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Highlights / Annotations / Catch Notes For February of 2019

Home Highlights February February 2019 Year 2019

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Showing 351 to 400 of 583 Records

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February 12, 2019 Case Laws Income Tax HC

Tribunal Grants Partial Relief on Brokerage Charges Claim Based on Evidence; No Legal Question Arises.
February 12, 2019 Case Laws Income Tax AT

Eligibility for Section 80IC Deduction Hinges on Manufacturing Process, Not Mere Assembly; Proof Required for Tax Benefits.
February 12, 2019 Case Laws Income Tax AT

No Penalty for Higher Depreciation Claim on Office Flats, Bona Fide Explanation Accepted u/s 271(1)(c.
February 12, 2019 Case Laws Income Tax AT

Assessing Officer's Rejection of Share Application Documents u/s 68 Deemed Unjustified; Assessee Proves Compliance.
February 12, 2019 Case Laws Income Tax AT

Section 40(b) of Income Tax Act: Partner Remuneration Can't Exclude Notional Interest for Deduction Calculation.
February 12, 2019 Case Laws Income Tax AT

Gifts Previously Accounted for Cannot Be Examined Again u/s 68 for Current Year Tax Assessment.
February 12, 2019 Case Laws Customs AT

Imported Goods Valuation Cannot Rely Solely on Price List; Provisional Release Permitted.
February 12, 2019 Case Laws Customs AT

Commissioner's Order Invalidated for Improperly Consolidating Rights to Cross-Examination and Hearings into Single Letter.
February 12, 2019 Case Laws Customs AT

Appellant Gains Cost Recovery Charge Benefits for Future Years Under HCCAR 2009 Regulations Update.
February 12, 2019 Case Laws Customs AT

Anti-Dumping Duty Contested: Confusion in Notice Led to Dismissal of Duties, Confiscation, and Penalties.
February 12, 2019 Case Laws Customs AT

Import Classification for Video Conferencing Systems: Heading 851762, Subheading 85176290 for Reception and Transmission Equipment.
February 12, 2019 Case Laws Customs AT

Concessional Duty for Hospital Equipment Import Does Not Require Accessories or Spare Parts to Be Imported Together.
February 12, 2019 Case Laws Service Tax AT

Rebate Granted for Export of Business Auxiliary Services; "Used Outside India" Clause Removed Feb 27, 2018.
February 12, 2019 Case Laws Service Tax AT

Appellant's Services Taxed Under SSI Exemption; Main Contractor Paid, But Must Include in Gross Turnover.
February 12, 2019 Case Laws Service Tax AT

Interest Demand on Reversed CENVAT Credit Without Show Cause Notice Violates Procedural Requirements.
February 11, 2019 Case Laws Income Tax HC

Banking Case Highlights Importance of Client Confidence and Management Concessions in NRI Mobilization Expenses.
February 11, 2019 Case Laws Customs HC

Confiscation Order Based on Retracted Statement Deemed Illegal and Arbitrary; Lacks Examination of Key Individuals.
February 11, 2019 Case Laws Customs HC

Authorities Must Resolve Document Doubts to Release Goods After Provisional Assessment; Responsibility Lies Solely with Them.
February 11, 2019 Circulars DGFT

New Online Module Simplifies Filing and Tracking International Trade Disputes, Boosting Transparency and Accountability for Stakeholders.
February 11, 2019 Case Laws Income Tax HC

Court Rules Payments Not Deemed Dividends u/s 2(22)(e) Due to Lack of Criteria Fulfillment by Revenue.
February 11, 2019 Case Laws Income Tax HC

ITAT's Use of GP Ratio Deemed Unnecessary, Fraudulent Expenditure Acknowledged, Order Reversed, Tax Liability Increased.
February 11, 2019 Case Laws Income Tax HC

Reopening Tax Assessment Allowed u/s 147 Even Without ITR Filing if Income Escape is Suspected.
February 11, 2019 Case Laws Income Tax HC

Taxpayer's Loss on Securities Sale Allowed Without Disallowance u/s 94(4) on Tax Avoidance in Securities.
February 11, 2019 Case Laws Income Tax HC

Assessment Proceedings Invalid u/s 153-C Due to Incomplete Satisfaction Note by Assessing Officer.
February 11, 2019 Case Laws Income Tax HC

