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Highlights / Annotations / Catch Notes For April of 2019

Home Highlights April April 2019 Year 2019

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Showing 301 to 350 of 624 Records

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April 15, 2019 Case Laws GST

Provisional attachment of Bank Accounts - section 83 of CGST - It appears that the officers of the concerned department think that they are above the law. - order stayed.
April 15, 2019 Case Laws Income Tax

LTCG - claim of the assessee denied - the astronomical growth of the value of company’s shares naturally excited the suspicions of the Revenue. The company was even......
April 15, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - default u/s 201(1) - scope of amendment - second proviso to Section 40(a)(ia) of I.T. Act is curative in nature and has retrospectively.
April 15, 2019 Case Laws Income Tax

Reopening of assessment - AO after receiving the return of the appellant filed in pursuance to notice u/s 148 of the Income Tax Act, 1961 did not issue notice u/s 143(2)....
April 15, 2019 Case Laws Companies Law

Compounding of Offences - non-filing of the cost audit report - section 233B of the Companies Act, 1956 - this Tribunal has the power to compound the offence as brought.....
April 15, 2019 Case Laws Income Tax

Search and seizure u/s 132 - sufficiency and insufficiency of reasons to belief for warrant of authorization - Even if it is presumed for a moment that warrant relating.....
April 15, 2019 Case Laws Income Tax

Taxability of capital gain - Diversion of income - mortgage by deposit of title deeds, the mortgagee, Bank does not acquire title, much less overriding title to the......
April 15, 2019 Case Laws Income Tax

Commencement of business - allowability of expense u/s 37(1) - activity which are preliminary steps towards the fulfillment of the purpose as per MoU and if these steps.....
April 15, 2019 Case Laws Service Tax

Rejection of VCES application - false declaration - The Commissioner committed an error in holding that any person who decides to declare tax dues under the scheme has......
April 15, 2019 Case Laws Service Tax

Classification of services - appellant was not retaining the right of possession and effective control of leased articles except for such loss which were beyond the......
April 15, 2019 Case Laws Service Tax

Classification of services - Loading and unloading are ancillary / intermediate service provided in relation to transportation of goods, and such service would be Goods.....
April 13, 2019 Case Laws GST

Supply of goods or services - ice-cream - retail outlets - there is a transfer of title in ice creams from the applicant to their customers and therefore as per entry no....
April 13, 2019 Case Laws GST

Advance Ruling Application - deposit of fees - it is mandatory as per section 97(1) read with Rule 104 of the CGST/ MGST Act to pay applicable fee of ₹ 5000/- each....
April 13, 2019 Case Laws GST

Maintainability of Advance Ruling application - the tender contract is awarded to a consortium other than the applicant and as such the possibility of supply of goods or....
April 13, 2019 Case Laws GST

Levy of GST - interest free security deposit - Since the entire amount is to be returned back to their lessee, such deposits cannot be considered as consideration for......
April 13, 2019 Case Laws SEBI

There should be some shred of evidence to come to a prima-facie conclusion that the appellants are indulging in unfair trade practices in cornering the market with a......
April 13, 2019 Case Laws Insolvency and Bankruptcy

The loan was disbursed against the consideration for time value of money with a clear commercial effect of borrowing - not only the present claim comes within the......
April 13, 2019 Case Laws VAT and Sales Tax

Generally the theory of empty formality is a valid defence to an allegation of violation of principles of natural justice in the Service Jurisprudence. But, insofar as......
April 13, 2019 Case Laws Indian Laws

Money lending falls as entry (30) in the State List. Transfer of Property other than agricultural land falls in Entry 6 in the concurrent list. - there is an......
April 13, 2019 Case Laws Indian Laws

Dishonor of Cheque - Merely because the petitioner has been accepted as an NRI by the income tax authorities does not mean that there would be no occasion for him to......
April 13, 2019 Case Laws Income Tax

Constitutional validity of Tax Collection at Source (TCS) u/s 206C - statute does not breaches any constitutional provision - petitioners, when they are buying timber to....
April 13, 2019 Case Laws Income Tax

Notice u/s 148 - validity of notice against dead person - first point of time petitioner objected to the issuance of notice u/s 148 and has not participated or filed any....
April 13, 2019 Case Laws Income Tax

Notice u/s 148 - even prior to issuance of notice, department was aware about the death of the petitioner's father in response to the summons issued u/s 131(1A)......
April 13, 2019 Case Laws Income Tax

Registration u/s 12AA - not passing order by CIT(E) within limitation provided for deciding the application u/s 12AA - it would result in deemed grant of registration.
April 13, 2019 Case Laws Income Tax

