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Highlights / Annotations / Catch Notes For February of 2019

Home Highlights February February 2019 Year 2019

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Showing 201 to 250 of 583 Records

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February 20, 2019 Case Laws Service Tax AT

Outsourcing Doesn't Negate Service Provision in Container Maintenance and Repair Activities, Assessee Still Provides Services.
February 20, 2019 Case Laws Service Tax AT

Section 78 Penalty: Evidence of Intent Required for Fraud Allegations in Non-Payment of Collected Tax.
February 20, 2019 Case Laws Service Tax AT

High Court-Sanctioned Amalgamation Allows Transfer of Unutilized Credit Despite Rule 10 Challenge.
February 20, 2019 Case Laws Service Tax AT

Reversal of Cenvat Credit Allowed at Appellate Stage; Timing Not Linked to Revised ST-3 Return Deadline.
February 20, 2019 Case Laws Central Excise AT

Appellant ineligible for exemption due to no duty on final goods; Notification No. 214/86 conditions unmet.
February 20, 2019 Case Laws VAT and Sales Tax HC

Tribunal Incorrectly Applied Common Parlance Test for Ayurvedic Product Classification, Affecting VAT and Sales Tax Decisions.
February 20, 2019 Case Laws Indian Laws HC

Cheque Dishonor in Loan Repayment: No Presumption of Innocence Without a Defense u/s 138 of Negotiable Instruments Act.
February 19, 2019 Circulars DGFT

New Policy Details Export License Procedure for Red Sanders Wood from Private Lands, Including Pattaland.
February 19, 2019 Case Laws GST AAR

Input Tax Credit Available Only Upon Receipt of Goods; Timing of Supply and Tax Invoice Crucial for Access.
February 19, 2019 Case Laws GST AAR

Businesses Cannot Claim ITC on GST for Employee Transportation via Hired Buses or Cars, Says Tax Authority.
February 19, 2019 Case Laws GST AAR

Proprietorship Merger with Private Company Not Supply of Goods Under CGST/SGST; Transfer Unused Input Tax Credit Allowed.
February 19, 2019 Case Laws Income Tax AT

Court Rules Transfer Pricing Adjustment Unsupported Due to FAR Differences; CUP Method Lacks Justification Over TNMM Use.
February 19, 2019 Case Laws Income Tax AT

Rs. 7 Crore Property Advance Forfeiture Accepted as Genuine Business Expense u/s 37(1) of Income Tax Act.
February 19, 2019 Case Laws Income Tax AT

Excise Duty refunds and Sales Tax exemptions classified as capital receipts, not subject to income tax.
February 19, 2019 Case Laws Income Tax AT

Understanding Capital Gains: Possessory Rights as Property Transfer Under Income Tax Act Section 2(47)(v) & (vi.
February 19, 2019 Case Laws Income Tax AT

Land Purchase in Cash Raises Issues u/s 40A(3) of Income Tax Act; Genuineness May Allow Exception.
February 19, 2019 Case Laws Insolvency and Bankruptcy SC

Corporate debtor heads to liquidation as creditors fail to approve resolution plan within 270 days under IBC Section 33.
February 19, 2019 Case Laws Central Excise AT

Goods Valuation Under Central Excise Act: Section 4A MRP Rule Overrides Section 4 for Specified Items.
February 19, 2019 Case Laws VAT and Sales Tax HC

State Justifies Higher Tax on Rectified Spirit Over Ethyl Alcohol; Not Deemed Unreasonable by Court.
February 19, 2019 Case Laws VAT and Sales Tax HC

Judge's Error: Tendu Leaves Misclassified, Tax Rate Incorrectly Reduced to 5% Instead of 25% as per VAT Act Schedule.
February 18, 2019 Circulars GST

Tax Relief Granted for CGST and SGST Payments Instead of IGST on Warehoused Goods (July 2017 - March 2018.
February 18, 2019 Circulars GST

Omitting Place of Supply in Tax Invoice Violates Rule 46(n) CGST Rules, 2017; Penalties u/ss 122, 125 Possible.
February 18, 2019 Circulars GST

Penalties for Not Reporting Inter-State Supplies to Unregistered Persons in GSTR-3B and GSTR-1 u/s 125.
February 18, 2019 Case Laws GST AAR

GST Act Section 17(5)(d): No Input Tax Credit for Construction of Warehouses as Immovable Property.
February 18, 2019 Case Laws GST AAR

SCERT's Supply of Printed Educational Books Classified as Principal Supply for Tax Purposes.
February 18, 2019 Case Laws GST AAR

Plastics Sprayers Fall Under HSN Code 84244100 with 18% Tax Rate Applied.
February 18, 2019 Case Laws GST AAR

