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Highlights / Annotations / Catch Notes For March of 2019

Home Highlights March March 2019 Year 2019

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Showing 151 to 200 of 710 Records

1 2 345 6 7 8........ 15

March 26, 2019 Case Laws Income Tax

If the plea of the assessee that in case of a non-filer of tax returns, assessments cannot be reopened on the basis of AIR information that assessee has made huge cash......
March 26, 2019 Case Laws Insolvency and Bankruptcy

Corporate insolvency proceedings - The debt in question falls within the ambit of “Regulatory Dues”. Therefore, as a sequel, need not be treated as an operational debt......
March 26, 2019 Case Laws Service Tax

The fact that compensation was declared as one of the taxable services w.e.f. 01/07/2012 indicates that prior to the said date no tax can be collected on the......
March 26, 2019 Case Laws Service Tax

The extended period cannot be invoked against statutory body. Inasmuch as, no contumacious conduct or suppression of facts can be attributed to them.
March 26, 2019 Case Laws Central Excise

Concessional rate of duty - Failure to mention / imprint MRP on Footwear - Mere existence of the invoices submitted in routine will not suffice for restricting the......
March 26, 2019 Case Laws Central Excise

CENVAT Credit - the appellants are not allowed to utilize the Cenvat credit lying in their Cenvat credit account. But there is no provision that “how the same shall be......
March 26, 2019 Case Laws Income Tax

Addition of Undisclosed Income - Source of payment of Capitation Fee - Income Tax Department should have proceeded against such Engineering Colleges cancelling their......
March 26, 2019 Case Laws Income Tax

Undisclosed Income - scope of statements recorded u/s 132(4) - admission of payment of Capitation Fee to the Engineering College does not mean ipso facto declaration of.....
March 26, 2019 Case Laws Income Tax

Proceedings u/s 158BD - Recording of satisfaction - not raising any objection in the first instance by the Assessee is fatal - decided against assessee
March 26, 2019 Case Laws Income Tax

Recovery of tax u/s 179(1) from directors against the dues of company - explanation to Section 179 was added w.e.f. 01.06.2013 - the word “Tax” used in Section 179 was......
March 26, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - surrendered undisclosed income during the search and seizure - assessee contented that income disclosed in the return U/s 139(1) though claimed......
March 26, 2019 Case Laws Income Tax

Levy of penalty u/s 271D - violation of the mandate u/s 269SS - advances to promoter for day to day expenditure - current account of a company with its promoters, where.....
March 26, 2019 Case Laws Income Tax

Levy of penalty u/s 271D - Advances or other receipts of money in cash in relation of transfer of immovable property came within the ambit of Section 269SS only w.e.f.......
March 26, 2019 Case Laws Income Tax

Intangible assets like trademark, brand names etc. were self-generated - amendment to section 55(2)(a) by the Finance Act, 2001 deeming to be a nil cost of acquisition......
March 26, 2019 Case Laws Income Tax

TDS on salary u/s 192 - salary paid to Nuns, Sisters, Missionaries and Fathers applicability of Canon Law - provisions of Income Tax Law are dry, plain and simple,......
March 26, 2019 Case Laws Income Tax

Taxability of Keyman Insurance Policy - accrual or receipt basis - From the provisions of section 2(24)(xi) read with section 28(vi), it is evident that the amount of......
March 26, 2019 Case Laws Income Tax

Commission paid to directors - Directors paying tax at the maximum rate on income including commission which is higher than DDT - no infringement of any law - neither......
March 26, 2019 Case Laws Income Tax

Capital gain computation - indexation of cost in cases covered by section 49 - previous owner of the property vs present owner of the property - indexed cost of......
March 26, 2019 Case Laws Income Tax

MAT /s 115JB - AO has no jurisdiction to alter the book profit u/s 154 through rectification order in respect of upward adjustment of international transaction.
March 26, 2019 Case Laws Customs

100% EOU - Cancellation of Permission to operate as an Export Oriented Unit - unit not commenced production of their own and was merely carrying out job works for......
March 26, 2019 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - consortium finance - Application by lead banker - no bar for the applicant to approach this Hon'ble Tribunal for initiating......
March 25, 2019 Notifications SEBI

Securities and Exchange Board of India (Payment of Fees) (Amendment) Regulations, 2019.
March 25, 2019 Circulars GST - States

Intra-State and inter-State supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap made by the Central Government, State Government,.....
March 25, 2019 Circulars Customs

Standard Operating Procedure (SOP) at Integrated Check Post (ICP), Raxaul for movement of export/import cargo and transit cargo through Integrated Check Post, Raxaul
March 25, 2019 Notifications SEBI