Noticee Must File Return & May Request Reasons Once Section 148 Notice Issued; Officer Must Address Objections in Detail.
February 11, 2019 Case Laws Service Tax AT

Contested Service Tax on Reimbursable Expenses: Inclusion in Assessable Value Deemed Unsustainable.
February 11, 2019 Case Laws Central Excise AT

Exemption on Fly Ash Under Central Excise Law Denied; Benefit of Doubt Favors Revenue Over Assessee.
February 11, 2019 Case Laws Central Excise AT

CENVAT Credit Reversal on Depreciated Capital Goods Upheld for Compliance with Central Excise Rules.
February 11, 2019 Case Laws VAT and Sales Tax HC

Railways Penalized for TDS Deposit Delay, Penalty Reduced to 5% Due to Awareness of Statutory Obligations.
February 9, 2019 Notifications GST

The due date for submitting FORM GSTR-7 for January 2019 has been extended to February 28, 2019.
February 9, 2019 Notifications Companies Law

Amendment Rules 2019 Enhance Transparency: Companies Must Disclose Significant Beneficial Owners for Improved Governance and Compliance.
February 9, 2019 Circulars SEBI

SEBI Introduces Standardized Formats for Annual Secretarial Audit and Compliance Reports for Listed Entities and Subsidiaries.
February 9, 2019 Circulars SEBI

SEBI Circular: Derivatives on Specific Stocks to Move to Physical Settlement Under Certain Conditions.
February 9, 2019 Case Laws GST HC

Section 173 of U.P. GST Act 2017 removes municipal power to levy Advertisement Tax, overriding U.P. Municipalities Act 1916.
February 9, 2019 Case Laws GST HC

Section 83 CGST Act: Provisional Property Attachment Not Applicable to Directors of Private Companies at Current Stage.
February 9, 2019 Case Laws Income Tax SC

Supreme Court mandates appellant to pay third installment of undisclosed income under Income Declaration Scheme 2016 with 12% interest.
February 9, 2019 Case Laws Income Tax HC

Clarification: Share transfers do not qualify as a slump sale u/s 2(42C) of the Income Tax Act.
February 9, 2019 Case Laws Income Tax HC

Interest on Returned Seized Cash After Tax Adjustment Allowed Under Explanation to Section 244A(1)(b) of Income Tax Act.
February 9, 2019 Case Laws Income Tax HC

Tribunal Remands Case u/s 153A; Appeal Dismissed Due to Lack of Substantial Legal Question.
February 9, 2019 Case Laws Income Tax HC

Court Upholds Validity of Search and Seizure Conducted Over Two Days u/ss 132 and 158BC of Income Tax Act.
February 9, 2019 Case Laws Service Tax HC

Penalty Upheld for Not Depositing Collected Taxes; Financial Struggles Not a Valid Excuse for Non-Remittance.
February 9, 2019 Case Laws Service Tax HC

CENVAT Credit Denied for Tower Materials and Pre-Fabricated Buildings; Demands Beyond Normal Period and Penalties Unwarranted.
February 9, 2019 Case Laws Service Tax AT

Non-filing of ST-3 Returns: Penalty u/s 78 Set Aside, Sections 70 and 77 Penalties Upheld.
February 9, 2019 Case Laws Service Tax AT

Section 78 Penalty Stands: Paying Dues with Interest After Notification Doesn't Waive Penalty Under Finance Act.
February 9, 2019 Case Laws Central Excise AT

CENVAT Credit Approved for Inputs in Pipeline, EOU Crane, Electrical Installations, and Acid Plant Insulation Activities.
February 9, 2019 Case Laws Central Excise AT

CENVAT Credit Denied: Site Visit Fees by CII Not Classified as Management Consultancy.
February 9, 2019 Case Laws Central Excise AT

CENVAT Credit Transfer in Mergers Simplified: No Separate Permission Needed u/r 10 for Capital Goods Credit Transfer.
February 9, 2019 Case Laws Central Excise AT

Henna Powder Repacking as Manufacturing: Classified Under Tariff Heading 3304 for Beauty Preparations per Section Note 4.
February 9, 2019 Case Laws VAT and Sales Tax HC

Court Rules Extension of Tax Assessment Limit Does Not Apply to Completed Cases Beyond Original 5-Year Period.
February 9, 2019 Case Laws Indian Laws HC

Petitioner's Claim on Cheque Dishonor: Lack of Directorship and Consideration Unassessable at Current Stage of Proceedings.

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