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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 of Public Interest Directors (PIDs)
February 6, 2019 Circulars DGFT

Amendments in the ANF 3D for E commerce exports under para 3.05 of the FTP 2015-20
February 6, 2019 Circulars DGFT

Activation of ANF 3D under the E-com module for applying for MEIS for courier/postal shipments under Para 3.05 of the FTP and Para 3.02 of the HBP
February 6, 2019 Circulars Customs

Non functioning of Mobile scanner at Port Terminal; Revised Procedure for scanning of DPD-DPD mode containers
February 6, 2019 Case Laws GST

Constitutionality of section 174 of KGST Act and 101st Constitutional Amendment - power to enact section 174 of KGST Act - Indeed concurrency yields to the Doctrine of......
February 6, 2019 Case Laws GST

Profiteering - restaurant services - food stuff - the quantum of denial of such benefit or the profiteered amount illegally earned by the Respondent is determined as......
February 6, 2019 Case Laws Income Tax

Revision u/s 263 - power of CIT for assessment in revision order - He may pass an order enhancing the assessment or he may modify the assessment. He is also empowered to....
February 6, 2019 Case Laws Income Tax

Whether the advancement of money to the subsidiary can be said to be for the purpose of business? - Held Yes - the advancing of money to GVL for setting up of the power.....
February 6, 2019 Case Laws Income Tax

Revision u/s 263 - Deemed dividend addition u/s 2(22)(e) - Actual liability of the company has been transferred to the assessee which increases his liability and there......
February 6, 2019 Case Laws Income Tax

Adjustment made on account of provision of wealth tax and disallowance u/s 14A could not have been made by the AO while computing the book profit u/s 115JB, since such......
February 6, 2019 Case Laws Income Tax

Addition u/s 56 - difference amount of stamp duty value and purchase value - Whether such agriculture land falls in the definition of capital asset u/s 2(14) or whether.....
February 6, 2019 Case Laws Income Tax

Addition on account of purchase of data packages on the ground that the same amounts to deferred revenue expenditure - when the incurrence of such expenses are......
February 6, 2019 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - merely, doubting or pointing out some discrepancy is not the foundation for discarding the genuineness of the deposit or......
February 6, 2019 Case Laws Customs

Expiry of warehousing period - demand of customs duty foregone on capital goods - Mere technicalities, cannot overcome the obligations stipulated in law. The claims of......
February 6, 2019 Case Laws Customs

Classification of imported goods - Hard Disc Drives - The terms hard disk drive used in the notification has not been amplified either by adding “external” or “internal”....
February 6, 2019 Case Laws Service Tax

Supply of Tangible Goods Service - for transfer of right to use the goods, ownership is not mandatorily or necessarily required to be, as provided under the provisions......
February 6, 2019 Case Laws Central Excise

CENVAT Credit - inputs contained in export goods - in the Cenvat Credit Rules, 2004 in respect of export goods there is no condition stipulated that against the export,.....
February 6, 2019 Case Laws Central Excise

When the appellants themselves had informed the department regarding the omission to pay duty, the allegation of suppression is without any factual basis.
February 6, 2019 Case Laws Central Excise

Process amounting to manufacture - goods installed at site - test of movability - if the curtain wall/AWs, cladding are pulled down or dismantled, it would result in......
February 5, 2019 Case Laws Income Tax

Section 43D - applicability - cooperative bank - One way of looking at this amendment, can be that, the same is curative in nature and would, therefore, apply to pending....
February 5, 2019 Case Laws Income Tax

Addition made on account of gift - Gift received his brother-in-law - exemption u/s 56 - Instead of relative as provided by the statute “blood relative” has been......
February 5, 2019 Case Laws Income Tax

Levy of penalty under section 158BFA(2) is discretionary and not mandatory - Undoubtedly, there was some material found during the course of search and additional income....
February 5, 2019 Case Laws Income Tax

Denial of Exemption u/s 11 - the assessee is charging huge amounts for sponsorship fee from corporate against which it provides various types of advertisement services......
February 5, 2019 Case Laws Income Tax

TDS u/s 195 - services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the......
February 5, 2019 Case Laws Income Tax

Failure to deduct TDS - Once the assessee has capitalized the payment in question though the assessee has not deducted the tax at source on such payment, Section......
February 5, 2019 Case Laws Income Tax

Bogus LTCG - addition u/s 68 - exemption u/s 10(38) - SEBI has held that there is no adverse evidence or material that there was any violation of provision of PFUT......
February 5, 2019 Case Laws Income Tax

