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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

1 ....4 5 6 789 10 11 12

February 12, 2019 Case Laws Income Tax

Disallowance of brokerage charges - despite, the assessee giving up the entire claim of brokerage charges, the Tribunal has granted limited relief to the extent evidence....
February 12, 2019 Case Laws Income Tax

Deduction u/s 80IC - proof of manufacturing activity - the end project is result of manufacturing activity which amounts change in the original articles - it cannot be......
February 12, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - depreciation at higher rates on valuation of the office flats - the assessee has come out with bonafide explanation and under these......
February 12, 2019 Case Laws Income Tax

Unexplained cash credit addition u/s 68 - share application money - the assessee had discharged its onus to prove the identity, creditworthiness and genuineness of the......
February 12, 2019 Case Laws Income Tax

Deduction of remuneration paid to the partners u/s 40(b) - The interest income cannot be notionally be excluded for the purpose of determining the allowable of deduction....
February 12, 2019 Case Laws Income Tax

Claim of gifts received - additions u/s 68 - the issue of gifts given in the earlier year cannot be examined for the year under consideration as it was part of the cash.....
February 12, 2019 Case Laws Customs

Valuation of imported goods - enhancement of value - the price list of any product cannot be taken as the basis for determining the transaction value - Provisional......
February 12, 2019 Case Laws Customs

The vital rights that of cross examination and three personal hearing through single letter is not legal. The proceeding is thus vitiated, which out to have been......
February 12, 2019 Case Laws Customs

Confirmation of cost recovery charge - the appellant is duly entitled for the benefit of cost recovery charge for the subsequent years in terms of the new regulation......
February 12, 2019 Case Laws Customs

Imposition of Anti-dumping duty - Amidst the confusion that is manifest in the show cause notice, and the impugned order, the non-applicability of the classification......
February 12, 2019 Case Laws Customs

Classification of imported goods - Video Conferencing System - The equipments under import are used for reception, conversion and transmission or regeneration of voice......
February 12, 2019 Case Laws Customs

Concessional rate of duty - import of hospital equipment - There is nothing in this notification which requires the accessories or spare parts to be imported along with.....
February 12, 2019 Case Laws Service Tax

Rebate clam - Export of BAS or not - So far as the clause “used outside India” is concerned, the said clause is deleted with effect from 27.2.2018 - the appellant is......
February 12, 2019 Case Laws Service Tax

SSI Exemption - appellant’s taxability on the services rendered as a sub-contractor is not in dispute but the liability has been discharged by the main contractor - the.....
February 12, 2019 Case Laws Service Tax

Demand of Interest without issuing SCN - amount of CENVAT credit taken and reversed - the lower authorities have totally erred in entertaining such a view while......
February 11, 2019 Case Laws Income Tax

Addition on NRI Mobilization expenses - the credit of a banking business is very sensitive. It largely thrives upon the confidence which its constituents have in its......
February 11, 2019 Case Laws Customs

A confiscation and penalty order was passed solely on the retracted statement of the appellant - and further these persons were not examined in the adjudication......
February 11, 2019 Case Laws Customs

Release of goods after being provisionally assessed - The burden lies entirely on the authorities. When they entertain a doubt regarding the genuineness of the documents....
February 11, 2019 Circulars DGFT

Online Module for Filing & Tracking Quality Complaints/Trade Disputes relating to International Trade
February 11, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - payments ‘made to any concern in which the shareholder is a member’ - common shareholder having a substantial interest in the assessee......
February 11, 2019 Case Laws Income Tax

Having accepted that the expenditure claimed was bogus, the ITAT, for strange and unexplained reasons, applied the GP Ratio which was entirely unwarranted and thus,......
February 11, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - non-filing of return (ITR) - reason to believe - even if assessee failed to file the ITR, the primary requirement of the Assessing......
February 11, 2019 Case Laws Income Tax

Avoidance of tax by certain transactions in securities - Scope of section 94 - The loss claimed by the assessee on the sale of securities shall be allowed without any......
February 11, 2019 Case Laws Income Tax

Validity of assessment proceedings u/s 153-C - the satisfaction note is incomplete in as much as the satisfaction of the Assessing Officer as required u/s 153-C - On......
February 11, 2019 Case Laws Income Tax

Once a notice u/s 148 is issued, the proper course of action for the noticee is to file a return and to seek reasons for issuing notice, if he so desires. On receipt of.....
February 11, 2019 Case Laws Service Tax

