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Highlights / Annotations / Catch Notes For December

Home Highlights December

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December 7, 2019 Case Laws Income Tax

Assessment u/s 153A - The ld JCIT has granted approval under section 153D of the Act in a mechanical manner without application of mind to the relevant assessment......
December 7, 2019 Case Laws Income Tax

Deduction u/s 10AA - SEZ unit - exemption in respect to sale of other SEZ Units, instead of direct export - such sales cannot be included in export turnover as per the......
December 7, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - it is a clear case of furnishing inaccurate particulars of income by the assessee when the assessee has claimed the long term capital gain exempt....
December 7, 2019 Case Laws Income Tax

Revision u/s 263 - computation of Long Term Capital Gain/loss - then onus is not on the assessee to show that from where the purchasers have paid the money. Thus, the......
December 7, 2019 Case Laws Income Tax

Rectification of mistake - error apparent on the face of record - Failure by the Tribunal to consider an argument advanced by either party for arriving at a conclusion......
December 7, 2019 Case Laws Customs

Benefit of exemption - misdeclaration of goods - import of Natural Gold Ore Concentrate - The quality of composition of Ores cannot be standardized as they are naturally....
December 7, 2019 Case Laws Customs

Suspension of Customs Broker Licence - Commissioner has not recorded any reason for the cause of immediate suspension or continuation of the suspension. - The reason......
December 7, 2019 Case Laws Companies Law

Maintainability of petition before HC in case the Insolvency and Bankruptcy Code, 2016 - the perversity occasioned by meting out a step‐motherly treatment to the......
December 7, 2019 Case Laws Central Excise

Area based exemption - Recovery of refund of Refund of NCCD - The duty on NCCD, education cess and secondary and higher education cess are in the nature of additional......
December 7, 2019 Case Laws Central Excise

Binding nature of Circular issued by the CBEC (CBIC) - The Circular of 2004 issued based on the interpretation of the provisions made by one of the Customs Officers, is.....
December 7, 2019 Case Laws Insolvency and Bankruptcy

Appeal against the initiation of CIRP - The ‘Corporate Debtor’ contends that on the date of filing of the petition, there was no default as contemplated in Section 7 -......
December 7, 2019 Case Laws Insolvency and Bankruptcy

Validity of Resolution Plan - CIRP - both the ‘Successful Resolution Applicant’ and the Income Tax Department will be guided by the Income Tax Act, 1961 and the Rules......
December 7, 2019 Case Laws Insolvency and Bankruptcy

Liquidation order - prayer is made seeking appropriate direction upon the ROC for accepting Form INC-28 for compliance of liquidation of company - Knowing fully well......
December 7, 2019 Case Laws Central Excise

The appellants are entitled to avail benefit of SSI exemption N/N. 8/2003-CE dated 1.3.2003 even though they have admittedly availed CENVAT Credit on inputs which have......
December 6, 2019 Notifications FEMA

Foreign Exchange Management (Non-debt Instruments) (Amendment) Rules, 2019
December 6, 2019 Case Laws GST

Grant of Anticipatory Bail - illegal and fraudulent Input Tax Credit - Section 72 of 73 of the Jharkhand Goods and Services Tax Act, 2017 - This is a fit case where the.....
December 6, 2019 Case Laws Income Tax

Revision u/s 263 - The materials (reasons) referred by the CIT are superficial, which at the most can rise a suspicion only. No firm conclusion can be drawn nor support.....
December 6, 2019 Case Laws Income Tax

Disallowance of hire charges for hiring chartered flight - assessee failed to prove that the expenditure was wholly and exclusively laid out for the purpose of business.....
December 6, 2019 Case Laws Income Tax

Claim of weighted deduction u/s.35(2AB) - The assessee has furnished Form No.3CK to the Department of Scientific and Industrial Research(DSIR) but till date the approval....
December 6, 2019 Case Laws Income Tax

Benefit of section 10(26B) - it could be said that any category of members in the activity of Manual Scavengers or Safai work could fall in any of these three categories....
December 6, 2019 Case Laws Income Tax

Revision u/s 263 - Transfer pricing (TP) adjustments - passing an order u/s 143(3) r.w.s 144C after the prescribed time limit u/s 153(1) r.w.s 92CA - When the original......
December 6, 2019 Case Laws Income Tax

Long term capital loss on sale of shares - off-market transaction - The transaction has been levelled as ingenuine, manipulated without taking into consideration this......
December 6, 2019 Case Laws Income Tax

Nature of land - capital asset or stock in trade - assessment u/s 153A - Assessee has declared the plot as capital asset - But after search, the same was shown as stock.....
December 6, 2019 Case Laws Customs

