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Highlights / Annotations / Catch Notes For February of 2019

Home Highlights February February 2019 Year 2019

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Showing 501 to 550 of 583 Records

1 ....7 8 9 101112

February 4, 2019 Case Laws Income Tax

Cancellation of Registration u/s 12AA - charitable activity - bogus donation - the High Court has committed error in entertaining the appeal against the remand order......
February 4, 2019 Case Laws Income Tax

Application u/s 119(2)(b) - condoning the delay in filing a refund application - there can not necessarily be independent proof or material to establish that the auditor....
February 4, 2019 Case Laws Income Tax

Undisclosed stock - addition based on statement taken in search - treating the book value of goods approximately at 40 percent of the MRP cannot be said to be an......
February 4, 2019 Case Laws Income Tax

Waiver of interest for non payment of advance tax - the petitioner's case falls under Para 2(c) of the Notification, the respondent is directed to waive the entire......
February 4, 2019 Case Laws Income Tax

Exemption u/s 11 & 12 - property purchased in the name of chairman - the property in question has not only been used for residential purpose of the Chairman of the......
February 4, 2019 Case Laws Income Tax

Penalty u/s. 271D - trade advances received for the purpose of supply of goods dealt by the assessee - cannot be characterized as loan or deposit - Such trade advances......
February 4, 2019 Case Laws Income Tax

Since the cost of purchase is treated as investment in land, the assessee is allowed to carry forward the unsold value of land as closing stock - The assessee cannot......
February 4, 2019 Case Laws Income Tax

Claim for estimating income / deemed income u/s 44AD on remuneration and interest received from firms - the intention was to help small business to comply with the......
February 4, 2019 Case Laws Income Tax

Penalty levied u/s 271B - treatment of unaccounted sale as the turnover - requirement of audit u/s 44AB - the documents relied upon by the A.O. are neither the part of......
February 4, 2019 Case Laws Income Tax

Exemption u/s 54 - LTCG - Since the construction was admittedly in progress, it may not be fit for human habitation as claimed by the Revenue authorities. But, the fact.....
February 4, 2019 Case Laws Income Tax

Levy of penalty u/s 272A(1)(c) - failure to comply with summons u/s 131(1A) - no reasonable cause for non-compliance to the notice issued u/s 133(6) - in absence of any.....
February 4, 2019 Case Laws Income Tax

Reopening of assessment - addition u/s 68 - The assessee has miserably failed to discharge the onus that lay on her by section 68 of the Act. The creditworthiness of the....
February 4, 2019 Case Laws Customs

Classification of imported goods - Parts of E-Rikshaws - General interpretative rules of classification under customs cannot be read into any other statute including the....
February 4, 2019 Case Laws Customs

Classification of imported goods - parts of E-Rikshaws - E-Rickshaw is clearly a motor vehicle; but the three parts in question, even though being substantial components....
February 4, 2019 Case Laws Customs

Exemption to Additional Customs Duty on Aviation Turbine Fuel (ATF) - there is no such indication in the notification - General Rules of Interpretation cannot at all be.....
February 4, 2019 Case Laws Customs

Classification of imported goods - Raw Jute cutting grade imported by the appellant from Bangladesh through LCS Petrapole - to be classified as raw jute cutting grade......
February 4, 2019 Case Laws Service Tax

Attachment of petitioner's Bank Account - service tax liability not determined - Without adjudication, no steps for coercive recovery u/s 87 of the Finance Act can be......
February 4, 2019 Case Laws Service Tax

Business Auxiliary Services - amount collected as co-loaders from other courier agencies - It cannot be said that the service has been rendered on behalf of the courier.....
February 4, 2019 Case Laws Central Excise

Amount paid on direction of Department - they have not paid any interest on the amount paid - Therefore, all conditions of Section 11A(2B) have not been fulfilled and......
February 4, 2019 Case Laws VAT and Sales Tax

Valuation - inclusion of discount in assessable value - Either the Assessing Officer could have added on the discount to the returned turnover or taxed the estimated......
February 2, 2019 Notifications GST

Interest receipt or discount on deposits, loans or advances, which is exempted, shall not be considered for computing aggregate turnover in order to determine......
February 2, 2019 Case Laws GST

Intermediary services - pure and mere promotion and marketing services - The service of facilitating a supply of goods between the Principal and the customers is......
February 2, 2019 Case Laws GST

Naturally bundled services - the question of being naturally bundled does not arise for the reason that every promotional activity with prospective customer does not......
February 2, 2019 Case Laws GST

Detention of vehicle along with goods - When the writ petitioner is a registered dealer, when the tax in respect of the goods have already been remitted and when the......
February 2, 2019 Case Laws GST

