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Highlights / Annotations / Catch Notes For December of 2019

Home Highlights December December 2019 Year 2019

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Showing 301 to 350 of 495 Records

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December 12, 2019 Case Laws Customs

Revocation of Custom Broker (CB) License - Mis-Declaration of goods - revocation of licence would be too harsh a punishment - The forfeiture of security deposit for the.....
December 12, 2019 Case Laws SEBI

Default by company to refund the amount collected under the Collective Investment Schemes ("CIS") - officer in default - vicarious liability of a peson who was a......
December 12, 2019 Case Laws Service Tax

Refund of service tax - construction of residential complex - Seeking benefit of decision of HC passed in 2016 - Delay and laches in filing present writ petition has not....
December 12, 2019 Case Laws Central Excise

Provisional assessment - Order was not passed stated that it was a provisional assessment order - The authorities have made endorsements on the bonds and on the monthly.....
December 12, 2019 Case Laws Central Excise

Rebate claim - description of goods in ARE-1 and excise invoices do not tally with the description in the shipping bills - Whenever the assessee claims rebate, the......
December 12, 2019 Case Laws VAT and Sales Tax

Amendment to KVAT post GST - There could not have been any further legislative exercise by the State legislature in relation to the repealed KVAT Act - The amendments to....
December 12, 2019 Case Laws VAT and Sales Tax

Amendment in registration certificate - Proprietorship firm, without dissolution entered into partnership firm - whether partnership firm is required to apply for a......
December 11, 2019 Case Laws GST

Extension of time for filing of GST TRAN-1 - Since Revenue has not acted upon the law whereby CENVAT credit can be denied but is otherwise resisting claim for availing......
December 11, 2019 Case Laws GST

Profiteering - purchase of flats in the Respondent’s project - Respondent has profiteered by an amount of ₹ 3,45,22,974/- during the period of investigation. -......
December 11, 2019 Case Laws Income Tax

Prohibition of Benami Property Transactions Act - Scope of amended Act of 2016 - whether the provisions of the Act of 1988 providing for confiscation of properties found....
December 11, 2019 Case Laws Income Tax

Addition made u/s. 56(2)(vii)(b)(ii) - Purchase of flat below Fair Market value - adequate consideration - the difference between sale consideration shown by the......
December 11, 2019 Case Laws Income Tax

Imposition of penalty u/s 158 BFA (2) of the Income Tax Act, 1961 - Period of limitation - HC confirmed the addition by reversing the order of ITAT - AO passed the order....
December 11, 2019 Case Laws Income Tax

Validity of assessment - period of limitation - Explanation 1 sub-clause (iv) of section 153 provides an extension from the above two years where the AO makes a......
December 11, 2019 Case Laws Income Tax

Short deduction of tax at source over and above the amount specified in the lower TDS certificate - scope of certificate issued u/s 197 - if the assessee continues to......
December 11, 2019 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(ia) - FTS - at the best, for the failure of the assessee for furnishing Form 15CA and 15CB, the Assessing Officer may initiate......
December 11, 2019 Case Laws Income Tax

Jurisdiction of AO - Selection of case for scrutiny - ACIT, Panvel acquired jurisdiction over assessee w.e.f. 20.05.2011, therefore, notices under section 143(2) issued.....
December 11, 2019 Case Laws Income Tax

Rectification of mistake - The scope and ambit of the power which could be exercised u/s 254(2) is circumscribed and restricted within the ambit of the power vested by......
December 11, 2019 Case Laws Central Excise

CENVAT Credit - input - fuel - the exception to sub-rule (1) which is contained in sub-rule (2) itself contains an exception, namely, inputs intended to be used as fuel.....
December 11, 2019 Case Laws VAT and Sales Tax

Benefit of exemption - it can become a never ending story if production of different type of goods for which production was commenced by the Assessee is entitled to......
December 11, 2019 Case Laws Central Excise

CENVAT Credit - waste/residue/by-product/ refuse - there has to be a manufacturing activity for invoking the aforesaid Rule - ‘bagasse/pressmud’ which emerges as a......
December 11, 2019 Case Laws Service Tax

Refund of service tax - service tax for transportation of goods by rail paid inadvertently - the ‘food stuff’ could be any substance that is used as food or to make food....
December 11, 2019 Case Laws Service Tax

Classification of services - Material movement of goods within the factory premises do not qualify as cargo and any such handling or shifting of material does not amount....
December 11, 2019 Case Laws Service Tax

Imposition of late fee under Rule 7C of Service Tax Rules - delay in filing of returns - there is definite violation of above quoted provisions and also of Section 70 of....
December 10, 2019 Case Laws GST

Grant of Bail - availment of input tax credit - offences u/s 132 (1)(b)(c) & (d) of GST - the matter is still at the stage of investigation and having regard to the......
December 10, 2019 Case Laws GST

