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Highlights / Annotations / Catch Notes For December of 2019

Home Highlights December December 2019 Year 2019

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Showing 1 to 50 of 495 Records

12 3 4 5........ 10

December 31, 2019 Notifications Income Tax

Income-tax (16th Amendment) Rules, 2019 - Modes of payment for the purpose of section 269SU.
December 31, 2019 Case Laws GST

Initiation of proceedings by the Stage GST officers where Central GST officers have already initiated the proceedings - proper officer - By way of ad-interim relief, the....
December 31, 2019 Case Laws GST

Duty Drawback - Refund of IGST - Since the Respondents have expressed their apprehension about double benefit of neutralisation of taxes, it would be appropriate that......
December 31, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Assessing Officer has completely failed to apply his mind to the submissions of the petitioner and also to examine as to how the two......
December 31, 2019 Case Laws Income Tax

Reassessment on the basis of the retrospective amendment effected in Explanation-1 to Section 115JB - Provision for Bad and Doubtful Debt - that amendment would not be......
December 31, 2019 Case Laws Income Tax

Addition on account of forfeiture of advance - nature of expenses - for whatever reason, the advance given was forfeited. In this view of the matter, the advance given......
December 31, 2019 Case Laws Income Tax

MAT - Addition of the provision for Wealth Tax - Book Profit - there was no such provision for making the addition with regard to wealth tax, therefore, the A.O could......
December 31, 2019 Case Laws Income Tax

Addition on account of cash deposits in personal saving bank account of the shareholder of the company - source of cash deposits are duly explained and same pertained to....
December 31, 2019 Case Laws Income Tax

Benefit of exemptions u/s.11 denied - charitable activity u/s 2(15) - carrying out planned development of areas as defined and designed by the Government of Gujarat and.....
December 31, 2019 Case Laws Income Tax

Revision u/s 263 - whether the AO has made enquiries about cash deposit capital gains bonds and land investment? - The perusal of the assessment order shows that it is......
December 31, 2019 Case Laws Income Tax

Addition on account of cash deposited in the bank - undisclosed income - The onus was of the Revenue to reject the contention of the assessee based on cogent reasons......
December 31, 2019 Case Laws Income Tax

Disallowance of Event Management Expenses - Assessee failed to furnish the details of the invitees, the procedure adopted for selecting invitees - there is no evidence......
December 31, 2019 Case Laws Income Tax

Bogus sale - allegation of unaccounted sale to the petrol pump owners/other industries - the sale price declared by the assessee was accepted by the sales tax department....
December 31, 2019 Case Laws Income Tax

Goodwill - capital asset u/s 2(14) - The assessee had therefore garnered substantial experience, reputation and credentials in the business of mining which was a......
December 31, 2019 Case Laws Customs

Review petition - presence of an advocate during recording of the statement of the petitioner - There is no reasonable basis for the petitioner to apprehend coercion,......
December 31, 2019 Case Laws VAT and Sales Tax

Principles of 'Substantial Compliance' or 'Substantial Justice' - Benefit of compounded rate of tax - Merely lapse of making a formal application, though no such form is....
December 31, 2019 Case Laws Income Tax

Fraudulent income tax refunds - charge of conspiracy / connivance against the person claiming the refund and ITO - income tax officer, who is responsible for......
December 30, 2019 Case Laws GST

Valuation - works contract - lump-sum amount stood credited to its account on that date as mobilisation advance - whether the unadjusted part of the advance received by.....
December 30, 2019 Case Laws GST

Condonation of delay of 77 days - Period of Limitation for filing of appeal against the decision of AAR - the crucial words are “not exceeding thirty days” used in the......
December 30, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - notice in the company name being amalgamated -Participation by the amalgamated company in the proceedings would be of no effect as......
December 30, 2019 Case Laws Income Tax

Nature of activity - Capital Gains/loss or income from business - sale of flats - there is a merit in the contentions of the assessee that if the intentions were to deal....
December 30, 2019 Case Laws Income Tax

Disallowance u/s 43B - outstanding municipal tax liability - the assessee was only a collecting agent on behalf of the State and it was the amount which was not......
December 30, 2019 Case Laws Income Tax

Addition on account of Unexplained paintings - Source of Investment made in the painting - the revenue had failed to place on record any ‘material’ which would......
December 30, 2019 Case Laws Income Tax

Nature of income - professional fees received by the doctor from the Hospital - Taxable as salary or Income from Business or profession - There is no master-servant......
December 30, 2019 Case Laws Income Tax

