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Highlights / Annotations / Catch Notes For March of 2019

Home Highlights March March 2019 Year 2019

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Showing 501 to 550 of 710 Records

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March 9, 2019 Case Laws Customs HC

Contraband Gold Seizure Valid Despite Non-Border Location; Legitimacy Upheld by Avoidance of Transport Hubs.
March 9, 2019 Case Laws Customs HC

Integrated Tax & GST Cess Exemption Rules Struck Down as Ultra Vires, Affecting Advance Authorisation Imports.
March 9, 2019 Case Laws Customs AT

Revenue Must Verify Import Valuation Independently u/s 14 of Customs Act and Valuation Rules.
March 9, 2019 Case Laws Customs AT

Penalty Imposed on Employee for Signing Bill Lacks Evidence; Violates Natural Justice Principles, Needs Substantial Proof.
March 9, 2019 Case Laws Customs AT

Refunds Approved for Price Variations Finalized Post-Import Due to Annual Discounts or Rebates in Contract Period.
March 9, 2019 Case Laws Customs AT

Authorities Impose Redemption Fine and Penalty for Mis-Declared Copper Scrap Import Value and Description.
March 9, 2019 Case Laws Service Tax AT

Service Tax Demand Overturned Due to Lack of Evidence on Profit-Making Use of Hospital Building in Greater Noida.
March 9, 2019 Case Laws Service Tax AT

Court Rules Allotment of Shop or Land to Traders is "Renting of Immovable Property" Under Applicable Law.
March 9, 2019 Case Laws VAT and Sales Tax HC

Court Upholds Penalty u/s 27(4) for Wrongful ITC Claim, Stresses Strict Interpretation of Tax Exemptions.
March 9, 2019 Case Laws VAT and Sales Tax HC

Supply of Medical Supplies in Treatment Not a Sale Unless Exceptions in Article 366(29A)(b)(c)(f) Apply.
March 9, 2019 Case Laws Income Tax HC

Court Allows Additional Witness, Documents in Section 276-C(1) & 277 Case; No Evidence of Revenue Misconduct Found.
March 9, 2019 Case Laws Income Tax HC

Revenue Authority Cannot Classify Reimbursed Employee Secondment Salary as Non-Deductible Expenditure.
March 9, 2019 Case Laws Income Tax AT

Tax Reduction Order u/s 263 Found Permissible as It Doesn't Harm Revenue Interests.
March 9, 2019 Case Laws Income Tax AT

Exemption for Long-Term Capital Gains Granted Despite Delay in Flat Possession Due to Developer's Fault, Section 54.
March 9, 2019 Case Laws Income Tax AT

Compensation for Urban Agricultural Land Acquisition: Section 10(37) Exemption Requires Proof of Agricultural Status.
March 9, 2019 Case Laws Income Tax AT

Court Orders Deletion of Liability Addition u/s 41 Due to Unsupported Assumptions in Assessment Year.
March 9, 2019 Case Laws Income Tax AT

Taxpayer Allowed to Revise Deduction Claim from Section 54F to Section 54 if Eligible, Says Assessment Ruling.
March 9, 2019 Case Laws Income Tax AT

Income Tax: Foreign Businesses Taxed Only on India-Based Operations Income u/s 9.
March 9, 2019 Case Laws Income Tax AT

Finance Bill 2017: Capital Gains in Joint Development Agreements Taxable Upon Project Completion Before Amendment.
March 9, 2019 Case Laws Income Tax AT

Media Content vs. TV Broadcasting: Functional Dissimilarity in Transfer Pricing Comparables Leads to Exclusion of Broadcasting Companies.
March 9, 2019 Case Laws Income Tax AT

Assessment Notice u/s 143(2) Challenged for Immediate Issuance, Lacks Due Consideration, Deemed Invalid, Annulment Likely.
March 8, 2019 Case Laws GST AAAR

OEM-Supplied Tools Excluded from Component Valuation for GST, Reversing AAR Decision on Free-of-Charge Basis.
March 8, 2019 Case Laws GST AAAR

Marine Paints Not Integral Ship Parts: Necessary for Seaworthiness but Not Classified as Ship Components.
March 8, 2019 Case Laws GST AAAR

Reactor Product Ineligible for GST Classification Under Subheading 8413 91 for Hand Pumps and Parts.
March 8, 2019 Case Laws GST HC