Validity of SCN - demand of Interest on delayed payment of GST - SCN issued in Form GST DRC 01 under Rule 142(1) of the CGST Rules, 2017 - impugned SCN is issued in......
December 10, 2019 Case Laws GST

Review of order - Permission to file Form 'TRAN-1' by the extended date - the appropriate remedy for the Revenue would be to approach the Hon'ble Supreme Court by filing an appeal.
December 10, 2019 Case Laws Income Tax

Disallowance of interest on borrowings - assessee has not been able to prove that there is commercial expediency in diverting interest free funds to the sisterconcerns......
December 10, 2019 Case Laws Income Tax

Bogus LTCG - assessee had earned a return of approximately 6300% over a very short period of just over 12 months - The conduct of the assessee who is a novice, aises......
December 10, 2019 Case Laws Income Tax

Deduction u/s.10A - When the facts and circumstances are identical, the AO should be barred from taking a different view in the matter. The ‘principle of res judicata’......
December 10, 2019 Case Laws Income Tax

Power of revision - scope of assessment under limited scrutiny - It is settled position of law that while completing the assessment under limited scrutiny, the Assessing....
December 10, 2019 Case Laws Customs

Seizure of goods - When the ownership of the property is in dispute, the proper course for the petitioner no.1, who is claiming to be the owner of the property, is to......
December 10, 2019 Case Laws Money Laundering

Petition for grant of regular bail - Money Laundering - siphoning of funds - it was found that these Companies were having an amount of ₹ 90.03 Crores as......
December 10, 2019 Case Laws Companies Law

Oppression and mismanagement - election dispute of a company involving voting through electronic means - Sections 241 and 242 on the one hand and along with Sections 424....
December 10, 2019 Case Laws Service Tax

Classification of services - this transaction is undisputedly liable to VAT as the appellant are paying the VAT as per the provision of the State Government VAT Act.......
December 10, 2019 Case Laws Central Excise

Maintainability of appeal - appropriate forum - SC or HC - Scope of amendment made to Section 35L of the Act on 6th August, 2014 - The amendment is in the nature of a......
December 10, 2019 Case Laws Central Excise

CENVAT Credit - The appellants are entitled to avail the input service credit on the activities performed by the contractors who are maintaining the systems to collect......
December 10, 2019 Case Laws Central Excise

Cash Refund of unutilized amount of CENVAT Credit - closure of manufacturing activities - refund is not permissible under Section 11B and Section 11B(2) where CENVAT......
December 10, 2019 Case Laws VAT and Sales Tax

Classification of goods - Parachute Oil - Medikar - Revived Instant Starch - when the Legislature itself is silent a meaning or interpretation to a word used in the......
December 10, 2019 Case Laws Indian Laws

Dishonor of Cheque - It is nowhere provided under any law that a cheque would be a valid instrument only if all parts of the same are filled up by the drawer or the......
December 9, 2019 Circulars DGFT

Except entries/ products listed in the Annexure, the additional 2% benefits under MEIS will be available for entries/products mentioned in Public Notice
December 9, 2019 Case Laws Income Tax

TDS u/s 194C - deduct tax at source on the cost of the construction incurred by M/s Prabhu Construction deeming it as a contract - since neither the Assessee nor M/s.......
December 9, 2019 Case Laws Income Tax

Exemption u/s 10(23AA) - exemption u/s 11 - assessee failed to prove its case - If the assessee was not entitled to the exemption under Section 11, the maximum marginal.....
December 9, 2019 Case Laws Income Tax

Disallowances of depreciation - increased WDV of assets transferred on amalgamation - The WDV in the hands of the amalgamated company was to be calculated without......
December 9, 2019 Case Laws Income Tax

TDS u/s 194C - Addition u/s 40(a)(ia) - transport contract for transportation of two wheelers - assessee obtained Permanent Account Number (PAN) of M/s SFIC Logistics P.....
December 9, 2019 Case Laws Income Tax

Deduction u/s. 80IA - whether the income e.g. rent, interest, royalty etc. are from core and essential activities of airport and not from incidental activities of......
December 9, 2019 Case Laws Income Tax

Jurisdiction of AO - originally the jurisdiction to make the assessment over the company was with the DCIT. The assessment order has been passed by the Addl. CIT without....
December 9, 2019 Case Laws Income Tax

Deduction of expenditure u/s 37(1) - It is settled position of law that interest on delay in payment of tax is also part and parcel of tax and it is equally settled......
December 9, 2019 Case Laws Customs

Drawback of central excise duty - the petitioner should not be denied the benefit of drawback based merely on a Public Notice, particularly when the petitioner has......
December 9, 2019 Case Laws Service Tax

Right to claim interest of delayed sanction of Refund of unutilised Cenvat Credit - Applicability of Section 11BB where refund is granted under Rule 5 of Cenvat Credit......
December 9, 2019 Case Laws Service Tax

Recovery of service tax - telephone services - Modem was given to the customers - Since admittedly, the goods did not involve payment of VAT, the question of those being....

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