Valuation - inclusion of reimbursable expenses received from the principals in the assessable value - The levy of Service Tax on expenses cannot be sustained.
February 11, 2019 Case Laws Central Excise

Benefit of exemption - fly ash - actual user condition - This is a matter of doubt and the benefit of doubt must go in favour of the Revenue and against the assessee.
February 11, 2019 Case Laws Central Excise

CENVAT Credit - clearance/ sale of Capital goods after use - The reversal of CENVAT credit on the depreciated value of the capital goods which were used for some time by....
February 11, 2019 Case Laws VAT and Sales Tax

Imposition of penalty - delay in deposit of TDS - The Railways should have been conscious of its statutory obligations - penalty reduced to 05% of TDS amount.
February 9, 2019 Notifications GST

Due date for furnishing of FORM GSTR – 7 for the month of January, 2019 extended till 28.02.2019
February 9, 2019 Notifications Companies Law

Companies (Significant Beneficial Owners) Amendment Rules, 2019
February 9, 2019 Circulars SEBI

Format for annual secretarial audit report and annual secretarial compliance report for listed entities and their material subsidiaries
February 9, 2019 Circulars SEBI

Derivative on such stock shall be moved to physical settlement in case certain specified conditions are satisfied.
February 9, 2019 Case Laws GST

Coupled with the fact that the power of taxation earlier vested with the municipalities u/s 128(2)(vii) of the U.P. Municipalities Act, 1916 having been omitted by......
February 9, 2019 Case Laws GST

Provisional attachment of property - invocation of provisions of section 83 of the CGST Act against the directors of the petitioner-company - in any case, at this stage,....
February 9, 2019 Case Laws Income Tax

Declarations of undisclosed income - Income Declaration Scheme, 2016 - extension of time for making payment of the third installment sought - Appellant directed to......
February 9, 2019 Case Laws Income Tax

Nature of transaction - slump sale or transfer of shares - slump sale u/s 2(42C) - transfer of shares in a company will not result in a transfer of an undertaking or......
February 9, 2019 Case Laws Income Tax

Seeking interest on return of seized cash after adjustment of tax - in terms of the Explanation to Section 244A(1)(b) the amount was the excess tax (on change of its......
February 9, 2019 Case Laws Income Tax

Assessment u/s 153A - TAT remanded the back relying upon the decision in Lancy’s case [2016 (2) TMI 797 - KARNATAKA HIGH COURT] - The appeal was dismissed, as being......
February 9, 2019 Case Laws Income Tax

Assessment u/s 158BC - period of limitation - proper authorization - search u/s 132 - continuous search operation or not - search and seizure were conducted on two days.....
February 9, 2019 Case Laws Service Tax

Imposition of penalty - tax collected but not deposited to the Government - financial difficulty can never be a justification for not remitting or depositing the......
February 9, 2019 Case Laws Service Tax

CENVAT Credit - capital goods - tower material - pre-fabricated building / shelter - Until the Tribunal stepped in and conclusively held that no cenvat credit can be......
February 9, 2019 Case Laws Service Tax

Penalty u/s 70, 77 and 78 of FA - non-filing of ST-3 return would not amount to suppression of facts, with intent to defraud Government revenue, unless it is......
February 9, 2019 Case Laws Service Tax

Penalty u/s 78 of FA - even if the appellant subsequently pays the amount on being pointed out by the department, along with interest, imposition of penalty under......
February 9, 2019 Case Laws Central Excise

CENVAT Credit - inputs - pipeline fabrication work - EOU crane - electrical installation - earthing connection - insulation of acid plant etc. - the same cannot be......
February 9, 2019 Case Laws Central Excise

CENVAT Credit - input services - Fees paid by the appellant for site visit by officials of CII - Though in the invoices it stated that these are management consultancy......
February 9, 2019 Case Laws Central Excise

Transfer of credit - Rule 10 of CENVAT Credit Rules - merging of units - availment of credit on capital goods - Rule 10 do not mandate for any separate written......
February 9, 2019 Case Laws Central Excise

Classification of Henna Powder - deemed manufacture - repacking from bulk in unit packs - the product is a beauty or make up preparation for application on the hands. In....
February 9, 2019 Case Laws VAT and Sales Tax

Extenuation of period of Limitation - Period for reopening of an assessment was already expired - extending the period of limitation from 5 years to 6 years to be not......
February 9, 2019 Case Laws Indian Laws

Dishonor of Cheque - cheque bearing the signature of petitioner - The contentions for the petitioner that the petitioner was not a Director at the time of signing of the....

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