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Highlights / Annotations / Catch Notes For December of 2019

Home Highlights December December 2019 Year 2019

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Showing 151 to 200 of 495 Records

1 2 345 6 7 8........ 10

December 22, 2019 Case Laws GST

Requirement of pre-deposit - Appeal before the GST tribunal to be filed against the order of first appellate authority (commissioner appeals) - The petitioner is......
December 22, 2019 Case Laws GST

Profiteering - purchase of flat in the Respondent’s project “Nirala Greenshire” - t the total quantum of profiteering by an entity/registrant is the sum total of all the....
December 22, 2019 Case Laws Income Tax

Revision u/s 263 - We fail to understand the relevance of the balance sheet of the loanees for establishing their creditworthiness when all other relevant documents for.....
December 22, 2019 Case Laws Income Tax

Centralization of case - centralized for administrative requirement or other reasons - because of the possibility of the involvement of the assessee in a scam having......
December 22, 2019 Case Laws Income Tax

Rejection of declaration filed under the Income Declaration Scheme, 2016 (IDS) - payment of advance claimed to be adjusted - Admittedly, there was no regular assessment.....
December 22, 2019 Case Laws Income Tax

Claim of credit for foreign TDS - the object of section 91(1) is to give relief from taxation in India to extent taxes have been paid abroad for relevant previous year......
December 22, 2019 Case Laws Income Tax

Revision u/s 263 - tax liability under the normal provision of the Act and u/s 115JB Minimum Alternate Tax - the order of the AO may be erroneous but it is not......
December 22, 2019 Case Laws Income Tax

Revision u/s 263 - Merely just because the view taken by the AO was not found acceptable does not mean that the AO has failed to make requisite enquiries. Thus, the view....
December 22, 2019 Case Laws Income Tax

Credit of TDS - government cannot sit over amount withheld and credit has to be allowed to the assessee in the year rent in advance is offered by the assessee for income.
December 21, 2019 Case Laws Customs

Obviously the report obtained by the Revenue Authorities from the sample taken from the confiscated export goods vide Report dated 16.10.2009, was more reliable rather......
December 21, 2019 Case Laws Companies Law

Oppression and Mismanagement - The impugned Judgment dated 9th July, 2018 passed by the National Company Law Tribunal, Mumbai, is set aside - Remarks made against the......
December 21, 2019 Case Laws Service Tax

Valuation - inclusion of reimbursable expenses - contribution towards Provident Fund and ESI of the labour - the service provider (appellant) was liable to be charged......
December 21, 2019 Case Laws Service Tax

Dispute between parties in relation to proof of services rendered and service tax liability - Seeking help from service tax department to prove its case - Praying for......
December 21, 2019 Case Laws Central Excise

Loss of value of seized goods - insecticides - expiry of seized goods - Petitioner should and must have sold goods by availing the release as soon as provisional release....
December 21, 2019 Case Laws VAT and Sales Tax

Classification of goods - printing materials - amounts to "works contract" and not sale, during the relevant period and as such since the extended definition of goods......
December 21, 2019 Case Laws VAT and Sales Tax

Reassessment - Alleged escapement of turnover - The impugned reassessment notice, sitting over the view of Commissioner is nothing but judicial and hierarchical......
December 20, 2019 Circulars DGFT

Restriction on import of Pulses - The Notifications comes into force with effect from 18th December, 2019.
December 20, 2019 Case Laws Income Tax

Penalty u/s 27(1)(c) - invocation of provisions of Section 263 - while the Pr.CIT could well initiate penalty u/s 271(1) if he proposed to effect modifications to the......
December 20, 2019 Case Laws Income Tax

Revision u/s 264 - capital gains on sale of shares of an entity - As the amount of capital gains has been remitted in full by the company, there can be no double demand.....
December 20, 2019 Case Laws Income Tax

Disallowance of claim of interest expenses - The only requirement for allowing the deduction u/s 57(iii) is that the expenditure has been incurred wholly and exclusively....
December 20, 2019 Case Laws Income Tax

Bar of suits in civil courts - Section 293 makes an absolute bar to suit filed in Civil Courts with regard to any proceedings held under the Income Tax Act - d the court....
December 20, 2019 Case Laws Income Tax

Accumulation of fund u/s 11(2) - Failure to submit Form 10 - information related to accumulation and purpose for utilization of accumulated income - Exemption u/s 11 not....
December 20, 2019 Case Laws Customs

Refund claim - unjust enrichment - inalization of provisional assessment - Merely because those applications for claim of refund were made prior to 13.07.2006, it cannot....
December 20, 2019 Case Laws Service Tax

