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Highlights / Annotations / Catch Notes For November of 2019

Home Highlights November November 2019 Year 2019

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Showing 51 to 100 of 502 Records

123 4 5 6........ 11

November 28, 2019 Case Laws GST HC

Unable to upload Form TRANS-I - transitional input tax credit - The respondents are directed to permit the petitioner to file TRAN-1 either electronically or manually......
November 28, 2019 Case Laws Income Tax AT

TDS U/S 194J - TDS on payment to hospitals for rendering medical services to policy holders under various health insurance policies issued by several insurers - TDS liability confirmed.
November 28, 2019 Case Laws Income Tax AT

Levy of interest U/s. 201A for non deduction of TDS - 90% of the advanced tax must have been paid by those hospitals and therefore we direct the Assessing Officer to......
November 28, 2019 Case Laws Income Tax AT

Addition u/s 68/69A - unexplained deposits in the Bank account - assessee offered income u/s. 44AD - Asking the assessee to prove to the satisfaction of the AO, the......
November 28, 2019 Case Laws Income Tax AT

Accrual of interest - Non recognising interest against the advance - assessee is a company and following mercantile assessment of accounting - the interest accrues and......
November 28, 2019 Case Laws Income Tax AT

Addition invoking the provisions of section 56(2)(vii)(b)(ii) - just because the said colony or flat is adjacent to a road, which has a higher guideline value, the......
November 28, 2019 Case Laws Income Tax AT

Rectification of mistake - One person can not travel on two boats at a same time - Even we have failed to understand as to what prejudice has been caused to the......
November 28, 2019 Case Laws Income Tax AT

Assessment framed u/s 153C r.w. Sec.143 - in the absence of return, assessment is required to be framed u/s 144 of the Act only, which in the instant case has not been......
November 28, 2019 Case Laws Income Tax AT

Condonation of delay in filing of an appeal - delay of 1895 days - Addition u/s 69 - small assesses. - the addition made by the AO amounts double addition of same income....
November 28, 2019 Case Laws Income Tax AT

Levy u/s 234E - intimation u/s 200A - as the law stood, prior to 1st June 2015, there was no enabling provision therein for raising a demand in respect of levy of fees......
November 28, 2019 Case Laws Income Tax AT

Addition u/s.68 - If the assessee has proved the source as well as the source of the source of the fund then onus shifts upon the AO to carry some prima facie inquiry to....
November 28, 2019 Case Laws Customs AT

Import of fabric - undervaluation of imported goods - evasion of customs duty - once the assessments finally done have not been challenged by way of filing an appeal......
November 28, 2019 Case Laws Service Tax HC

Classification of services - real estate agent service or not - sale of agricultural plot - When a person from the first day enters into an agreement to purchase some......
November 28, 2019 Case Laws Service Tax HC

Extended period of limitation - failure to take registration - non-registration of the Appellant, in the given circumstances, definitely will amount to suppression of......
November 28, 2019 Case Laws Service Tax HC

Territorial Jurisdiction - After having submitted to the jurisdiction of the Commissioner / Adjudicating Authority without any protest, it is not correct or proper for......
November 28, 2019 Case Laws Service Tax AT

Refund claim - principles of unjust enrichment - The Tribunal is not to be expected to either undertake an enquiry, or direct any of the lower authorities to proceed in.....
November 28, 2019 Case Laws Service Tax AT

Extended period of limitation - The appellant had filed ST-3 also and the whole transaction was reflected in the balance sheet. Therefore, there is no element of......
November 28, 2019 Case Laws Indian Laws Commission

Abusive/Anti-competitive practices - price discrimination -there exists a prima facie case for investigation against MMT-Go and OYO for alleged violation of the......
November 27, 2019 Circulars GST - States

Clarification on the effective date of explanation inserted in notification No. 11/2017- STR dated 30.06.2017, Sr. No. 3(vi) - regarding:- transactions under taken by......
November 27, 2019 Circulars DGFT

Amendment in Chapter 6 of the handbook of Procedures 2015-20 and Appendix 6E of Appendices & ANFs
November 27, 2019 Case Laws GST HC

Availment of credit pertaining to SAD - filing of revised declaration in FORM G.S.T. T.R.A.N-1 - transition to GST regime - unlimited or indefinite period of time after.....
November 27, 2019 Case Laws Income Tax HC

Reopening of assessment u/s 147 - Income escaping assessment - the census figures for the year 2011 were made available only a few years later. The assessee could not......
November 27, 2019 Case Laws Income Tax HC

Special audit u/s 142 sub-section (2A) - merely because the terms of reference contain some irrelevant directions, the same would not vitiate the entire process as is......
November 27, 2019 Case Laws Income Tax AT

Employees contribution towards PF and ESI deducted by assessee from salaries of employees which is deposited by assessee beyond the due date prescribed under relevant......
November 27, 2019 Case Laws Income Tax AT