Jurisdiction to detain the goods - The squad officer can intercept the goods, detain them for the purpose of preparing the relevant papers for effective transmission to.....
February 2, 2019 Case Laws GST

Jurisdiction to detain the goods - HC uphold the power of Assistant state tax officer to call upon the person in charge of the conveyance to produce the documents in......
February 2, 2019 Case Laws GST

Jurisdiction to detain the goods - Commissioner directed to issue a circular to all the inspecting squad officers in Tamil Nadu not to detain goods or vehicles where......
February 2, 2019 Case Laws Income Tax

TDS u/s 194C - we cannot absolve the assessee from the liability to deduct tax at source merely on the ground of there existing no written contract.
February 2, 2019 Case Laws Income Tax

LTCG - Section 54 does not lay down that the construction of the new house must taken after the sale of the old residential house or that the sale proceeds of the old......
February 2, 2019 Case Laws Income Tax

Addition u/s 68 - enhancement u/s 251(1)(a) by CIT-A - CIT(A) is not competent to enhance the assessment taking an income which income was not considered expressly or by....
February 2, 2019 Case Laws Income Tax

TDS u/s 194H - How the said incentive has been treated to be as ‘commission’ is not clear, because once assessee has said that the incentive given to his ex employee was....
February 2, 2019 Case Laws Income Tax

MAT computation - re-computation of book profit u/s 115JB - since the assessee has not routed the benefit got out of onetime settlement of loan from the banks through......
February 2, 2019 Case Laws Income Tax

Addition towards share premium u/s 68 - The definition of income as provided under section 2(24) at the relevant time did not define as income any consideration received....
February 2, 2019 Case Laws Customs

Jurisdiction - power to issue SCN - the Additional Director General of DRI is also a proper officer to perform functions in connection with the various provisions of the Customs Act.
February 2, 2019 Case Laws Service Tax

Valuation - inclusion of expenses and salaries paid to the Security Guards and the statutory payments like contributions to ESI and EPF in gross value - Vires of Section....
February 2, 2019 Case Laws Service Tax

Levy of service tax - photography service - Merely because the appellant does not have a studio or has own industry not registered as commercial concern would not take......
February 2, 2019 Case Laws Service Tax

Extended period of limitation - apart from a bald allegation that appellant suppressed facts there is no positive act on the part of appellant brought out in show cause.....
February 2, 2019 Case Laws Central Excise

CENVAT Credit - input services - Outward Goods Transportation Service (from factory to customers, from railway siding to godown and from godown to customers) - October,.....
February 2, 2019 Case Laws Central Excise

100% EOU - appellant is required to pay customs duty as calculated by the authorities on the inputs consumed for manufacturing of final products which were cleared......
February 2, 2019 Case Laws Central Excise

Supply against International Competitive Bidding - benefit of N/N. 6/2006-CE - exemption cannot be denied for the reason that sub-contractor did not take part in......
February 2, 2019 Case Laws Central Excise

Refund of accumulated / unutilized CENVAT credit - closure of manufacturing activity - even though there is no provision for grant of refund on account of closure of......
February 2, 2019 Case Laws Central Excise

CENVAT Credit - input services - Travel Service - it is for the Revenue to prove that the same were used for the personal use/consumption of the employees for which......
February 1, 2019 Case Laws GST

Classification - Power Bank - the principal function of the said Power Bank remains the same i.e storing and supplying of electric energy and ‘hence the said product......
February 1, 2019 Case Laws GST

Composite supply or principal supply? - supply of books by CHHATTISGARH TEXT BOOK CORPORATION as per instruction of School Education Department CG after printing the......
February 1, 2019 Case Laws GST

Exempted supply or not - supply of services to Solid waste management, Garbage Collection, Disposal, Water Supply, Cleaning of Colony - Pure Services - Chhattisgarh......
February 1, 2019 Case Laws GST

Whether recovery of Parents Health Insurance expenses from employee in respect of the insurance provided by the Applicant amounts to “supply of service” - Held No -......
February 1, 2019 Case Laws GST

Input tax credit - GST paid for hotel stay in case of rent free hotel accommodation provided to employees of the Applicant - ITC is not available in view of section 17(5)(g)
February 1, 2019 Case Laws Income Tax

Settlement commission order - Chairman and the Vice Chairman of a Settlement Commission are appointed from amongst serving Chief Commissioners or Principal Chief......
February 1, 2019 Case Laws Income Tax

Revision u/s 263 - Deduction u/s 80IC - Since, AO had not expressed any view in that behalf as is discernible from the assessment order, revision order sustained.
February 1, 2019 News Indian Laws

Budget 2019-2020 - Interim

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

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