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Highlights / Annotations / Catch Notes For April of 2019

Home Highlights April April 2019 Year 2019

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Showing 501 to 550 of 624 Records

1 ....7 8 9 101112 13

April 5, 2019 Case Laws Income Tax

LTCG - sale of apartment - rights were obtained by the assessee vide reservation of allotment letter - execution of agreement in assessee’s favor was nothing but mere......
April 5, 2019 Case Laws Income Tax

Reopening u/s 148 - There is no crucial link between the information made available to the Assessing Officer and the formation of belief of escapement of income - simply....
April 5, 2019 Case Laws Income Tax

Revision u/s 263 - Once AO has carried out detailed inquiry and verification of the documents and was satisfied with the net profit shown by the eligible unit as well as....
April 5, 2019 Case Laws Income Tax

Deduction u/s 80P - Co-operative Credit society and doing banking business for their members - Nothing came into noticed that the assessee was doing the business in......
April 5, 2019 Case Laws Income Tax

Distress sale - fraudulent registration of same property to another persons who has no right or title over the property - adoption of stamp value u/s 50C as sales......
April 5, 2019 Case Laws Income Tax

Taxability of sale of sub-tenancy rights - Income from Other Sources OR Income from Capital Gains - when tenancy is recognised as capital asset within meaning of Section....
April 5, 2019 Case Laws Customs

Import of restricted item or not - Peas - There was a restriction and insofar as that notification continuing the restriction till 30th September, 2018 having been......
April 5, 2019 Case Laws Customs

Circumstantial evidence, such as stickers on the packing, that part of the consignment declared to be ‘embroidery needles’ was, admittedly, composed of ‘sewing machine......
April 5, 2019 Case Laws Customs

Duty Drawback - CENVAT credit so availed had been reversed - There is no justification for withholding of the prescribed percentage of drawback at 98% of the additional duty of customs.
April 5, 2019 Case Laws Customs

An endorsement by the appraising officer and Assistant Commissioner on any receipt cannot be considered as decision which could have been appealed against before the......
April 5, 2019 Case Laws Service Tax

CENVAT Credit - input/input services - construction of said Hotel & Spa Project at Milroc Kadamba - They have fulfilled the conditions specified in Rule 2(l) - credit allowed.
April 5, 2019 Case Laws Indian Laws

Double jeopardy - penalty is civil in nature imposed by the statutory authority - criminal action even otherwise being not violative of Article 20(2) - argument of......
April 4, 2019 Circulars Customs

Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL)
April 4, 2019 Case Laws GST

Revision of FORM GST TRAN-1 - The object and purpose of the transitional arrangements made u/s 140 of the Act requires to be achieved to its logical end - petitioner......
April 4, 2019 Case Laws GST

Classification of goods - Plastic Seedling tray - the tray itself is not a part of any machine or used with any machine or electronically driven nor is it an accessory......
April 4, 2019 Case Laws GST

Input tax credit - GST paid on cars provided to their different customers on lease rent - Assessee is eligible for availment of input tax credit (ITC) on motor vehicle......
April 4, 2019 Case Laws GST

Clinical Establishment or not - Healthcare company - activity of diagnosis pre and post counselling therapy and prevention of diseases by providing necessary......
April 4, 2019 Case Laws GST

Services provided by club or association - supply of services by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other....
April 4, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - acceptance /rejection of explanation by Tribunal is a fact finding exercise hence no substantial question of law arises unless it is proved that.....
April 4, 2019 Case Laws Income Tax

Penalty u/s 271D - The mere proof that the loans were repaid through cheques and there was no attempt to induct black money into the business, itself cannot be......
April 4, 2019 Case Laws Income Tax

Reassessment u/s 147 - No challenge of reassessment in first round - not raised the question to challenge reopening in clear terms before the authorities below is fatal.....
April 4, 2019 Case Laws Income Tax

Disallowance u/s 40A(2) - Educational qualifications and work experience of the directors were ignored as irrelevant because of the low salary/remuneration benevolently.....
April 4, 2019 Case Laws Income Tax

Date of acquisition for computation of LTCG - if allotment is not a conditional allotment and do not envisages cancellation of the allotted property, in any manner then.....
April 4, 2019 Case Laws Income Tax

Revision u/s 263 by CIT - Pr. CIT noted that proposal was received u/s 263 from the Assessing Officer for review of the assessment - there is no bar u/s 263, to invoke......
April 4, 2019 Case Laws Income Tax

Condonation of delay of 280 days - not filed appeal against penalty being smallness of the amount - revenue has started prosecution of the Director by issuing notice u/s....
April 4, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - failure to deduct TDS u/s 195 - in view of Protocol between India and Spain, the restrictive meaning of ‘Fee for Technical Services’......
April 4, 2019 Case Laws Income Tax