The loss could not be qualified as Speculative, because it was incurred by the assessee in the trading conducted in derivatives and since the derivative trading was......
November 27, 2019 Case Laws Income Tax AT

Claim of loss due to rejection of goods - the observations of the A.O, that now when the goods exported were rejected, then as to why the same were not included in the......
November 27, 2019 Case Laws Income Tax AT

CBDT directed to initiate a discreet enquiry in this case to find out, as to how and under what circumstances on the basis of false, frivolous and baseless allegations,.....
November 27, 2019 Case Laws Income Tax AT

Disallowance of expenditure against the business income received from the partnership firms - the assessee on becoming a partner in the firm does not mean that he is......
November 27, 2019 Case Laws Insolvency and Bankruptcy HC

CIBIL rating - Removal of name of the petitioner from the list of defaulters maintained by Credit Information Bureau (India) Limited - liability of a guarantor towards a....
November 27, 2019 Case Laws Service Tax AT

Clearing and forwarding agent services or GTA service - The appellant by arrangement with their principal has decided to have monthly settlement of transport bill......
November 27, 2019 Case Laws Service Tax AT

GTA Services - benefit of N/N. 31/2012-ST - the land customs station having been introduced in the notification w.e.f. 14 February, 2015, it cannot be held that the......
November 27, 2019 Case Laws VAT and Sales Tax HC

Scope and validity of SCN - Levy of penalty - The Tribunal has committed a blunder in as much as instead of the word “retailer” used the word “dealer”. This is a mistake....
November 27, 2019 Case Laws Indian Laws HC

Dishonor of Cheque - petitioner have argued that the petitioner has resigned from directorship of the accused-company w.e.f. 21.01.2016 and the cheques were issued......
November 26, 2019 Case Laws Income Tax AT

Benefit of set off of loss in share dealing by treating the same as business loss - what constitutes principal business will essentially depend on the facts and......
November 26, 2019 Case Laws GST AAR

Classification of service - Works contract service or not - The proposed activity of setting-up of the data centre facilities as explained would qualify as ‘works......
November 26, 2019 Case Laws GST HC

Proper Officer - territorial Jurisdiction - Power to appoint 'proper officer' is with the Government u/s 3(2) read with section 5 - By way of circular, and notification.....
November 26, 2019 Case Laws Income Tax HC

Maintainability of writ petition against order of Settlement Commission’s order - Acceptance of order in part and part in piecemeal challenge - The order insofar as it......
November 26, 2019 Case Laws Income Tax AT

Validity of Revision u/s 263 against the amalgamating companies - the impugned order passed u/s 263 of the Act by the Ld. Pr. CIT against the amalgamating companies......
November 26, 2019 Case Laws Income Tax AT

Depreciation on goodwill - The consolidated payments made by assessee over and above net assets acquired by it under a composite contract in the present case before us,.....
November 26, 2019 Case Laws Income Tax AT

Levy a penalty u/s 271G - default of non-submission of documents within stipulated period as required u/s 92D(3) - Though there is a delay on the part of the assessee to....
November 26, 2019 Case Laws Income Tax AT

Addition on account of credit card payment - Since the assessee has himself capitalized these amounts by transferring the same to his capital account without crediting......
November 26, 2019 Case Laws Customs HC

Proceedings against the officers for seeking bribe - there is prima facie material relating to demand of a sum of Rs.ten lakhs through electronic evidence like video......
November 26, 2019 Case Laws Customs AT

Forfeiture of security deposit - Time Limitation - illegal import of goods - the Show Cause Notice was issued on 14.9.2018 and the inquiry report was submitted only on......
November 26, 2019 Case Laws Companies Law AT

Condonation of delay - Period of limitation - supply for ‘Transfer of Shares’ and ‘Rectification of Register’ - It cannot be gain said that ‘Right to refuse’......
November 26, 2019 Case Laws Service Tax HC

Import of services - Reverse charge mechanism - Bank Guarantee Commission - At no stretch of imagination, it can be said that the petitioner's Bank at Chennai, namely,......
November 26, 2019 Case Laws Service Tax HC

Principles of natural justice - mining services - production of oil services - Survey and Exploration - only point raised before this Court is that the Adjudicating......
November 26, 2019 Case Laws Central Excise AT

Re-credit of excess duty debited on CIF value, for export - an assessee is entitled to take re-credit of the undisputed amount and have taken the credit under intimation....
November 26, 2019 Case Laws Wealth-tax AT

Wealth escaping assessment - Lack of jurisdiction of ACIT, Circle-9(1), Bengaluru who issued notice u/s 17 - the validity of notice issued u/s 17 of the Act is primarily....
November 26, 2019 Case Laws SEBI AT

Acquisition of shares accounted for 16.77% of the total shareholding - The case of all the appellants in this regard is that they had not “acquired” shares. - They......
November 26, 2019 Case Laws SEBI AT

Manipulative orders in a short time - the appellant’s strategy was to purchase bulk of the shares at a lesser market price. Thereafter, he used to place buy orders on......

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F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...