Works Contract Composition Scheme - merely because the option was not conveyed to the Department on the part of the Assessee in writing, even though the Revenue had not.....
December 20, 2019 Case Laws Service Tax

Recovery of service tax - construction of residential complexes and sale - As in the case of Suresh Kumar Bansal, it has been held that service tax can be levied but the....
December 20, 2019 Case Laws Central Excise

Adjustment of excess paid duty with less paid duty - When CAS-4 is formed basis for arriving at transaction value, the overall duty liability/ short payment should have.....
December 20, 2019 Case Laws Central Excise

100% EOU - alleged wrong calculation of Education Cess and Higher Education Cess - double taxation - the education cess and S&H cess would be chargeable only once under.....
December 20, 2019 Case Laws Indian Laws

Requirement of reasoned arbitral award - From a perusal of the award, the inadequate reasoning and basing the award on the approval of the respondent herein cannot be......
December 20, 2019 Case Laws Indian Laws

Appointment of an arbitrator - When the agreement specifically provides for appointment of Arbitral Tribunal consisting of three arbitrators from out of the panel......
December 20, 2019 Case Laws Indian Laws

Benami Transaction - acquired property - A declaration that the property was benami could not have been made unless a procedure was prescribed by rules made under......
December 19, 2019 Notifications Income Tax

Income -tax (15th Amendment) Rules, 2019 - Report under section 80JJAA - FORM NO. 10DA substituted.
December 19, 2019 Notifications DGFT

Amendment in import policy and Policy condition under HS code 0713 1000 of Chapter 7 of ITC (HS), 2017, Schedule - I (Import Policy)
December 19, 2019 Circulars Income Tax

Order under section 119(2) of the Income-tax Act, 1961- Extension of the due date of payment of tax deducted at source under 194M of the Act
December 19, 2019 Circulars FEMA

Exim Bank's Government of India supported Line of Credit (LOC) of USD 19.5 million to the Republic of Zimbabwe
December 19, 2019 Circulars Customs

Mandatory uploading of import documents in e-sanchit
December 19, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Sanction for issue of notice u/s 151 - The Additional Commissioner is not equivalent to the rank of Commissioner or any other......
December 19, 2019 Case Laws Income Tax

Exemption u/s 54 - residential house property - how much area of the total plot area to be considered land appurtenant thereto - Both the authorities below have......
December 19, 2019 Case Laws Income Tax

Assessment u/s 153A - Addition made on account of Client Code Modification(CCM) - it is an admitted fact that the assessee is not a member of any exchange and cannot......
December 19, 2019 Case Laws Income Tax

Disallowance u/s 10(10A)(ii) - Commuted Pension - Though, generally the retrial benefits are paid on retirement from service, however, under certain circumstances,......
December 19, 2019 Case Laws Income Tax

FTS received by the assessee from rendering of technical services - such income by way of FTS is to be subjected to tax @ 10% under article 12 of the treaty and cannot......
December 19, 2019 Case Laws Income Tax

Bogus LTCG/losses derived from transfer of shares - Unexplained cash credits u/s 68 - Hon’ble high court’s have adopted varying opinions qua correctness of identical......
December 19, 2019 Case Laws GST

Classification of goods - rate of tax - Nicotine Polacriliex Lozenge - For a drug to be a medicament, it is essential that there should be a treatment of the illness or.....
December 19, 2019 Case Laws VAT and Sales Tax

Re-assessment - Once the matter of the assessee for previous year was accepted by the Tribunal as far as the capital goods are concerned, which were outside the......
December 19, 2019 Case Laws Central Excise

Recovery of erroneously granted refund - The department, once the adjudication has taken place u/s 11B, cannot proceed to recover on the basis of “erroneous refund” u/s.....
December 19, 2019 Case Laws VAT and Sales Tax

Valuation - sale of Gypsum - mere bifurcation of the sale price of the goods in a mutual contract between the parties under a separate bargain or even a common bargain......
December 19, 2019 Case Laws Customs

Conviction of sentence - fist time offender - the reliance placed by the Magistrate for passing special sentence less than statutory minimum punishment per se appears to....
December 19, 2019 Case Laws Customs

Classification of imported goods - cut solar cells - during some cells are damanged - doubt about import of scrap and waste - the burden of classification is on the......
December 19, 2019 Case Laws Customs

Jurisdiction - SEZ unit / area - power of Custom Officer of search and seizure - Customs Authorities have no jurisdiction to deal with gold imported by unit located in SEZ.
December 19, 2019 Case Laws Customs

Provisional assessment - ship demurrage charges - if the assessment is left open for questions of valuation, and subsequently it is found that the classification also......
December 18, 2019 News GST

The revenue trends since inception of GST - A presentation was made to the GST Council on the issue of revenue

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