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Highlights / Annotations / Catch Notes For February of 2019

Home Highlights February February 2019 Year 2019

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Showing 251 to 300 of 583 Records

1 ....2 3 4 567 8 9 10........ 12

February 16, 2019 Case Laws GST

Man power services to Hospital cum General Medical College and State University (Education Institutions) - Not an exempted service under GST
February 16, 2019 Case Laws GST

Requirement for registration - Renting of property situated in Haryana - place of business to be considered for the purpose of registration - the applicant have rightly.....
February 16, 2019 Case Laws GST

Input tax credit (ITC) - As the supplier of services and place of supply both are outside the state of Rajasthan, hence, Input tax credit of Central Tax paid in Haryana.....
February 16, 2019 Case Laws GST

Classification of supply - goods/services - the activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems along......
February 16, 2019 Case Laws GST

Eligibility for Advance Ruling - Admissibility of input tax credit of tax paid or deemed to have been paid - In the instant case as the period of activity is past-period....
February 16, 2019 Case Laws Income Tax

Set-off of carried forward depreciation - When such claim could not have been made u/s 32(1), then there is no question of any carry forward of such depreciation for......
February 16, 2019 Case Laws Income Tax

Rental income - annual value determination made by the AO merely on the basis of the rent paid by the earlier tenant in the premises - The annual value as available u/s.....
February 16, 2019 Case Laws Income Tax

Reopening of assessment - consequential demand notice as well as the directions issued under Section 144A - writ petition dismissed. - Assessee is at liberty to file an.....
February 16, 2019 Case Laws Income Tax

Charitable activity - benefit u/s 11 and 12 - Proviso to Section 2(15) was not designed to hit at those institutions, which had the advancement of the objects of general....
February 16, 2019 Case Laws Income Tax

Penalty u/s 271AA - AO has not expressed any difficulty in examining correctness of price adopted by assessee in respect of international transaction with AE. - there is....
February 16, 2019 Case Laws Income Tax

Determination of turnover for tax audit u/s 44AB - The A.O. in the assessment order has referred to share trading guidance note on tax audit under Section 44AB of the......
February 16, 2019 Case Laws Income Tax

Disallowance on account of remuneration paid to partners of the firm - The partnership deed has specified that the amount of remuneration allowable u/s 40(b)(v) would be....
February 16, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of interest expenditure - The findings of the AO may be sufficient to make disallowance in quantum on the theory of preponderance of....
February 16, 2019 Case Laws Income Tax

Addition u/s 68 - cash credit - reliance of statement - creditors had appeared and confirmed the transactions of loans advanced to the assessee. - AO had no valid basis.....
February 16, 2019 Case Laws Customs

Valautaion of imported goods - coating plant - by no stretch of imagination can it be concluded that the payment of US$2 million was a condition for the sale of the......
February 16, 2019 Case Laws Insolvency and Bankruptcy

Insolvency Resolution - RP raising interim finance - The Employees and the Workmen of the Debtor Company are hereby directed to fully cooperate with the Resolution......
February 16, 2019 Case Laws Service Tax

Export of service - non-submission of declaration as required under N/N. 39/2012-ST - there is no stipulation in the notification that if the declaration prior to export....
February 16, 2019 Case Laws Service Tax

Refund of accumulated CENVAT credit - export of service - period of limitation - since under Section 11B it cannot start on any date before the end of the quarter, the......
February 16, 2019 Case Laws Service Tax

Valuation - Outdoor catering services - Newspapers supplied by the appellant on behalf of the railways can by no stretch of imagination, be considered to be in the same.....
February 16, 2019 Case Laws Service Tax

Infrastructure development cost - The term ‘rental’ even in enlarged form of Lease, Rent, Licence, etc., cannot encompass anything done for development of the common......
February 16, 2019 Case Laws Service Tax

Pre-mature surrender/discontinuance of ULIP - the transaction in question is not a service at all but the transaction in a actionable claim hence could not have been by.....
February 16, 2019 Case Laws Service Tax

Extended period of Limitation - Levy of penalty - short payment of service tax - merely because they had paid the service tax prior to issuance of Show Cause Notice,......
February 16, 2019 Case Laws Service Tax

Rectification of error in respect of determination of nature of works contract - It is too immature to take a call about the allegation as that of committing judicial......
February 16, 2019 Case Laws Service Tax

Refund of service tax wrongly paid - GTA service - Once there was no evidence on record to prove that the refund of service tax was with respect to such services as were....
February 16, 2019 Case Laws Service Tax

