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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

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February 27, 2019 Case Laws Insolvency and Bankruptcy Tri

Operational Creditor's Petition Dismissed Due to Missing Debt Due Date in Part-IV of Insolvency Application.
February 27, 2019 Case Laws Service Tax SC

High Court Mistakenly Accepted Writ Petition at Show Cause Notice Stage Under Article 226 of Indian Constitution.
February 27, 2019 Case Laws Service Tax AT

Graduate Marine Engineering Training Exempt from Service Tax Due to Legal Recognition of Certificates Issued.
February 27, 2019 Case Laws Service Tax AT

Service Tax Levy on Advance Payments: Extended Limitation Period Unjustified Due to Proper Reporting in Revised Return.
February 27, 2019 Case Laws Service Tax AT

Show Cause Notice Demands Interest on Delayed Service Tax Without Principal Tax Demand; Interest Linked to Duty Liability.
February 27, 2019 Case Laws Central Excise AT

Appellants Qualify for CENVAT Credit on Service Tax for Outward Freight Due to Ownership and Cost Responsibilities.
February 27, 2019 Case Laws Central Excise AT

Demand Confirmed: DG Sets Deemed Movable, Excise Duty Applicable on Goods Clearance, Not Erection.
February 27, 2019 Case Laws Central Excise AT

CENVAT Credit Valid for LDPE Pipes Not Cleared for Agriculture; Subject to Central Excise Duty, Claim Allowed.
February 27, 2019 Case Laws Central Excise AT

Pune-II Commissionerate Investigation Validates Show Cause Notice Issued by Additional Commissioner, Confirms Jurisdiction and Authority.
February 27, 2019 Case Laws Central Excise AT

Entities Not "Interconnected Undertakings," Excluded from Duty Liability Under Central Excise Rules.
February 27, 2019 Case Laws Income Tax HC

Redemption fines for illegal import activities aren't deductible business expenses under Income Tax Act Section 37.
February 27, 2019 Case Laws Income Tax HC

Section 153C Proceedings Valid if Assessing Officer Satisfies Notice Requirements, Despite Invalid Search Authorization u/s 132.
February 27, 2019 Case Laws Income Tax AT

Telecom Franchisees Eligible for Tax Deductions u/s 80IA(4)(ii) for Infrastructure Operations Like EPABX Installation.
February 27, 2019 Case Laws Income Tax AT

Section 10AA: Trading Diamonds and Gold Jewelry in SEZ Qualifies as Service Activity, Eligible for Tax Deduction.
February 27, 2019 Case Laws Income Tax AT

Capital Contributions for Effluent Systems Taxable Over Five Years; One-Fifth Taxed Annually Starting Initial Receipt Year.
February 27, 2019 Case Laws Income Tax AT

Deduction Claim u/s 80IA Needs Over Ten Employees; Regular Employment Status Not Required for New Projects.
February 27, 2019 Case Laws Income Tax AT

Revision u/s 263 Dismissed: AO's Sufficient Inquiry on Liability Cessation u/s 41(1) Affirmed.
February 27, 2019 Case Laws Income Tax AT

Creditors' Liabilities u/s 41(1): No Payments Made, Creditors Reintroduce Own Money Leading to Confirmed Additions.
February 27, 2019 Case Laws Income Tax AT

Interest on Excess TDS Classified as "Income from Other Sources," Not Business Profits, Affects Tax Treatment.
February 26, 2019 Circulars DGFT

Mundra Port Added as Seventh Sea Port Exempt from Pre-Shipment Inspection Certificate for Safe Metallic Scrap Imports.
February 26, 2019 Notifications SEBI

SEBI Amends Regulations for Stock Brokers to Boost Transparency, Accountability, and Efficiency in Securities Market Operations.
February 26, 2019 Case Laws Income Tax HC

Taxpayer Correctly Applies TDS for Call Centre Expenses u/s 194C; Contract Classified as 'Works Contract'.
February 26, 2019 Case Laws Income Tax HC

Court Rules Hospital Payments to Consultants Subject to TDS u/s 194J, No Employer-Employee Relationship Found.
February 26, 2019 Case Laws GST HC

Court Rules Provisional Attachment of Bank Accounts Unjustified; Revenue Interest Secured by Reversed Input Tax Credit.
February 26, 2019 Case Laws Customs HC

