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Highlights / Annotations / Catch Notes For March of 2019

Home Highlights March March 2019 Year 2019

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Showing 201 to 250 of 710 Records

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March 23, 2019 Case Laws Income Tax

Capital gain computation - sale of old books, part of library inherited by as family members on the death Older member - Assessee failed to prove the cost of acquisition....
March 23, 2019 Case Laws Income Tax

Issuance of Garnishee notices during the pendency of the stay application - AO empowerment to grant stay provided 20% of the disputed demand paid
March 23, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22))e) - repayment of loan or advance by the Company
March 23, 2019 Case Laws Central Excise

Classification of brick - fly ash being used in least quantity, essential material for impugned bricks remain is sand and lime. Thus, the impugned bricks qualify for......
March 23, 2019 Case Laws Income Tax

Proportionate disallowance of the salary - Capitalization of cost incurred during the construction of Medanta Hotel project - business activity of the assessee company......
March 23, 2019 Case Laws Income Tax

Addition of bogus purchases - reopening u/s 147 - if the source of purchases are from the books and through account payee cheque, then how such purchases can be treated as un accounted.
March 22, 2019 Case Laws Income Tax

Mandation of e-filling of appeal - procedures are meant to advance justice and not to stifle the same. The new system of e-filing of appeals before learned CIT(A) were......
March 22, 2019 Case Laws Customs

Renewal of CHA License - The noticed violation on the part of the appellant and the imposed penalty upon him is sufficient for the Principal Commissioner or Commissioner....
March 22, 2019 Case Laws GST

Levy of GST - grant/ Donation - activities and work related to sanitation - charitable activities or not - Scope of definition under para 2(r) of the exemption......
March 22, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - repeat (2nd) Notice under Section 148 - two alleged lacunae or irregularities could not be held to be a sufficient reason for issuing a....
March 22, 2019 Case Laws GST

Input Tax Credit (ITC) - National Dairy Development Board (NDDB) can be considered as financial institution for the purpose of availing credit to the extent of fifty......
March 22, 2019 Case Laws GST

Renting of immovable property service provided by National Dairy Development Board to an educational institute would be exempted (if NDDB qualifies as ‘governmental authority’).
March 22, 2019 Case Laws Income Tax

Addition of unexplained cash credit u/s 68 - bank account can’t be loosely called as books of account u/s 68 - ITAT can’t covert the addition from section 68 to section.....
March 22, 2019 Case Laws Income Tax

Powers of CIT(A) u/s 251(1)(a) - CIT(A) deleted addition related to share capital but hold that share premium is taxable u/s 56(2)(viib) - AO in the assessment order has....
March 22, 2019 Case Laws Income Tax

Taxability of interest on non-performing assets (NPA) u/s 43D - Interest received during the year - when it accrued, was exempt but interest income was embedded in the......
March 22, 2019 Case Laws Income Tax

Compensation received on termination of contract - income u/s 28(ii)(c) - The true character of the relationship from the agreement would have to be gathered from......
March 22, 2019 Case Laws Income Tax

Gains arising from transfer of shares held for a period of less than 30 days - buying and selling shares of sizable volume and value - busniss income or capital gain -......
March 22, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee firm is neither a registered nor beneficial shareholder - advanced received from company - Two partners of firm holding shares in....
March 22, 2019 Case Laws Income Tax

Entitlement to deduction u/s 80IA/80IB - "Manufacture or production" - conversion of Paddy into Rice - the process of dehusking of Paddy into Rice with the aid of labour....
March 22, 2019 Case Laws Service Tax

Demand of service tax miscellaneous income - Scrutiny of Balance Sheet - Revenue failed to identify the services for which the said amount was received and examined......
March 22, 2019 Case Laws Central Excise

Interest on delayed refunds - revenue would be obliged to pay under interest for the delayed refund as contemplated u/s 11BB even for the delayed refund of the......
March 22, 2019 Case Laws Central Excise

CENVAT Credit - ISD registration (ISD) - CENVAT credit on input services pertaining to dealer premises and unregistered premises cannot be said in relation to......
March 22, 2019 Case Laws Central Excise

Valuation - inclusion of pre-loaded operational software in assessable value - Central Excise Duty is payable on the assessable value arrived for the computer sets after....
March 22, 2019 Case Laws Central Excise

Clearances to EOUs and SEZs - Re-warehousing certificates - In the entire chain of events officers’ at the consignees end would certainly be in a position to confirm the....
March 22, 2019 Case Laws Central Excise

CENVAT Credit - denial of credit for the reason that the service provider has not paid the service tax to the Central Government - The cause of the show cause itself is.....
March 22, 2019 Case Laws Central Excise

