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Highlights / Annotations / Catch Notes For March

Home Highlights March

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1 ....68 69 70 717273 74 75 76........ 138

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
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......

1 ....68 69 70 717273 74 75 76........ 138

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F: GST on Solar Plant

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Loan to equity conversion attracts income tax on excess share premium ...

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H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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

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