Plastic Broomsticks Classified Under Heading 96032900, Subject to 5% Tax Rate.
February 18, 2019 Case Laws GST AAAR

Appeal Dismissed: Advance Ruling on Place of Supply for Global Goods from India Upheld Under GST Laws.
February 18, 2019 Case Laws GST AAAR

GST Not Applicable on Unredeemed Payback Points: No Actionable Claim or Service Exists Under Current Regulations.
February 18, 2019 Case Laws GST AAR

Pollution Control Device Classified Under GST Chapter Heading 8421, Not as Waste to Energy Plant/Device.
February 18, 2019 Case Laws GST AAR

Construction and Lease Services Classified as 'Mixed Supply' Under GST; Not Naturally Bundled or Conjointly Supplied.
February 18, 2019 Case Laws Income Tax HC

1961 Black Money Act lacks imprisonment; 2015 Act includes it, so no double punishment for the same offense.
February 18, 2019 Case Laws Income Tax HC

Consistent Cash Transactions with Unlicensed Lender Violate Income Tax Act Sections 271D and 271E Penalties.
February 18, 2019 Case Laws Income Tax AT

Taxpayer Secures 60% Depreciation for POS Terminals, Equating Them to Computers for Tax Purposes.
February 18, 2019 Case Laws Income Tax AT

No Penalty for Disallowance u/s 40(a)(ia); Not Considered Income Concealment Per Section 271(1)(c).
February 18, 2019 Case Laws Income Tax AT

Deductions Denied: Sections 80IC and 80IB in Question, Reopening u/s 148 Doesn't Mean Claim Withdrawal.
February 18, 2019 Case Laws Income Tax AT

Order u/s 254(1) Recalled for Exceeding 90-Day Limit After Hearing Conclusion by One Day.
February 18, 2019 Case Laws Customs HC

Court Condemns CESTAT for Inexplicable Failure to Adjudicate Petitioners' Appeal, Stresses Importance of Fulfilling Duties.
February 18, 2019 Case Laws Customs AT

Customs Case Law: Imported Auto Parts Valuation Must Reflect Time-Based Price Changes for Accurate Tax Compliance.
February 18, 2019 Case Laws Money Laundering Tri

Attachment Orders: Independent Authority Hierarchies Govern PMLA and IBC Disputes; No Cross-Interference Allowed.
February 18, 2019 Case Laws Service Tax AT

Banking firms must exclude inadmissible credits, like DICGC insurance, from 50% CENVAT credit u/r 6(3B).
February 18, 2019 Case Laws Service Tax AT

Objections to Service Tax refund on works contract services for Uttar Pradesh government departments dismissed u/s 102.
February 18, 2019 Case Laws Service Tax AT

Service Tax Refund on Export Services: ST-3 Form Alone Insufficient for CENVAT Credit Verification; Supporting Docs Needed.
February 18, 2019 Case Laws Central Excise AT

Court Rejects Department's Appeal, Orders Refund of Duties Paid in Cash by Respondent.
February 18, 2019 Case Laws Central Excise AT

Court Dismisses Evidence Due to Doubts Over Pendrive Data Used in Central Excise Intelligence Case.
February 18, 2019 Case Laws Central Excise AT

CENVAT Credit Case: No Extra Payment Needed When Duty Paid Exceeds Rule 6(3)(b) Requirement on Exempted Goods.
February 18, 2019 Case Laws Central Excise AT

Reversing CENVAT Credit on Inputs Treated as Never Availed, Assessee Not Liable for Irregular Availment Charges.
February 18, 2019 Case Laws VAT and Sales Tax HC

Dealers Must Receive C-Forms for Purchases Made During Valid Registration Period, Even if Later Canceled.
February 18, 2019 Case Laws VAT and Sales Tax HC

Court Grants CST Benefit for Interstate Sales in Pre-existing Works Contracts in Uttar Pradesh.
February 16, 2019 Case Laws GST AAR

Misunderstanding of GST Entry: Tax Liability on Recipient via Reverse Charge for Mineral Licensing Services.

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A: Preserving Cultural Heritage: How Mithila Paintings Support Women Arti...

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H: GST Orders Uploaded Without Proper Service Violate Natural Justice, Co...

H: GST Time Extension During COVID-19: Court Defers Ruling on Section 168...

H: Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud throug...

H: Lufthansa Wins Challenge Against Withholding Tax Rate Change Under Ind...

H: Section 54F Deduction Denied: Timing of House Purchase and Constructio...

H: Tax Relief: Exchange of Old Flat for New in Redevelopment Not Taxable ...

H: Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domesti...

H: Assessee in Power Business Denied Enhanced 35% Depreciation Under Sect...

H: Taxpayer's Appeal Succeeds as Cash from Selling Deceased Wife's Jewelr...

H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...