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Highlights / Annotations / Catch Notes For April of 2019

Home Highlights April April 2019 Year 2019

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Showing 251 to 300 of 624 Records

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April 18, 2019 Case Laws Indian Laws

Section 12(5) of the Arbitration and Conciliation Act, 1996 - eligible person to be appointed as an arbitrator - where, under any agreement between the parties, a person....
April 17, 2019 Circulars DGFT

Laying down of modalities for import of Peas (including Yellow peas, Green peas, Dun peas and Kaspa peas), Pigeon Peas (Cajanus cajan)/Toor Dal, Moong dal and Urad dal......
April 17, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - quantum of addition has been confirmed by the High Court - mere rejection of a claim otherwise made bonafide and on arguable legal contentions......
April 17, 2019 Case Laws Income Tax

Deduction u/s 80IB - non-allotment of more than one unit was inserted by the legislature - such condition which was inserted by the Parliament with prospective effect......
April 17, 2019 Case Laws Income Tax

Capital gain vs business income - the shares were shown in the balance sheet as investment - Mere fact that the frequency of buying and selling shares may be higher......
April 17, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - excess claim of exemption u/s 54EC - Merely because the AO did not accept such a stand of the assessee, would not automatically permit revenue to levy penalty.
April 17, 2019 Case Laws Income Tax

Allowable expenditure u/s 37 - assessee in the business of Milk products - set up unit for production of Mawa being also a milk product is a case of expansion of......
April 17, 2019 Case Laws Income Tax

Demand u/s 201 - alternative remedy - Petitioner cannot be permitted to bypass the statutory provisions and preempt departmental authorities from exercising statutory......
April 17, 2019 Case Laws Income Tax

Cash basis for accounting - whether reimbursement received from the State Government should be taxed in the year in which such reimbursement was actually made by the......
April 17, 2019 Case Laws Income Tax

Deduction u/s 37 - accrual of liability - contributions made to the Institute of Road Transport - partly paid during year and partly in subsequent year - rightly allowed....
April 17, 2019 Case Laws Income Tax

Disallowance of interest - fund used for its business purposes or Investments - When interest free funds were sufficient to meet the Investments , no disallowance is called for
April 17, 2019 Case Laws Income Tax

Interest u/s. 201(1A) - assessee has not remitted the TDS in to the account of Central Government within the time - department is allowed to claim interest on failure is....
April 17, 2019 Case Laws Income Tax

Revision u/s 263 - Ld. CIT without pointing out any infirmity in the reply /explanation of the assessee could not concluded that the assessment order passed by the AO......
April 17, 2019 Case Laws Income Tax

Mandatory procedure u/s 260A - scope and procedure to adopted by the HC u/s 260A - The appeal is heard on merits only on the questions framed by the High Court u/s......
April 17, 2019 Case Laws Income Tax

Order of settlement u/s 245D(1) - full and true disclosure in application filed u/s 245C(1) - once the assessee approached settlement Commission with a certain amount,......
April 17, 2019 Case Laws Income Tax

Assessments u/s 153A - basis of the Special Auditor’s Report u/s 142(2A) - no addition can be made in unabated assessment u/s 153A(1)(b) unless it is based upon......
April 17, 2019 Case Laws Income Tax

Levy of penalty towards excess Cash Found during search and seizure proceedings - in the absence of any clear cut finding about the cash not representing and belonging......
April 17, 2019 Case Laws Income Tax

Penalty u/s 271AAB - defective notice - both the show cause notices issued by the AO for initiation of penalty proceedings u/s 271AAB are very vague and silent about the....
April 17, 2019 Case Laws Customs

Release of Consignments - imports of Pigeon Peas (Cajanus Cajan)/ Toor Dal (Toor Whole) - issuance of “Detention Certificate” for waiver of Demurrage and Container......
April 17, 2019 Case Laws Customs

Extension of ADD - imports of soda ash - there cannot be a gap between expiry of original duties or extension of one year thereof under second proviso to Section 9A(5)......
April 17, 2019 Case Laws Customs

Scope of the order - Order in appeal was common for several parties - Appellants claimed that since the appeals of two of the co-noticees have been allowed and the......
April 17, 2019 Case Laws Customs

Valuation of imported goods - for the purpose of contemporaneous price, the price which is under dispute and enhanced out of such dispute cannot be taken as a price of......
April 17, 2019 Case Laws Customs

Classification of imported goods - vitrifiable enamels and glazes - the product in question is merely glass frit and some additional marginal raw materials, which were......
April 17, 2019 Case Laws VAT and Sales Tax

Plastics are produced in the chemical industry. Though plastics are products of petrochemicals, these are not chemical intermediaries. - P.P. powder cannot be termed as a “chemical”.
April 17, 2019 Case Laws Insolvency and Bankruptcy

