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Highlights / Annotations / Catch Notes For March of 2019

Home Highlights March March 2019 Year 2019

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Showing 101 to 150 of 710 Records

1 234 5 6 7........ 15

March 28, 2019 Case Laws Customs

Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.
March 28, 2019 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - proceedings pending under the Tamil Nadu Protection of Interest of Depositors Act, 1997 (TNPID Act) - IBC, 2016 being a special......
March 28, 2019 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - application u/s 7 of the I & B Code, 2016 admitted by Adjudicating Authority as all condition are satisfied - Seeking further time by......
March 28, 2019 Case Laws Service Tax

Application for grant of installments for Payment of Service Tax - Circular dated February 28, 2015 - neither the Commissioner nor the Deputy Commissioner (Technical)......
March 28, 2019 Case Laws Service Tax

Extended period of limitation - non reversal the proportionate cenvat credit when law regarding reversal is clear is sufficient for Extended period of limitation......
March 28, 2019 Case Laws Service Tax

Imposition of penalty for delayed in payment - liability of service tax & actual payment shown in ST-3 Returns - fact of knowledge of the department hence malafide......
March 28, 2019 Case Laws Service Tax

Reverse Charge - Machine imported without separate contract for supply and installation - branch office of manufacturer erected & installed the machinery - No Erection......
March 28, 2019 Case Laws Service Tax

Renting of immovable property Services - appellant has recovered the electricity charges on actual consumption basis and not on floor area basis, for their shop premises....
March 28, 2019 Case Laws Service Tax

Penalty u/s 77 and 78 of FA - service tax on Manpower Recruitment or Supply Agency Service by individual - relevant period confusion as to whether the individual person.....
March 28, 2019 Case Laws Income Tax

Stay granted by AO in term of CBDT circular - Whether stay shall vacated automatically after six month in view of decision of Supreme Court in the case of Asian......
March 27, 2019 Circulars SEBI

Guidelines for Business Continuity Plan (BCP) and Disaster Recovery (DR) of Market Infrastructure Institutions (MIIs)
March 27, 2019 Circulars FEMA

Master Direction - External Commercial Borrowings, Trade Credits and Structured Obligations
March 27, 2019 Case Laws Income Tax

Additional depreciation on energy meters @80% - in the first round of proceeding ITAT direct AO to allow depreciation @ 80% after verification - AO again disallow......
March 27, 2019 Case Laws GST

Release of attached petitioner's cash credit account with the Bank of Baroda - the amount paid by reversing input tax credit, the interest of the Revenue is sufficiently....
March 27, 2019 Case Laws GST

Seizure of goods alongwith vehicle - goods not accompanied by the tax invoice and the E-Way Bill - - transporter has not been assigned any role in the entire transaction....
March 27, 2019 Case Laws GST

Profiteering - supply of “Matchless Plus TTWG Grinder” - Failure to pass the benefit of reduction in rate of tax - The Respondent has acted in contravention of the......
March 27, 2019 Case Laws Income Tax

TP adjustment - Jurisdiction of TPO - TPO suo motu examined the domestic transaction and made transfer pricing adjustment - in relation to a specified domestic......
March 27, 2019 Case Laws Income Tax

Deduction u/s 80IA - Manual processing - least consumption of electricity - manufacture of a herbal product Bandruff by a manual process with the use of some chemicals......
March 27, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - non disposal of the objections by the AO by passing speaking order - sufficient to quash re-assessment order
March 27, 2019 Case Laws Income Tax

Penalty u/s 271AAA - immunity from penalty if tax and interest has been paid on undisclosed income surrendered - No time limit for payment - no penalty if tax paid......
March 27, 2019 Case Laws Income Tax

Disallowance of expenses - labour expenditure related to son & wife - It is not new that family members helping each other in doing business. If some salary is......
March 27, 2019 Case Laws Income Tax

Judicial propriety - it is judicially correct to follow the decisions of Hon’ble High Courts, which are in favour of the assessee; despite there being decisions contrary....
March 27, 2019 Case Laws Income Tax

Charitable activity- proviso to section 2(15).- Bangalore Development Authority (BDA) - real estate developer - underlying motive / objective is not making and......
March 27, 2019 Case Laws Income Tax

Rectification of mistake u/s 154 - belated return u/s 139(4) - Subsequently revised - request of rectification based on revised return - not permissible as belated......
March 27, 2019 Case Laws Income Tax

