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Highlights / Annotations / Catch Notes For February of 2019

Home Highlights February February 2019 Year 2019

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Showing 1 to 50 of 583 Records

12 3 4 5........ 12

February 28, 2019 Notifications FEMA

Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) (Amendment) Regulations, 2019
February 28, 2019 Notifications Customs

Sea Cargo Manifest and Transhipment Regulations, 2019 - Further Postponed till 1-8-20219
February 28, 2019 Notifications Customs

Courier Imports and Exports (Clearance), Amendment, Regulations, 2019 - Form Courier Shipping Bill –V
February 28, 2019 Notifications Customs

Courier Imports and Exports (Electronic Declaration and Processing), Amendment, Regulations, 2019 - Form C for Courier Bill of Entry – XII (CBE-XII) for Samples and......
February 28, 2019 Circulars Customs

Turant Customs-Next generation reform for Ease of Doing Business
February 28, 2019 Circulars FEMA

Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities
February 28, 2019 Circulars Customs

Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory
February 28, 2019 Case Laws GST

Classification of goods - Bags/Sacks - in the absence of any definite material mentioned for the fabric, the General Rules for the Interpretation of the First Schedule......
February 28, 2019 Case Laws GST

Classification of supply - service to the students for lodging along with food under MOU with the school / college - Applicant is not an educational institution -......
February 28, 2019 Case Laws GST

Input tax Credit - ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948 - Not falling within the exception carved out....
February 28, 2019 Case Laws GST

Classification of supply - setting up a project in the school under BOOT model basis - supply of goods and services including training - challenge to AAR Decision -......
February 28, 2019 Case Laws Income Tax

Addition u/s 43B - conversion of unpaid interest into a funded interest loan treating the same as interest payment - The Appellate Authority, ITAT and the High Court......
February 28, 2019 Case Laws Income Tax

The mere fact that the respondent did not earn any income on its investment made, the interest expenditure would not cease to be an expenditure incurred for business.
February 28, 2019 Case Laws Income Tax

Refusal of exemption u/s 10(22) - the acquisition of property in the name of individuals is indicative of the fact that the profits of the institution was being used for....
February 28, 2019 Case Laws Income Tax

Income from house property - annual letting value (ALV) of the unsold units of properties lying as stock in trade - taxing hypothetical income - there is no rationale in....
February 28, 2019 Case Laws Customs

Supplies to a Special Economic Zone (SEZ) unit - Filing of Bill of Exports is not a mere formality but serves as a valuable check for ensuring that the goods deemed to......
February 28, 2019 Case Laws Customs

Mis-declaration the consignment imported - demand of duty of past consignments (import) with the live consignment - since the assessment was not provisional and not......
February 28, 2019 Case Laws Insolvency and Bankruptcy

Initiation of corporate insolvency resolution process - lapses on the part of CD in not complying with the direction in section 8(2)(a) of the Code of 2016 cannot be......
February 28, 2019 Case Laws Service Tax

Place of supply of service - export or not - developing seeds of new varieties and hybrids - entire activity is done in India, report is send to overseas client - The......
February 28, 2019 Case Laws Service Tax

Demand of service tax cannot be confirmed merely on the basis of Form 26AS (TDS statement) - Without looking into the books of accounts, nature of such transactions......
February 28, 2019 Case Laws Central Excise

Recovery of excise dues - it was not open to the department to invoke provision of Section11 to rope in the subsequent purchaser of the property by misconceiving it to......
February 28, 2019 Case Laws Central Excise

The supply of goods as free replacement in respect of the damaged or expired goods has to be on payment of duty.
February 28, 2019 Case Laws Central Excise

Valuation - Extended period of limitation - appellants willfully misdeclared the scheme as that of quantity discount, without passing on the benefit of said quantity......
February 28, 2019 Case Laws VAT and Sales Tax

Input tax credit - Whether the dealer who applied for registration in the midst of the year could claim input tax credit for the business carried on previous to such......
February 28, 2019 Case Laws Income Tax

Valuer assigned separate valuation to different parts of unit for arriving at a proper valuation for transfer of the entire unit in the valuation report of the unit......
February 28, 2019 Case Laws Income Tax

Security deposit for lease - The character of the amount once shown as a capital nature will remained so even same was forgone due to dispute - cannot be treated as revenue expenditure.
February 28, 2019 Case Laws Income Tax

