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Highlights / Annotations / Catch Notes For April of 2019

Home Highlights April April 2019 Year 2019

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Showing 401 to 450 of 624 Records

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April 10, 2019 Case Laws Income Tax

Penalty u/s 271AAB - An advance represents an outflow of funds and what has been envisaged by the legislature while defining “undisclosed income” in section 271AAB is an....
April 10, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) r.w. Explanation 5A - penalty by AO on the basis of assumption that some assets, money, bullion, jewellery or diary are part of undisclosed income.....
April 10, 2019 Case Laws Income Tax

Stay of demand for penalty u/s.271(1)(c) - quantum appeal pending - assessee prima-facie having fair chance of win - enforcement for recovery would cause serious loss......
April 10, 2019 Case Laws Income Tax

Penalty u/s. 271A - confusion between the ‘books of account’ as per section 44AA and the ‘accounts’ as per section 145(3) - no finding either by the AO or by the CIT(A).....
April 10, 2019 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - suppression of turnover - penalty imposed at the minimum amount of 100% of the tax sought to be evaded - The penalty imposed for both......
April 10, 2019 Case Laws Income Tax

Unexplained cash credit u/s 68 - partnership firm is not liable to justify the source of fund in the hands of the partner - if the AO is not convinced about the......
April 10, 2019 Case Laws Income Tax

Taxability of Fees for technical services (FTS) - In Article–13(4)(c) of the India–UK tax treaty the words “or consists of the development and transfer of a technical......
April 10, 2019 Case Laws Customs

Valuation of exported goods - iron ore - enhancement of value based on contemporaneous export - provisions of Rule 4 provides for determination of export value by comparison.
April 10, 2019 Case Laws Insolvency and Bankruptcy

Withdrawal of IB petition - proposal of settlement at the post-admission of the present IB Petition - no impediment for accepting the proposal of settlement at the......
April 10, 2019 Case Laws Service Tax

CENVAT Credit - duty paying documents - CENVAT Credit cannot be denied on mere technicalities that is Bank Slip issued by the Bank cannot be considered as proper document
April 10, 2019 Case Laws Central Excise

Valuation - inclusion of Dharmada Charges (Charitable donation) - The Dharmada collected by the appellant which is clearly an optional payment made by the buyer cannot......
April 10, 2019 Case Laws Central Excise

Valuation - inclusion of Dharmada charges (charitable donation from customers) in the assessable value - The amount of Dharmada cannot be included in the transaction value.
April 10, 2019 Case Laws Central Excise

Goods cleared for construction of water treatment plant - benefit of exemption - Mistake in mentioning the wrong notification number cannot be the sole reason for......
April 10, 2019 Case Laws VAT and Sales Tax

Nature of activity - sale or service? - Unbranded software/uncanned software - it was the duty of the Company to have placed the basic material, i.e., the agreement or......
April 10, 2019 Case Laws Indian Laws

Dishonor of Cheque - proceedings initiated under section 138 and 141 of the Negotiable Instruments Act, 1881 - No evidence of unimpeachable quality has been brought on......
April 10, 2019 Case Laws Income Tax

Expenditure for repairs and maintenance to plant & machinery - If the expenditure incurred by the assessee would not result in replacement of old machinery with new,......
April 9, 2019 Circulars Customs

Phasing out of physical copies of Merchandise Exports from India Scheme (MEIS)/Services Exports from India Scheme (SEIS) Duty Credit Scrips issued with EDI port as Port of registration
April 9, 2019 Case Laws Income Tax

Warrant of authorisation u/s 132 - Validity of search proceedings u/s 132(1) - In the absence of existence of any of the three circumstances envisaged u/s 132(1), the......
April 9, 2019 Case Laws Income Tax

Addition u/s 36(1)(iii) - advanced interest bearing fund without charging any interest to its associate concerns - Whether it is commercially expedient or not for the......
April 9, 2019 Case Laws Income Tax

Requirement of application of non deduction of TDS u/s 195(2) - unless person (deductor) is responsible for paying any sum chargeable under the Act - there is no......
April 9, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - commission paid to foreign agents from India - All services are rendered abroad - When the payment made by the assessee to the overseas......
April 9, 2019 Case Laws Income Tax

Deduction u/s 80IC - higher rate of profit declared by the assessee-company in its Dehradun Unit is justifiable as cost of production of the same Unit was lower due to......
April 9, 2019 Case Laws Income Tax

Penalty u/s 271AAB - It is not mandatory but the AO has a discretion after considering all the relevant aspects of the case and then to satisfy himself that the case of.....
April 9, 2019 Case Laws Income Tax

Penalty u/s 271AAB - statement recorded u/s 132(4) itself would not either constitute an incriminating material or undisclosed income in the absence of any corresponding....
April 9, 2019 Case Laws Income Tax

