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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

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February 28, 2019 Notifications FEMA

Amendments to Foreign Currency Account Rules for Indian Residents Under FEMA 2019: Compliance and Operational Updates.
February 28, 2019 Notifications Customs

Sea Cargo Manifest and Transhipment Regulations 2019 Delayed Again, Now Effective from August 1, 2021.
February 28, 2019 Notifications Customs

Amendments to Courier Imports/Exports Regulations 2019 Streamline Customs, Update Shipping Bill Form, Enhance Efficiency and Compliance.
February 28, 2019 Notifications Customs

New Amendment Introduces Form C for Electronic Declaration of Courier Samples and Gifts, Streamlining Customs Process.
February 28, 2019 Circulars Customs

Turant Customs Initiative Simplifies Trade: Faster Clearance, Transparent Processes, Tech-Driven Solutions for Business Efficiency and Economic Growth.
February 28, 2019 Circulars FEMA

Foreign entities must meet FEMA regulations to set up Branch, Liaison, or Project Offices in India, per RBI guidelines.
February 28, 2019 Circulars Customs

Regulatory Challenges in Coastal Cargo Transport Between Indian Ports Using Foreign Vessels: Compliance with Maritime Laws and Customs.
February 28, 2019 Case Laws GST AAR

Accurate Bag Classification Under GST: Refer to General Rules When Fabric Material is Unspecified in Customs Tariff.
February 28, 2019 Case Laws GST AAR

Lodging and food services for students under MoU with schools are taxable at 18% GST; no exemption.
February 28, 2019 Case Laws GST AAR

Ambulance Input Tax Credit Denied for Employee Benefits Under GST Act Section 17(5)(b)(iii)(A); Not Covered by Exceptions.
February 28, 2019 Case Laws GST AAAR

GST Applies to School Project Supply Under BOOT Model, Says Authority for Advance Rulings; No Exemption Granted.
February 28, 2019 Case Laws Income Tax SC

Supreme Court Rules Conversion of Unpaid Interest into Funded Loan Cannot Be Treated as Payment u/s 43B.
February 28, 2019 Case Laws Income Tax HC

Investment Income Absence Doesn't Invalidate Interest Expenditure as Legitimate Business Expense.
February 28, 2019 Case Laws Income Tax HC

Denial of Section 10(22) exemption due to property bought under individual names, implying misuse of institutional profits.
February 28, 2019 Case Laws Income Tax AT

Court Rules Against Tax on Hypothetical Income from Unsold Property Units Held as Stock in Trade.
February 28, 2019 Case Laws Customs HC

Bill of Exports Crucial for SEZ Supplies: Verifies Receipt and Ensures Deemed Export Benefits Are Granted.
February 28, 2019 Case Laws Customs AT

Demand for Duty on Past Consignments Deemed Unsustainable Due to Non-Provisional, Uncontested Assessment.
February 28, 2019 Case Laws Insolvency and Bankruptcy Tri

Corporate Debtor's Non-Compliance with Section 8(2)(a) of Insolvency Code Risks Process Obstruction.
February 28, 2019 Case Laws Service Tax AT

Service of Developing New Seed Varieties in India Deemed Export When Report Sent to Germany Client.
February 28, 2019 Case Laws Service Tax AT

Service Tax Demand Requires Detailed Review of Financial Records, Not Just Form 26AS, to Establish Transaction Nature.
February 28, 2019 Case Laws Central Excise HC

Department Can't Use Section 11 to Recover Excise Dues from New Property Buyer Misclassified as Business Purchase.
February 28, 2019 Case Laws Central Excise AT

Free Replacement Goods for Damaged or Expired Items Must Include Duty Payment.
February 28, 2019 Case Laws Central Excise AT

Appellants Misused Scheme as Discount, Evaded Duties with Deception, Exploiting Excise Valuation Limitation Period.
February 28, 2019 Case Laws VAT and Sales Tax HC

Dealers Cannot Claim Input Tax Credit for Activities Before Registration is Granted Mid-Year.
February 28, 2019 Case Laws Income Tax HC

Valuer Assigns Separate Valuations for Unit Parts; Slump Sale as Going Concern Still Applies.
February 28, 2019 Case Laws Income Tax HC