Assessment u/s 153C - Papers found during the search of another person - Revenue has not submitted the proper satisfaction except pointing out that the name of the......
December 30, 2019 Case Laws Income Tax

Exemption on account of Gratuity and leave encashment including arrears - the assessee is entitled for the exemption claimed u/s 10(10)(i) and 10(10AA)(i) of the Act. T
December 30, 2019 Case Laws Income Tax

Bogus purchases - Even if the transaction is not verifiable, the only taxable is the taxable income component and not the entire transaction. - in order to fulfill the......
December 30, 2019 Case Laws Customs

Refund of Additional Customs Duty (CVD) - excess payment made under protest - unjust enrichment - invoice showed a composite price and duty was not indicated separately.....
December 30, 2019 Case Laws Customs

Valuation of imported goods - misdeclaration - contemporaneous import value - the differential duty worked out and demanded from the appellant based on MRP of M/s EGPL......
December 30, 2019 Case Laws Central Excise

Rejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - It is not the case of the Board that declarations involving redemption......
December 30, 2019 Case Laws Central Excise

Clandestine removal - the adjudicating authority is opined to have acted solely to confirm demands mechanically with predetermined negative mind because of his bias and.....
December 29, 2019 Case Laws GST

Bail application - allegation that GST invoices issued without any supply of the goods - In consideration of the gravity of the economic offence, the petitioner is not......
December 29, 2019 Case Laws GST

Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can......
December 29, 2019 Case Laws GST

Detention of Goods and vehicle - Sections 129 and 130 of GST - The goods are not liable to be detained on the ground that the tax paid on the product was less. In such......
December 29, 2019 Case Laws GST

Detention of Goods and vehicle - Sections 129 and 130 of GST Act have non-obstante clauses, whereby they can be operated upon in spite of Sections 73 and 74 of GST Act -....
December 29, 2019 Case Laws GST

Interpretation of statute - Confiscation of goods alongwith conveyance - exercise of power arbitrarily and without any application of mind. - for the same breach and/or.....
December 29, 2019 Case Laws Income Tax

Application for NIL TDS Certificate u/s 197 (1) - since the petitioner requested the respondent to deduct the tax @ 4% + applicable surcharge & cess for the entire......
December 29, 2019 Case Laws Income Tax

TDS u/s 195 - Royalty - Assessee purchased certain software licenses from M/s.Saipem SPA, Italy, which were used by assessee for providing services to customers for......
December 29, 2019 Case Laws Income Tax

Addition on account of long-term capital gain on sale of properties - VO had applied CPWD rate whereas he should have applied PWD rates and should have allowed......
December 29, 2019 Case Laws Income Tax

Penalty u/s. 271C - TDS default - The plea of the Assessee that failure to deduct tax at source was unintentional and was under the bonafide belief that tax is not......
December 29, 2019 Case Laws Income Tax

Addition on account of share capital and share premium - entries had been taken from paper companies and Credit worthiness of the Parties as well as the genuineness of......
December 29, 2019 Case Laws Income Tax

Penalty u/s 271D - obtaining cash loan in contravention of section 269SS - the cash has been deposited directly in the Bank account of assessee, for which assessee has......
December 29, 2019 Case Laws Income Tax

Assessment u/s 153A - As per section 292C,, the loose sheets, books of accounts found during the course of search /survey are presumed to be belonging to the assessee,......
December 29, 2019 Case Laws Income Tax

Penalty u/s 271C - Payment to Doctors - Employer / Employee relationship or not - AO directed to verify the facts - If it is found that these doctors were providing......
December 29, 2019 Case Laws Income Tax

Registration u/s 12AA - advancement of any other object of general public utility - Charitable activity u/s 2(15) - activity of providing training in various fields to......
December 28, 2019 Case Laws Income Tax

Capital gain on property inherited - the property inherited by the respective assessees is their individual property and, therefore, the capital gains, if any, is......
December 28, 2019 Case Laws Income Tax

Revision u/s 263 - if the transfer of asset is to be assessed under the head `income from business’ necessarily, the provisions of section 43CA would have application......
December 28, 2019 Case Laws Income Tax

Reassessment order passed by the JCIT is void ab initio and liable to be quashed, because the Assessing Officer who had passed the assessment order does not possesses......
December 28, 2019 Case Laws Customs

Principles of natural justice - Inquiry proceedings against Air Cargo Customs Clearing Agent - The action on the part of the department is quite natural and incidental......
December 28, 2019 Case Laws Service Tax

Recovery of CENVAT credit - allegation that input services were not utilized by the assessee but utilised for the broadcasting of channels by the overseas entity - The......

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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F: Transfer of ITC without filing ITC-02

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