of the discrepancy and......
November 4, 2019 Case Laws Central Excise AT

Classification of goods - all of them are supplied to Railway - as per Rule 3(a) and 3(c) of Rules for Interpretation the classification under heading No.8607 is appropriate.
November 4, 2019 Case Laws Indian Laws HC

Whether separate notices u/s 13(4) of the SARFAESI Act, pertaining to different secured assets for a single debt, can be challenged in a single application u/s 17? -......
November 2, 2019 Circulars GST - States

User Acceptance Testing of New Returns Offline Tool and online version of Form GST ANX-1 and Form GST ANX-2.
November 2, 2019 Case Laws GST AAR

The contract between the main contractor and the Government entity is for the supply, design, erection, transmission and commissioning of different capacity of......
November 2, 2019 Case Laws GST AAR

Generation of waste - Job work - applicability of GST - any waste and scrap generated during the job work may be supplied by the registered job worker directly from his.....
November 2, 2019 Case Laws Income Tax HC

Withholding of the refund u/s 241A - AO has not given due regard to the facts of the case and he has not applied his mind as to why the refund is likely to adversely......
November 2, 2019 Case Laws Income Tax AT

Penalty u/s 271B - not getting account u/s 44AB - The action of the AO in treating the unaccounted turnover as part of total turnover and holding the assessee liable for....
November 2, 2019 Case Laws Income Tax AT

Deduction on account of washout charges - cancellation of expired contract - The permission had been awarded by the RBI, consequent to which only the assessee made the......
November 2, 2019 Case Laws Income Tax AT

Disallowance of medical expenses incurred on treatment of one of the Director - The assessee was required to deduct tax at source on the said amount of perquisite, which....
November 2, 2019 Case Laws Income Tax AT

TDS u/s 194H - disallowance of salary expenditure by treating it as commission paid for selling goods - When the assessee had furnished the details of the payment to his....
November 2, 2019 Case Laws Income Tax AT

Capital gains computation u/s 48 - deduction of interest as part of cost of acquisition from full value of sale consideration - We do not have even a slightest doubt......
November 2, 2019 Case Laws Income Tax AT

Exemption u/s 54F - purchase of residential land - Nursing Home was constructed in addition to the residential house - No force in the argument that exemption is......
November 2, 2019 Case Laws Income Tax AT

Just because by shifting the head of income, the assessee would be hit by tax liability cannot be ground enough for shifting the capital gains disclosed by the assessee.....
November 2, 2019 Case Laws Income Tax AT

Capital gain computation - fair market value u/s. 50C - we accept the contention of the assessee that it is a distress sale and assessee was constrained to sell the......
November 2, 2019 Case Laws Customs HC

Imposition of penalties u/s 112 (b) and 114AA On CHA - there is no element of mens rea or conscious knowledge which can be attributed to the CHA - CHA acted bona fide......
November 2, 2019 Case Laws Customs AT

Imposition of penalties on CHA u/s 114(i) of Customs Act, 1962 - The sole allegation against the ‘Custom House Agent’ is that they allowed unauthorized use of their......
November 2, 2019 Case Laws Customs AT

Maintainability of appeal of the Revenue in terms of Section 129D of CA - the proper officer who has been entrusted with the job for filing the appeal should only sign......
November 2, 2019 Case Laws Insolvency and Bankruptcy Tri

Initiation of CIRP - financial service provider, including an NBFC, is excluded from the definition of a corporate person and CD - no creditor can seek initiation of......
November 2, 2019 Case Laws Income Tax HC

VDIS - identification of jewellery declared - Tribunal committed a serious error in arriving at a conclusion that items sold by the respective appellants were different.....
November 2, 2019 Case Laws Income Tax AT

Addition of purchase expenses in cash u/s.40A(3) - the credit balance of the parties were transferred to the partners account and partners in turn settled the claims of.....
November 2, 2019 Case Laws Service Tax HC

Refund claim - time limitation - Section 11B - The doctrine of merger applicable to the case on hand - the view of the respondent-revenue in denying the refund claimed......
November 2, 2019 Case Laws Central Excise AT

CENVAT Credit - appellant was acting in dual capacity i.e. as manufacturer and also service provider - Merely because the appellant themselves are the paint......
November 2, 2019 Case Laws Central Excise AT

CENVAT Credit - input services - Repair and maintenance services - AMC services - the works contract services pertain to either maintenance of office equipment or......
November 2, 2019 Case Laws Indian Laws HC

Guilty of professional misconduct on the part of Chartered Accountant - the petitioner had made all efforts to dissuade other Chartered Accountants from taking up the......
November 1, 2019 Circulars DGFT

Amendments in Appendix 1A of Foreign Trade Policy, 2015-20 - Revised territorial jurisdiction of Regional Authorities of DGFT is notified in Appendix 1A of Appendices......
November 1, 2019 Circulars DGFT

Amendment in Chapter 7 of the Handbook of Procedures 2015-20 - Refund of drawback of Duty paid on inputs is also allowed on All Industry Rate.
November 1, 2019 Case Laws GST AAR

Where a supply involves supply of both goods and services and the value of such goods and services supplied are shown separately, the goods and services would be liable.....
November 1, 2019 Case Laws GST HC

Levy of CGST - scope of mutual contract / tender notification - the contention advanced by learned counsel for petitioner that, GST is not tax enabling the respondents......
November 1, 2019 Case Laws Income Tax HC

Registration u/s 12AA - Gujarat Cricket Association[GCA] - Merely because an activity is performed in an organized manner, that alone, will not make such activities as......
November 1, 2019 Case Laws Income Tax AT

Capital Gains - Disallowance of sum paid for the share certificate of the property - This share certificate has no independent value in its self. This share certificate.....
November 1, 2019 Case Laws Income Tax AT

Disallowance of interest - the assessee’ counsel, proceeded de hors what had transpired during the previous hearing, reiterating, without reference to any factual basis,....
November 1, 2019 Case Laws Customs AT

Classification of goods - filing of incorrect IGM - There were reasons for the captain to be unsure/unaware of the procedures to be followed in such cases and as such......
November 1, 2019 Case Laws Service Tax AT

CENVAT Credit - inputs - It is clear that CERA Audit has conducted audit of records of the appellant including the Cenvat credit record and no objection was raised -......
November 1, 2019 Case Laws Service Tax AT

Levy of service tax - Commercial training or coaching center services - The Appellant does not issue the certificates. In such circumstances, it is clearly a ‘commercial....
November 1, 2019 Case Laws Central Excise AT

Valuation - inclusion of royalty charges in the assessable value - Royalty Charges is shown as Sales & Distribution overhead in the appellant’s books of account. This......

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