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Highlights / Annotations / Catch Notes For March of 2019

Home Highlights March March 2019 Year 2019

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Showing 601 to 650 of 710 Records

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March 5, 2019 Case Laws Income Tax

Shipping income assessment - Exchange gain on account of restatement on foreign loan - it would be considered to be a part of core activity of the shipping company......
March 5, 2019 Case Laws Customs

Imposition of penalty - delay in fulfilling export obligation - after the amendment, Licensing Authority may grant extension in fulfilling the export obligation by a......
March 5, 2019 Case Laws Customs

Principles of natural justice - smuggling - Although the Tribunal's analysis of the facts and the contentions of the parties was somewhat sketchy, this is not a case of.....
March 5, 2019 Case Laws Customs

Conversion of shipping bills from Duty Drawback Scheme to DFIA Scheme allowed subject to reversal of benefit taken under Duty Drawback Scheme is paid by the appellant alongwith interest
March 5, 2019 Case Laws Customs

It appears that the Commissioner of Customs is bent upon harassing the appellant by not accepting his request for amendment of the Bill of Entry under Section 149 of the....
March 5, 2019 Case Laws Service Tax

CENVAT credit - It is true that during the relevant period only 20% of credit could be utilized but we find force in the argument of the appellant that they were not......
March 5, 2019 Case Laws Central Excise

Remission of duty - loss of goods - The expression "Natural causes" or "Unavoidable accidents" have to be interpreted in their ordinary and natural connotation in......
March 5, 2019 Case Laws Central Excise

CENVAT Credit - appellant being confused about the impugned goods to be capital goods or inputs - Availing the said credit qua inputs at two different stage does not......
March 5, 2019 Case Laws Central Excise

CENVAT Credit - input services - Market information services are also covered under ‘procurement of inputs’, ‘sales promotion’ and ‘quality control’ specifically......
March 5, 2019 Case Laws VAT and Sales Tax

The appeal authority had no jurisdiction surviving in him to pass any order referable to Section 55(5)(iii) of the Act after the assessee had filed an application to......
March 5, 2019 Case Laws Income Tax

Claim of expenditure pertaining to earlier year - prior period expenses - If there was no accrual of the expenditure in the earlier year or had not become due. It became....
March 5, 2019 Case Laws Income Tax

Addition u/s 68, 69 and 69A - incremental peak credit - money launderer or hawala operator - Addition is permissible if destination of the amounts which were deposited......
March 5, 2019 Case Laws Income Tax

Advance for rent and never turned into income - Recovery barred by limitation - still remains as a liability in its account - If the recovery had been barred by......
March 5, 2019 Case Laws Income Tax

When a notice u/s 153A is issued, it enables the department to carry out re-assessment or assessment with respect to the six immediate prior years and the year in which.....
March 5, 2019 Case Laws Income Tax

Eligibility to deduction u/s 80IA - allocation of expenditure - In absence of any material that the methodology for allocation of expenditure followed by the CIT (A) and....
March 5, 2019 Case Laws Income Tax

Contribution made by the employer to the Death Relief Fund is also an allowable business expenditure in terms Section 37 in so far as the expenditure is incurred wholly.....
March 5, 2019 Case Laws Income Tax

Income accrued in India - FTS - No PE in India - DTAA between India and UAE - As per DTAA, there is no specific clause in respect of FTS and same has to be considered as....
March 5, 2019 Case Laws Income Tax

Penalty u/s. 271D - From which date counting of limitation start - Reference of matter by AO or notice by Joint CIT - Though the contention of the Revenue seems to be......
March 5, 2019 Case Laws Income Tax

Penalty imposed u/s 271(1)(c) - satisfaction relates to Section 271AAA - satisfaction of the AO qua a wrong section for the purposes of penalty of strict nature is......
March 5, 2019 Case Laws Income Tax

TDS u/s 194J - assessee in default u/s 201(1A)/201(1) - roaming charges paid by the assessee to other telecom companies are not covered under ‘fee for technical service’....
March 5, 2019 Case Laws Income Tax

Power of CIT(A) u/s 151 - enhancement of income - CIT(A) has erred in exceeding his jurisdiction by enhancing income from a fresh source that was neither part of return.....
March 5, 2019 Case Laws Income Tax

Computation of LTCG - assessee objects Stamp Duty valuation u/s. 50C before AO and requested to reference to DVO - Based on precedent AO should have refered valuation to....
March 5, 2019 Case Laws Income Tax

Benefits of section 10(23C)(iiiad) - sale and purchase of books and uniform to the students of the assessee school is also a part of educational activity, There is no......
March 5, 2019 Case Laws Income Tax

Stay of demand - Factor for granting stay - prima facie case, balance of convenience, relative hardship, offer to pay by the Assesse & the earlier orders of the Tribunal....
March 5, 2019 Case Laws Income Tax

