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Highlights / Annotations / Catch Notes For March of 2019

Home Highlights March March 2019 Year 2019

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Showing 551 to 600 of 710 Records

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March 7, 2019 News GST

Implementation of various decisions taken by the GST Council for the MSME Sector; Issue of Notifications there of
March 7, 2019 Case Laws GST

Anticipatory Bail - input tax credit - continuous issuance of fake invoices without actual supply of goods - offence punishable u/s 137 of Goods and Services Tax Act,......
March 7, 2019 Case Laws GST

Profiteering - Respondent has issued incorrect invoices while selling the above product to his customers as he had not correctly shown the basic price which he should......
March 7, 2019 Case Laws GST

Profiteering - Auric City Homes - Construction of flats - Respondent has denied benefit of ITC to the buyers of the flats being constructed by him under the above Policy....
March 7, 2019 Case Laws Income Tax

Exemption u/s 10(23G) in respect of the liquidated damages - interest income earned from long term finance provided to enterprises undertaking developing, maintaining......
March 7, 2019 Case Laws Customs

Violations of Coastal Zone Regulations - Courts will not, as a matter of judicial propriety, entertain parallel proceedings, even when the relief sought, as the......
March 7, 2019 Case Laws Companies Law

Professional misconduct on the part of CA/ auditor who is the member of ICAI - It is clear that the CA(R-1) colluded with the Director of R-2 company and has given a......
March 7, 2019 Case Laws Service Tax

Levy of interest u/s 75 of FA - the levy was made for the entire month, despite the delay being only for certain days spreading over two months, but not exceeding 30......
March 7, 2019 Case Laws VAT and Sales Tax

The liability to pay additional sales tax is to be collected on the total taxable turnover of the dealer for the entire year. Therefore, the contentions advanced by the.....
March 7, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Deemed dividend addition u/s 2(22)(e) - audit party pointed out possibility of invoking Section 2(22)(e) - AO opposed any such......
March 7, 2019 Case Laws Income Tax

Levy of penalty TDS deducted u/s 194C but not deposited - No penalty is leviable on account of failure to deposit TDS u/s 271C(1)(b). Under Section 271C(1)(a)penalty is.....
March 7, 2019 Case Laws Income Tax

Diversion of income by way of overriding title - legal heirs of the deceased partner was paid a sum as per the partnership deed - Diversion of income at source can take.....
March 7, 2019 Case Laws Income Tax

Section 60 contemplates income arising to transferee which should be taxed in the hands of transferor in the event there is no actual transfer of assets from which such.....
March 7, 2019 Case Laws Income Tax

Income from House property - lease rental income - rental income is taxable in the hands owner of of property irrespective of the fact there is a agreement with other......
March 7, 2019 Case Laws Income Tax

TDS u/s 195 - payment for a market study in UAE - Indo-UAE DTAA - the market study being in the nature of Technical Services (FTS), is in the nature of information......
March 7, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - defective notice u/s 274 - show cause notice issued u/s 274 of the Act does not specify the charge against the assessee as to whether it is for.....
March 7, 2019 Case Laws Income Tax

Reopening of assessment - case was reopened on a ground but additions were made on different ground - it was not open to him to make the addition for unaccounted investment
March 7, 2019 Case Laws Income Tax

AO merely issued the notices u/s 148 on fallacious assumptions by acting only on the directions of Ld. CIT(A) who is legally not having such powers to give direction to.....
March 7, 2019 Case Laws Income Tax

Addition u/s 68 - The practice of conversion of un-accounted money through the cloak of Share Capital/Premium must be subjected to careful scrutiny - a higher onus is......
March 6, 2019 Circulars Income Tax

SOP for handling of cases related to substantial cash deposit during the demonetisation period in which notice under section 142(1) of the Income-tax Act, 1961 has not been complied
March 6, 2019 Circulars Central Excise

Writ Petitions on Safeguard Duty on “Solar cells whether or not assembled in modules or panels”
March 6, 2019 Notifications Income Tax

Provision of section 56(2)(viib) of IT Act 1961, shall not apply to consideration received by a company for issue of shares that exceeds the face value of such shares in....
March 6, 2019 Case Laws Income Tax

Addition u/s 37 and 40A - distribution of profit in the guise of excessive price paid to the members against purchase of sugarcane - to the extent of the component of......
March 6, 2019 Case Laws Income Tax

Revision petition u/s 264 - the revision application was filed seven years later. By no stretch of imagination, such long period can be ignored. The petitioner simply,......
March 6, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - Difference of opinion between the AO and the assessee about head of income under which ‘Particular Item’ is to be ‘assessed’ was and would......
March 6, 2019 Case Laws Customs