Renting of immovable property - inherited property - joint owners - demand of service tax on co-owners when the property is jointly owned by them - cannot be treated as.....
February 16, 2019 Case Laws Central Excise

SSI Exemption - use of housemark - brand name or not - the monogram in a particular design and in a particular writing being used by M/s. Amtech Electronics (India)......
February 16, 2019 Case Laws Central Excise

Job work - Reversal of CENVAT Credit - Even though the goods manufactured under Notification 214/86- CE, the CENVAT Credit in respect of inputs used in the said goods is admissible.
February 16, 2019 Case Laws Central Excise

Refund - demand was raised on products which was claimed as exempted by the assessee - assessee paid the demand through cenvat credit - after getting favorable order,......
February 16, 2019 Case Laws Central Excise

CENVAT credit - write off of inputs/capital goods on which CENVAT credit availed - obsolete stock - appellant now submits that they have documents to show that they have....
February 16, 2019 Case Laws Central Excise

Job work - deemed manufacture - This case of repacking of one type of retail pack into another type of retail pack-assortment pack called “Celebrations” by a job worker.....
February 16, 2019 Case Laws VAT and Sales Tax

Levy of sales tax - inter-state transfer or not? - The goods were also released to the transporter and since the same has not been taken back outside the State through......
February 16, 2019 Case Laws Wealth-tax

Inclusion of cash in the wealth tax assessment - cash in hand referred to in section 2(ea)(vi) represents only the personal cash of the assessee emanating from his......
February 15, 2019 News Indian Laws

INDIA’S FOREIGN TRADE: January 2019
February 15, 2019 Notifications Customs

Exchange Rates Notification No.11/2019-Custom(NT) dated 15.02.2019
February 15, 2019 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver
February 15, 2019 Circulars FEMA

Investment by Foreign Portfolio Investors (FPI) in Debt
February 15, 2019 Circulars DGFT

Discontinuation of physical copy of Advance /EPCG Authorisations issued from 01.03.2019 onwards, for EDI ports
February 15, 2019 Circulars Customs

All documents in English language in the appeal proceeding before the Appellate Tribunal - Article 348 of the Constitution of India.
February 15, 2019 Case Laws GST

The activity of supply, design, installation, commissioning and testing of reverse osmosis plant and O &M work by the applicant is a Works Contract of Composite Supply......
February 15, 2019 Case Laws GST

Polypropylene Leno Bags whether laminated with BOPP or not would be classified as plastic bags under HS code 3923 and would attract 18% GST.
February 15, 2019 Case Laws GST

The transfer of goods / capital equipments, exclusively used for Mid-Day Meal (MDM) program and Anganwadi meals program sponsored by Government, between different......
February 15, 2019 Case Laws Income Tax

Charitable activity - The explanation that the property was inadvertently purchased in the name of individuals by an innocuous mistake, can only be taken with a pinch of salt.
February 15, 2019 Case Laws Income Tax

TDS u/s 192 - exemption towards leave encashment - There is no reason for them to think that its estimate of employee’s income under the head “Salaries” was incorrect as....
February 15, 2019 Case Laws Income Tax

The loss arising on account of cancellation of forward contract would also be a business loss and therefore the assessee is entitled to claim the said loss in his books of accounts.
February 15, 2019 Case Laws Income Tax

Benefit of section 11 & 12 - conversion of loans to the corpus donations - these amounts having been accepted as genuine loans in the earlier years and having been......
February 15, 2019 Case Laws Income Tax

TDS u/s 195 - professional services - Fees for Technical Services (FTS) - the definition of “Fees for Technical Services” has to be given a restrictive meaning similar......
February 15, 2019 Case Laws Income Tax

Reopening of assessment - addition u/s 68 - ex-parte order passed by the CIT(A) - non service of notice to the address of advocate - matter restored before CIT(A)
February 15, 2019 Case Laws Customs

Refund of Customs Duty - mistake in the bills of entry committed by CHA - though officers can not rectify the mistake in the BE, they can consider the refund u/s 27.
February 15, 2019 Case Laws Service Tax

Vires of Section 67 in Chapter V of the Finance Act, 1994 (Act 32 of 1994) - Valuation - inclusion of expenses and salaries paid to the Security Guards and the statutory....
February 15, 2019 Case Laws Service Tax

Cenvat Credit - input services - advertising service was obtained through agents - The finding of the Commissioner Appeals for holding that impugned services are......

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...