Assessee in default - proceedings u/s. 201(1) and 201(1A) - payment to non resident u/s 195 - limitation to pass order u/s. 201 shall be one year from the end of......
April 9, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(b) - non-compliance of statutory notices - since the order was passed by the AO u/s. 143(3) and not 144 means the subsequent compliance in the......
April 9, 2019 Case Laws Income Tax

Registration u/s 12AA - fulfillment of condition u/s 13(1)(b) - benefit of any particular religious community or caste - not eligible for registration u/s 12AA -......
April 9, 2019 Case Laws Income Tax

Addition of 'on money' for the sale of the property u/s 69 - addition based on seller statement - no mention as to cross examination of the seller - no valuation of the.....
April 9, 2019 Case Laws Income Tax

Taxability of subsidy - adjustment in capital assets - given to the assessee to establish the industrial unit in backward regions of the Maharashtra State - from......
April 9, 2019 Case Laws Income Tax

Taxability of subsidy - revenue of capital - subsidy to establish the industrial unit in backward regions of the Maharashtra State is in nature of capital receipt -......
April 9, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - approval u/s 151(1) - Pr. CIT, has accorded approval for issuing notice u/s 148 in a very routine, mechanical manner & without......
April 9, 2019 Case Laws Income Tax

Disallowance u/s 14A in return - not earned any exempt income - request for withdrawal of suo moto disallowance before the AO itself - permitted
April 9, 2019 Case Laws Income Tax

Addition u/s 68 - bogus LTCG - off market purchase in physical form by paying cash - The assessee has failed to furnish the proof of source for the purchase transactions....
April 9, 2019 Case Laws Customs

Re-import of Export goods - Floating Crane - The extreme action taken by the respondents of the seizure of vessel after lapse of about two years from the date of......
April 9, 2019 Case Laws Customs

Benefit of concessional rate of duty - The notification apart from covering the specific Ostomy products, also covers the general purpose products - Merely because the......
April 9, 2019 Case Laws Service Tax

Validity of summon u/s 14 - registration under service tax - The Range Superintendent, being the registration issuing authority, is well within its competence to summon.....
April 9, 2019 Case Laws Central Excise

Principles of natural justice - Validity of trial u/s 9 of the Central Excises and Salt Act, 1944 - When the charge is clear regarding the allegations, quoting of the......
April 9, 2019 Case Laws Central Excise

Clandestine removal - The confirmation of demand solely on the basis of fact that Appellant declared himself as manufacturer in tender documents cannot be sustained in law.
April 8, 2019 Case Laws GST

Initiation of certain proceedings under Chapter V of the Finance Act, 1994 - transition to GST Regime - Section 174 of CGST Act 2017 - stay granted.
April 8, 2019 Case Laws GST

Jurisdiction - Post GST audit - notice issued for Central Excise and Service Tax Audit for the period from 2013-14 to 2017-18 - Section 174(2)(e) of CGST Act, 2017 - The....
April 8, 2019 Case Laws Income Tax

Provisional attachment of Bank Accounts and properties - undisclosed foreign investment - exercise of powers u/s 132(9B) - while granting the relief, we must bear in......
April 8, 2019 Case Laws Income Tax

Application of income - once the AO u/s 11(3A) allow the assessee to apply the income for such other charitable or religious purposes, as is specified in the......
April 8, 2019 Case Laws Income Tax

Reassessment notice u/s 148 - after four years of the assessment u/s 143(3) - allowabllity of carry forward the losses when return filed u/s 139(4) - petitioner is not......
April 8, 2019 Case Laws Income Tax

Penalty u/s 271E - violation u/s 269T - Section 275(1)(c) which would govern the present contest - statutory authority concerned, is restrained from passing any order of....
April 8, 2019 Case Laws Income Tax

Jurisdiction of Addl. CIT to act as an AO - the Addl. CIT in the absence of a valid order u/s 120(4)(b) as well as section 127(1) of the Act could not have exercised......
April 8, 2019 Case Laws Income Tax

Capitalization of interest u/s.36(1)(iii) - Unlike, section 37 which expressly excludes an expense of a capital nature, section 36(1)(iii) emphasizes is the user of the.....
April 8, 2019 Case Laws Income Tax

Disallowance u/s. 14A - recording of satisfaction - AO before invoking Rule 8D has issued SCN to the assessee. The AO after considering the reply of assessee negated the....
April 8, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - tax payable as per the MAT u/s 115JB - no penalty imposable under normal provision when the tax liability has been fastened on the assessee under....
April 8, 2019 Case Laws Income Tax

Levy of penalty u/s 271B - violation to get accounts audited u/s 44AB - The word ‘relevant’ qualifying the words ‘assessment or other order’ in section 275(1)(a) has to.....
April 8, 2019 Case Laws Income Tax

Taxability of Bogus purchase - Estimation of profit - in cases where purchases are not proved with necessary evidences, only profit element embedded on those purchases......

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