Disallowance of Corporate Social Responsibility (CSR) - Explanation 2 inserted in the section 37 (1) w.e.f. 01/04/15 and is prospective in nature.
February 28, 2019 Case Laws Income Tax

Increase of general reserve due to Composite Scheme of Arrangement and Amalgamation of the assessee-company is neither a benefit nor a perquisite nor it is arisen out of....
February 28, 2019 Case Laws Income Tax

Section 47(vii) as amended by Finance Act 2012 is retrospective in nature - Section 56(2)(viia) cannot be applied in respect of transaction where the transfer in the......
February 28, 2019 Case Laws Income Tax

Professional charges paid for defending criminal case against an employee committed as a person in personal capacity is not allowable as deduction u/s 37
February 28, 2019 Case Laws Income Tax

Disallowance of expenditure for non-deduction of TDS - According to second proviso to section 40(a)(ia), if amount which is in dispute has already been offered to tax by....
February 28, 2019 Case Laws Income Tax

Foreign exchange gain on “Long Term Loan and Advance” be a capital accretion, should not be considered as taxable income.
February 28, 2019 Case Laws Income Tax

Claim of set off of brought forward losses - Conditions prescribed u/s 72A - Relaxation of the conditions from the CBDT - scheme of amalgamation - CIT(A) corrected......
February 28, 2019 Case Laws Income Tax

If derivative transactions on the spot market are delivery based and not speculative in nature, claim of bad debt written off u/s 36(1)(vii) are allowable subject to......
February 28, 2019 Case Laws Income Tax

Assessment order u/s 153C in without approval of Joint Commissioner u/s 153D is null and void and is liable to be quashed.
February 28, 2019 Case Laws Income Tax

Once High court directed to settlement commission (ITSC) to proceed with the matter, the assessment orders passed by the AO become infructuous and now the jurisdiction......
February 27, 2019 Circulars Income Tax

Extension of due date for filing of ITRs/Audit Report for the A.Y. 2018-19 in respect of Kerala Region
February 27, 2019 Notifications FEMA

Foreign Exchange Management (Export and import of Currency) (Amendment) Regulations, 2019
February 27, 2019 Notifications Customs

Implementation of increased customs duty on specified imports originating in USA postponed from 2nd March, 2019 to 1st April, 2019
February 27, 2019 Circulars DGFT

Amendments in the Appendix 3B, Table 2 of the Merchandise Exports from India Scheme (MEIS)
February 27, 2019 Case Laws GST

Input Tax credit (ITC) - Services availed in relation to plantation and gardening within the plant area including mining area and the premises of other business......
February 27, 2019 Case Laws GST

Input Tax credit (ITC) - provision of housing to its employees by the assessee is nothing but a perquisite - ITC shall not be allowed in respect of tax paid on goods and....
February 27, 2019 Case Laws GST

Rate of IGST - Imported of specified Equipments delivered to the Eligible Institutions - The Applicant cannot claim exemption from the liability of another taxable person.
February 27, 2019 Case Laws GST

Classification of goods - Gudakhu - it can be classified and rightly so under the residual tariff item 2403 99 90 - other’ of the said Chapter Heading because of its......
February 27, 2019 Case Laws Income Tax

TP adjustment - The distinction between inbound and outbound investment is a distinction which does not take the case of revenue any further, as the Legislature has made....
February 27, 2019 Case Laws Income Tax

Reopening of assessment - The duty of the assessee is to disclose the bank statements for the relevant year, which it did. As to what inferences are to be drawn for the.....
February 27, 2019 Case Laws Income Tax

Nature of expenditure - capital in nature being preoperative expenses or not - Since there is no dispute to the fact that the assessee has offered to tax the income......
February 27, 2019 Case Laws Customs

Valuation of imported goods - With the lack of approbation for enhancement of value, there is no offence that renders the goods liable to confiscation u/s 111 of Customs....
February 27, 2019 Case Laws Customs

Classification of imported goods - By application of rule 1 of “General Rules of Interpretation of Import Tariff”, classification of the goods is to be done in......
February 27, 2019 Case Laws Customs

Rate of Interest - appellants have challenged the order of Commissioner stating that interest should be charged from them @ 15% instead of 24% - Commissioner has given......

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C: Implementation of automation in the Customs (Import of Goods at Conces...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

N: Exemption from specified income U/s 10(46) of IT Act 1961 – ‘National ...

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES