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Highlights / Annotations / Catch Notes For December of 2019

Home Highlights December December 2019 Year 2019

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Showing 351 to 400 of 495 Records

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December 9, 2019 Case Laws Service Tax AT

Motor vehicle registration and smart card services not classified as Business Support Service for tax purposes.
December 9, 2019 Case Laws Central Excise HC

Appellate Tribunal Misinterprets Rule 16(1) on CENVAT Credit for Returned Goods, Incorrectly Includes Scrapping.
December 9, 2019 Case Laws Central Excise HC

Excise Duty Rebate Denied Due to Late Filing; Section 11B Enforces Strict One-Year Refund Claim Deadline.
December 9, 2019 Case Laws Central Excise AT

Jarda Scented Tobacco Classified Under Tariff Item 2403 99 30 for Central Excise; Aligns with Case Laws and Regulations.
December 9, 2019 Case Laws Central Excise AT

Refund Claim for Terminal Excise Duty Sanctioned After Demand Against EMI Transmission Ltd. Dropped; Limitation Period Issue Resolved.
December 9, 2019 Case Laws Central Excise AT

CENVAT Credit Allowed for Taxes on Inputs in Commercial Property Construction for Leasing Services.
December 7, 2019 Notifications SEBI

SEBI Introduces Fifth Amendment to 2019 Regulations for Enhanced Transparency and Compliance in Capital Issuance and Disclosure.
December 7, 2019 Case Laws GST HC

Vehicle and goods to be released upon providing bank guarantee for tax and penalty, per first respondent's decision.
December 7, 2019 Case Laws Income Tax HC

Refund Claim Dismissed: Jurisdiction Transferred from ACIT Delhi to DCIT Mumbai in Vodafone Idea Post-Merger Case.
December 7, 2019 Case Laws Income Tax HC

Tax Case Transfer Upheld: Section 127(2)(a) Compliance with Proper Reasons and Notice Service Confirmed by Authorities.
December 7, 2019 Case Laws Income Tax AT

Court Rules Hand Collection Valid, Dismisses Bogus Purchase Claims Due to Missing Dispatch Details; No Transport Proof Needed.
December 7, 2019 Case Laws Income Tax AT

Partner's Remuneration and Interest Not Mandatory for Higher Deduction u/s 80IB(10) of Income Tax Act.
December 7, 2019 Case Laws Income Tax AT

Land Transfer to Firm as Capital Contribution Not Capital Asset Transfer Under IT Act Section 2(47), No Capital Gain Section 45.
December 7, 2019 Case Laws Income Tax AT

Income Tax: JCIT's Mechanical Approval u/s 153D Invalid, Assessment Order Overturned Due to Lack of Due Diligence.
December 7, 2019 Case Laws Income Tax AT

SEZ Units' Sales to Other SEZs Not Eligible for Export Turnover Deduction u/s 10AA.
December 7, 2019 Case Laws Income Tax AT

Penalty Imposed for Inaccurate Income Details u/s 271(1)(c); Incorrect Long-Term Capital Gain Exemption Claimed u/s 10(38.
December 7, 2019 Case Laws Income Tax AT

Taxpayer Not Required to Prove Purchasers' Funds Source for Long Term Capital Gains u/s 263.
December 7, 2019 Case Laws Income Tax AT

Tribunal's Oversight in Argument Consideration is Judgment Error, Not Record Error.
December 7, 2019 Case Laws Customs AT

Misdeclaration of Natural Gold Ore Concentrate for Tax Exemption: Tariff Classification and Composition Standards Dispute.
December 7, 2019 Case Laws Customs AT

Customs Broker Licence suspension overturned for lack of reasoning; "enquiry is contemplated" deemed insufficient justification.
December 7, 2019 Case Laws Companies Law HC

High Court Can Intervene Under Insolvency Code if Parties Face Unfair Treatment, Justifying Petition's Maintainability.
December 7, 2019 Case Laws Central Excise SC

Court Rules Refund of NCCD and Education Cesses Unjustified Due to Exemption Notification's Omission of Finance Act, 2001.
December 7, 2019 Case Laws Central Excise SC

2004 CBEC Circular Lacks Legal Force; Not Binding on Courts, Highlights Limits of Administrative Interpretations.
December 7, 2019 Case Laws Insolvency and Bankruptcy AT

Insolvency Proceedings Closed: No Default Proven by Corporate Debtor on Petition Date per Section 7. Affidavit and Bank Certificate Insufficient.
December 7, 2019 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Validity Hinges on Compliance with Section 79 of Income Tax Act in CIRP Process.
December 7, 2019 Case Laws Insolvency and Bankruptcy Tri