CENVAT Credit - input services - all the input services in question incurred for the upkeep and maintenance of the colony is an essential business expenditure and......
March 22, 2019 Case Laws Indian Laws

Dishonor of cheque - the dishonour of the cheque of the petitioner was not due to any fault on the part of the petitioner. It was an error on the part of the Bank. The......
March 21, 2019 Case Laws GST

Input Tax Credit - procurement of goods and services for construction of the project during the Construction Period - Full ITC of the GST paid on the inputs and input......
March 21, 2019 Case Laws GST

Classification of supply - services provided by the Appellant under the ICT project - artificially-bundled and composite supply - existence of principal supply or not -.....
March 21, 2019 Case Laws GST

Requirement of registration - RGCA is making taxable supplies and hence is not covered under the exemption from registration under Section 23. Therefore RGCA is liable......
March 21, 2019 Case Laws GST

Scope of Advance Ruling - the application seeking advance ruling was filed on 09.05.2018 before the AAR with respect to supplies undertaken in the month of Jan.,2018.......
March 21, 2019 Case Laws GST

Detention (custody) of persons - procedure to followed - satisfaction of commissioner u/s 69 of CGST Act - writ of Habeas Corpus under Article 226 of the Constitution of....
March 21, 2019 Case Laws Income Tax

Income attribution to trust - invoking section 61 - income taxable in the hands of the beneficiaries OR trust - revocable trust or not - Tribunal was perfectly justified....
March 21, 2019 Case Laws Customs

Restricted import or not - Raw Pet Coke (RPC) - apportionment of unutilised quota of Raw Pet Coke (RPC) amongst various applicants including the petitioner - no reason......
March 21, 2019 Case Laws Service Tax

Monetary amount involved in the appeal - We have here a situation where the Revenue's advocate seeks to disown the Circular and seeks to brush it aside in this case. If.....
March 21, 2019 Case Laws Service Tax

Levy of late fee - ST-3 returns have not been filed in time - Section 70 - Rule 7(c) of Service Tax Rules, 1994 is a provision making assessee to pay late fee in case......
March 21, 2019 Case Laws Central Excise

Cenvat Credit / Modvata Credit - Conveyor - Excluded capital goods - without noticing the language of Table No.5, and only with the aid of this Circular, the Tribunal......
March 21, 2019 Case Laws Central Excise

CENVAT Credit - input service distribution - the credit if distributed by ISD if is found ineligible credit, the same can be reversed by the ISD itself. If the reversal.....
March 21, 2019 Case Laws Central Excise

Clandestine removal - unaccounted stock of finished goods - confiscation of the goods and imposition of penalty is bad if the goods are not cleared without payment of......
March 20, 2019 Case Laws Central Excise

Interest on delayed refund - section 11B and section 11BB of CEA - interest not granted on the ground that the refund has been sanctioned under directions of Hon’ble......
March 20, 2019 Case Laws Income Tax

Reference to the DVO - Proceedings u/s 153-C has been held without jurisdiction - whether reference to DVO in 153-C proceeding is valid - Once the very basis for......
March 20, 2019 Case Laws Income Tax

Initiation of prosecution - Penalty upheld by ITAT - substantial question of law relating to penalty u/s 271(1)(c) pending before High Court - at this stage, there would....
March 20, 2019 Case Laws Income Tax

Computation of capital gain u/s 48 - Deduction of property tax - payment of Property Tax could not be said to have been incurred wholly and exclusively in connection......
March 20, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - computation of short term capital gains on sale of various office premises - WDV taken as per The Companies Act as against Income Tax Act -......
March 20, 2019 Case Laws Income Tax

Addition u/s 14A - Expenses incurred for earning dividend income - assessee itself suo moto made the disallowance - recording proper satisfaction - The onus was on AO to....
March 20, 2019 Case Laws Income Tax

Disallowance of business promotion expenses - ad-hock disallowane @ 30% - no enquiry whatsoever from the parties to whom the said expenses were paid by the assessee - no....
March 20, 2019 Case Laws Income Tax

Exemption u/s 10(23FB) -Venture Capital Fund [VCF] - investments in Convertible Debenture application money - violation of SEBI (Venture Capital Fund) Regulations -......
March 20, 2019 Case Laws Income Tax

Unexplained investment - lottery coupons found in possession in search - No explanation to whom it belongs - additions confirmed since there is a proximity between the......
March 20, 2019 Case Laws Income Tax

Bogus purchases - profit @12.5% upheld - purchases through the grey market - reduction of gross profit already shown and offered to tax from profits earned by the......
March 20, 2019 Case Laws Income Tax

Income accrued in India - Taxability of the receipts of non-resident in India - fees for technical services as per the provisions of the DTAA or as per the provisions of....

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