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Highlights / Annotations / Catch Notes For March of 2019

Home Highlights March March 2019 Year 2019

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Showing 351 to 400 of 710 Records

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March 16, 2019 Case Laws Income Tax AT

Section 254(2) of Income Tax Act: Tribunal Can Only Fix Clear Errors, Not Alter Orders or Reopen Cases.
March 16, 2019 Case Laws Central Excise AT

Sweet meat cereal bars, with or without cocoa, classified under 21069099, qualify for central excise exemption.
March 16, 2019 Case Laws Central Excise AT

Court Rejects Refund Claim Without Explanation, Lacks Reasoned Analysis, Violates Rule Against Arbitrary Decisions.
March 16, 2019 Case Laws Central Excise AT

Scented Betel Nut 'Nizam Pakkku' Not Classified Under Chapter 21 CETA, CETH 21069030 as Suprai.
March 16, 2019 Case Laws Central Excise AT

Appellants Not Required to Verify First Stage Dealer Records for CENVAT Credit Accuracy.
March 16, 2019 Case Laws Central Excise AT

CENVAT Credit Case: Demand Set Aside Due to Revenue's Change in Opinion, No Suppression of Facts by Appellants (5B.
March 15, 2019 Case Laws Service Tax AT

Loader Service Classification: Hourly Basis as Hire, Per Metric Ton as Cargo Handling Service.
March 15, 2019 Case Laws Service Tax AT

No service tax on unpaid repair services or spare parts value in maintenance cases.
March 15, 2019 Case Laws Central Excise AT

No Cash Refund for CENVAT Credit on Closure of Manufacturing if Legal Right Not Established.
March 15, 2019 Case Laws GST AAAR

Computers and Laptops Not Qualified as Inputs for Transitional ITC u/s 140(3) KSGST Act; VAT ITC Denied.
March 15, 2019 Case Laws GST AAAR

Hospital Pharmacy Supplies to Outpatients Deemed Taxable Under GST as Composite Supply.
March 15, 2019 Case Laws GST HC

Transporter Liable Under GST: Section 129 Rejects Claim of No Involvement in Goods Sale or Purchase.
March 15, 2019 Case Laws Income Tax SC

Reassessment u/s 147 Invalid if Original Assessment u/s 143(3) Had Full Disclosure. No Second Chances.
March 15, 2019 Case Laws Income Tax HC

Tribunal Sets Clear Guidelines: No Discretion for Transfer Pricing Officer on Customs Duty, Air Freight, and Forex Adjustments.
March 15, 2019 Case Laws Income Tax AT

House Property Income Not Accrued Due to Pending Approvals for Compensation or Lease Amounts.
March 15, 2019 Case Laws Income Tax AT

Section 80-IA Deduction Applies to Captive Electricity Consumption, Affects Book Profit Calculation u/s 115JA.
March 15, 2019 Case Laws Income Tax AT

Penalty Avoided: Income Declared Before Filing Deadline Accepted, No Concealment or Inaccuracy u/s 271(1)(c.
March 15, 2019 Case Laws Income Tax AT

Interest on Compensation Under Land Acquisition Act is Part of Compensation, Taxable as Capital Gain or Exempt.
March 15, 2019 Case Laws Income Tax AT

Penalty Deleted: No Capital Gains Tax on Land Sale Due to Good Faith Belief u/s 271(1)(c).
March 15, 2019 Case Laws Income Tax AT

Penalty Not Justified u/s 271(1)(c) If Taxpayer Fully Disclosed Facts and Did Not Appeal Assessment Addition.
March 15, 2019 Case Laws Income Tax AT

Taxpayer's Bona Fide Belief Validates 100% Deduction Claim u/s 80IC; No Penalty u/s 271(1)(c.
March 15, 2019 Case Laws Income Tax AT

Product Design Development Costs for Existing Products Deemed Revenue Expenditure, Not Capital Expenditure.
March 15, 2019 Case Laws Income Tax AT

Unserved Notices Confirm Bogus Purchases Additions at 12.5% due to Accommodation Entries without Goods Delivery u/s 133(6).
March 15, 2019 Case Laws Income Tax AT

Rectification Denied: Assessee Cannot Use Miscellaneous Petition to Amend Appeal on Interest Delay u/ss 254(2) & 201(1A.
March 15, 2019 Case Laws Customs HC

