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Highlights / Annotations / Catch Notes For February

Home Highlights February

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1 ....56 57 58 596061 62 63 64........ 120

February 20, 2019 Case Laws Income Tax

Disallowance u/s 40A(2) - payment of remuneration to whole time directors - Not disputed that the concerned directors are assessed to tax at the maximum rate of 30%. -......
February 20, 2019 Case Laws Income Tax

Reopening of assessment - A bare glance of the reasons recorded gives an impression that the reopening has been carried out on shallow reasonings which is not sustainable in law.
February 20, 2019 Case Laws Income Tax

Abnormal profit in SEZ unit - AO without any justification tried to make the addition considering the addition as income from non special economic zone business without.....
February 20, 2019 Case Laws Customs

Remission or abatement of duty - Damage of warehoused goods - appellants should have insured the goods to the extent of duty deferred in respect of the imported goods......
February 20, 2019 Case Laws Customs

Duty free import of goods under DEEC scheme - non-fulfillment of export obligation - appellant was a small time manufacturer and he has already closed down his business.....
February 20, 2019 Case Laws Customs

Licensing of import of Marble Blocks - The Notification not only provides for the scheme of licensing but allows the license to be issued subject to actual user......
February 20, 2019 Case Laws Companies Law

NCLT jurisdiction - disputes pertaining to transfer of equity shares - It is contended that, State Bank of India is not a Company registered under the provisions of......
February 20, 2019 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - The Adjudicating Authority seriously erred in declining to recognize Appellant as an ‘Operational Creditor’ and in arriving at.....
February 20, 2019 Case Laws Service Tax

Maintenance and Repair Services on containers - Merely because the assessee has outsourced the activity of washing and repair of containers to another, it cannot be said....
February 20, 2019 Case Laws Service Tax

Penalty u/s 78 - Tax collected but not paid - mere non-payment may not suffice to be clothed with the grave allegations as that of fraud and mis-representation unless......
February 20, 2019 Case Laws Service Tax

Transfer of credit - amalgamation - non-compliance with Rule 10 of the Cenvat Credit Rules - Inasmuch as the transfer of the unutilized credit has been done under the......
February 20, 2019 Case Laws Service Tax

Reversal of Cenvat Credit - such reversal can be even at the appellate stage and as such would amount to non availment of credit. The expiry of the period of filing the.....
February 20, 2019 Case Laws Central Excise

Once, there was no duty on the final goods cleared no question of any exemption available qua the goods manufactured in factory as a job work arises. Therefore,......
February 20, 2019 Case Laws VAT and Sales Tax

Classification of goods - Ayurvedic Medicine or Food supplement? - product is marketed through multi level marketing (MLM) - the literature clearly described the product....
February 20, 2019 Case Laws Indian Laws

Dishonor of Cheque - repayment of loan - section 138 of NI Act - There is no presumption that even if an accused fails to bring out his defence, he is still to be considered innocent.
February 19, 2019 Circulars DGFT

Export Policy of Red Sanders wood exclusively sourced from cultivation origin obtained from private land (including Pattaland) — Procedure to obtain export license
February 19, 2019 Case Laws GST

Input tax credit - time of supply vis-å-vis raising the tax invoice - when the credit will be available - input tax credit on goods so received shall be available to the....
February 19, 2019 Case Laws GST

Input tax credit - GST charged by the Contractor for hiring of buses for transportation of employees - GST charged by the Contractor for hiring of cars for......
February 19, 2019 Case Laws GST

Levy of CGST/SGST Act - merger of entities - merger of his proprietorship firm as a going concern with a private limited company - the same stands excluded from the......
February 19, 2019 Case Laws Income Tax

TP adjustment - without factoring in the difference in FAR, the comparison done by the TPO is not sustainable - there is no proper reason to apply CUP method, instead of....
February 19, 2019 Case Laws Income Tax

Nature of expenditure - forfeiture of advance of ₹ 7 crores - against purchase of property - once the parties to the transaction have accepted the forfeiture and......
February 19, 2019 Case Laws Income Tax

Chargeability to income-tax of incentives by way of refund of Excise Duty and Exemption of Sales Tax - nature of receipt - not taxable - Since the same is as capital receipt.
February 19, 2019 Case Laws Income Tax

Computation of capital gain on sale of a property - holding period - Even the provisions of sec.2(47)(v) & (vi) of the Act which defines what is “transfer” for the......
February 19, 2019 Case Laws Income Tax

Disallowance u/s 40A(3) - substantial amount towards expenditure (purchase of land) has been paid to various persons in cash - once the genuineness of the transaction is....
February 19, 2019 Case Laws Insolvency and Bankruptcy

