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Highlights / Annotations / Catch Notes For February of 2019

Home Highlights February February 2019 Year 2019

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Showing 101 to 150 of 583 Records

1 234 5 6 7........ 12

February 25, 2019 Case Laws Customs

Extension of the date for issuing show cause notice after detention/seizure of the goods - view of the affected party from whom seizure has been made has not been taken.....
February 25, 2019 Case Laws Income Tax

Filling of appeal manually - appeal of assessee rejected on the ground that it was not filed electronically but was filed manually - delay in filing appeals......
February 25, 2019 Case Laws Customs

Imposition of ADD - import of one second-hand EVA linear type injection moulding machine with accessories - the import of second-hand machinery cannot be subjected to......
February 25, 2019 Case Laws Central Excise

Process amounting to manufacture or not - Immovable property or not - workstations, partitions, storage units, tables etc. Came into existence, piece by piece, at the......
February 25, 2019 Case Laws Customs

Import of software - Exemption from the customs duty and CVD - software imported is not a customized software and the same fall in the category of canned software - demand sustained.
February 25, 2019 Case Laws Customs

Exemption under PTA Notification - Admittedly the appellant never claimed the benefit of the Notification in which case the question of denial of the same cannot arise......
February 25, 2019 Case Laws Income Tax

CIT(A) rightly observed that mere quantification and classification in accounts cannot deter assessee from claiming depreciation when factually the assets has been put......
February 25, 2019 Case Laws Central Excise

CENVAT credit - During the relevant period Rule 6(1) did not provide for reversal of CENVAT credit in respect of input services used both in provision of taxable......
February 25, 2019 Case Laws Income Tax

Provision made towards gratuity - the meaning as given in section 43B cannot be said to be the same as in section 40A(7)(b)(i) - it is not necessary that actual payment.....
February 25, 2019 Case Laws Income Tax

Addition on account of undisclosed TDS was not shown in ITR - undisclosed income - merely because there is a TDS details uploaded by the other party would not ipso facto....
February 25, 2019 Case Laws Income Tax

Capital Gain - transfer of property u/s 2(47) - the transfer in relation to capital asset have completed on 30.01.2009 which pertain to preceding A.Y. 2009-2010,......
February 25, 2019 Case Laws Central Excise

CENVAT Credit - duty paying documents - Receipt of inputs and used thereof also not in dispute, therefore merely for procedural lapse, substantial benefit of cenvat......
February 25, 2019 Case Laws Service Tax

Liability of service tax - advance deposit received for Renting of Immovable Property Services - refundable security deposit - Such refundable amount cannot form......
February 25, 2019 Case Laws Income Tax

Disallowance of claim of CSR expenditure - the amendment is not with retrospective effect - CSR expenditure cannot be disallowed by invoking the explanation 2 to section....
February 25, 2019 Case Laws Income Tax

Reopening of assessment - Bogus purchases - estimation of profit @ 12.50% - Estimation of the profits requires some guess work to assess income - as assessed by both the....
February 24, 2019 News GST

Recommendations of the 33rd GST Council meeting - Real estate sector - GST fixed @1% in case of affordable housing properties and 5% without ITC in other residential properties.
February 23, 2019 Circulars SEBI

Revision in Haircut on Central Government Securities (G-Sec) accepted as Collateral
February 23, 2019 Case Laws Income Tax

Territorial jurisdiction of AO Kolkata - TDS liability - power to make the assessment - ITAT decided in favor of assessee, on ground of passage of time, without touching....
February 23, 2019 Case Laws Income Tax

Reopening of assessment - AO seeks to reopen the assessment on a mere change of opinion inasmuch as, at the time of scrutiny assessment, AO had applied his mind to the......
February 23, 2019 Case Laws Income Tax

Separate entity for the purpose of assessment of tax - allotment of separate PAN u/s 139A an education institution run by the Trust - Notices issues, interim relief granted.
February 23, 2019 Case Laws Income Tax

Denial of deduction u/s 54F - net consideration has not been utilized for the purposes of deposit in the notified bank account in terms of Section 54F(4) of the Act......
February 23, 2019 Case Laws Customs

Denial of export duty drawback to the petitioner - the condition of manufactured in India, is not satisfied - the petitioner not being the supplier shall not be entitled....
February 23, 2019 Case Laws Customs

Classification of imported goods - TCL Still Image Digital Video Cameras-DV522 - the appellant had claimed that the product recorded by them is not a video camera but......
February 23, 2019 Case Laws Service Tax

Penalty u/s 78 of FA - Tax paid on being pointed out - The conduct of the appellant of prompt payment of Service Tax immediately after gaining knowledge about its......
February 23, 2019 Case Laws Service Tax

