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Highlights / Annotations / Catch Notes For March of 2019

Home Highlights March March 2019 Year 2019

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Showing 651 to 700 of 710 Records

1 ....10 11 12 131415

March 4, 2019 Case Laws Service Tax

Grant of Interest on refund of erroneously payment of service tax - the authority has not to wait for any order specifically payment of interest. The moment department......
March 4, 2019 Case Laws Income Tax

Unaccounted opening cash balance - In the Balance sheet the cash balance and sundry creditor is shown at NIL figure - in the light of the reason given by the assessee......
March 3, 2019 Circulars FEMA

Hedging of exchange rate risk by Foreign Portfolio Investors (FPIs) under Voluntary Retention Route
March 3, 2019 Circulars FEMA

‘Voluntary Retention Route’ (VRR) for Foreign Portfolio Investors (FPIs) investment in debt
March 3, 2019 Circulars Customs

Entity Registration and Approval under new Sea Manifest Regulations
March 3, 2019 Case Laws Income Tax

Reopening of assessment - Merely because in the later year, the AO takes a different view on the basis of similar material, which may have been collected during such......
March 3, 2019 Case Laws Insolvency and Bankruptcy

The process under the ‘I&B Code’, once set in motion, is irreversible and leads to exceptional and serious consequences. - A running business, which has made no default,....
March 3, 2019 Case Laws Central Excise

Classification of goods - manifold business forms including printed/ blank continuous computer stationery forms and printed cut sheet forms - goods are required to be......
March 3, 2019 Case Laws Central Excise

CENVAT Credit - input service - GTA Service - once the Hon’ble Apex Court has declared the law, the Circular issued by the Board cannot override the judgment of the Apex....
March 3, 2019 Case Laws Central Excise

Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash
March 3, 2019 Case Laws Central Excise

Job work - Computation of Aggregate turnover of the goods - If the contention of the Appellant is accepted, a dealer may get the goods referred to in Rule 12B......
March 3, 2019 Case Laws VAT and Sales Tax

Since the stock transfer claim of the appellant is found to be not tenable and the transactions in question are found to be inter-State sales, the State of Maharashtra......
March 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Tribunal has set aside the order of the CIT(A) regarding enhancement of income, therefore, the very basis on which the penalty was levied by the.....
March 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(C) - addition sustain on Bogus purchases - When it is not discernible from the assessment order as to whether assessee has furnished inaccurate......
March 2, 2019 Case Laws Income Tax

Levy of penalty u/s. 271E - violation of provisions of Section 269T - If identity of person is proved and genuineness of payment is not doubted by the AO then ontentions....
March 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice u/s 274 - In SCN issued u/s 274, AO does not strike out the inappropriate words to specify the charge against the assessee as to....
March 2, 2019 Case Laws Income Tax

No surrender at the time of search but cash seized was included in the computation of income and offered for tax which was duly accepted by the AO without any further......
March 2, 2019 Case Laws Income Tax

Revision u/s 263 - eligibility of claim for deduction u/s 54F - If it born out from record that AO has not examined the claim of assessee for deduction and allowed the......
March 2, 2019 Case Laws Income Tax

Reopening of assessment - The assessment order makes it very clear that reassessment proceedings by issuing notice u/s 148 were done merely on the basis of change of......
March 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - non recording of satisfaction - When satisfaction for initiation of penalty proceedings u/s 271(1)(c) of IT Act is recorded by the AO in......
March 2, 2019 Case Laws Income Tax

Reopening of assessment - Original assessment u/s 143(3) - Reopening of assessment merely on the basis of objection raised by audit party is not permissible if AO has......
March 2, 2019 Case Laws Income Tax

Revision u/s 263 - Issue considered and decided in appeal by appellate authorities, such matters cannot be subject to revision u/s 263. Rationale behind exclusion of......
March 2, 2019 Case Laws Income Tax

Stay petition for stay of demand must contain note for the existence of a prima facie case, financial stringency of petitioner and the balance of convenience and it......
March 2, 2019 Case Laws Income Tax

Assessment u/s 153A - Validity of search on grounds of absence of panchas - Delay in raising plea that no punchas is available at the time of search is Fatal. It should.....
March 2, 2019 Case Laws Income Tax

Settlement application filed u/s 245C - If assesse voluntarily offer additional income after filing Settlement application, it will lead to quashing of Settlement......
March 2, 2019 Case Laws Income Tax

