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Highlights / Annotations / Catch Notes For March of 2019

Home Highlights March March 2019 Year 2019

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Showing 451 to 500 of 710 Records

1 ....6 7 8 91011 12 13 14........ 15

March 12, 2019 Case Laws Income Tax

Capital gain - liability to pay tax - The liability, if any, to pay the tax is on the partnership firm in view of Section 45(4) of the Act. Besides, the duration of a......
March 12, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Assessing Officer acted on the satisfaction of the Deputy Collector of Income Tax (Investigation) - AO would have to examine the......
March 12, 2019 Case Laws Income Tax

Settlement Commission Order - invalidation of application for settlement u/s 245D(2C) with retrospective effect - it acted wholly without jurisdiction.
March 12, 2019 Case Laws Income Tax

Cancellation u/s 12AA - Charitable activity or not - The execution of the work awarded by the Railways, is not a public utility service carried on by the assessee and......
March 12, 2019 Case Laws Income Tax

Exemption u/s 11(1)(a) - the advance or investment in the said lease hold property by the Assessee's Charitable Trust in the year in question could be held to be......
March 12, 2019 Case Laws Income Tax

Bogus purchases - The assessee has only produced certain self-serving evidences in a straight-jacket formula normally collected in this type of transaction - Additions confirmed.
March 12, 2019 Case Laws Income Tax

Addition u/s 69A - unexplained money deposited in the bank account - The stand of the assessee is that visa agent on behalf of the assessee’s son has arranged this......
March 12, 2019 Case Laws Income Tax

Assessment u/s 153A - addition u/s 68 - Mere non production of share holder companies director is argued to be no valid reason for making addition u/s 68 of the Act......
March 12, 2019 Case Laws Income Tax

Assessment u/s 153A - AO made addition on the ground that the assessee is having multiple PPF accounts and whereas, the assessee can claim benefit of deduction in......
March 12, 2019 Case Laws Income Tax

Accrual of income in India - Provision of the software solutions for onward distribution to third party customers in India - since the appropriate ‘arm’s length......
March 12, 2019 Case Laws Income Tax

Disallowance u/s. 37(1) - expenses incurred for purchase of gift items - assessee has failed to even disclose the identity of the recipient of gifts either during the......
March 12, 2019 Case Laws Central Excise

Method of Valuation - Job work - The adoption of this price for determining the duty liability in the hands of the principal manufacturer is not in any way prejudicial......
March 12, 2019 Case Laws Central Excise

Clandestine removal - Gutkha - The entire case of the Revenue is based on uncorroborated, untested, unexamined and in some case retracted statement which do not inspire.....
March 12, 2019 Case Laws Income Tax

TDS u/s 194C or 194J - the contractor was meant to carry out maintenance and the repair work and therefore his services could not have been categorized as providing technical services.
March 11, 2019 Circulars DGFT

Onetime condonation under the EPCG Scheme — Extension till 30.09.2019
March 11, 2019 Circulars SEBI

Filing of Advertisements under SEBI (Mutual Funds) Regulations, 1996
March 11, 2019 Case Laws GST

Detention of goods in transit - perishable goods - It appears that the showcause notice under section 130 of the CGST Act has been issued without complying with the......
March 11, 2019 Case Laws GST

Input tax credit - gift or not - gold coins are not given to their customers under any contractual obligation and are voluntarily given on certain conditions achieved by....
March 11, 2019 Case Laws GST

Scope of the term 'Original Works' - setting up of a comprehensive CCTV based city surveillance system - the activity is nothing but a composite supply of Works......
March 11, 2019 Case Laws GST

Levy of tax - SGST/CGST Act - setting up of a comprehensive CCTV based city surveillance system for state government - the activity is supply of services - And therefore....
March 11, 2019 Case Laws GST

Requirement for Registration as Input Service Distributor (ISD) for distribution of ITC on common input supplies - they must compulsorily obtain separate registration as an ISD.
March 11, 2019 Case Laws GST

Valuation of supply to offices/branches having different registration numbers - whether assessable value can be determined, by arriving at nominal value? - The......
March 11, 2019 Case Laws GST

Supply of services or not - allocation of the cost incurred to such other units - the applicant is required to pay GST on such supply made to their offices/branches......
March 11, 2019 Case Laws GST

Classification of goods - engine - the subject engines manufactured and supplied for use in railway, locomotives are classifiable under HSN Heading 8408 and not under......
March 11, 2019 Case Laws GST

