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Highlights / Annotations / Catch Notes For February of 2019

Home Highlights February February 2019 Year 2019

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Showing 51 to 100 of 583 Records

123 4 5 6........ 12

February 27, 2019 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - outstanding operational debt - it is required for the applicant/Operational Creditor to specify as to the date from which the debt fell......
February 27, 2019 Case Laws Service Tax

High Court has committed error in entertaining the writ petition under Article 226 of Constitution of India at the stage of show cause notices.
February 27, 2019 Case Laws Service Tax

Commercial Training or Coaching or not - 1 year graduate Marine Engineering Training - the certificates issued are the ones recognised in law and hence, the courses......
February 27, 2019 Case Laws Service Tax

Levy of service tax - amount received in advance - the amount of advance has been reflected in the revised return - Revenue is not justified in alleging suppression for.....
February 27, 2019 Case Laws Service Tax

Interest on delayed payment - no demand has been raised in the show cause notice - SCN issued to demand only interest amount - Admittedly, there is delay in payment of......
February 27, 2019 Case Laws Central Excise

CENVAT Credit - service tax paid on GTA - as the ownership of the goods remained with the Appellants till the goods reached to the customer’s doorstep and the freight......
February 27, 2019 Case Laws Central Excise

Excisability/movability - DG sets - immovable property or not - The duty has been demanded on the clearance of goods from the premises of the appellants and not on the......
February 27, 2019 Case Laws Central Excise

CENVAT Credit - when LDPE pipes are not cleared for agricultural and horticultural purposes, appellant’s claim that these products are liable to Central Excise Duty as......
February 27, 2019 Case Laws Central Excise

Jurisdiction - power of proper officer to issue demand notice - the investigation carried out by Pune-II Commissionerate and also the reply has been filed by the......
February 27, 2019 Case Laws Central Excise

Valuation - interconnected undertakings - related party transaction - The finding that the two not being ‘interconnected’ with consequent exclusion from liability to......
February 27, 2019 Case Laws Income Tax

Redemption fine payable for irregularities or illegalities committed in the process of importing the goods. is nature of penalty paid for the infraction of law - not......
February 27, 2019 Case Laws Income Tax

Assessment proceedings u/s 153C against assessee will survive if AO is capable of generating satisfaction for issuing notice u/s 153C even if authorization of search u/s....
February 27, 2019 Case Laws Income Tax

Section 80IA(4)(ii) - deduction available to franchisees of basic Telecom Services Providers is also are putting EPEX system i.e. to install, maintain and operate in......
February 27, 2019 Case Laws Income Tax

Deduction u/s. 10AA - SEZ unit - Trading activity in diamond and gold jewellery to be considered as service activity or not - benefit of exemption allowed.
February 27, 2019 Case Laws Income Tax

Deferred revenue income - Capital Contribution from the members for setting of effluent - spread the capital contribution received over a period of five years beginning.....
February 27, 2019 Case Laws Income Tax

Claim of deduction u/s. 80IA - Condition to employ more than ten persons - Just because such persons, were not regular employees of the assessee, would not mean that......
February 27, 2019 Case Laws Income Tax

Revision u/s 263 - Section 41(1) - Cessation or remission of liability - trade creditors transferred to capital accounts of the partners of the firm - AO has made......
February 27, 2019 Case Laws Income Tax

Outstanding creditors - cessation/ remission of liability u/s 41(1) - no amount stands paid to the creditors – they were introducing their own money - additions confirmed.
February 27, 2019 Case Laws Income Tax

Receipt of interest from the income tax dept on the excess TDS deducted - such interest is liable to be assessed as “Income from other Sources” and not under the head......
February 26, 2019 Circulars DGFT

Amendment of Para 2.54 (d) (v)iv in Handbook of Procedures, 2015-2020 - Mundra Port is included as seventh sea port where PSIC is not required in case of metallic scrap.....
February 26, 2019 Notifications SEBI

Securities and Exchange Board of India (Stock Brokers and Sub-Brokers) (Amendment) Regulations, 2002.
February 26, 2019 Case Laws Income Tax

TDS u/s 194C OR 194J - Payments made towards call centre expenses - the contract between the assessee and these two entities was in the nature of a 'works contract' and.....
February 26, 2019 Case Laws Income Tax

TDS u/s 192 OR 194J - payment to Hospital Based Consultants (HBCs) / Doctors - Employee employer relationship exists or not - TDS was rightly deducted u/s 194J.
February 26, 2019 Case Laws GST

Attachment of bank accounts - input tax credit - considering the amount paid by reversing input tax credit, the interest of the Revenue is sufficiently secured.......
February 26, 2019 Case Laws Customs