Revision u/s 263 by CIT - different interpretation of a decision of court relating to assessee - CIT has not brought on record any cogent & conclusive material which......
April 4, 2019 Case Laws Income Tax

Validity of proceedings u/s 148 - huge amount of discrepancy and mistakes in the ‘reasons recorded’, divorced from the facts of the case, cannot clothe the AO with the......
April 4, 2019 Case Laws Income Tax

Levy of capital gains tax on sale of agricultural land - just because, the assessee has not been able to generate desired agricultural income from the said lands would......
April 4, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - excess claim of interest expenditure on loan for property - voluntarily admission of the mistake suo motto prior to being confronted by AO is......
April 4, 2019 Case Laws Income Tax

Revenue expenditure vs WIP - business of Real Estate - expenses not related to the work in progress and debited to the P & L account being administrative expenses and......
April 4, 2019 Case Laws Insolvency and Bankruptcy

Corporate insolvency resolution process - validity of suit or recovery of dues in the trial court - attempt on the part of the petitioner to escape liability of paying......
April 4, 2019 Case Laws Service Tax

Additional liability of service tax - scope of the contract - Unless the said additional service tax liability is ex-facie admitted in the contract, this court cannot......
April 4, 2019 Case Laws Indian Laws

Rejection of the plaint on the ground that the suit was barred u/s 4 of the Benami Transaction (Prohibition) Act, 1988 - Prohibition of the right to recover property......
April 4, 2019 Case Laws Indian Laws

Consumer protection - validity of one-sided agreement between the builder and buyer - right of buyer of flat in case of default committed by the builder / developer -......
April 4, 2019 Case Laws Indian Laws

Constitutional validity of Sections 35AA and 35AB of the Banking Regulation Act, 1949 - Reserve Bank of India (RBI) Circular issued on 12.02.2018, by which the RBI......
April 3, 2019 Case Laws Income Tax

Deduction u/s 80IB(10) - HC held that merely because the land was held by the original owner when the housing development project was executed, would not be detrimental.....
April 3, 2019 Case Laws Income Tax

Capital gain u/s 45(4) - payment to the retiring partners - All that happened was the firm's assets were evaluated and the retiring partners were paid their share of the....
April 3, 2019 Case Laws Income Tax

TP adjustment - scope of Mutually Agreed Procedure (MAP) for determining the tax between India & USA - once CBDT in the later year agreed that transfer pricing......
April 3, 2019 Case Laws Income Tax

Scope of writ petition - Writ Petition under Article 226 of the Constitution of India, is not acceptable when facts are themselves disputed and detailed examination of......
April 3, 2019 Case Laws Income Tax

Validity of re-reassessment u/s 147 - scope of section 292BB - non-issuance of notice u/s 143(2) is not a procedural irregularity, the same cannot be cured u/s 292BB
April 3, 2019 Case Laws Income Tax

Penalty u/s 271D - scope expression "any other person" appearing in s. 269SS - acceptance of cash from its own (HUF) by the assessee does not fall within the purview of.....
April 3, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - The assessee was under mistaken belief that land sold being agricultural land is not susceptible to tax - since the assessee has demonstrated......
April 3, 2019 Case Laws Income Tax

Disallowance of provision made on account of accrued incentive payable to employees - expenditure has been made on the basis of the performance of the employees - It is.....
April 3, 2019 Case Laws Income Tax

Exemption u/s.54F - construction of new residential house on land purchase of two parts one before sale of assets - If a plot is purchased in contemplation of ensuing......
April 3, 2019 Case Laws Income Tax

Assessment u/s 153A - No challenge to search u/s 132(1) - When the search is not under challenge it is not open for the assessee to challenge the consequences of such......
April 3, 2019 Case Laws Income Tax

Reopening of assessment u/s 148 - deemed dividend u/s 2(22)(e) - Already taxed in hand of recipient concern - re-assessment proceedings cannot be initiated in the hands.....
April 3, 2019 Case Laws Income Tax

Exemption u/s 11 - Disallowance of utilization fees - payment against equipment and assets owned by trustees, but used by trust - in absence of finding that utilization.....
April 3, 2019 Case Laws Income Tax

Exemption u/s 11 - Merely because a hotel is rented by assessee society for using, as a hostel for student, does not make any difference, as far as student of the......
April 3, 2019 Case Laws Income Tax

Addition u/s 14A read with rule 8D - categorical finding and satisfaction of the A.O. that expenditure has been incurred to earn the exempt income - Disallowance upheld

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