Court Questions Authenticity of Certificates of Origin; Conflicting Claims on Goods' Sri Lankan Origin in Writ Proceedings.
March 15, 2019 Case Laws Customs AT

Adjudicating Authority Lacked Jurisdiction to Recompute Figures Excluding Unit Proceeds after Development Commissioner's Order Affirmed NFEP.
March 15, 2019 Case Laws Customs AT

Promissory Estoppel Inapplicable: Appellant Failed to Meet Export Obligation Under EPCG Scheme Notification.
March 15, 2019 Case Laws Customs AT

Re-export under bond confirmed; rejection of shipping bill conversion request deemed unjustifiable.
March 15, 2019 Case Laws Customs AT

Consignment Value Rejection Deemed Improper for Not Following Prescribed Rules; Order Ruled Illegal and Arbitrary.
March 15, 2019 Case Laws VAT and Sales Tax HC

Airguns and Air Pistols Classified as Arms for Taxation, Not Toys; Subject to Arms and Ammunitions Tax Rate.
March 15, 2019 Case Laws Income Tax HC

Section 10B Exemption: Certificate from Competent Authority Valid Without Board Approval for Tax Benefit.
March 14, 2019 Case Laws GST AAR

GST Classification for Pen Tips and Balls: Not Holders, Under HSN 9608 99 90, Different Tax Rate Applies.
March 14, 2019 Case Laws GST AAR

Appointment of CDI Virtual Films Inc. as Line Producer in Brazil is an inter-State supply under IGST Act, Section 7(4).
March 14, 2019 Case Laws Income Tax SC

High Court Dismisses Appeal; Non-Compliance with Companies Act Sections 506(5) and 176-178 Leads to Case Restoration.
March 14, 2019 Case Laws Income Tax HC

Settlement Commission Accepts Applications; Pr. CIT Report Finds No Issues with Disclosed Income u/s 245D(1) and 245D(2B.
March 14, 2019 Case Laws Income Tax HC

Attachment Orders Prevent Unauthorized Transfers u/s 281(1) and Rule 48, Ensuring Tax Compliance.
March 14, 2019 Case Laws Income Tax HC

Court Rules Bank's Mortgage Recovery Takes Precedence Over Tax Department in Dispute u/s 281(1) of Income Tax Act.
March 14, 2019 Case Laws Income Tax AT

Finance Act 2012 amends Section 55A: FMV determination for capital gains now considers variance, not just lower value.
March 14, 2019 Case Laws Income Tax AT

Tax Deduction for Multiple Homes Allowed u/ss 54/54F Before 2014 Amendment.
March 14, 2019 Case Laws Income Tax AT

Assessing Officer's Satisfaction Crucial for Disallowance u/s 14A of Income Tax Act in Mutual Fund Cases.
March 14, 2019 Case Laws Income Tax AT

CIT(A) Oversteps Authority by Attempting to Tax Agricultural Income Not Assessed by Original Officer, Lacks Power to Reassess.
March 14, 2019 Case Laws Income Tax AT

Prior Period Expenses Disallowed Without Proof of Crystallization in Current Year; Evidence Required for Tax Claims.
March 14, 2019 Case Laws Income Tax AT

Court Rules 100% Disallowance for Bogus Purchases Impermissible if Sales Are Undisputed: Purchases Must Be Real.
March 14, 2019 Case Laws Income Tax AT

A.O.'s Failure to Issue Notice u/s 133(6) Invalidates Addition u/s 68 Due to Lack of Verification.
March 14, 2019 Case Laws Income Tax AT

Section 56(2)(viib) of Income Tax Act applies from AY 2013-14; AY 2012-13 share premiums not taxable.
March 14, 2019 Case Laws Income Tax AT

Interest from market loans is "income from other sources," not business income, for tax classification.
March 14, 2019 Case Laws Income Tax AT

Section 41(1) Inapplicable Without Evidence of Liability Remission or Cessation for Unverified Sundry Creditors.
March 14, 2019 Case Laws Income Tax AT

Court Dismisses Allegations of Excess Landlord Payments Due to Lack of Evidence; Income Additions Require Concrete Proof.
March 14, 2019 Case Laws Income Tax AT

Assessment Order Lacking Lender Details u/s 263 Deemed Erroneous and Prejudicial to Revenue Interests.
March 14, 2019 Case Laws Income Tax AT

Reopening an assessment is void if the income believed to have escaped assessment is non-existent.

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