Pre-admission proceedings - The limited enquiry has been converted into a full dressed trial - Corporate Insolvency Resolution Process is not a recovery proceeding and......
April 17, 2019 Case Laws Income Tax

Taxability of capital gain in firm - revaluation of asset being land held by the partnership firm - money equivalent paid to retiring partners to enhanced portion of the....
April 16, 2019 Case Laws GST

Provisional attachment u/s 83 of the Gujarat GST, 2017 - recording of satisfaction - disobedience of the directions of court - show cause as to why Assistant......
April 16, 2019 Case Laws GST

Attachment of Bank Accounts - alternative remedy - writ is dismissed as not entertained in the light of the availability of the efficacious alternative remedy under......
April 16, 2019 Case Laws GST

Detention of vehicle as well as goods - whether carrying Lorry Receipt issued by the transporter is not a requirement prescribed under rule 138A(1) of the GST rules? -......
April 16, 2019 Case Laws Customs

Classification of imported goods - Tablet PC or mobile telephone - voice communication is secondary function to the Tablet functions. When the importer themselves hold......
April 16, 2019 Case Laws Customs

Extended period of limitation - improper classification of goods on bonafide belief - it is the duty of the adjudicating authority to classify correctly and to examine......
April 16, 2019 Case Laws Customs

Evasion of ADD - The Appellant had imported calculators in SKD condition with a view to assemble them as fully functional calculators to avoid Anti-Dumping Duty. It......
April 16, 2019 Case Laws Customs

Imposition of penalty on CHA - The CHA is not supposed to verify the each and every aspect about the business of importer as the Inspector of Department or investigating agency.
April 16, 2019 Case Laws Service Tax

Review of the order - The Tribunal does not have the power to even review an order, much less to hear the appeal afresh on merit.
April 16, 2019 Case Laws Service Tax

Classification of services - Information Technology software services or not - sale of canned software with license and condition to upgrade the said software - The......
April 16, 2019 Case Laws Central Excise

Reversal of CENVAT Credit - clearance of goods (inputs) to their sister concern - Rule 3(6)(a) of the Credit Rules, 2002 will prevail over Rule 3(5) of the Credit Rules,....
April 16, 2019 Case Laws Service Tax

Job work - When the process carried out by the appellant amounts to manufacture, the very same activity cannot be considered as a service. Merely because the said......
April 16, 2019 Case Laws Central Excise

Extended period of limitation - SCN is clearly issued invoking extended period of limitation in a routine manner and without any justification whatsoever for which......
April 16, 2019 Case Laws Income Tax

Exemption/approval u/s 11 & 80G - object are to the promoting the dental and medical education - benefit is extended to all the colleges and the stake holders but not......
April 16, 2019 Case Laws Income Tax

Addition of interest income relying on 26AS - assessee claimed that interest income did not pertain to it and company has not even claimed the credit of TDS - onus will.....
April 16, 2019 Case Laws Income Tax

Disallowance of remuneration/ commission - drawing remuneration from partnership firms - there is no law (Income tax & Partnership Act) which prohibits a person to work.....
April 16, 2019 Case Laws Income Tax

Adjustment u/s 115JB - remuneration received from the partnership firms and credited to Profit and Loss account - no specific adjustment provided under the Explanation......
April 16, 2019 Case Laws Income Tax

Penalty u/s 271AAB - AO has to arriving to the conclusion that the income disclosed by the assessee in the statement recorded U/s 132(4) is an undisclosed income in......
April 16, 2019 Case Laws Income Tax

Jurisdiction in writ proceedings - challenge of order of assessment and Tax Recovery proceedings - The very question of validity or otherwise of service the notices of......
April 16, 2019 Case Laws Income Tax

Stay on recovery - Notice u/s 226(3) for attachment of bank account - Provisional attachment u/s 281B - appeal pending before the CIT(A) - while dealing with an......
April 16, 2019 Case Laws Income Tax

Computation of deduction u/s 80IA - Section 80IA is the clear cut to get 30% of the income as profit derived by the Assessee from the eligible business - it does say,......
April 16, 2019 Case Laws Income Tax

Disallowance of notional interest under TP - TPO had re-characterised the transaction of subscription of shares into advancing of unsecured loans - Nothing is brought on....
April 16, 2019 Case Laws Income Tax

Excessive sugarcane price paid to members - sugar to members at concessional rates - remanded to AO to determine that it is “Appropriation of profit” or deductible u/s......
April 16, 2019 Case Laws Income Tax

Bogus purchases - profit estimation on alleged party @ 12.50% - no material to substantiate the view taken by the AO - comparing the GP rate on other purchases and......
April 16, 2019 Case Laws Income Tax

Revision u/s 263 - SCN related to taxability of unsold flats - amendment introduced by the Finance Act, 2017 w.e.f. 1/4/2018 - When the assessment order was passed on 31....

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