Additions u/s 69 - It is a deeming provision and addition is made on account of unaccounted income of the assessee for which source is not explained. Therefore, whether.....
February 5, 2019 Case Laws Income Tax

TDS u/s 195 - it is proved beyond doubt that the subsidiaries do not have any income chargeable to tax in India - AO directed to delete the disallowance made u/s......
February 5, 2019 Case Laws Customs

Validity of complaint filed for Offence u/s 135 of the Customs Act, 1962 - sanction and authorization for prosecution of public servant - omplainant, took its own time......
February 5, 2019 Case Laws Companies Law

Constitutional validity of Rule 3(2) of the Companies (Registered Valuers and Valuation) Rules, 2017 - making eligible only companies other than subsidiary companies,......
February 5, 2019 Case Laws FEMA

If the foreign exchange has been acquired by way of gift or inheritance then even in that situation the provision of section 4 shall not apply. The reserve bank has not.....
February 5, 2019 Case Laws Service Tax

The supervision of erection and commissioning cannot be equated with civil work of erection and commissioning or installation of plant and machinery. When the appellants....
February 5, 2019 Case Laws Service Tax

Refund of service tax - rejection on the ground that the input services are not used with the SEZ area and also that the input services are not used for authorized......
February 5, 2019 Case Laws Service Tax

GTA Service - appellant hired trucks owned by other persons on annual contract basis for transport of Readymix Concrete - the activity would not fall within the GTA Services.
February 5, 2019 Case Laws Service Tax

Rejection of refund claim of service tax - construction of Government buildings - Evidently, the notification No. 12/2012 & 25/2012 ceased to exist w.e.f. 01/04/2015.......
February 5, 2019 Case Laws Central Excise

The duty payable is only the amount which was mentioned in the invoice. It is only due to computer system the huge amount of excess as compared to the actual duty......
February 5, 2019 Case Laws Central Excise

Levy of penalty - delay in payment of cess - delay occurred due to financial hardships, the instalments due to the banks, payment of wages etc., There was no intention......
February 5, 2019 Case Laws Central Excise

CENVAT Credit - input services - The definition of input service has a 'means part' and an ‘inclusive part’. - The, phrase 'whether directly or indirectly, in or in......
February 5, 2019 Case Laws Indian Laws

Contempt of Court - Whenever any political matter comes to the Court and is decided, either way, political insinuations are attributed by unscrupulous persons/advocates.....
February 5, 2019 Case Laws Indian Laws

Vires of amended Rules 14-A, 14-B, 14-C and 14-D of the Rules of High Court of Madras, 1970 - the High Court and even this Court (SC) cannot take upon itself the......
February 5, 2019 Case Laws Indian Laws

Real ownership of property - Benami Property or not - purchase consideration was paid by two brothers but registered in the name of 5 members - Section 4 of Prohibition.....
February 4, 2019 Notifications GST

Entry in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees deleted.
February 4, 2019 Case Laws GST

Levy of IGST - removal of goods from the FTWZ unit - the goods are not to be subjected to IGST when bonded and the payment of integrated tax is to be effected when the......
February 4, 2019 Case Laws GST

Levy of IGST - removal of goods from the FTWZ unit - In the event the Applicant is exclusively conducting the activity described in their Application of exporting goods.....
February 4, 2019 Case Laws GST

Classification of goods - industrial grade Calcium Hydroxide of high purity of 86% and industrial grade Calcium oxide of high purity of 86% are rightly classifiable......
February 4, 2019 Case Laws GST

Classification of goods/services - classification has already been finalised at the supplier’s end who also happens to be manufacturer of the goods in question - HSN of.....
February 4, 2019 Case Laws GST

Classification of goods - Eucalyptus/ Polar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm - length and girth are not criteria......
February 4, 2019 Case Laws GST

The carry bags or shopping bags are covered in the Customs Tariff under CCTH 420222 depending on the material they are made up of. Shopping bags made of cotton are......
February 4, 2019 Case Laws GST

Pure service - Providing Inspection services in relation to Water Supply and Sewerage to Chennai Metro Water Supply and Sewerage Board (CMWSSB) - Benefit of exemption from GST allowed.
February 4, 2019 Case Laws GST

Works contract or not? - EPC Contract for electrical cable supply and laying work - the contract is not related to any original work and is in the nature of composite......

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

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

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

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A: Director Identification Number

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