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Highlights / Annotations / Catch Notes For April of 2019

Home Highlights April April 2019 Year 2019

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Showing 1 to 50 of 624 Records

12 3 4 5........ 13

April 30, 2019 Circulars GST

GST applicability on Seed Certification Tags
April 30, 2019 Circulars GST

GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017 – Central Tax (R) S. No.41 dated 28.06.2017
April 30, 2019 Circulars Income Tax

Order Under Section 138(1)(a) of the Income Tax Act, 1961 - Exchange of details of assessee with GSTN under the Goods and Services Tax (GST)
April 30, 2019 Case Laws Customs

Freezing of Bank Accounts - bogus addresses for the purposes of claiming IGST refunds - the power to freeze or suspend operations of a bank account cannot legally be exercised.
April 30, 2019 Case Laws Customs

Revocation of CHA License - forfeiture of security deposit - Where a provision/regulation spells out a specific period of limitation, such period is mandatory and any......
April 30, 2019 Case Laws Customs

Refund claim - without challenging assessment order on the shipping bill - the enhanced duty was paid by the respondent after issuing letter of protest. Therefore,......
April 30, 2019 Case Laws Customs

Import of ‘Dawson Weak Coking coal’ - Since there was no parameter fixed during the relevant period, the entitlement of the exemption would solely depend whether it had.....
April 30, 2019 Case Laws Service Tax

Non-payment of service tax - service tax collected but not paid to Revenue - the benefit of limitation cannot be extended to the appellant as the appellant were......
April 30, 2019 Case Laws Central Excise

Liability of interest on reversal of irregular CENVAT Credit, before the amendment to Rule 14 - credit availed but not utilized - The amendment to Rule 14 of the Cenvat.....
April 30, 2019 Case Laws Central Excise

Remission of duty - When damage due to fire had caused loss to the appellant, imposition of duty liability on the damage goods would further cause hardship to the......
April 30, 2019 Case Laws Income Tax

TDS u/s 195 - financial services - services were neither rendered in India nor utilized in India - explanation to Section 9(1)- though widened the scope of applicability....
April 30, 2019 Case Laws Income Tax

Deduction u/s. 80-IB - Profit derived from the business of manufacture and sale of Pig Iron - Profit from the sale of slag, being a by-product - concurrent findings of......
April 30, 2019 Case Laws Income Tax

Disallowing the expenses of liquidated damages - year of allowability - a payment based on contingent contract u/s 32 of the Contract Act could be allowable only when......
April 30, 2019 Case Laws Income Tax

Stay of demand - directed to deposit 20% of demand as precondition for grant of stay - The authority has to deal with the contentions raised by the parties so as to......
April 30, 2019 Case Laws Income Tax

Immunity from penalty - statements u/s 132(4) - AO denied Immunity alleging that admitted tax liability was not paid in the returns filed u/s 153C - no time frame fixed.....
April 30, 2019 Case Laws Income Tax

Provisional attachment of the property u/s 281B - it can be made without serving a Notice for Demand u/s 156 - it is akin to attachment before judgment provided under......
April 30, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - claim of HRA denied as rent paid to co-owner - The rent was actually paid to the co-owners and this fact has not been disputed by the AO - Merely....
April 30, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - no original return- return filed pursuant to notice u/s 148 and paid additional tax - assessed income and the returned income are same - no......
April 30, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - recording of satisfaction - penalty initiated u/s 143(3) order for concealment of particulars of income - penalty imposed for furnishing of......
April 30, 2019 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) on proportionate basis - mixed funds i.e own funds as well as borrowed funds - commercial expediency - charging / non-charging of....
April 30, 2019 Case Laws Income Tax

Determination of LTCG on sale of shares - period of acquisition - acquisition of shares on the basis of share certificates issued on amalgamation in lieu of the shares......
April 30, 2019 Case Laws Income Tax

Valuation of shares - addition u/s 56(2)(viib) - share allotted prior to insertion of provision of section 56 (2)(viib) and the prescribed method of rule 11U and 11UA......
April 30, 2019 Case Laws Central Excise

Valuation - related party transaction - inter-connected undertakings - Once law falsifies the liability of appellant in given circumstances, mere mention by appellant in....
April 30, 2019 Case Laws VAT and Sales Tax

Inter-state sale or not - levy of penalty - The third party having not appeared before the Assessing Officer, the question of drawing adverse inference against the......
April 30, 2019 Case Laws VAT and Sales Tax

Benefit of concessional rate of tax for purchase of raw material used in the manufacture and sale of “kathha”, and “cutch” - The subject sale is an intra-State sale......
April 29, 2019 Case Laws GST