Deduction u/s 10B - sale of export quota and interest on margin money - There the sole activity engaged in by the assessee is export, all incomes generated by the......
March 2, 2019 Case Laws Income Tax

Reopening of completed assessment u/s 143(3) after 4 years - though the ld.AO has to form a prima facie belief only, but has not analysed any of these details while......
March 2, 2019 Case Laws Income Tax

No penalty levied u/s. 271(1)(c) if assessee has made complete disclosure of details of claim in Accounts as well as return. Further if claim is a debatable and there......
March 1, 2019 Notifications Companies Law

Central Government appoint persons as part-time members of the National Financial Reporting Authority (NFRA) - Total 7 members (3 members are from ICAI)
March 1, 2019 Notifications Income Tax

U/s 138 (1) of IT Act 1961 Central Government specifies Nodal Officer, Pradhan Mantri Kisan Samman Nidhi (PM-KISAN)
March 1, 2019 Notifications FEMA

Foreign Exchange Management (Permissible Capital Account Transactions)(Amendment) Regulations, 2019
March 1, 2019 Notifications FEMA

VRR - A Foreign Portfolio Investor may enter into forward contracts, foreign currency-rupee option contract, cost reduction structures or swaps with Rupee as one of the.....
March 1, 2019 Notifications FEMA

Foreign Exchange Management (Borrowing and lending) (Amendment) Regulations, 2019 - Borrowing and lending by persons resident outside India
March 1, 2019 Notifications FEMA

NRI or OCI may trade or invest in all exchange traded derivative contracts approved by Securities and Exchange Board of India from time to time subject to the limits prescribed by SEBI
March 1, 2019 Circulars Income Tax

Task Force for drafting a New Direct Tax Legislation-Extension of term
March 1, 2019 Case Laws Income Tax

Dismissal of revenue appeal by High court without framing the questions - every order/judgment, which decides the lis between the parties, must contain the......
March 1, 2019 Case Laws Income Tax

Correct head of income - gain arising on sale of share - If in the later year the assessee had declared a loss on capital side, we wonder whether going against such a......
March 1, 2019 Case Laws Income Tax

Attachment of Property including vehicles - the buses are used to facilitate the movement of students between their homes and the college. Students should not be made to....
March 1, 2019 Case Laws Customs

Duty free import authorisation (DFIA) - The present dispute is not of classification but compliance with the licence condition. The description of the goods, based upon.....
March 1, 2019 Case Laws Service Tax

Refund - Unjust enrichment - If the debit notes are not acted upon and not recorded as receivables in the books of the appellant are not receiving any sum as service tax....
March 1, 2019 Case Laws Service Tax

Nature of Service - BAS - the activity undertaken by the appellant herein of threshing and drying of raw tobacco leaves would not come under category of ‘Business......
March 1, 2019 Case Laws Service Tax

Export of service of not - After receiving the taxable service by the overseas entity, the place of actual use of service will not be considered as the relevant factor......
March 1, 2019 Case Laws Service Tax

Classification of services - Merely taking such licence or abiding by such labour law, it cannot be said that the contract for executing works within the manufacturing......
March 1, 2019 Case Laws Service Tax

CENVAT Credit - construction of residential property - unsold flats at the time of receipt of completion certification - demand of service tax/ reversal of credit set aside.
March 1, 2019 Case Laws Service Tax

Evasion of service tax - onus on the revenue to prove - there is no investigation to show as to whom the said services have been provided; that when the same were......
March 1, 2019 Case Laws Central Excise

Valuation - extended period of limitation - department could very well have appointed Cost Accountant as provided in the Central Excise Act, 1944 to ascertain whether......
March 1, 2019 Case Laws VAT and Sales Tax

Whether the specific contract entered into by the assessee herein was for transfer of goods in the form of goods or not in the form of goods; the fact admitted being......
March 1, 2019 Case Laws GST

Levy of CST - Benefit of lower CST or exemption from CST post GST - Procurement of high speed diesel oil for manufacturing - the question whether the finished goods......
March 1, 2019 Case Laws Indian Laws

Condonation of delay of 457 days in filing appeal - Since, the right to appeal is a statutory right, this court is not persuaded to accept that relief can be granted to.....
March 1, 2019 Case Laws Income Tax

TP Adjustment - AMP expenses by applying bright line test on protective basis - TP adjustment amounting by applying BLT is not sustainable on protective basis having no.....

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F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register