Security Deposit in Lease Retains Capital Status Even if Forfeited in Dispute; Not Reclassified as Revenue Expenditure.
February 28, 2019 Case Laws Income Tax AT

CSR Expenses Non-Deductible: Explanation 2 Added to Income Tax Act Section 37(1) from April 1, 2015.
February 28, 2019 Case Laws Income Tax AT

Composite Scheme of Arrangement and Amalgamation Reserves Not a Benefit u/s 28(iv) of Income Tax Act.
February 28, 2019 Case Laws Income Tax AT

Section 47(vii) Income Tax Act Applied Retrospectively; Section 56(2)(viia) Excluded for Certain Transfers.
February 28, 2019 Case Laws Income Tax AT

Professional Legal Defense Costs for Employee's Personal Criminal Case Non-Deductible u/s 37 of Income Tax Act.
February 28, 2019 Case Laws Income Tax AT

Non-deduction of TDS: Relief for Assessee if Deductee Offered Amount to Tax u/s 40(a)(ia) Proviso.
February 28, 2019 Case Laws Income Tax AT

Foreign exchange gains on long-term loans and advances are capital accretions, not taxable income.
February 28, 2019 Case Laws Income Tax AT

Tax Set-Off Claim Allowed: Section 72A Relaxation by CBDT Supports Amalgamation Scheme, CIT(A) Admits Additional Evidence, Correcting Initial Decision.
February 28, 2019 Case Laws Income Tax AT

Delivery-Based Derivative Transactions Eligible for Bad Debt Write-Offs Under Income Tax Act Section 36(1)(vii) & 36(2.
February 28, 2019 Case Laws Income Tax AT

Assessment Order u/s 153C Void Without Joint Commissioner Approval as Mandated by Section 153D.
February 28, 2019 Case Laws Income Tax AT

High Court Rules ITSC to Handle Case; AO's Assessment Orders Declared Void, Appeals Against Them Also Void.
February 27, 2019 Circulars Income Tax

Deadline Extended for Filing Income Tax Returns and Audit Reports for Assessment Year 2018-19 in Kerala Region.
February 27, 2019 Notifications FEMA

Amendments to FEMA Regulations 2019 Simplify Currency Export/Import Rules, Enhance Compliance, and Streamline International Trade Operations.
February 27, 2019 Notifications Customs

Customs Duty Hike on US Imports Delayed to April 1, 2019; Originally Set for March 2, 2019.
February 27, 2019 Circulars DGFT

DGFT Amends Appendix 3B, Table 2 of MEIS to Boost Export Incentives and Enhance Indian Export Competitiveness.
February 27, 2019 Case Laws GST AAAR

Input Tax Credit Allowed for Plantation and Gardening Services in Plant Areas, Including Mining Sites and Business Premises.
February 27, 2019 Case Laws GST AAAR

Input Tax Credit Denied for Employee Housing Costs: No ITC on Goods/Services for Maintenance of Residential Accommodation.
February 27, 2019 Case Laws GST AAR

Clarification: IGST Rate on Imported Equipment for Eligible Institutions; Exemption Not Claimable by Third Parties.
February 27, 2019 Case Laws GST AAR

Gudakhu Classified Under Tariff Item 2403 99 90 as "Other" Based on Composition, Character, and Use.
February 27, 2019 Case Laws Income Tax HC

Legislature Does Not Differentiate Between Inbound and Outbound Investments for Arm's Length Price Adjustments.
February 27, 2019 Case Laws Income Tax HC

Taxpayer's Duty Met: AO Cannot Infer Past Years for Reassessment; Cash Transaction Reasoning Deemed Vague.
February 27, 2019 Case Laws Income Tax AT

Court Considers Deductibility of Preoperative Expenditures in Subleasing Case; Assessee's Income Reported for Tax Purposes.
February 27, 2019 Case Laws Customs AT

Imported Goods Valuation Without Approval Not an Offense; No Confiscation or Penalty Under Customs Act Section 111.
February 27, 2019 Case Laws Customs AT

Imported Goods Classification Follows Rule 1 of General Rules of Interpretation for Tariff Headings and Notes.
February 27, 2019 Case Laws Customs AT

Appellants Challenge Commissioner's Decision on Interest Rate, Arguing for 15% Instead of 24% Prior to Circular Issuance.

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