Liquidation order deemed ineffective as ROC software rejects Form INC-28 for "struck off" companies; misuse of resources.
December 7, 2019 Case Laws Central Excise AT

Appellants Qualify for SSI Exemption Under Notification No. 8/2003-CE Despite CENVAT Credit Use on Branded Goods.
December 6, 2019 Notifications FEMA

India Updates Rules for Foreign Investments in Non-Debt Instruments to Streamline Compliance and Enhance Regulatory Framework.
December 6, 2019 Case Laws GST HC

Court Grants Anticipatory Bail for Fraudulent Tax Credit Case u/ss 72 & 73 of Jharkhand GST Act 2017.
December 6, 2019 Case Laws Income Tax AT

CIT's Section 263 Revision Reasons Deemed Superficial; Raise Suspicion Without Firm Conclusion or Supportive Evidence.
December 6, 2019 Case Laws Income Tax AT

Tax Authority Upholds Disallowance of Chartered Flight Expenses Due to Lack of Business Purpose Justification by Assessee.
December 6, 2019 Case Laws Income Tax AT

Weighted Deduction Denied: Form 3CL Approval Missing for Section 35(2AB) Claim, AO Lacks Authorization to Grant Deduction.
December 6, 2019 Case Laws Income Tax AT

Income Tax Act Section 10(26B) Grants Benefits to Manual Scavengers and Sanitation Workers, Promoting Caste and Class Inclusion.
December 6, 2019 Case Laws Income Tax AT

Section 263 Revision Invalidated: Original Assessment Order Deemed Void Due to Timing Issues u/ss 143(3) and 153(1).
December 6, 2019 Case Laws Income Tax AT

Court Rules No Income Tax Act Violation in Off-Market Share Sale Resulting in Long-Term Capital Loss.
December 6, 2019 Case Laws Income Tax AT

Tax Dispute: Land Classification Shift from Capital Asset to Stock in Trade u/s 153A Income Tax Act.
December 6, 2019 Case Laws Customs AT

Customs Broker Avoids Penalty: No Malicious Intent Found in Import License Case u/ss 112(d) and 114AA.
December 6, 2019 Case Laws Customs AT

Customs broker's license revocation overturned; security deposit forfeiture and penalty upheld due to KYC verification failures.
December 6, 2019 Case Laws Customs AT

Refund Claim for Unjust Enrichment: Delay in Posting Vouchers vs. Duty Payments Not Affected by Unjust Enrichment.
December 6, 2019 Case Laws Customs AT

Court Allows Amendment of Shipping Bills for MEIS Claim After Initial Denial of No Objection Certificate Request.
December 6, 2019 Case Laws Companies Law Tri

Court Allows Deregistered Company's Name Restoration for Limited Purpose; Bank Account to Become Operational Again.
December 6, 2019 Case Laws Insolvency and Bankruptcy HC

Court Rejects Plaintiff's Suit Filed During Moratorium; Legal Bar Assessed Solely on Plaint's Averments.
December 6, 2019 Case Laws Service Tax HC

Assessee Entitled to CENVAT Credit Despite Retaining Performance Guarantee u/r 4(7), Cenvat Credit Rules, 2004.
December 6, 2019 Case Laws Service Tax HC

Significant Delay in Hearing Violates Natural Justice; Case Remitted for Fresh Proceedings and Personal Hearing Opportunity.
December 6, 2019 Case Laws Service Tax AT

Penalties on Security Agency Service Lifted Due to Proven Financial Struggles and No Suppression of Facts u/ss 76 & 78.
December 6, 2019 Case Laws Service Tax AT

Revenue Didn't Prove Appellant as Intermediary Per Rule 2(f); Rule 9 Argument on Service Location Fails.
December 6, 2019 Case Laws Central Excise HC

CENVAT Credit Allowed on Auto and Education Cess as They Are Considered Duties Despite Goods Being Exempted.
December 6, 2019 Case Laws Central Excise HC

Rule 6(3) Cenvat Credit Applies Only to Manufacturers Using Common Inputs for Dutiable and Exempted Goods.
December 6, 2019 Case Laws Central Excise AT

Credit for "Input Services" Under CCR Broadly Defined; Credit Shouldn't Be Denied if Primary Conditions Met.
December 6, 2019 Case Laws VAT and Sales Tax SC

KST Act's Sales Tax Jurisdiction Questioned: Does It Extend to Karnataka's Territorial Waters? Agreement Signed in Mangalore.

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