Securities and Exchange Board of India (Custodian) (Amendment) Regulations, 2019
March 25, 2019 Case Laws Income Tax

Exemption u/s 54EC - LTCG - applicability of deeming fiction application u/s 50C - the sale consideration deemed to have been received by the Assessee may be much higher....
March 25, 2019 Case Laws Income Tax

Assessment u/s 153A - during the course of search, no incriminating material was found except the statement of one family member. Solely on the basis of the statement of....
March 25, 2019 Case Laws Service Tax

Validity of summons issued by the Commissioner of GST - if an offence committed u/s 132 determination of tax is not required and the Department can proceed straight away....
March 25, 2019 Case Laws Service Tax

Refund of unutilised CENVAT credit - amount paid under Voluntary Compliance Encouragement Scheme (VCES) - Section 107 has never debarred the assessee from claiming......
March 25, 2019 Case Laws Service Tax

The appellant could have entertained bonafide belief that they are eligible for CENVAT Credit on the dumpers and tippers - also there is nothing in the record to......
March 25, 2019 Case Laws Service Tax

Revenue sharing agreement - renting of immovable property service - There is no provision of any service to any other person and there is no service recipient or service....
March 25, 2019 Case Laws Service Tax

Revenue neutrality - Reverse charge mechanism - in case the service tax on reverse charge basis is paid, the same is eligible to avail cenvat credit - the situation is......
March 25, 2019 Case Laws Central Excise

The Tribunal is a final fact finding Authority under the Act. It must necessarily record the essence of dispute before it and give its findings on consideration of......
March 25, 2019 Case Laws Central Excise

Refund of excess duty paid - rejection on the ground of time bar and unjust enrichment - There is no provision other than Section 11B for the assessee to claim refund......
March 25, 2019 Case Laws Central Excise

CENVAT Credit - recipient manufacturer is entitled to avail the benefit of duty and quantum of duty already determined by the jurisdictional officer of the supplier unit....
March 25, 2019 Case Laws Central Excise

Reversal of CENVAT Credit - exempt goods-by-product - granulated slag - slag arising in the course of manufacture of iron and steel is a waste and that the provisions of....
March 25, 2019 Case Laws Income Tax

Condonation of delay - delay of 362 days - delay in revenue appeal condoned by the apex court subject to the payment of ₹ 1 lacs to the respondent / assessee. -......
March 25, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - The attempt to blame the Chartered Accountant cannot result in the assessee's exoneration and claimed in absolute terms. In the circumstances,......
March 25, 2019 Case Laws Income Tax

Undisclosed income u/s 158B(b) - admission u/s 132(4) that it was his own money routed back to his own family members through an alleged NRI and was undisclosed income -....
March 25, 2019 Case Laws Income Tax

Disallowance u/s 40(A) - related party transaction - merely because there was an Agreement between the Assessee Company and the related party or the partnership firm,......
March 25, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) levied on the legal representative/heirs - unless the penalty proceedings are concluded against a living assessee, the legal heirs cannot be held......
March 25, 2019 Case Laws Income Tax

Addition based on statement recorded on oath u/s. 133A - no incriminating material was found in the survey - assessee retracted the disclosure - addition not permissible
March 25, 2019 Case Laws Income Tax

TDS u/s 194J - payment to distributors on revenue sharing basis - neither fee for professional or technical services nor royalty - TDS not deductible - no disallowance u/s 40(a)(ia)
March 23, 2019 Circulars DGFT

The period for installation and operationalisation of Radiation Portal Monitors and Container Scanner in the designated ports is extended up to 30.06.2019.
March 23, 2019 Case Laws Income Tax

Penalty u/s 271(1)((c) - Exemption of interest income u/s 80P(2) is not allowable due to subsequent decision - prior to this decision, the position was not clear and......
March 23, 2019 Case Laws Income Tax

Deduction u/s 54G - shifting of unit from urban to rural area - industrial unit was not located in a notified `urban area’ as per Explanation 2 to section 54G(1) -......
March 23, 2019 Case Laws Customs

Rejection of refund claim - relevant rate of duty - effect of reduction in the rate of duty - The Policy is given effect only upon the issue of corresponding......
March 23, 2019 Case Laws Customs

Principles of natural justice - Reliance on the statements of CHA and financier - By failure to participate in the cross-examination, there is an implicit admission of......
March 23, 2019 Case Laws Service Tax

Valuation -transaction charges collected by the appellant and paid to the NSE cannot be included in the assessable value since said charges cannot be equated to......
March 23, 2019 Case Laws VAT and Sales Tax

Validity of notice issued for recovery as land revenue - the impugned communication is totally silent as regards the source of power under which the same has been issued....

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