Imposition of penalty u/s 112 (d) and 114AA of the Customs Act, 1962 on Customs Broker - appellant was only a Customs Broker and not the importer - the only allegation......
December 6, 2019 Case Laws Customs

Revocation of customs broker Licence - the customs broker should have exercised a due diligence in verifying KYC norms and the identity of the exporter and their persons....
December 6, 2019 Case Laws Customs

Refund - unjust enrichment - there is a lapse of two to seven months in posting the general voucher vis-a-vis the payments made as duty is only an assumption and the......
December 6, 2019 Case Laws Customs

Amendment in the shipping bills - request of the appellant for ‘No Objection Certificate’ for claiming MEIS by amendment of reward option from ‘No’ to ‘Yes’ in the......
December 6, 2019 Case Laws Companies Law

Revival of company and restoration of company's name in the Registrar of Companies - Seeking relief to make the bank account operational - this appeal being a Liquidator....
December 6, 2019 Case Laws Insolvency and Bankruptcy

Suit filed by Plaintiff during existence of Moratorium is barred by law. No doubt only plaint averments are required to be seen to find out whether suit appears to be......
December 6, 2019 Case Laws Service Tax

CENVAT Credit - service tax on that portion of value of services which was not paid by the assessee at the time of taking credit and was retained as performance......
December 6, 2019 Case Laws Service Tax

Principles of Natural Justice - long time gap between the date of order passed and date of personal hearing - this is a fit case to remit the matter back to the......
December 6, 2019 Case Laws Service Tax

Imposition of penalties - Security Agency Service - Once the appellant has shown the duty liability in their Books of Accounts which clearly means that there was no......
December 6, 2019 Case Laws Service Tax

Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service......
December 6, 2019 Case Laws Central Excise

CENVAT Credit - Tribunal observed that, though auto cess and education cess were duties of excise, yet the goods on which they were paid, continued to be exempted goods.....
December 6, 2019 Case Laws Central Excise

Cenvat Credit - Scope of Rule 6 - Sub-rule (3), applies only to those cases, where the manufacturer in question uses common inputs for manufacture of dutiable as well as....
December 6, 2019 Case Laws Central Excise

The definition of “input” or “input services” in the CCR is very much wide and as long as the primary conditions like, use of input or input service in or in relation to....
December 6, 2019 Case Laws VAT and Sales Tax

Territorial Jurisdiction - Levy of sales tax - it argued that the KST Act does not extend to territorial waters of India situated adjacent to the landmass of the State......
December 6, 2019 Case Laws VAT and Sales Tax

Rate of tax - the tax on the sale of coal within the said limit was @ 4 %. In view of Section 8 (2) (a) of the CST Act, sale of coal made by the revisionist without......
December 6, 2019 Case Laws VAT and Sales Tax

Recovery of interest on delayed refund from fourth respondent (VAT officer), personally, from out of his salary - specific notice of writ petition ought to have been......
December 6, 2019 Case Laws Indian Laws

Waiver of the requirement of pre-deposit under Section 21 of the Recovery of Debts and Bankruptcy Act, 1993 - no plea was advanced about the Petitioner being in any......
December 5, 2019 Circulars FEMA

Exim Bank's Government of India supported Line of Credit (LOC) of USD 500 million to the Government of Bangladesh
December 5, 2019 Notifications Central Excise

Central Government specifies enactments to which the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 shall be applicable
December 5, 2019 Case Laws GST

Profiteering - supply of construction services related to purchase of Flat - the ratio of ITC in pre-GST period was higher than the post-GST period. - The allegation......
December 5, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 r.w.s. 148 - Participation in the assessment proceedings after rejection of objections by the AO, without challenging the order of......
December 5, 2019 Case Laws Income Tax

Assessment of AOP - Addition adopting net profit ratio @ 11.59% of the gross receipts - Tribunal as a matter of fact has found that the requirements of CBDT circular......
December 5, 2019 Case Laws Income Tax

Interest attributed to the funds diverted to sister-concern - Since no fresh advances were given during the relevant assessment year to the sister concern and when no......
December 5, 2019 Case Laws Income Tax

Claim of Excessive depreciation on building - the preponderance of the probability suggests that raising of bogus bills by the subcontractors to the contactors and then.....
December 5, 2019 Case Laws Income Tax

TDS liability on UC/bandwidth Charges paid to foreign carriers - When on one aspect, the matter is decided against the assessee i.e. Royalty aspect in the present case,.....
December 5, 2019 Case Laws Income Tax

Withdrawal of refund which was granted on refund u/s 244A - Reduction in interest due to order of CIT(A) - the excess claim of interest is required to be called back u/s....
December 5, 2019 Case Laws Income Tax

Commission paid by the Partnership firm to HUFs - contribution of an individual, who helps the firm in two capacities viz; first in the capacity of partner and secondly.....

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F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

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F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

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A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...