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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 HC

Foreign Loan Exchange Gain Classified as Core Activity for Shipping Companies Under Chapter XII-G of Income Tax Act.
March 5, 2019 Case Laws Customs HC

Licensing Authority can extend export obligations by four months with 1% penalty on unfulfilled FOB value. No penalty if met prior.
March 5, 2019 Case Laws Customs HC

Tribunal's Analysis in Smuggling Case Acknowledges Natural Justice Principles, Despite Sketchy Details.
March 5, 2019 Case Laws Customs AT

Shipping Bills Can Be Converted from Duty Drawback to DFIA if Benefits and Interest Are Repaid.
March 5, 2019 Case Laws Customs AT

Customs Commissioner Allegedly Harasses Appellant by Not Amending Bill of Entry u/s 149 of Customs Act.
March 5, 2019 Case Laws Service Tax AT

Appellant Wins Case: Allowed to Carry Forward Unused 80% CENVAT Credit for Future Use.
March 5, 2019 Case Laws Central Excise AT

Clarifying "Natural Causes" in Excise Duty Remission: Aligning Interpretation with Legislative Intent for Loss of Goods.
March 5, 2019 Case Laws Central Excise AT

Confusion Over Classification for CENVAT Credit: Capital Goods vs. Inputs Doesn't Disqualify Appellant's Claim.
March 5, 2019 Case Laws Central Excise AT

CENVAT Credit Valid for Input Services Including Market Information, Procurement, Sales Promotion, and Quality Control.
March 5, 2019 Case Laws VAT and Sales Tax HC

Appeal Authority Can't Act u/s 55(5)(iii) Once Assessee Withdraws Appeal; No Commissioner Review Request Made.
March 5, 2019 Case Laws Income Tax HC

Prior Period Expenses Deductible This Year if Payment Obligation Arose in Previous Year.
March 5, 2019 Case Laws Income Tax HC

Income Tax Act Sections 68, 69, 69A: Additions valid if funds' destination unclear; crucial in money laundering cases.
March 5, 2019 Case Laws Income Tax HC

Advance Rent, Barred by Limitation, Should Be Treated as Business Income, Not Unexplained Credit or Investment.
March 5, 2019 Case Laws Income Tax HC

Tax Department Can Reassess Six Prior Years Without Incriminating Evidence u/s 153A.
March 5, 2019 Case Laws Income Tax HC

High Court Affirms Tribunal's Decision on Section 80IA Deduction; No Error in Expenditure Allocation Method Found.
March 5, 2019 Case Laws Income Tax HC

Employer Contributions to Death Relief Fund Are Allowable Business Expenditures u/s 37 of Income Tax Act.
March 5, 2019 Case Laws Income Tax AT

Income from Technical Services in India Not Taxable Under India-UAE DTAA Without Permanent Establishment.
March 5, 2019 Case Laws Income Tax AT

Tribunal Must Follow Delhi High Court Precedent on Limitation Period Start u/s 271D of Income Tax Act.
March 5, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) invalid if AO's satisfaction pertains to Section 271AAA, making action null and void.
March 5, 2019 Case Laws Income Tax AT

Roaming Charges Not 'Technical Service'; No TDS Required u/s 194J, Entity Not in Default for Non-Deduction.
March 5, 2019 Case Laws Income Tax AT

CIT(A) Oversteps by Enhancing Income from New Source Not in Original Return u/s 143(3) Proceedings.
March 5, 2019 Case Laws Income Tax AT

Assessee Challenges Stamp Duty Valuation; AO Failed to Refer to DVO as Required by Section 50C(2.
March 5, 2019 Case Laws Income Tax AT

School's Book & Uniform Sales Qualify for Tax Benefits as Educational Activities u/s 10(23C)(iiiad) of Income Tax Act.
March 5, 2019 Case Laws Income Tax AT

Factors for Granting Stay in Tax Cases: Prima Facie Case, Balance of Convenience, Hardship, Payment Offer, Previous Orders.
March 5, 2019 Case Laws Income Tax AT

Section 271AAB Penalty: Applies with material evidence when additional income is disclosed during tax search operations.
March 4, 2019 Case Laws Income Tax HC