Exemption from GST - freight charges recovered by the Applicant from the customer without issuance of consignment note - As the contract consists of two or more taxable.....
April 29, 2019 Case Laws GST

Classification of supply - supply of goods and services of installation - applicant would be providing bouquet of goods and services and if we remove one of the supply i....
April 29, 2019 Case Laws Income Tax

Income by way of royalty - broadcast reproduction right - DTAA with Singapore - addition of income as per rule 10A on account of “Advertisement Revenue” and......
April 29, 2019 Case Laws Income Tax

Waiver of interest u/s 234-B - failure to pay advance tax - while considering the application for waiver of interest u/s 234B of the Act, the Chief Commissioner of......
April 29, 2019 Case Laws Income Tax

Penalty u/s 271(1) (c) - additions/ disallowances made under normal provisions of the Act, if ultimately the tax liability is determined u/s 115JB - No penalty
April 29, 2019 Case Laws Income Tax

Disallowance made u/s 35(1)(ii) - withdrawal of recognition with retrospective effect - claim weighted deduction of 175% - the donor (i.e assessee herein) cannot be......
April 29, 2019 Case Laws Income Tax

Rectification u/s.254(2) - The present MA filed by the Revenue is devoid of any merit and is liable to be dismissed as without any basis and virtually seeking a review......
April 29, 2019 Case Laws Income Tax

MAT - AO add back the Income-tax paid in Spain while computing book profit u/s. 115JB - only taxes specified in Explanation 2 can be added back while computing book......
April 29, 2019 Case Laws Insolvency and Bankruptcy

Liquidation of the Corporate Debtor if a Resolution Plan is rejected - Resolution Professional, Adjudicating Authority or the Appellate Authority is/are not empowered to....
April 29, 2019 Case Laws GST

Classification of goods - rate of GST - Ready to cook popcorn premix i.e. Popcorn Maize with edible oil and salt - the product in question is covered under Chapter 2008.....
April 29, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - additional income offered by the assessee voluntarily in response to the notice u/s 143(2) - nothing on record to indicate that this additional......
April 29, 2019 Case Laws Service Tax

Payment of interest on delayed refund - the order made by such higher Appellate Authority or by the Court shall be deemed to be an order made under sub-Section (2) of......
April 29, 2019 Case Laws Service Tax

Reverse charge mechanism (RCM) - Remuneration paid to Directors - The whole time director is essentially an employee of the Company - mere fact that the whole time......
April 29, 2019 Case Laws Central Excise

Clandestine removal - SCN cannot held to be related to the manufacturing/ production activity as the same is based solely on the slips recovered from the third party.
April 29, 2019 Case Laws Central Excise

Benefits of exemption - construction/ fabrication at site - The exemption notification 03/2005-CE claimed by the appellant will be applicable only when the structurals......
April 29, 2019 Case Laws Central Excise

Classification of goods - absorbent cotton wool (non medicated) - ‘Absorbent cotton wool’ manufactured by the appellant falls under CETH 5601 2110 being a more specific.....
April 29, 2019 Case Laws Income Tax

Condonation of delay of 3599 days - main person looking after the business of Appellant Company suffered serious health ailments and loss in business - delay condoned......
April 29, 2019 Case Laws Income Tax

Request for providing copy of entire order sheet of Assessment Proceedings - ours is an Open Governance, i.e. moving in the era of transparency - no provision of law is.....
April 29, 2019 Case Laws Income Tax

Application u/s 220(3) for extend the time for payment or allow payment by instalments - High Court ordinarily will not undertake the said exercise, since power is......
April 29, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ii) - interest on service tax - not a tax levied on the profits/gains of any business or profession hence not disallowable u/s 40(a)(ii) -......
April 29, 2019 Case Laws Income Tax

Exemption u/s 10(23) - assessee has multiple objectives, but, carried on only educational activities - functions solely for education and not for profit - Every year,......
April 29, 2019 Case Laws Income Tax

Rectification u/s 254 - non consideration of Tribunal decision in order which was referred and provided in paper book - an apparent error requiring necessary modification u/s 254(2)
April 29, 2019 Case Laws Income Tax

Computing capital gains u/s 50 - though the vesting of the title is mandatorily required for claim of depreciation u/s 32 - de hors ownership of an asset, is not......
April 28, 2019 Case Laws Service Tax

Classification of services - shops and outlets constructed by the Mandi Samiti various places are being given on rent/fee to various traders and farmers for sale......
April 28, 2019 Case Laws Service Tax

Classification of services - shops and outlets constructed by the Mandi Samiti various places are being given on rent/fee to various traders and farmers for sale......

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