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Highlights / Annotations / Catch Notes For March of 2019

Home Highlights March March 2019 Year 2019

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Showing 1 to 50 of 710 Records

12 3 4 5........ 15

March 30, 2019 Act Rules GST

Notice and order for demand of amounts payable under the Act. - Rule 142 of the Central Goods and Services Tax Rules, 2017 as amended
March 30, 2019 Act Rules GST

Assessment in certain cases - Rule 100 of the Central Goods and Services Tax Rules, 2017 as amended.
March 30, 2019 Act Rules GST

Order of utilization of input tax credit - Rule 88A of the Central Goods and Services Tax Rules, 2017 - New Rule
March 30, 2019 Act Rules GST

Reversal of ITC in respect of Capital Goods in certain cases - Manner of determination of input tax credit - Rule 43 of the Central Goods and Services Tax Rules, 2017 as amended.
March 30, 2019 Act Rules GST

Reversal of ITC in respect of inputs or input services in certain cases - Manner of determination of input tax credit - Rule 42 of the Central Goods and Services Tax......
March 30, 2019 Act Rules GST

Determination of Value of Assets - Transfer of credit on sale, merger, amalgamation, lease or transfer of a business - Rule 41 of the Central Goods and Services Tax......
March 30, 2019 Circulars Customs

Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory
March 30, 2019 Case Laws GST

Benefit to training partner approved by NSDC in entry no. 69 under exemption Notification No. 12/2017-Central Tax (Rate) is services in relation to the schemes run by......
March 30, 2019 Notifications GST

Application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate)
March 30, 2019 Notifications GST

CGST rate of certain goods prescribed for real estate sector
March 30, 2019 Notifications GST

Tax payable on reverse charge basis (RCM) u/s 9(4) of CGST Act for real estate sector when procured from unregistered person for certain inward supplies including......
March 30, 2019 Notifications GST

Special procedure for certain processes - Seeks to notify certain class of persons by exercising powers conferred u/s 148 of CGST Act, 2017 - real estate sector
March 30, 2019 Notifications GST

Specified Services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector
March 30, 2019 Notifications GST

Certain services as recommended by Goods and Services Tax Council for real estate sector exempted including TDR or FSI or Upfront amount in case of long term lease etc.
March 30, 2019 Notifications GST

Central Goods and Services Tax (Second Amendment) Rules, 2019
March 30, 2019 Case Laws Income Tax

Addition u/s 69C - unexplained expenditure - Double taxation - the credit entry was effectively neutralised by corresponding entry on the debit side. This is not,......
March 30, 2019 Case Laws Income Tax

Disallowance u/s 40A(3) - payments of expenses made in Cash - if at all, the assessee should escape from the rigour of Section 40A(3), then he should bring his case......
March 30, 2019 Case Laws GST

Rate of GST - The service provider and the service recipient are immaterial for the determination of beneficiary of this concessional rate of GST. That is, if the works.....
March 30, 2019 Case Laws GST

Extension of time period for filing of GST Tran-1 - High court direct to open portal of petitioner before 31.03.2019 or process the GST TRAN-1 manually
March 30, 2019 Case Laws Income Tax

Reopening of assessment - subsequent information or material which tends to or has the potential of undermining its findings of assessment made u/s 143(3) and have an......
March 30, 2019 Case Laws Income Tax

Provisional attachment u/s 281B of bank accounts - applications for stay - High court has passed stricter and imposed cost on unreasonable rejection of stay application,....
March 30, 2019 Case Laws Income Tax

Deduction u/s 43B - once excise duty on the basis of goods manufactured is paid same is allowable, direct correlation between the duty paid and the goods manufactured or....
March 30, 2019 Case Laws Income Tax

Alternate remedy - writ petition for stay of demand and release of bank account disposed as statutory remedy to approach the ITAT is available to assessee against order of CIT(A)
March 30, 2019 Case Laws Income Tax

Actual loss due to cancellation of contract - arbitration proceedings are pending - allowable in year of loss however in conclusion of the arbitration proceedings, the......
March 30, 2019 Case Laws Income Tax

Accrual of income - after defect liability period or contract completion date - if assessee's right to such amount would depend on there being no defects arising in the.....
March 30, 2019 Case Laws Income Tax

Power of tribunal to pass order based on oral concession by AR - Tribunal should take either an Affidavit from Assessee and the counsel on behalf of the Assessee or......
March 30, 2019 Case Laws Income Tax

