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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

1 ....7 8 9 101112 13 14 15

March 9, 2019 Case Laws Customs

Seizure of contraband Gold - The mere fact that the interception and seizure was not affected in an international border or near an airport or seaport is irrelevant,......
March 9, 2019 Case Laws Customs

Validity of Pre-import conditions - Exemption from integrated tax and GST compensation cess - benefit of N/N. 18/2015- Cus - Import against Advance Authorisation - Duty.....
March 9, 2019 Case Laws Customs

Valuation of imported goods - in spite of the admission on behalf of the importer, the Revenue is required to satisfy the requirements prescribed under Section 14 of the....
March 9, 2019 Case Laws Customs

Principles of natural justice - imposition of penalty on the co-noticee/appellant - Mere signing of bill that too in the capacity of being employee is not sufficient to.....
March 9, 2019 Case Laws Customs

Refund claims - price variation clause - transaction value determined after importation due to annual discount/quantity rebate, determined after end of the contract......
March 9, 2019 Case Laws Customs

Imposition of redemption fine - import of copper scrap druid - mis-declaration of description and value - no supplier would supply a high priced goods against an order......
March 9, 2019 Case Laws Service Tax

Construction services - construction of building for Manyavar Kanshi Ram Hospital at Greater Noida - Revenue could not give any evidence to establish that the said......
March 9, 2019 Case Laws Service Tax

The claim of the appellant (Krishi Upaj Mandi Samiti) that the allotment of shop or land to the traders cannot be considered as “renting of immovable property” is not tenable.
March 9, 2019 Case Laws VAT and Sales Tax

Availing Input Tax Credit (ITC) wrongly - Penalty u/s 27(4) - strict interpretation has to be given to any exemption notification and the interpretation should lean in......
March 9, 2019 Case Laws VAT and Sales Tax

Sale of goods or not? - supply of drugs, medicines, implants, surgical tools etc. to the patient during treatment - mere passing of property in an article or commodity......
March 9, 2019 Case Laws Income Tax

Prosecution u/s 276-C(1) & 277 - revenue sought additional witness and additional documents - there is no basis to come to a conclusion that respondent (revenue) is......
March 9, 2019 Case Laws Income Tax

Justification for the expenditure - amount paid towards secondment of employees - The contention of the AO that, real beneficiary of the Australian entity’s employees......
March 9, 2019 Case Laws Income Tax

Revision u.s 263 - assessment order passed pursuant to the revisionary order has resulted in reduction of tax liability - not prejudicial to the interest of the Revenue.....
March 9, 2019 Case Laws Income Tax

Exemption u/s 54 - LTCG - delay in obtaining possession of residential flat and getting purchase deed executed was on account of the developer and was by reason beyond......
March 9, 2019 Case Laws Income Tax

Exemption u/s 10(37) - Assessee has received compensation on compulsory acquisition of urban agricultural land - Once sufficient material is placed that land was......
March 9, 2019 Case Laws Income Tax

Addition u/s 41 - remission/cessation of liability - liability continued from past so many years - merely on the basis of surmises and assumptions it cannot be said that....
March 9, 2019 Case Laws Income Tax

Eligibility of deduction u/s 54 and 54F - in return deduction claimed u/s 54F - in assessment proceedings revised his claim u/s 54 - AO is duty bound to allow deduction.....
March 9, 2019 Case Laws Income Tax

Profit attributable to India - an assessee whose business operations are not exclusively carried out in India, the amount of income which will be deemed to accrue or......
March 9, 2019 Case Laws Income Tax

Capital gain - Joint development agreement - amendment brought in by the Finance Bill 2017 is prospective and not retrospective - For the prior period, capital gain is......
March 9, 2019 Case Laws Income Tax

TP adjustment - comparable selection - functinal dissimilarity - media content and TV broadcasting are totally dissimilar activities - not at all comparable - AO/ TPO to....
March 9, 2019 Case Laws Income Tax

Reopening of assessment -Notice u/s 143(2) - AO given the notices u/s 143(2) to the assessee immediately to filing the return, which shows non-application of mind on the....
March 8, 2019 Case Laws GST

Valuation under GST - the cost of the tools supplied by the OEM customer on FOC basis to the Appellant is not required to be added to the value of the components......
March 8, 2019 Case Laws GST

lassification of goods - marine paints - ‘marine paints’ are in no way an integral piece of a ship which would in any way form the whole ship. - This may be mandatory......
March 8, 2019 Case Laws GST

Classification of goods - Reactor - the product manufactured by the Appellant does not merit classification under the subheading 8413 91- as “Hand Pumps and parts thereof”
March 8, 2019 Case Laws GST

E-way bill - prima facie, revenue seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section....
March 8, 2019 Case Laws GST