Penalty u/s 271AAB - additional income disclosures only during the course of search & seizure operation buy peace of mind and avoid any further litigation. - 271AAB......
March 4, 2019 Case Laws Income Tax

To deny the benefit of additional depreciation to a generating entity on the basis that electricity is not an “article” or “thing” is in our view an artificially......
March 4, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee filed its return under VDIS but failed to pay the tax - This itself will not lead to the conclusion that the assessee has concealed its.....
March 4, 2019 Case Laws Income Tax

No travelling expenses can be allowed for assessee’s international travel for income received related to house property in India.
March 4, 2019 Case Laws Customs

Offences u/s 132 and 135 - power of Collector of Customs - Section 3 of the Antiquities and Art Treasures Act, 1972. - Prosecution under Sections 132 and 135(1)(a) of......
March 4, 2019 Case Laws Customs

In the guise of handicraft furniture and woods/ metals the appellant intended to export red sander. Therefore, red sander is absolutely confiscated - absolute confiscation upheld.
March 4, 2019 Case Laws SEBI

Noncompliance of summons had hampered the further course of investigation. The failure was without any justification. - the Appellate Tribunal has observed that details.....
March 4, 2019 Case Laws Service Tax

Classification of services - discount received against their own export consignment from the shipping agents - the appellant has not rendered any services of clearing......
March 4, 2019 Case Laws Service Tax

Valuation - maintenance services - inclusion of notional interest on ‘maintenance refundable security deposit’ in assessable value - There is no justification for......
March 4, 2019 Case Laws Central Excise

Once the department was aware of the procedure followed by the appellant for taking the CENVAT credit subsequently the department cannot allege suppression with intention to evade duty.
March 4, 2019 Case Laws Central Excise

CENVAT Credit - input services - security guard for providing security of guest house - cycle stand and residential premises outside the factory premises - these......
March 4, 2019 Case Laws Central Excise

Suo moto adjustment of sanctioned refund against the demand - the demand confirmed been already sub-judiced before the competent authority - The question of suo moto......
March 4, 2019 Case Laws Income Tax

Amendment made in Section 80AB, which was inserted by Finance (No. 2) Act, 1980 with effect from 1st April, 1981 have prospective effect evident from Finance Act as well....
March 4, 2019 Case Laws Income Tax

SLP against High Court decision that Two Initial Assessment Year is permissible in 80IC for 100 % deduction stand dismissed.
March 4, 2019 Case Laws Income Tax

Rectification of mistake - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not......
March 4, 2019 Case Laws Income Tax

Reopening of assessment - Original assessment u/s 143(3) - Assessment notice was based upon a second opinion or revisiting of the same facts by a subsequent Assessing......
March 4, 2019 Case Laws Service Tax

Penalty - short-payment of service tax - Once the appellant had paid the service tax before the issue of show-cause notice along with interest and there is no fraud,......
March 4, 2019 Case Laws Income Tax

Addition u/s 69D - Hundies v/s bills of exchange - documents recovered all bilateral and not tripartite - Section 69D applies to hundi alone and not to bills of exchange....
March 4, 2019 Case Laws Income Tax

Exemption u/s 54 - assessee purchased the new residential house within the time period stipulated in Sec.54 but possession was not taken - Asssessee was duly entitled......
March 4, 2019 Case Laws Income Tax

Exemption u/s 54 - capital gains invested outside India for purchase of residential house - Benefit to investment of LTCG in residential house outside India is available....
March 4, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(b) - Non response to notice issued in assessment proceedings - non response has already led to addition of the entire amount and the very purpose of.....
March 4, 2019 Case Laws Income Tax

Claim for write off of bad debts - advertisement expenses incurred for and on behalf of the franchisees, which was to be reimbursed by them to the assessee - franchisees....
March 4, 2019 Case Laws Income Tax

Addition of share premium u/s 56(2)(viib) r.w.r. 114A(2)(a) - Excess of share premium collected by the assessee is taxable u/s 56(2)(viib) r.w.r. 114A(2)(a) - AO has the....
March 4, 2019 Case Laws Income Tax

Bogus LTCG - penny stock - addition u/s 68 - The AO failed to bring on board any material to suggest that the assessee had made cash payment to the purchaser of share......
March 4, 2019 Case Laws Income Tax

Deduction u/s 54 is allwable to assessee applying rule of purposive construction and the object which Section 54F seeks to achieve if on facts it was proved that Money......
March 4, 2019 Case Laws Income Tax

Rectification u/s 254(2) - receipt from other advertisers towards sale of online ad space in Inida under AdWord Program is chargeable to tax as 'Royalty - issue is......

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N: Land Customs Stations and Routes for import and export of goods by lan...

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

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

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

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

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

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

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

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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