Unexplained cash credit - trade advance for purchase of goods - copies of invoice raised by the assessee show that the assessee has squared up by adjusting the sales of.....
April 13, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) under Explanation 5A - no return u/s 139(1) - return filed u/s 153A disclosing Capital Gain which was accepted - it is neither a case of bonafide......
April 13, 2019 Case Laws Income Tax

Reopening u/s 147 - original assessment u/s 143(3) - notice issued within 4 year - specific queries were raised in original assessment proceedings, which were duly......
April 13, 2019 Case Laws Income Tax

Taxability of Capital gain - agricultural land - no explanation as to how the mutation could have taken place in the Revenue record if the land was put to commercial use....
April 13, 2019 Case Laws Income Tax

Nature of expenditure - The expenditure incurred in the form of salaries / training of employees and IRSE assessment cost, which are purely in the Revenue field is......
April 13, 2019 Case Laws Income Tax

Assessment u/s 153A - addition u/s 68 - unexplained cash deposited and unexplained loan - addition was not based on any incriminating material found during search - No......
April 13, 2019 Case Laws Income Tax

TCS u/s 206C - Board (PDBI) falls under the definition of Licensor and has acted as a Grantor of the licensee /contract for toll plaza operation / Toll roads - liable to....
April 13, 2019 Case Laws Income Tax

Exemption u/s 11 - renal income - standard deduction @30% vs actual expenditure - once income of a trust/institution is computed u/s 11, whatever income derived from the....
April 13, 2019 Case Laws Income Tax

Salary earned in USA - dual resident India & USA - Article 4(2) of DTAA with USA - if on the basis test of tiebreaker rule for ‘Centre of Vital Interests’ it is found......
April 13, 2019 Case Laws Income Tax

Liability to tax being as State - board was set up by State Government by enacting law - Board is under complete superintendence, and control of the State Government......
April 13, 2019 Case Laws Income Tax

Reopening u/s 147 - non disposing objections by AO before proceeding with the assessment by passing a speaking order - The re-assessment cannot be sustained
April 13, 2019 Case Laws Central Excise

Reversal of credit - once accepted, the revenue cannot turn around and dispute the manner of reversal without bringing any additional evidence or point of law, not considered earlier
April 13, 2019 Case Laws Income Tax

Challenge of jurisdiction u/s.120(4)(b) - If challenge to the jurisdiction has not been made within the prescribed time u/s.124(3) to the authority, whose jurisdiction......
April 13, 2019 Case Laws Income Tax

IT support Services - DTAA with Belgium - payment of consideration would be regarded as FTS only if the twin test of rendering services and making technical knowledge......
April 12, 2019 Circulars FEMA

Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) Regulations, 2015 - Opening of Foreign Currency Accounts by Re-insurance and......
April 12, 2019 Case Laws GST

Confiscation of Goods or Conveyance - the petitioner has made a categorical averment in the petition that the amount of tax and penalty has been paid. Under the......
April 12, 2019 Case Laws Companies Law

Restoration of name - modification of master data by modifying the status from “Strike Off” to “Active” - it is possible that creditors could also be aggrieved persons,.....
April 12, 2019 Case Laws Insolvency and Bankruptcy

After initiation of Corporate Insolvency Resolution Process once moratorium starts no person can recover any amount from the account of the Corporate Debtor. It is true.....
April 12, 2019 Case Laws VAT and Sales Tax

Developer and codeveloper of an SEZ - a developer and co-developer of an SEZ are entitled for exemption from payment of tax under the Act by virtue of Section 11(1)(i) of the HSEZ Act.
April 12, 2019 Case Laws Indian Laws

When an arbitration clause is contained “in a contract”, it is significant that the agreement only becomes a contract if it is enforceable by law.
April 12, 2019 Case Laws Income Tax

Denial of approval u/s 35(1)(ii) - deemed university - demonstrate the significant scientific research activity undertaken - while denying there is no holding that......
April 12, 2019 Case Laws Income Tax

Special audit u/s 142(2A) - The inability of the assessee to provide particulars with respect to various units (in regard to each of which it had claimed substantial......
April 12, 2019 Case Laws Income Tax

Exemption u/s 54 - there is no reason to restrict the benefit of deduction upon investment in residential houses are plural - If the word 'a' as employed u/s 54 prior to....
April 12, 2019 Case Laws Income Tax

Stay petition - exemption u/s 12A(a) - assessed market rent for the properties let out - Prima facie case has been made out by the petitioner since the Associate......
April 12, 2019 Case Laws Income Tax

Assessee in default u/s 201(1) - 194C vs 194J - service of cooking does not include any technical service - TDS is deductible u/s 194C
April 12, 2019 Case Laws Income Tax

Expenditure allowable u/s 37 - efforts and services rendered by a third person - The efforts had benefited in the form of increased investment in India resulting in......

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