Revenue Authority's Penalty Attempt u/s 130 Deemed Impermissible Without Section 129 Proceedings for E-way Bill Issue.
March 8, 2019 Case Laws GST HC

Court Considers Anticipatory Bail for Input Tax Credit Misuse u/s 132 of GST Act with Strict Conditions.
March 8, 2019 Case Laws GST NAPA

Distributor Penalized for Profiteering on Printing Cartridges; Must Pass Benefits Regardless of Supplier Actions.
March 8, 2019 Case Laws Income Tax AT

Expenses Must Be Deducted Before Calculating Deduction-Eligible Interest Income u/s 80P(2)(d.
March 8, 2019 Case Laws Customs AT

Goods Mis-declaration: Manipulated Markings Lead to Confiscation Under Customs Regulations for False Identity Claims.
March 8, 2019 Case Laws Service Tax HC

Garnishee order invalidated for lack of show cause notice in service tax recovery case. Petitioner's rights upheld.
March 8, 2019 Case Laws Service Tax AT

Section 78 Penalty Requires Intent to Evade Taxes, Not Just Non-Payment or Short-Payment of Duties.
March 8, 2019 Case Laws Central Excise HC

Director Not Liable for Company's Tax Arrears; Legal Action Against Director Unsustainable Without Specific Provisions.
March 8, 2019 Case Laws Central Excise HC

Refund Claims Must Follow Section 11B Timeline; No Exceptions If Amount Not Deposited Under Protest.
March 8, 2019 Case Laws Central Excise AT

Central Units Can Fully Avail CENVAT Credit for Common Input Services via ISD, No Rule Restrictions Apply.
March 8, 2019 Case Laws Central Excise AT

Suo Motu Cenvat Credit Adjustment: No Refund Claim Needed u/s 11B Due to No Actual Fund Outflow.
March 8, 2019 Case Laws VAT and Sales Tax HC

Assessing Officer Criticized for Dismissing Dealer's Tax Evasion Explanation Without Investigating Other Dealers' Practices.
March 8, 2019 Case Laws VAT and Sales Tax HC

Clarification Issued: Skimmed Milk Powder Not Equated with Milk Food for Tax Purposes, Affects VAT and Sales Tax Rates.
March 8, 2019 Case Laws Income Tax HC

Revisional Power u/s 263: Gain on Forwarding Contract Cancellation Deemed Capital, Not Taxable Income.
March 8, 2019 Case Laws Income Tax HC

Incentives as Sales Tax and Central Excise Benefits Classified Using Purpose Test; Kutch Subsidies Seen as Capital Receipts.
March 8, 2019 Case Laws Income Tax HC

Tax Recovery Halted by Moratorium u/s 14(1) of Insolvency and Bankruptcy Code, Overriding Income Tax Act Section 226(3.
March 8, 2019 Case Laws Income Tax HC

Revaluation of Obsolete Inventory Allowed Under AS-2 if Based on Technical Evaluation and Accounting Principles.
March 8, 2019 Case Laws Income Tax HC

CIT Must Carefully Consider Reasons Before Approving Reopening of Tax Assessment Under Income Tax Act Section 151.
March 8, 2019 Case Laws Income Tax HC

Payment to M/s. TQ Services ruled as profit sharing, not commission; Section 194H TDS rules inapplicable.
March 8, 2019 Case Laws Income Tax AT

Penalty Waived if Tax Notice Complied With: Section 271(1)(b) and Section 142(1) Explained.
March 8, 2019 Case Laws Income Tax AT

Tax Deduction Allowed for Delayed Filing: Section 54 Claim Valid Without Capital Gain Account Deposit u/s 139.
March 8, 2019 Case Laws Income Tax AT

Court Rules Sales Tax on Fictitious Sales Returns Qualify as Business Loss When Proven in Favor of Taxpayer.
March 8, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Imposed if Disputed Income Offered Later with All Facts Available.
March 8, 2019 Case Laws Income Tax AT

Challenge to Section 68 Addition: Allegations on Share Capital and Creditworthiness Lack Support Without Director's Presence.
March 8, 2019 Case Laws Income Tax AT

Court to Decide if Section 10B Deductions Apply Before Adjusting for Unabsorbed Depreciation Under Income Tax Act.
March 7, 2019 Circulars GST

New Circular Clarifies GST Treatment for Sales Promotions, Discounts, Offers, and Incentives to Ensure Compliance.

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