Paragraph 4.14 of the Foreign Trade Policy whereby a condition of pre-import has been put for availing the benefit of exemption from levy of integrated tax and GST......
February 26, 2019 Case Laws Income Tax

Short term capital gain - value of consideration in kind - transfer u/s 2(47) - the right to receive consideration in kind is not marred by any contingency - additions confirmed.
February 26, 2019 Case Laws Income Tax

Addition u/s 68 - Parties failed to respond to the summons - The issue of share premium raised by the revenue in the assessment order to doubt the genuineness of share......
February 26, 2019 Case Laws Income Tax

Disallowance of expense of forfeited advance for purchase of land - the loss was made in the ordinary course of real estate business of assessee and was also incidental.....
February 26, 2019 Case Laws Income Tax

Bogus LTCG - penny stock - The transactions were all through account payee cheques and reflected in the books of accounts. - In absence of any finding specifically......
February 26, 2019 Case Laws Income Tax

Revision u/s 263 - Explanation 2 to section 263 (Deeming erroneous order) is applicable only when there is no enquiry made by the Assessing Officer.
February 26, 2019 Case Laws Service Tax

Refund of Service Tax erroneously under Reverse Charge Mechanism - unjust enrichment - the service tax is supposed to be treated as deposit as there is no sanctioned......
February 26, 2019 Case Laws Income Tax

For applicability of Section 44BB, it is necessary that the vessels given on hire by the Assessee are shown to be fitted with necessary equipments, and having the......
February 26, 2019 Case Laws Service Tax

Refund claim including interest - service tax paid on non taxable services - even though there is no specific provision in the Section 102 but once service tax is not......
February 26, 2019 Case Laws Central Excise

SSI Exemption - use of same brand name - All the assessees become owner of Vivek brand, accordingly it cannot be said that any of the assessees against when demand was......
February 26, 2019 Case Laws Income Tax

Prior period expenditure cannot be disallowed simply by observing that it is not ascertainable whether this expenditure was incurred for earning a particular receipts......
February 26, 2019 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - sourcing of investment from borrowed funds or own funds - investment is taken as stock-in-trade - ex-parte order - additions confirmed.
February 26, 2019 Case Laws Income Tax

Capital gain on conversion of capital asset into stock in trade is payable only in the year in which the assessee ultimately sells such stock in trade.
February 25, 2019 Case Laws Income Tax

Comparability of an international transaction with an uncontrolled transaction shall be judged with (a) the specific characteristics of the property transferred or......
February 25, 2019 Case Laws Income Tax

Additions u/s 69 - difference between the actual consumption of raw material vis-àvis standard consumption prescribed under the Exim Input-Output Norms - CIT(A) was......
February 25, 2019 Notifications Income Tax

U/s 138 (1) of IT Act 1961 Central Government specifies Joint Secretary (PMAY), Ministry of Housing and Urban Affairs
February 25, 2019 Case Laws Indian Laws

Condonation of delay of 721 days in filing appeal - explanation offered in support of condonation of delay was that the then advocate had not informed the respondent......
February 25, 2019 Case Laws Customs

Limit for import of RPC for the manufacture of CPC - There is no reason for the respondents to adjust the RPC imported prior to 30.08.2018 against the allocation for the....
February 25, 2019 Case Laws VAT and Sales Tax

Classification - Substation Equipments - part of “Solar Power Generating System” or not - Once the entry includes “Solar Power Project”, all the material equipments used....
February 25, 2019 Case Laws Central Excise

Process amounting to manufacture or not - The ink was procured and refilled in the containers and labelled and cleared as such - There is no change in the essential......
February 25, 2019 Case Laws Service Tax

Cable operator service - the signal provided by the MSO to the appellant is an input services for the appellants - the service tax paid by the MSO is available as cenvat....
February 25, 2019 Case Laws Service Tax

Branded service or not - Cable operator service - SSI Exemption - the appellants are not providing any branded service to the subscribers therefore, the appellants are......
February 25, 2019 Case Laws Central Excise

Excisability - waste - bagasse - the duty demand made against such sale of surplus electricity manufactured through waste product is not sustainable in law.
February 25, 2019 Case Laws Service Tax

Reversal of CENVAT Credit - The formula prescribed in Rule 6(3A) also uses the word “exempted services” and is not qualified by saying exempted services as well as that.....
February 25, 2019 Case Laws Customs

Revocation of CHA License - Any person who has been assigned the duty under provisions of law and found manipulating the same is liable to punishment. However the......
February 25, 2019 Case Laws Central Excise

Refund claim - Rule 5 of CCR, 2004 - Section 11B will be applicable - Relevant date for purpose of limitation in respect of refund claims filed under Rule 5, will be the....

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