Electricity Producer Wins Case for Additional Depreciation; Court Rejects Restrictive Interpretation of Section 32(1)(iia.
March 4, 2019 Case Laws Income Tax HC

Taxpayer's Failure to Pay Under VDIS Does Not Automatically Mean Concealed Income u/s 271(1)(c.
March 4, 2019 Case Laws Income Tax AT

International Travel Expenses Not Deductible Against Income from Indian House Property.
March 4, 2019 Case Laws Customs SC

Customs Act Allows Prosecution for Antiquities, Art Treasures; Not Limited by Antiquities Act Section 3.
March 4, 2019 Case Laws Customs AT

Court Affirms Absolute Confiscation of Red Sander Disguised as Handicraft Furniture in Export Attempt.
March 4, 2019 Case Laws SEBI SC

Appellate Tribunal Confirms Penalty for Withholding Information, Hindering SEBI's CIS Investigation, Impacting Investors' Interests.
March 4, 2019 Case Laws Service Tax AT

Service Tax Demand on Export Consignment Discounts Deemed Unsustainable Due to Lack of Clearing and Forwarding Services Provided.
March 4, 2019 Case Laws Service Tax AT

Notional Interest on Maintenance Refundable Security Deposit Excluded from Service Tax Value, Court Rules.
March 4, 2019 Case Laws Central Excise AT

Department Cannot Claim Suppression of Information to Evade Duty if Aware of CENVAT Credit Procedure.
March 4, 2019 Case Laws Central Excise AT

CENVAT Credit Allowed for Security Services Linked to Guest House and Residential Areas Outside Factory Premises.
March 4, 2019 Case Laws Central Excise AT

Refund Adjustment Against Sub-Judice Demand Deemed Inappropriate; Awaiting Competent Authority's Decision.
March 4, 2019 Case Laws Income Tax SC

Section 80AB Amendment by Finance Act 1980 Effective April 1981: Prospective Impact Confirmed by CBDT Circular.
March 4, 2019 Case Laws Income Tax SC

Supreme Court upholds multiple initial assessment years for 100% tax deduction u/s 80IC, dismissing appeal.
March 4, 2019 Case Laws Income Tax HC

High Court Rules Rectification Application Barred by Finality and Merger Doctrine; No Apparent Error for Correction.
March 4, 2019 Case Laws Income Tax HC

Reassessment Notice Quashed: No New Evidence, Just a Second Opinion by New Assessing Officer u/s 143(3.
March 4, 2019 Case Laws Service Tax AT

Appellant Avoids Penalty: Paid Service Tax and Interest Before Notice, No Fraud or Intent to Evade Found.
March 4, 2019 Case Laws Income Tax AT

Section 69D Disallowance Inapplicable: Documents Not Hundis but Bilateral, Not Tripartite, Exempt from Tax Disallowance.
March 4, 2019 Case Laws Income Tax AT

Assessee Validly Claims Section 54 Tax Exemption for New Home Purchase Without Taking Possession Within Timeframe.
March 4, 2019 Case Laws Income Tax AT

Exemption u/s 54 allows capital gains invested in foreign residential properties before 2015-16 to qualify.
March 4, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(b) deemed unsustainable due to double prejudice from non-response during assessment proceedings.
March 4, 2019 Case Laws Income Tax AT

Claim for Writing Off Advertisement Expenses as Bad Debts Denied Due to Non-Reimbursement by Franchisees Under Tax Laws.
March 4, 2019 Case Laws Income Tax AT

Taxation of Excess Share Premium u/s 56(2)(viib) and Rule 114A(2)(a) to Prevent Tax Avoidance.
March 4, 2019 Case Laws Income Tax AT

AO Lacks Evidence for Cash Payments Claim; LTCG from Share Sales Not Bogus u/s 68.
March 4, 2019 Case Laws Income Tax AT

Taxpayer Eligible for Section 54 Deduction if Sole Contributor, Even if Land is HUF's: Purposive Construction Applied.
March 4, 2019 Case Laws Income Tax AT

Debate on Taxability of Online Ad Space Receipts as 'Royalty' u/s 254(2) of Income Tax Act.

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