Pre-import condition for tax exemption in Foreign Trade Policy 2015-2020 declared invalid and ultra vires.
February 26, 2019 Case Laws Income Tax AT

Short-term capital gains assessed for consideration received in kind under Income Tax Act, section 2(47), confirmed as valid.
February 26, 2019 Case Laws Income Tax AT

Section 68: Share Capital Genuineness Questioned; Assessee Not Penalized Due to Lack of Summons Response Request.
February 26, 2019 Case Laws Income Tax AT

Forfeited advance for land purchase recognized as business loss, expense claim allowed in real estate case.
February 26, 2019 Case Laws Income Tax AT

Assessee Cleared of Misconduct Allegations in Penny Stock LTCG Case; No Specific Findings in Report.
February 26, 2019 Case Laws Income Tax AT

Explanation 2 to Section 263: Order is erroneous if Assessing Officer fails to conduct any enquiry.
February 26, 2019 Case Laws Service Tax AT

Refund of Service Tax Paid Under Reverse Charge Allowed; Treated as Deposit, Not Taxable per Section 265.
February 26, 2019 Case Laws Income Tax AT

Section 44BB: Vessels Must Have Tools and Tech for Mineral Oil Exploration, Extraction, or Production.
February 26, 2019 Case Laws Service Tax AT

Refund of Service Tax and Interest Approved Despite Lack of Specific Provision in Section 102 for Non-Taxable Services.
February 26, 2019 Case Laws Central Excise AT

Assessees recognized as Vivek brand owners; SSI exemption applicable, brand name usage demand unjustified.
February 26, 2019 Case Laws Income Tax AT

Prior Period Expenditure Not Disallowed Due to Uncertainty in Relation to Specific Prior Period Income Receipts.
February 26, 2019 Case Laws Income Tax AT

Tax Case: Court Confirms Additions u/s 14A and Rule 8D; Examines Source of Funds for Investments.
February 26, 2019 Case Laws Income Tax AT

Capital gains tax on capital asset conversion to stock-in-trade is due only when the stock is sold.
February 25, 2019 Case Laws Income Tax AT

Assessing International Transaction Comparability: Key Factors Include Property Characteristics, Functions, Assets, and Risks Involved.
February 25, 2019 Case Laws Income Tax AT

Dispute Over Section 69 Additions Due to Raw Material Use Discrepancies Against Exim Input-Output Norms.
February 25, 2019 Notifications Income Tax

Joint Secretary in Housing Ministry Gains Powers for PMAY Under Income Tax Act Section 138(1.
February 25, 2019 Case Laws Indian Laws SC

High Court's decision to condone 721-day appeal delay due to advocate's oversight challenged for insufficient justification.
February 25, 2019 Case Laws Customs HC

Imported RPC Received Before Aug 30, 2018, Should Not Be Adjusted Against Second Half FY 2018-19 Allocation.
February 25, 2019 Case Laws VAT and Sales Tax HC

Substation Equipment Classified as Part of "Solar Power Generating System" for Tax Exemption on VAT and Sales Tax.
February 25, 2019 Case Laws Central Excise AT

Ink Refilling and Labeling Not Manufacturing, No Excise Duty Under Central Excise Laws, Credit Reversal Applies.
February 25, 2019 Case Laws Service Tax AT

MSO Signal Classified as Input Service; Appellant Can Claim CENVAT Credit for Service Tax Paid by MSO.
February 25, 2019 Case Laws Service Tax AT

Cable Operators Qualify for SSI Exemption Under Notification No. 6/2005-ST, Avoiding Service Tax on Unbranded Services.
February 25, 2019 Case Laws Central Excise AT

Court Rules Duty Demand on Surplus Electricity from Bagasse Waste is Unsustainable.
February 25, 2019 Case Laws Service Tax AT

Rule 6(3A) CENVAT Credit Reversal: Only Wholly Exempt Services Count, Partial Exemptions Excluded.
February 25, 2019 Case Laws Customs AT

Customs Handling Agent's License Revocation Overturned Due to Disproportionate Punishment; Penalty Imposed for Duty Manipulation.
February 25, 2019 Case Laws Central Excise AT

Refund Claims Timing: Section 11B and Rule 5 Clarify Limitation Period for Exported Goods Under Central Excise.

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