Undisclosed income - acquittal in the Criminal Proceeding is not automatic deletion of income under the Income Tax Act as both operate in different fields - Appellate......
March 30, 2019 Case Laws Income Tax

Benefit of exemption u/s 10B - new undertaking - 66.66% assets leased from other company - lease could also be considered as a 'transfer' for the purpose of Section......
March 30, 2019 Case Laws Income Tax

Unexplained cash credit u/s. 68 - no cash involved in any stage of the transaction and squared up by the assessee company by issue of debentures - if only book entry......
March 30, 2019 Case Laws Income Tax

Application u/s 158A - special provision for avoiding repetitive appeals - question regarding taxability of interest on compensation awarded by the Motor Accident Claims....
March 30, 2019 Case Laws Income Tax

TP adjustment of Technical Assistance fees and project management services not claimed as expenditure but capitalized as project - capital transactions are outside the......
March 30, 2019 Case Laws Income Tax

Income recognition - AS-9 - under mercantile system accrual of income is relevant - the fact that bills were not raised is irrelevant - value of services recognized for.....
March 30, 2019 Case Laws Income Tax

Partially rejection of books - assessee incurred the expenses for it’s two activities hence AO cannot reject books partially and if the books of the accounts are......
March 30, 2019 Case Laws Customs

Valuation - Import of software - mode of import of software - BSNL being a Government Company, which cannot be alleged that they have colluded with the appellant in......
March 30, 2019 Case Laws Customs

Revocation of CHA License - subletting of his license for filing of shipping bill - benefit of doubt given to CHA - On payment of the penalty, the appellant’s license......
March 30, 2019 Case Laws Customs

Export of Iron ore concentrates - the exemption available to Ore is also available to concentrates, the procedural infractions cannot take away benefit when substantial.....
March 30, 2019 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - Appellant is ready to settle the matter with the ‘Operational Creditor’. However, even after such settlement, we cannot set......
March 30, 2019 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - the issue of VAT has been raised only after receiving the demand notice, which shows that issue of VAT has been raised for......
March 30, 2019 Case Laws FEMA

Offence u/s 3(a) of FEMA - domestic supply of goods in India against amount received in foreign exchange from the overseas buyer - merely on the ground that SDF was not.....
March 30, 2019 Case Laws Service Tax

Liability of service tax - sob-contractor - payment of service tax by the main contractor - appellant revenue has not been able to point out any error or illegality in......
March 30, 2019 Case Laws Service Tax

CENVAT Credit - input services - services availed for sale of shares - During the said period, the definition of input services had a wide ambit as it included the words....
March 30, 2019 Case Laws Service Tax

Demand of interest - service tax paid belatedly by adjustment of the CENVAT account - Merely because the amount was lying in the CENVAT account, it cannot be said that......
March 30, 2019 Case Laws Service Tax

The charges levied by one Division of M/s. BSNL to another and that too by way of debit notes, is only an internal financial adjustment which cannot, by any stretch of......
March 30, 2019 Case Laws Central Excise

Demand of interest on differential duty - the claim of the appellant that since the assessment was provisional, therefore, interest is not applicable, is not correct,......
March 30, 2019 Case Laws Central Excise

Classification of Precipitated Chalk - whether classifiable and chargeable to duty @ 16% under chapter 28 (Inorganic Chemicals) or under Chapter 25 (Mineral Products)......
March 30, 2019 Case Laws Central Excise

CENVAT Credit - input services - lease rentals and operation and maintenance charges of wind mills situated outside the factory - Rule does not say that input service......
March 30, 2019 Case Laws VAT and Sales Tax

Scope of term "total turnover" - inclusion of turnover which is not liable to tax - the contention the determination of the rate of the turnover tax is to be ascertained....
March 30, 2019 Case Laws VAT and Sales Tax

Deemed exports - refund - effective date of clarification - the impugned clarification will not have any retrospective effect and that the appellants are governed by the....
March 30, 2019 Case Laws VAT and Sales Tax

Benefit of free sales tax deferral scheme - expression “product” found in the G.O., must be given a wider meaning to include waste and scrap, to sub-serve the object of.....
March 30, 2019 Case Laws VAT and Sales Tax

Levy of sales tax - valuation - Sale taking place or not - transfer of goods to sister concern free of cost (Joint Venture partner) - assessee will be liable to pay......

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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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