Bail application - input tax credit - obtaining invoices without delivery of the goods - offence punishable u/s 132 - by imposing stringent conditions if the petitioners....
March 8, 2019 Case Laws GST

Profiteering - printing cartridges - The passing of the benefit by the distributor or retailer does not rest on the fact that the manufacturer or his supplier should......
March 8, 2019 Case Laws Income Tax

Deduction u/s. 80P - all expenses/losses attributable to such interest income are required to be necessarily deducted and only resultant interest income is eligible for.....
March 8, 2019 Case Laws Customs

Duty Drawback - mis-declaration - they manipulated the marking and numbers on the good to establish the identity with the imported goods - such an approach is nothing......
March 8, 2019 Case Laws Service Tax

Validity of rcovery/garnishee order - short payment of service tax - without issuing the show cause notice, if the explanation of the petitioner is not accepted,......
March 8, 2019 Case Laws Service Tax

Imposition of penalty u/s 78 - mere non-payment of short-payment of duties or taxes cannot be construed as with an intent to evade duties/taxes. There must be something.....
March 8, 2019 Case Laws Central Excise

Recovery of arrears of tax / duty of company from the director of company - The action of the respondents in compelling the petitioner to clear the dues of the company......
March 8, 2019 Case Laws Central Excise

Refund claim - when a specific limitation has been provided u/s 11B, then that limitation has to be adhered specially when it is not the case of appellant that he had......
March 8, 2019 Case Laws Central Excise

CENVAT Credit - input service distribution (ISD) - there is no restriction in the rule that the Central unit cannot avail the whole credit accruing through its unit for.....
March 8, 2019 Case Laws Central Excise

Suo moto credit of excess credit reversed - process involving availment of suo motu Cenvat credit of the amount reversed earlier is a technical book adjustment and in......
March 8, 2019 Case Laws VAT and Sales Tax

Evasion of tax - mala-fide intention or not - the dealer has specifically pointed out that there were other similar manufacturers, who were also selling for the same......
March 8, 2019 Case Laws VAT and Sales Tax

Classification of goods - rate of tax - skimmed milk powder - to state that milk food is same as milk powder is a wrong interpretation of the Entry.
March 8, 2019 Case Laws Income Tax

Revision u/s 263 - Gain on cancellation of forwarding contract - characterization of income - Revenue may be correct in contending that, the Assessing Officer had not......
March 8, 2019 Case Laws Income Tax

Subsidy or incentive - purpose tests for grant of subsidy/incentive - incentives received in the form of Sales Tax and Central Excise benefit - revenue or capital......
March 8, 2019 Case Laws Income Tax

Recovery proceedings - Notice u/s 226(3) - After declaration of Moratorium under Section 14(1) of the Insolvency and Bankruptcy Code, 2016 institution of other......
March 8, 2019 Case Laws Income Tax

Devaluation of stocks and spares - AS-2 - revaluation of certain old inventories which were obsolete and non moving items of spares - if based on technical evaluation......
March 8, 2019 Case Laws Income Tax

Reopening of assessment - Grant of the sanction by the CIT u/s 151 of the Act, is not a mechanical act on his part but it requires due application of mind to the reasons....
March 8, 2019 Case Laws Income Tax

TDS u/s 194H - non deduction of tds on commission payment - the payment made by the assessee to M/s.TQ Services is, in no way, commission payment, but, is, in fact, a......
March 8, 2019 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - non comply with the notice issued u/s 142(1)- Once on record it is proved that notice was complied with, no penalty 271(1)(b) for non......
March 8, 2019 Case Laws Income Tax

Claim of deduction of long term capital gain claimed u/s 54 - delayed filing of ITR - No deposit in capital gain account scheme account - in such case claim is allowable....
March 8, 2019 Case Laws Income Tax

Sale tax paid on sales return - allegation of bogus sales - allowable business loss - When the factum of sales return has been proved in favour of the assessee and......
March 8, 2019 Case Laws Income Tax

Penalty u/s.271(1)(c) - Disputed income offered in subsequent year - When all the facts are available, that cannot be termed as furnishing of inaccurate particulars of......
March 8, 2019 Case Laws Income Tax

Addition u/s 68 - share capital and share premium - allegation regarding identity and creditworthiness - non appearance of director - addition cannot be sustained merely....
March 8, 2019 Case Laws Income Tax

Deduction u/s 10B - profit of eligible undertaking for the purpose of allowing deduction u/s 10B of the Act at the source itself without deduction of unabsorbed brought.....
March 7, 2019 Circulars GST

Various doubts related to treatment of sales promotion scheme under GST clarified

1 ....7 8 9 101112 13 14 15

Quick Updates:

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Latest Case Laws

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Latest Circulars

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

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H: Land business income surrendered during survey not unexplained, charge...

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H: Professional fees earned abroad taxable in India, but Japanese withhol...

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H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

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

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

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