Relevant date of imports for the purpose of FTP - the relevant date for reckoning the import of the consignments of peas is the date of Bill of Lading.
March 6, 2019 Case Laws Customs

The adjudication of Show Cause Notice in respect of which a settlement application has been made (and allowed to be proceeded with) is not just contrary to the statutory....
March 6, 2019 Case Laws Customs

Liability of Director for dues of the company under Customs Act - Piercing of veil - dues of the company cannot be recovered from the petitioner personally. The demand......
March 6, 2019 Case Laws Insolvency and Bankruptcy

Default by insolvency professional (IP) - Disciplinary Committee debars her from seeking fresh registration as an insolvency professional or providing any service under.....
March 6, 2019 Case Laws Central Excise

Classification of goods - Any interpretation that makes the specific entry, ‘motor spirit’ and its definition appearing in supplementary notes, otiose, cannot be the......
March 6, 2019 Case Laws VAT and Sales Tax

Interpretation of statute - holding of stock - scope of the word “held” - the holding of stock, as found in the provision, can only be running stock and not the turnover in any event.
March 6, 2019 Case Laws VAT and Sales Tax

Penalty u/s 27(4)(1) of TNVAT Act - the claim made by the assessee was outrightly rejected by the Assessing Officer as time barred and therefore, there is no allegation.....
March 6, 2019 Case Laws Indian Laws

Scope of basic wages - the allowances in question were essentially a part of the basic wage camouflaged as part of an allowance so as to avoid deduction and contribution....
March 6, 2019 Case Laws Indian Laws

Dishonor of Cheque - in the absence of a notice of demand being served on the company and without compliance with the proviso to Section 138, the High Court was in error....
March 6, 2019 Case Laws Income Tax

Stay of demand u/s 220(6) - recovery proceedings - Writ for stay without filing appeal - violation of principles of natural justice - more than 100 crores addition on......
March 6, 2019 Case Laws Income Tax

Charitable activity - eligibility for registration u/s 12AA - commissioner considering all the factual aspects recorded his dis-satisfaction u/s 12AA(1). Tribunal......
March 6, 2019 Case Laws Income Tax

Nature of expenditure - revenue or capital expenditure - expenditures towards repairs and renovations of Assessee's hotel properties - Once CIT(A) as well as ITAT, on......
March 6, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - not entitled for the deduction U/s 54 - claim deduction allowed U/s 54F - once, the assessee has explained the reasons for making a wrong claim......
March 6, 2019 Case Laws Income Tax

Assessment u/s 153A - additions in unabated assessments - additions in unabated assessments without any incriminating material found during the course of search u/s 132.....
March 6, 2019 Case Laws Income Tax

TDS u/s 194H - commission or brokerage - amount retained by Banks/ Credit Card Agencies - assessee was not required to deduct TDS on charges retained by Bank / credit......
March 6, 2019 Case Laws Income Tax

Addition of bonus paid to the directors - disallowance u/s 36(1)(ii) - No extra services have been rendered for payment of commission - Two shareholders director were......
March 6, 2019 Case Laws Income Tax

Undisclosed interest income - search & seizure u/s 132 - dump documents relied upon - AO has invoked the provisions u/s 292C that there is a presumption that the......
March 6, 2019 Case Laws Income Tax

Capital gain computation - cost of acquisition of the asset as on 01.04.1981 - valuation report of the DVO Vs. Registered valuer Report - Approved Valuer’s report taking....
March 6, 2019 Case Laws Income Tax

Addition u/s 68 - assessee has discharged the initial onus cast on it in terms of identity, creditworthiness and genuineness of the transaction - Genuineness accepted in....
March 6, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - - reopening based on report of the Investigation Wing - Assessing officer can rely on the report of DIT, Investigation Wing but at the.....
March 6, 2019 Case Laws Income Tax

Taxation of excess share premium received u/s 56(2)(viib) - basis of valuation - preference share versus equity shares - First it is to be decided that, which clause of.....
March 6, 2019 Case Laws Income Tax

Addition u/s 68 - If assessee had discharged its onus to prove the identity, creditworthiness and genuineness of the share applicants by placing PAN details, bank......
March 5, 2019 Circulars Customs

Clarification in relation to applicability of provision of Customs Act to Cruise Tourism
March 5, 2019 Case Laws GST

Cancellation of GST registration - non filing of returns of returns - Revenue directed to consider and pass orders upon the application of the petitioner wherein the......
March 5, 2019 Case Laws GST

Detention of goods - mistake had crept in, in the mentioning of the lorry number as TN 19 U 7857 instead of TN 19 U 7873 - It is incumbent upon the statutory......

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Quick Updates:

What's New:
Latest Case Laws

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What's New:
Latest Circulars

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

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

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...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

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

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

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

H: Lending business earned interest spread, no disallowance. Keyman insur...

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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