The resolution plan of the concerned corporate debtor(s) has not been approved by requisite percent of voting share of the financial creditors; and in absence of any......
February 19, 2019 Case Laws Central Excise

Method of valuation - requirement to print MRP - Once the goods are specified by the Central Government in the Notification issued under Sub-Section (1) of Section 4A of....
February 19, 2019 Case Laws VAT and Sales Tax

Validity of Higher Rate of tax on Rectified Spirit - It cannot be said that the differential rate of tax made by the State is perverse. Specific reasons have been......
February 19, 2019 Case Laws VAT and Sales Tax

Rate of tax - Tendu leaves - There is serious error of interpretation has been committed by the learned Single Judge by treating the Tendu leaves as a minor forest......
February 18, 2019 Circulars GST

Relief for tax payment made, as CGST and SGST instead of IGST, for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July,......
February 18, 2019 Circulars GST

Failure to mention Place of Supply in the tax Invoice, in compliance of rule 46(n) of the CGST Rules, 2017, in case of inter- State supply, may attract penalty u/s 122 and 125
February 18, 2019 Circulars GST

Failure to mention details of inter-State supplies made to unregistered persons in FORM GSTR-3B and FORM GSTR-1 may attract penalty u/s 125
February 18, 2019 Case Laws GST

Input tax credit (ITC) - The warehouse being constructed is immovable property. The input tax credit is, therefore, not admissible on the inward supplies for......
February 18, 2019 Case Laws GST

Supply of goods after printing the Syllabus decided by the SCERT - supply of goods is involved i.e. 'supply of specified printed educational books', which is the......
February 18, 2019 Case Laws GST

Classification of goods - Sprayers made of Plastics - Sprayers are correctly classifiable under the HSN Code 84244100 - rate of tax is 18%
February 18, 2019 Case Laws GST

Classification of goods - Broom Stick made of plastics - the correct classification of the Plastic Broom-Stick is under heading 96032900 and classifiable as “Others” - taxable @5%
February 18, 2019 Case Laws GST

Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - Appellate authority dismissed the appeal Challenging the decision of the Advance....
February 18, 2019 Case Laws GST

Levy of GST - actionable claims or not - Even if it is admitted that there is a provisioning of service by the appellant to the end-customers, there cannot be any such......
February 18, 2019 Case Laws GST

Classification - the item cannot be called as part of “waste to energy plants/devices” in generalized manner, as it would depend upon in its actual use - this item......
February 18, 2019 Case Laws GST

Classification of supply - construction and guaranteed lease - since both these services are capable of being provided independent of each other, these cannot be......
February 18, 2019 Case Laws Income Tax

Prospective application of Black Money - the Act of 1961 does not impose a punishment of imprisonment while the Act of 2015 does. In such circumstances, it cannot be......
February 18, 2019 Case Laws Income Tax

Penalty u/s 271D and 271E - If loan in cash is taken once or twice, in exceptional exigencies, may be a ground for interference, but when the fact remains that a lender.....
February 18, 2019 Case Laws Income Tax

Depreciation on POS terminals - assessee was entitled to the depreciation at 60% on the ground that the equipment was akin to a computer
February 18, 2019 Case Laws Income Tax

Levy of penalty levied u/s 271(1)(c) - disallowance under section 40(a)(ia), does not amount to concealment of income - No penalty.
February 18, 2019 Case Laws Income Tax

Deduction u/s 80IC and deduction u/s 80IB denied - Mere initiation of proceedings u/s 148 of the Act to reopen the assessment of the past year cannot be understood to......
February 18, 2019 Case Laws Income Tax

Order u/s 254 (1) passed beyond the period of 90 days from the date of conclusions of its hearing - Since, in the present case, the order has been pronounced one day......
February 18, 2019 Case Laws Customs

The failure of the CESTAT to adjudicate the petitioners’ appeal, in the opinion of this Court, is inexplicable. - The CESTAT’s approach of ‘washing its hands’ of the......
February 18, 2019 Case Laws Customs

Valuation of imported goods - automobile motor parts - The reliance cannot be placed on the same contemporary price after such a long period.
February 18, 2019 Case Laws Money Laundering

Attachment orders under PMLA - Two different enactments, i.e., the PMLA, 2002 and the I and B Code provide two different hierarchies of functionaries to decide the......
February 18, 2019 Case Laws Service Tax

CENVAT credit - input services - Banking company - The amount of 50% of the available credit in a month, required to be paid under Rule 6(3B) of CCR,2004 by the......
February 18, 2019 Case Laws Service Tax

Works contract services provided to various departments of Govt. of Uttar Pradesh - When the legislation itself has legislated for the refund of Service Tax in terms of.....

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

F: ITC Issue in case of Acqusition of Company in Insolvency

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