Levy of GST - Liquor licence - Contracting Bottling Units (CBU) provides manufacturing services to the Applicant, and is remunerated in the form of bottling charges - as....
March 11, 2019 Case Laws Income Tax

Power of CIT(A) u/s 251 to give direction to reopen the assessment - Can CIT(A) set aside the assessment framed u/s 153C - Such directions are uncalled for and deserve......
March 11, 2019 Case Laws Companies Law

Stock brokers - misuse of clients’ funds / securities - In the absence of any allegation of the violation being repetitive in nature and, in the absence of any finding......
March 11, 2019 Case Laws Service Tax

Business auxiliary service - tripartite agreement - activities in relation to the conduct of examinations by Sikkim Manipal University, Manipal Academy for Higher......
March 11, 2019 Case Laws Central Excise

Clandestine removal - in the given time of 9-10 hours, the officers were present in the factory premises, it was not feasible to verify the stock of laminated sheets of.....
March 11, 2019 Case Laws Central Excise

CENVAT Credit - input services - inclusion part of the definition allows service in the nature of repair and maintenance as well as modernization of factory / premises.
March 11, 2019 Case Laws Central Excise

Refund of CENVAT Credit - clearances to 100% EOU - deemed exports - assessee is entitled to the claim for refund of accumulated CENVAT credit of duties/taxes on......
March 11, 2019 Case Laws Income Tax

Levy of penalty u/s.271(1)(c) - disallowance of certain expenses made on an adhoc basis by the AO which got confirmed up to the Tribunal for want of evidences - No penalty is leviable.
March 11, 2019 Case Laws Income Tax

Stay petition before appellate authority - CBDT circular regarding stay of demand does not seem to bind the appellate authority, though it binds at the lower echelons.
March 11, 2019 Case Laws Income Tax

Writ for Refund of tax - war hero of our country should not be unnecessarily Harassed or Troubled, for Technical adherence to some archaic administrative procedures......
March 11, 2019 Case Laws Income Tax

Jurisdiction of court - maintainability of appeal - group cases were centralized to Central Circle, Ghaziabad - Punjab & Haryana High court has no territorial......
March 11, 2019 Case Laws Income Tax

Where notice to be sent - even if the Assessing Officer or the CIT(A) or the Tribunal issues notices to the authorized representative/chartered accountant/advocate, the.....
March 11, 2019 Case Laws Income Tax

Scrutiny assessment - issuance of notice u/s 143(2) - Non compliance of assessee v/s Non compliance of AO - Can assessee take advantage of his own non compliance -......
March 11, 2019 Case Laws Income Tax

Charitable activity - CIT(A) held that asssessee is entitlement for depreciation on the opening balance of written down value of the assets - No appeal filed by......
March 11, 2019 Case Laws Income Tax

Maintainability of appeal before CIT(A) - First appeal was filed manually - dismissed in limine - again filed appeal electronically with Condonation of delay - delay......
March 11, 2019 Case Laws Income Tax

Penalty u/s 271AAA - There will not be any penalty to the extent of undisclosed income admitted during search - immunity available under sub-clause (2) of section 271AAA
March 11, 2019 Case Laws Income Tax

Unascertained liability - allowability of future development expenses - expenditure related to the revenue already recognised by the assessee in the year under......
March 11, 2019 Case Laws Income Tax

Additions u/s 68 - loans received from eight different companies and interest paid thereon - if these loans were not genuine, then in that eventuality the same would not....
March 11, 2019 Case Laws Income Tax

Rectification of mistake u/s 254(2) - mistake of making an incorrect statement by AR - Order of tribunal was passed relying statement - argument advanced by said counsel....
March 9, 2019 Notifications GST

Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019 - Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.
March 9, 2019 Notifications SEZ

Special Economic Zones (2nd Amendment) Rules, 2019
March 9, 2019 Notifications FEMA

Foreign Exchange Management (Permissible Capital Account Transactions) (First Amendment) Regulations, 2019
March 9, 2019 Circulars GST

Nature of Supply of Priority Sector Lending Certificates (PSLC)
March 9, 2019 Circulars Customs

Carriage of coastal cargo from one Indian port to another port in vessels carrying out coastal runs.
March 9, 2019 Notifications Income Tax

Gratuity exemption u/s Section 10(10)(iii) - exemption limit raised to ₹ 25 lakhs
March 9, 2019 Case Laws GST

Grant of regular bail - offence punishable under Section 132 (1) (a), (b) and (c) of Goods & Services Tax Act, 2017 - issuance of fake invoices to get input tax credit -....

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Latest Circulars

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Time limit to upload Form GST MOV-09 on GST portal

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories