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Highlights / Annotations / Catch Notes For March of 2019

Home Highlights March March 2019 Year 2019

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Showing 51 to 100 of 710 Records

123 4 5 6........ 15

March 29, 2019 Case Laws GST

Supply or not - Job work - dispatch of consumable materials - the zinc, furnace oil or nickel exhausted in the process of galvanising need not be physically returned. If....
March 29, 2019 Case Laws GST

Charitable Activities or not - activities of the Trust in providing hostel accommodation facilities to the students who come to Pune for education do not fall within the....
March 29, 2019 Case Laws GST

GST on donations - the donations received without any instruction would not be taxable however where the donor is clearly receiving identifiable benefits in return......
March 29, 2019 Case Laws GST

Classification of Polypropylene Mats (Floor Mats) - appropriate heading for Polypropylene Mats made from plaiting materials is 4601 and the relevant sub-heading is 4601 99.
March 29, 2019 Case Laws GST

Profiteering - the benefit of additional ITC of 3.04% of the taxable turnover during the period w.e.f. 01.07.2017 to 31.08.2018 and the amount outstanding as on......
March 29, 2019 Notifications Income Tax

Approval of the Government of India has been accorded for setting up of an industrial park by M/s Romell Real Estate Pvt. Ltd.
March 29, 2019 Circulars FEMA

Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities
March 29, 2019 Circulars FEMA

Foreign Exchange Management (Deposit) Regulations, 2016 - Opening of NRO Accounts by Long Term Visa (LTV) holders, changes related to Special Non-Resident Rupee (SNRR)......
March 29, 2019 Case Laws Income Tax

Power of AO to extend time for the submission of the audit report directed u/s 142(2C) - suo motu extension without an application by the assessee - amendment w.e.f......
March 29, 2019 Case Laws Income Tax

Taxability of rental receipt - developing the shopping mall and let out the same by providing a variety of services, facilities and amenities in the mall is not just......
March 29, 2019 Case Laws Income Tax

Penalty u/s 271B - imposition of penalty u/s 271B is discretionary not mandatory as word used in section is "may" - no penalty if there is existence of reasonable cause.
March 29, 2019 Case Laws Income Tax

Penalty u/s 271B - in absence of maintenance of books of account, question to get accounts audited u/s 44AB doesn't arise - No penalty
March 29, 2019 Case Laws Income Tax

Addition u/s. 40(a)(ia) for failure of TDS u/s 194C - if the payees have reflected the payment in their respective Return of Income and has paid tax and fulfils the......
March 29, 2019 Case Laws Income Tax

Revision u/s 263 - sale of agriculture land or not - AO asked for the explanation but never made any enquiry or verification of assessee claim and allowed the relief -......
March 29, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Quantum additions upheld by all the appellate authorities - in absence of cogent incriminating material to show that the assessee had infact......
March 29, 2019 Case Laws Income Tax

Management Fees paid to its holding company - once assessee had established its case of availment of said services, disallowance on the basis that invoices were serially....
March 29, 2019 Case Laws Income Tax

Interest received on FDRs/ICDs - funds are inextricably linked to the development of port terminal and other infrastructure at Karanja Creek which is yet to be completed....
March 29, 2019 Case Laws Income Tax

Computation of LTCG - applicability of Section 50C - property under sale was under various encumbrances and the assessee was not having the absolute marketable title of.....
March 29, 2019 Case Laws Income Tax

Revision u/s 263 by CIT - when transfer price is consonance with the fair market price then conditions of this section gets satisfied. Hence applicability of section......
March 29, 2019 Case Laws Customs

Rrelease of consignments - Toor whole - issuance of ‘Detention Certificate’ for waiver of Demurrage and Container Detention Charges in terms of Handling of Cargo in......
March 29, 2019 Case Laws Customs

The goods detained constitute stationery, gift and decorations for children’s parties - demurrage and detention charges for the entire period form date of detention to......
March 29, 2019 Case Laws Customs

Advance Authorisation Scheme - Once the importation of goods was permitted in terms of SION Norms and the export obligation stands fulfilled, the appellant were entitled....
March 29, 2019 Case Laws Customs

Duty free benefits under a transferable duty free import authorization (DFIA) - the imported goods walnut in shell is covered under the description of relevant food......
March 29, 2019 Case Laws Customs

Levy of Penalty based on statements - Smuggling - The appellant is neither the owner nor the exporter of the goods also. There is no direct evidence that the appellant......
March 29, 2019 Case Laws Customs

Under Valuation of imported goods - in the absence of corroboration and cogent evidence, the Department’s case is based upon assumption and presumption, that the goods......
March 29, 2019 Case Laws Customs

Goods imported from South Asian Association for Regional Co-operation [SAARC] countries - the subject goods are not fulfilling the Origin Criteria as prescribed in the......
March 29, 2019 Case Laws Service Tax

Commercial Training or Coaching Service - they are imparting coaching for courses leading to recognised certificates, diplomas and degrees issued by lawfully constituted....
March 29, 2019 Case Laws Service Tax

Classification of services - The activity comprises a variety of activities starting from the development of the product suitable for the market based on API to......
March 29, 2019 Case Laws Service Tax

Cleaning of toilets and compartments - railway coaches or rolling stock of the railways meant for transport and cannot be considered as a commercial or industrial......
March 29, 2019 Case Laws Service Tax

Classification of Horticulture service - activity of Plantation of trees, shrubs etc, Horticulture cleaning daily of garden and removal foe laves and unwanted vegetation....
March 29, 2019 Case Laws Service Tax

Rejection of VCES Scheme - the amounts paid before VCES came into existence can also be considered for as towards compliance of the declaration made. - Declaration accepted.
March 29, 2019 Case Laws Service Tax

Imposition of penalties - Mere collection and delay to remit to the Government cannot be considered as an act of suppression - The penalty imposed u/s 78 is unwarranted.
March 29, 2019 Case Laws Service Tax

Renting of Immovable Property Service - there was no reason to add notional interest in the monthly rent for the purpose of assessment of service tax
March 29, 2019 Case Laws Service Tax

Refund of service tax paid wrongly - there is no infirmity in the LAA accepting the expert opinion - Once the activity is found to be falling within the fold of supply......
March 29, 2019 Case Laws Service Tax

Venting of refrigerators to their dealers/ distributors - admittedly appellant have paid VAT/Sales Tax - the appellant is not liable to pay service tax on this activity.....
March 29, 2019 Case Laws Central Excise

National Calamity Contingent Duty (NCCD) - area based exemption - Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character......
March 29, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - change in constitution of the company - invoice in the name of predecessor entity - This itself would not be a ground to deny them CENVAT Credit.
March 29, 2019 Case Laws Central Excise

Classification of Polyurethane Foam - The polyurethane article made specifically for fitting on furniture or coach seats, etc., and is not a seat in itself. - correctly.....
March 29, 2019 Case Laws Central Excise

Suo-moto credit - The only allegation is that the appellant ought to have sought for refund instead of taking suo motto credit. Since it was an error which has been......
March 28, 2019 Circulars GST

Transfer of input tax credit in case of death of sole proprietor - Credit can be transferred if the successor is continuing the business of the easter deceased as per......
March 28, 2019 Circulars GST

Verification of applications for grant of new registration
March 28, 2019 Circulars GST

Clarifications on refund related issues under GST
March 28, 2019 Case Laws GST

Repairing and servicing of transformers - predominant element of the supply is not transfer of title to the goods, but service in terms of para 3 of Schedule II to the......
March 28, 2019 Case Laws GST

Classification of dietary/health supplements - to be classified as Medicaments or not - The products are being offered as food supplements and sometimes with specific......
March 28, 2019 Case Laws VAT and Sales Tax

Wire ropes used in the Mobile Cranes are a part of the Mobile Cranes and thus fall in Entry 155 of Schedule IV of the VAT Act.
March 28, 2019 Case Laws Income Tax

TDS on account of payment gateway charges u/s 194H - covered under notification dated 31.12.2012 for non deduction of TDS as “credit card or debit card commission for......
March 28, 2019 Case Laws Income Tax

TDS u/s 194C or 194J - payments to subcontractor - assessee getting a physical output, a tangible structure and not merely the services of its qualified, professional......
March 28, 2019 Case Laws Income Tax

Disallowance of payments made for royalty and technical know-how received - Accepted Most appropriate method for benchmarking the manufacturing segment as TNNM -......
March 28, 2019 Case Laws Income Tax

Addition based on statement u/s 131(1) of managing partner - GP rate at 15% - No rejection of books of accounts - Account audited u/s 44AB - no independent corroborative....
March 28, 2019 Case Laws Customs

Demurrage and Container Detention Charges - Rule 6(l) of the Handling of Cargo in Customs Areas Regulations, 2009 - charge of rent or demurrage on the goods seized or......

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N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

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H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

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