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Highlights / Annotations / Catch Notes For December of 2019

Home Highlights December December 2019 Year 2019

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Showing 51 to 100 of 495 Records

123 4 5 6........ 10

December 27, 2019 Notifications GST

Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019 - Furnishing of annual return - extension of due date.
December 27, 2019 Notifications GST

Central Goods and Services Tax (Ninth Amendment) Rules, 2019 - Conditions of use of amount available in electronic credit ledger
December 27, 2019 Notifications GST

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
December 27, 2019 Circulars Customs

Centralised processing of proposal for foreign deputations
December 27, 2019 Case Laws Income Tax

Disallowance of liquidated damages claimed by assessee - “Liquidated damages” are compensation paid for breach of contract. We are therefore, unable to understand how......
December 27, 2019 Case Laws Income Tax

Transfer pricing (TP) adjustments - notional/book adjustment - correct interpretation or construction of section 092 / 92C/ 92CA - whether the provisions of chapter X......
December 27, 2019 Case Laws Income Tax

Unexplained expenses u/s 69C - bogus purchases - cancellation of sales tax registration certificate of the parties - claimed to be allowed as "business loss" u/s 28 or......
December 27, 2019 Case Laws Customs

Restriction on import of goods / Insecticides other than designated port - Isolated events of illegal imports cannot justify shutting out the entire Eastern and......
December 27, 2019 Case Laws Customs

Finalization of provisionally assessed Bills of Entry, beyond a period of five years - neither there was any petition of petitioners pending before Competent Court nor......
December 27, 2019 Case Laws Customs

DEPB benefit - benefit obtained on the basis of forged documents - The liability of duty cannot be fastened on the appellant being a bona fide purchaser of DEPB scrips
December 27, 2019 Case Laws Wealth-tax

Wealth tax assessment - Period of limitation - Order was passed beyond period of one year as required u/s 17A(2) of the WT Act, and consequently the penalty proceedings.....
December 27, 2019 Case Laws Wealth-tax

Penalty u/s 18(1)(c) of Wealth tax Act - Defective notice - AO has not struck out the irrelevant portion of the notice - the penalty proceedings u/s.18(1)(c) of the......
December 27, 2019 Case Laws Customs

Provisional release of seized goods - the Court expects that the petitioner has come with clean hands and relying on the principle of uberrima fides, the Court passes......
December 27, 2019 Case Laws Service Tax

Adjustment to the excess payment of service tax with the short paid tax - Rule 6(4A) of the Service Tax Rules, 1994 - Tribunal granted the relief based on Chart shown by....
December 27, 2019 Case Laws Service Tax

Service of garnishee notice u/s 87 - The petitioner has not disputed the quantum of service tax dues quantified in the garnishee notices. Petitioner has only highlighted....
December 27, 2019 Case Laws Income Tax

Exemption u/s 11 - Disallowing the loss on sale of assets - the income u/s 11 has to be determined on commercial principles and to determine the same, the losses arising....
December 27, 2019 Case Laws Service Tax

CENVAT credit - exempt service or not - Not unnaturally, such service, unacknowledgeable in the tax jurisdiction, fails the test of utilization in rendering of further......
December 27, 2019 Case Laws Central Excise

Valuation - related party transaction or not - Mutuality of interest - the price at which the Appellant sold the manufactured goods to the subdistributor be considered......
December 26, 2019 Case Laws GST

Classification of supply - Rate of GST - The Applicant is making a mixed supply to the Tollygunge Club of printing service and intermediary service for selling space for....
December 26, 2019 Case Laws GST

Classification of goods - pellets - The Applicant is supplying mixes and dough for preparation of biscuits and other bakers’ wares, whether or not preparation of the......
December 26, 2019 Case Laws GST

In the absence of pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the GST Acts, the orders of provisional attachment of the bank accounts of the......
December 26, 2019 Case Laws Income Tax

Exemption u/s 11 - Entitled to the registration u/s 12AA - when the original application was filed by the respondent it was a fledgling organization. Today another 2-3......
December 26, 2019 Case Laws Income Tax

Claim of interest on capital and remuneration to partners from the assessed income - The applicability of Section 28(v) cannot be excluded in the matter of best judgment....
December 26, 2019 Case Laws Income Tax

Assessment u/s 153A - proof of incriminating material found in search - the profit and loss account and balance sheet of the assessee company, by any stretch of......
December 26, 2019 Case Laws Income Tax

Penalty u/s 271C - Non deduction of TDS on payment of External Development Charges (EDC) - the issue became debatable if the TDS is to be deducted or not on the EDC......
December 26, 2019 Case Laws Income Tax

AO cannot occupy the armchair of the assessee and direct it to make the payment of wages at particular rate. As such it was the wisdom of the assessee for making the......
December 26, 2019 Case Laws Income Tax

Revision u/s 263 - when there will be no Revenue loss even if provisions of section 45(2) is applied then in such a situation the Commissioner is not allowed to exercise....
December 26, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 against deceased assessee - the notice issued u/s 148 in the name of the deceased assessee is a nullity in the eyes of law. Further, no......
December 26, 2019 Case Laws Income Tax

LTCG - exemption u/s 54F - CIT(A) while enhancement has not given any reasons as to why the enhancement is necessary and why the assessee is not justified in adopting......
December 26, 2019 Case Laws Central Excise

When the appeal was decided by the Tribunal through Annexure A order, the decision was taken based on the law as it stood then. In a subsequent decision of the hon'ble......
December 26, 2019 Case Laws Central Excise

Export of goods or not - clearance of Aviation Turbine Fuel (ATF) when loaded into flight operating on international route - there is a violation of principle of natural....
December 25, 2019 News Indian Laws

Extension of time limit for filing of response to notices issued under section 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019
December 25, 2019 Circulars SEBI

Stewardship Code for all Mutual Funds and all categories of AIFs, in relation to their investment in listed equities
December 25, 2019 Circulars DGFT

Amendment in Para 2.54 of the Handbook of Procedures, 2015-2020. - The period for installation and operationalisation of Radiation Portal Monitors and Container Scanner.....
December 25, 2019 Case Laws GST

Levy of penalty - clerical mistake in generation of E-Way bill - minor mistakes - The orders are set-aside on the ground that the standard operating procedure mentioned.....
December 25, 2019 Case Laws GST

Validity of assessment order - best judgement assessment - Section 62 of GST for non filing of return - For reasons best known to the petitioner, the returns were not......
December 25, 2019 Case Laws GST

Profiteering - purchase of various consumer goods - baby care products - The Respondent has not commensurately reduced his prices but he has infact increased them by......
December 25, 2019 Case Laws Income Tax

Entitled to interest on the amount of refund u/s 244A - Refund of excess TDS - there is no reason to deny payment of interest to the deductor who had deducted tax at......
December 25, 2019 Case Laws Customs

Suspension of CHA License - Right to appeal - right of Department to file an appeal against the order passed by the Commissioner - the Regulations do not prohibit the......
December 25, 2019 Case Laws Customs

Levy of definitive anti dumping duty - the claim of confidentiality made by the Domestic Industry was justified - The finding of the Designated Authority in regard to......
December 25, 2019 Case Laws Service Tax

Rejection of application under SVLDRS, 2019 - rejection mainly on the ground that tax dues were not intimated, therefore, the same was not quantified for the period......
December 25, 2019 Case Laws Service Tax

Cash refund of accumulated CENVAT Credit - ‘intermediary services’ - Rule 2(f) - export service or not - the definition of intermediary cannot be made applicable to sale....
December 25, 2019 Case Laws Service Tax

Refund of penalty - retrospective exemption from service tax with interest - refund rejected on the ground that the notification exempted only service tax and interest......
December 25, 2019 Case Laws Central Excise

There is no rule or statutory provision which makes the manufacturing unit to be functional or the registration thereof, a condition precedent for availing credit. The......
December 25, 2019 Case Laws Central Excise

Refund of CENVAT Credit - closure of factory - The appellant was not entitled to refund as there was no saving clause when Rule 5 of CCR, 2004 was amended - Further, the....
December 25, 2019 Case Laws Central Excise

Refund of the credit which arouse on the ground of Notification No. 15/2015-CE wherein the education cess and higher education cess was merged with the excise duty - The....
December 25, 2019 Case Laws Central Excise

Refund of accumulated CENVAT Credit - export or goods or not - the refund under Rule 5 may not be admissible after 01.03.2015 which is further make it explicit that......
December 25, 2019 Case Laws VAT and Sales Tax

Demand of tax - dealer - stock in trade or not - purchase for other purposes - the Vitrified Tiles are for the purpose of flooring of the hotel - the said tiles form......
December 24, 2019 Case Laws Service Tax

Short payment of service tax/ reversal of CENVAT credit - validity of summon issued in furtherance of inquiry/ investigation proceedings - Chapter (V) of Finance Act,......
December 24, 2019 Case Laws GST

Detention of goods alongwith vehicle - The State authority straightway passed the order which is titled as “Order of Demand of Tax and Penalty”. This order thus clearly.....

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...