Sale of immovable property held in stock - Difference between market value and actual sale price treated by AO as unexplained income - applicability of section 50C on......
March 27, 2019 Case Laws Income Tax

Deduction of interest u/s 23(3) being let out property - Rent received from mother, co-owner of property - no evidence furnished to prove actual occupation by mother on.....
March 27, 2019 Case Laws Income Tax

Allowability of expenses u/s 37 - asset management company - twin conditions, firstly that the tax- payer company should be registered under the Companies Act, 1956 and.....
March 27, 2019 Case Laws Income Tax

10% adhoc disallowance - CIT(A) sent the additional evidence for verification to A.O - no response from AO - bizarre order - adverse inference can be taken against the......
March 27, 2019 Case Laws Income Tax

Penalty u/s. 271(c) - Interest receipt as per TDS certificate - not credited in the P & L a/c - failure to substantiate with any material that why the impugned receipt......
March 27, 2019 Case Laws Income Tax

Reopening of assessment - based on Investigation Wing report - apparently wrong facts in reasons - No primary independent enquiry - non-application of mind - notice u/s.....
March 27, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - trade advance - assessee are in regular course of the business of purchase and sales of the shares/currency/derivatives/commodities -......
March 27, 2019 Case Laws Insolvency and Bankruptcy

Approval of resolution plan - proceeding for liquidation of the company after non-compliance of approved resolution plan - Relief granted further 30 days given to make......
March 27, 2019 Case Laws Service Tax

CENVAT Credit - inputs “Spare Parts” and Input Services used in providing free of cost ‘Repair & Replacement Services’ during warranty period - credit allowed.
March 27, 2019 Case Laws Service Tax

When an issue is subject matter of litigation in respect of various parties, located all over India, it cannot be held that there was malafide intention on the part of......
March 27, 2019 Case Laws Service Tax

Nature of activity - Sale of flat or construction service - when the appellant himself is approaching the Authorities for issuance of the completion certificate after......
March 27, 2019 Case Laws Service Tax

For invoking the extended period of limitation both suppression and intention to evade payment of Tax are to be separately established. In the present case since......
March 27, 2019 Case Laws Central Excise

Method of Valuation - clearance to their sister concern consignments of HR strips - Demand set aside on the ground of revenue neutrality since whatever duties is paid......
March 27, 2019 Case Laws Central Excise

CENVAT credit - input services - group mediclaim policy taken for dependents / family members of company’s staff and employees cannot be considered to be directly or......
March 27, 2019 Case Laws Central Excise

Recovery of confirmed dues and penalties - section 35 F of Central Excise Act, 1944, read with section 35C (2A) of Central Excise Act, 1944 and with rule 41 of Customs......
March 26, 2019 Notifications Customs

Anti-dumping duty imposed on 'Acetone', originating in or exported from European Union, Singapore, South Africa and United States of America.
March 26, 2019 Notifications Customs

Exemption from IGST and compensation cess to EOUs on imports extended till 31.03.2020
March 26, 2019 Notifications Customs

Exemption from Integrated Tax and Compensation Cess extended upto 31.03.2020 on goods imported against AA/EPCG authorizations.
March 26, 2019 Case Laws GST

Input tax credit {ITC} - GST paid on the railway freight - the final clearance of goods for export has taken place from the Raxaul unit, the export warehouse of the......
March 26, 2019 Case Laws Income Tax

Recognition of income under constriction contract - A fact which has not been addressed by either the AO or the ITAT is that the Assessee follows the CCM and not the PCM.
March 26, 2019 Case Laws Income Tax

Income declaration scheme 2016 - The self assessed tax and advance tax cannot be transposed for the purpose of discharging the liability to pay tax, surcharge or penalty....
March 26, 2019 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Merely because the lenders have not shown the interest income in their return of income, does not mean the assessee has not paid interest.
March 26, 2019 Case Laws Income Tax

Levy of penalty u/s 271C - TDS default u/s 194C - assessee is consistently following the practice of arriving the TDS liability at the end of the year - there is no......
March 26, 2019 Case Laws Income Tax

TDS liability on freight expenses u/s 194C - once the assessee is in receipt of PAN and has not deducted TDS, it has complied with the first statutory obligation cast......
March 26, 2019 Case Laws Income Tax

Nature of receipt - sale of business - true consideration for the payment of US dollars to company - scope of “coining of the concept” - arrangement of non compete......
March 26, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - the revenue has to prove that the said loans and advances are really in the nature of loans, but not normal commercial transactions. -......

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