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Highlights / Annotations / Catch Notes For February of 2019

Home Highlights February February 2019 Year 2019

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Showing 451 to 500 of 583 Records

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February 6, 2019 Circulars SEBI

Performance Review Evaluates Public Interest Directors' Role in Upholding Market Integrity and Protecting Investors' Interests.
February 6, 2019 Circulars DGFT

Amendments to ANF 3D under FTP 2015-20 streamline e-commerce exports, enhancing efficiency and compliance with digital platforms.
February 6, 2019 Circulars DGFT

ANF 3D Activation Enables MEIS for Courier and Postal Shipments Under FTP Para 3.05 and HBP Para 3.02.
February 6, 2019 Circulars Customs

New Container Scanning Procedure Implemented at Port Terminal Due to Malfunctioning Mobile Scanner.
February 6, 2019 Case Laws GST HC

Court Upholds Constitutionality of Section 174 KGST Act; Confirms Legislative Authority Under 101st Constitutional Amendment.
February 6, 2019 Case Laws GST NAPA

Restaurant Profiteering Case: Rs. 41.42 Crore Illegally Earned u/r 133(1) of CGST Rules, 2017.
February 6, 2019 Case Laws Income Tax HC

CIT Can Revise, Enhance, or Cancel Assessment Orders u/s 263 to Ensure Legal Compliance.
February 6, 2019 Case Laws Income Tax AT

Money Advanced to Subsidiary GVL for Power Project Deemed Business Purpose Due to Commercial Expediency.
February 6, 2019 Case Laws Income Tax AT

Section 263 Revision on Deemed Dividend: Transfer of Liability to Assessee Not Prejudicial to Revenue's Interest.
February 6, 2019 Case Laws Income Tax AT

Assessing Officer Cannot Adjust Wealth Tax Disallowance in Book Profit Computation u/s 115JB.
February 6, 2019 Case Laws Income Tax AT

Agricultural Land Taxation: Section 56 Implications on Stamp Duty and Purchase Value Discrepancy; Asset or Stock-In-Trade?
February 6, 2019 Case Laws Income Tax AT

Data Package Purchase: Revenue Expenses Cannot Be Deferred Revenue Expenditure.
February 6, 2019 Case Laws Income Tax AT

Section 68: Evidence, Not Suspicion, Needed to Challenge Genuineness of Deposits or Share Money in Financial Transactions.
February 6, 2019 Case Laws Customs AT

Customs Duty Demand Upheld After Warehousing Period Expiry; Legal Obligations Prevail Over Technicalities.
February 6, 2019 Case Laws Customs AT

Imported Hard Disk Drives Exemption Upheld Despite Lack of "External" or "Internal" Specification in Notification.
February 6, 2019 Case Laws Service Tax AT

Tangible Goods Service: No Ownership Transfer Needed for Use Rights, VAT Payment Not Required for Service Tax Exclusion.
February 6, 2019 Case Laws Central Excise AT

Exporters Can Claim Cenvat Credit Without Proving Foreign Exchange Inflow Under Cenvat Credit Rules, 2004.
February 6, 2019 Case Laws Central Excise AT

Appellants' Duty Payment Omission Reported, No Grounds for Suppression Allegations Found by Department.
February 6, 2019 Case Laws Central Excise AT

Installing Goods On-Site Isn't Manufacturing If Dismantled Items Become Scrap: Fails Movability Test Under Central Excise Laws.
February 5, 2019 Case Laws Income Tax HC

Section 43D's Curative Nature: Applies to Ongoing Proceedings for Cooperative Banks, Despite Lack of Explicit Retrospective Effect.
February 5, 2019 Case Laws Income Tax AT

Tax Authority Misapplies "Blood Relative" Instead of "Relative" u/s 56, Leading to Wrongful Income Addition.
February 5, 2019 Case Laws Income Tax AT

Penalty u/s 158BFA(2) is Discretionary; No Penalty for Additional Income Declared During Search.
February 5, 2019 Case Laws Income Tax AT

Exemption Denied: Section 11 Tax Benefits Rejected Due to Commercial Intent in Sponsorship Fees for Advertisement Services.
February 5, 2019 Case Laws Income Tax AT

Non-resident agent services exempt from TDS u/s 195; no liability u/s 9 for export commitments.
February 5, 2019 Case Laws Income Tax AT

Depreciation Disallowance Not Triggered by Non-Deduction of TDS if Payment Capitalized u/s 40(a)(i.
February 5, 2019 Case Laws Income Tax AT

SEBI Clears Kailash Auto in Bogus LTCG Case; Section 68 Additions Deleted, Section 10(38) Exemptions Upheld.
February 5, 2019 Case Laws Income Tax AT

Section 69 Income Tax Act: Unexplained Income Deemed as Taxable, Employment Status Irrelevant, Including UN Employees.
February 5, 2019 Case Laws Income Tax AT

Foreign Subsidiaries' Income Not Taxable in India; AO to Remove Disallowance u/s 40(a)(i) Payments.
February 5, 2019 Case Laws Customs HC

Public Servant's Prosecution Under Customs Act Section 135 Continues with Rs. 50,000 Cost Due to Delays.
February 5, 2019 Case Laws Companies Law HC

Rule 3(2) of Valuers Rules 2017 Upheld, Restricts Valuer Registration to Non-Subsidiary, Non-Associate, Non-Joint Venture Companies.
February 5, 2019 Case Laws FEMA AT

Foreign Exchange from Gifts or Inheritance Exempt from Section 4; No Holding Limit by Reserve Bank.
February 5, 2019 Case Laws Service Tax AT

Service Tax on Works Contract Service Not Applicable for Supervision of Erection and Commissioning Activities.
February 5, 2019 Case Laws Service Tax AT

Service Tax Refund Approved: Input Services Now Recognized for SEZ Use and Authorized Operations.
February 5, 2019 Case Laws Service Tax AT

Trucking Contracts for Readymix Concrete Not Classified as GTA Services Under Service Tax Regulations.
February 5, 2019 Case Laws Service Tax HC

Service Tax Refund Denied for Government Building Construction Due to Lapsed Exemptions in Notifications No. 12/2012 and 25/2012.
February 5, 2019 Case Laws Central Excise AT

Invoice Error Leads to Excess Debit; Appellant Entitled to Credit for System Mistake, No Duplicate Duty Payment Involved.
February 5, 2019 Case Laws Central Excise AT

Penalty for Delayed Cess Payment Removed Due to Financial Hardships; No Evasion Intent Found.
February 5, 2019 Case Laws Central Excise AT

CENVAT Credit Definition Broadens Input Services Scope, Covers All Manufacturing-Related Activities Under Tax Framework.
February 5, 2019 Case Laws Indian Laws SC

Political Motive Claims in Court Decisions Risk Contempt of Court, Undermine Judiciary, Erode Public Trust.
February 5, 2019 Case Laws Indian Laws SC

Amended Rules 14-A to 14-D of Madras High Court examined; courts can't assume disciplinary control under Advocates Act.
February 5, 2019 Case Laws Indian Laws HC

Dispute Over Property Ownership: Brothers Barred by Section 4 of Benami Property Transactions Act, 1988 from Claiming Ownership Rights.
February 4, 2019 Notifications GST

India Ends IGST Exemption for Services Supplied to Nepal/Bhutan When Paid in Indian Rupees.
February 4, 2019 Case Laws GST AAR

FTWZ Goods Not Subject to IGST When Bonded; IGST Applies on Removal for Home Consumption per Customs Tariff Act.
February 4, 2019 Case Laws GST AAR

Exporter to FTWZ Not Required to Register u/s 23(1) of CGST and TNGST Acts for Indian Sales.
February 4, 2019 Case Laws GST AAR

Calcium Hydroxide and Calcium Oxide at 86% Purity Classified Correctly Under CTH 28259040 and 28259090 per GST Case Law.
February 4, 2019 Case Laws GST AAR

Supplier-Determined Goods Classification Remains Unchanged for Indian Railways Under HSN Standards.
February 4, 2019 Case Laws GST AAR

Eucalyptus/Polar Wood Waste Classification: Length and Girth Not Criteria, Applicant's Misframing Affected Assessment Process.
February 4, 2019 Case Laws GST AAR

Customs Tariff Classification: Cotton Shopping Bags CTH 42022220, Non-Woven Fabric Bags CTH 42022210.
February 4, 2019 Case Laws GST AAR

Chennai Metro Water Supply Inspection Services Exempt from GST as Pure Services, Confirms Case Law.
February 4, 2019 Case Laws GST AAR

EPC Contract for Electrical Cables Classified as Composite Supply of Works Contract for Taxation Purposes.

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