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Highlights / Annotations / Catch Notes For February

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1 ....63 64 65 666768 69 70 71........ 120

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
February 1, 2019 News Indian Laws

Highlights of Interim Budget 2019-20
February 1, 2019 News Indian Laws

BUDGET SUMMARY WITH MAJOR HIGHLIGHTS OF THE INTERIM BUDGET 2019-20
February 1, 2019 News Indian Laws

Rationalization of customs duty and procedures to give boost to “Make in India” initiative RFID technology to be used to improve export logistics
February 1, 2019 News Indian Laws

Tax collections increased from ₹ 6.38 Lakh Crore in year 2013-14 to almost ₹ 12 Lakh Crore this year 80% growth in tax base; number of returns filed......
February 1, 2019 News Indian Laws

GST, the biggest taxation reform, led to increase in tax base, higher collections and ease of trade Rates continuously reduced providing relief of about ₹ 80,000......
February 1, 2019 News Indian Laws

FM: India now 6th largest economy in the world with high growth Fiscal deficit down to 3.4%; average inflation 4.6% FDI of USD 239 BN in five years Banks recover ₹....
February 1, 2019 News Indian Laws

Government Unveils vision for the Next Decade
February 1, 2019 News Indian Laws

Government takes several measures to strength then msmes Gem platform extended to all CPSES Government undertakings to procure a fixed proportion of materials from women owned SMEs
February 1, 2019 News Indian Laws

Highest Ever Growth Of 42% Recorded in Minimum Wages of Labours during last 5 years
February 1, 2019 News Indian Laws

Government proposes to launch mega pension yojana 'Pradhan Mantri Shram-Yogi Maandhan' for unorganised sector workers with monthly income upto rs. 15,000; 10 Crore......
February 1, 2019 News Indian Laws

KEY TO BUDGET DOCUMENTS - BUDGET 2019-2020
February 1, 2019 News Indian Laws

Interim Budget 2019-2020 - Speech of Piyush Goyal
February 1, 2019 Notifications FEMA

Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) (Amendment) Regulations, 2019
February 1, 2019 Act Rules Income Tax

Budget 2019 - There is no change in tax slabs of income tax for individuals - The benefit of exemption is available to individuals only if his "total income" is not......
February 1, 2019 Case Laws Income Tax

Revision u/s 263 - agricultural activity - Seeds cannot be produced without basic agricultural activities. The assessee has sold the seeds and must have carried out the.....
February 1, 2019 Case Laws Income Tax

Once assessee has filed all the details and the audit report and has given explanation with regard to each and every entry of the trading account including expenses......
February 1, 2019 Case Laws Income Tax

Penalty u/s 271FA - assessee responded to the notice by furnishing the ‘Nil’ transactions - in the absence of reportable transaction, the assessee is not obliged to file....
February 1, 2019 Case Laws Income Tax

Addition u/s 69A - sale of residential property - receipt in cash against sale of property and refund by way of cheque when transaction failed - we agree with the......
February 1, 2019 Case Laws Income Tax

Rate of depreciation on software - @25% or @60% - computer included computer software. Note 7 of the Appendix, defines computer software as any computer programme......
February 1, 2019 Case Laws Customs

Evasion of ADD - imports of Ceftriaxone Sodium Sterile - the chemical formula was declared instead of the chemical name only to trick the assessment system and to evade.....
February 1, 2019 Case Laws Service Tax

Reverse charge mechanism - Recipient of service - It was not available to the appellant to make suo moto adjustments about the claims of the reinsurer, the scheme of......
February 1, 2019 Case Laws Service Tax

Classification of service - dealer commission - the assessee is neither acting on behalf of dealer nor providing any service to dealer. Therefore, the assessee......
February 1, 2019 Case Laws Service Tax

Penalty u/s 76 and 77 of FA - non-discharge of service tax liability in spite of having collected the same from the service recipient - since there was reasonable cause.....
February 1, 2019 Case Laws Service Tax

Pre-deposit is a mandatory requirement for admission of appeal and not for its dismissal after the appeal has been admitted, heard and taken up for orders - the......
February 1, 2019 Case Laws Service Tax

Penalty u/s 78 of FA - the intention of the appellant to evade tax is understood form its very conduct of non-filing of periodic returns and even not answering to the......
February 1, 2019 Case Laws Service Tax

Suo-moto adjustment of excess service tax paid - If the assessee has made excess payment, the same can be adjusted towards the liability for subsequent months. The......
February 1, 2019 Case Laws Service Tax

Refund of service tax paid - export of services - place of supply - The destination of provision of service is to be considered on the basis of the place of consumption.....
February 1, 2019 Case Laws Service Tax

Classification of services - credit card services or not - the amount received by the appellant does not qualify as credit card services that when acquiring bank has......
February 1, 2019 Case Laws Central Excise

CENVAT Credit - exempt goods or not - waste and scrap of batteries - There was absolutely no proposal to demand the Credit attributable to the inputs involved in the......
February 1, 2019 Case Laws Central Excise

Refund of CENVAT Credit - High Sea Sale - trading activity - credit was reversed to buy peace - There is no evidence to show that common input services have been used......
February 1, 2019 Case Laws Central Excise

CENVAT Credit - service tax under RCM on warehousing and logistics support services taken in Spain - clarifactory circular cannot have overwriting effect against......
February 1, 2019 Case Laws Central Excise

CENVAT Credit - when finished products are exported, AVCL would not be making any gain by indulging in such fraudulent availment of credit, as they cannot use such......
February 1, 2019 Case Laws Indian Laws

Dishonor of Cheque - A presumption arises from the act of issuance of cheque that it was “for the discharge in whole or in part, of” a debt or other liability and in......
February 28, 2018 Case Laws Income Tax

Provision for doubtful overdue installments under hire purchase finance agreements - the party to be given an opportunity to establish its claim - adjustment by way of......
February 28, 2018 Case Laws Income Tax

Capital gains - Transfer of Property - selection of assessment year - capital gains would be taxable in the year in which such transactions were entered into, even if......
February 28, 2018 Case Laws Income Tax

Deemed income u/s 56(2) - consideration for issue of shares that exceeds the face value of such shares - redeemable non-cumulative preference shares (RNCPS) - RNCPS......
February 28, 2018 Case Laws Income Tax

Deemed income u/s 56(2) - consideration for issue of shares that exceeds the face value of such shares - determination of fair market value - tax has to be factored......
February 28, 2018 Case Laws Income Tax

Exemption u/s 11 and 12 - Educational institution - charging fees from the students - as per CIT(A), since sources of income are students, therefore, students cannot be.....
February 28, 2018 Case Laws Service Tax

Business Support Services - testing and analysis of newly developed drugs on human participants - The claims of the appellant are that these are clinical trial......
February 28, 2018 Case Laws Service Tax

Business Auxiliary Services - consideration received as a percentage of commission for the services rendered to ICICI Bank - the appellants are in fact engaged in......
February 28, 2018 Case Laws Service Tax

Levy of service tax - Debit entries made in the books for deployment of Officers - SNC, Canada cannot be categorized as a manpower recruitment or supply agency while......
February 28, 2018 Case Laws Service Tax

CENVAT credit - service tax paid on installation and commissioning services provided by various service providers at the site on installation of their DG sets - they are....

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

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

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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