Classification of services - Scope of SCN - This is not to say that activity provided by appellants does not fall under any taxable category listed out during the period....
February 23, 2019 Case Laws Service Tax

Extended period of limitation - in all the letters issued by the appellant to the department, they have given the details of the payments made and also clarified that......
February 23, 2019 Case Laws Service Tax

Works Contract service - construction services - the liability for service tax under WCS in respect of the activity carried out to Joint Stock Company is to be......
February 23, 2019 Case Laws Central Excise

Classification of Polyurethane Moulded Parts of Chairs - the products in the required shape to be used as cushion for revolving chairs are furniture, as such they do not....
February 23, 2019 Case Laws Central Excise

100% EOU - similar goods or not - when the permission granted to appellant has not listed any specific components of a turbo charger but instead has only indicated......
February 23, 2019 Case Laws Central Excise

100% EOU - return of damaged goods - goods were damaged in transit while they were taken out for export - since goods are not cleared for DTA, demand of duty set aside.
February 23, 2019 Case Laws Central Excise

ITC - input services - change of land use - topographical survey - consultancy of environmental issue - The service in question has been used by the appellant for......
February 22, 2019 Notifications Companies Law

Fee payable on e-form ACTIVE, if delayed beyond 25.4.2019 is ₹ 10,000 - Active Company Tagging Identities and Verification (ACTIVE)
February 22, 2019 Notifications Companies Law

Companies (Incorporation) Amendment Rules, 2019 - Active Company Tagging Identities and Verification (ACTIVE)
February 22, 2019 Circulars Customs

Discontinuation of printing of Advance Authorisations/Export Promotion Capital Goods (EPCG) Authorisations on security paper by DGFT for authorisations issued with EDI......
February 22, 2019 Case Laws Income Tax

Deduction u/s 80IC - if substantial expansion is undertaken, say, in 8th year by an assessee such an assessee would be entitled to 100% deduction for the first five......
February 22, 2019 Case Laws Income Tax

Deduction on account of payments made to the retired partners as admissible expenditure under the provisions of the partnership deed - compensation to the outgoing......
February 22, 2019 Case Laws Income Tax

Reopening of assessment - bogus claim of depreciation - the assessee is guilty of fraud and has perpetuated fraud todefraud the revenue - no relief can be granted.
February 22, 2019 Case Laws Income Tax

Disallowance of exemption u/s 54F - LTCG - construction of bungalow on the plot of land was in the name of mother - approval for house construction and NOC has been......
February 22, 2019 Case Laws Income Tax

Addition u/s 41(1) - amount waived by TamilNad Mercantile Bank Limited representing Term Loan - waiver of loan does not amount to cessation of trading liability - No additions.
February 22, 2019 Case Laws Customs

Release of confiscated goods subsequently warehoused - the present petition seeking relief of release of goods which are no longer in existence cannot be granted
February 22, 2019 Case Laws Customs

Valuation of imported goods - inclusion of Demurrage charges - In no stretch of imagination the demurrage can be included in the value of the goods for the purpose of......
February 22, 2019 Case Laws Service Tax

Cenvat credit on the proportionate consideration of the amount on Errors & Omissions Liability Insurance Policy attributable to their foreign entities, is not available.
February 22, 2019 Case Laws Service Tax

Banking and Other Financial Services” (BOFS) - providing corporate guarantee for a consideration / commission - demand of service tax set aside.
February 22, 2019 Case Laws Service Tax

Valuation - non-inclusion of TDS amount in assessable value - reverse charge mechanism - services received from foreign service provider - TDS has been borne by the......
February 22, 2019 Case Laws Service Tax

Levy of service tax - immovable property given in settlement of agreement - the amendment to Section 67 proposes to include consideration received not wholly in terms of....
February 22, 2019 Case Laws Service Tax

CENVAT Credit - input services - Overseas Mediclaim Insurance Policy for employees who were sent for undertaking works in their project abroad - Credit allowed.
February 22, 2019 Case Laws Central Excise

Refund of central excise duty claimed by the buyer - duty was paid under protest - applicability of time limitation - The scheme of Section 11B makes a distinction......
February 22, 2019 Case Laws Central Excise

Valuation - inclusion of value of cash discount not availed by the buyers - Cash discount which is not at or prior to clearance of goods being contained in agreement of.....
February 22, 2019 Case Laws Central Excise

Captive consumption - if the yarn produced at the intermediate stage is twisted /texturised before use for weaving the same is liable to Central Excise duty. However, if....
February 22, 2019 Case Laws Central Excise

Change of classification of he product - 12 Hydroxy Stearic Acid - Ricinoleic Acid - if the concentration of “12-Hydroxy Stearic Acid” is above 90%, the product will be.....

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