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Highlights / Annotations / Catch Notes For April of 2019

Home Highlights April April 2019 Year 2019

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Showing 551 to 600 of 624 Records

1 ....8 9 10 111213

April 3, 2019 Case Laws Customs

Release of consignments - “Yellow Peas/green peas” imported - issuance of “Detention Certificate” - there shall be a waiver of demurrage charges.
April 3, 2019 Case Laws Service Tax

Courses offered by IIM (IIMA) - Commercial Training or Coaching Services - Recognition by law does not mean recognition by AICTE or AIU etc., but it means recognition by....
April 3, 2019 Case Laws Service Tax

Classification of services - appellants have received extra amount from the customers over and above the hiring charges shown in the agreement entered by them with the......
April 3, 2019 Case Laws Service Tax

Classification of services - The activity undertaken by the appellant is in the nature of mobilization of camps, upkeep and maintenance of camps and such other services.....
April 3, 2019 Case Laws Service Tax

Demand of service tax - amount of food charges collected from the clients and shown separately on the invoices as being VAT paid thereon - Benefit of N/N. 12/2003-ST -......
April 3, 2019 Case Laws Central Excise

Classification of goods - bulletproof special purpose vehicles for army/paramilitary forces - the bulletproof SPVs deserve to be classified under chapter heading 8705 90....
April 3, 2019 Case Laws Central Excise

Area Based exemption - benefit of N/N. 50/03-CE - the girder unit is a separate and independent unit which is capable of manufacturing the MS girder of their own shall......
April 3, 2019 Case Laws Central Excise

Process amounting to manufacture or not - packing/re-packing of the parts/components - these items were not brought under the ambit of Section 2(f)(iii) fiction of......
April 3, 2019 Case Laws VAT and Sales Tax

Classification of goods - portable hand held electronic ticketing machine - this ticket issuing machines are expressly included in Entry 8470, by no stretch of......
April 3, 2019 Case Laws Indian Laws

Dishonor of cheque - insufficiency of funds - legally enforceable debt - The standard of proof for rebuttal of the presumption u/s 139 is guided by a preponderance of......
April 3, 2019 Case Laws Money Laundering

Offence under PMLA - bank is an innocent party and victim from the hand of borrowers, being a secured creditors, the mortgaged properties cannot be attached equivalent......
April 2, 2019 Notifications Customs

Handling of Cargo in Customs Areas (Amendment) Regulations, 2019
April 2, 2019 Notifications SEBI

Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Amendment) Regulations, 2019
April 2, 2019 Notifications SEBI

Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2018
April 2, 2019 Circulars DGFT

Restriction on import of Peas and Pulses
April 2, 2019 Case Laws GST

Input tax credit - the petitioner is eligible to take ITC of compensation Cess paid on purchase of vehicles used for rental business and subsequently, used for effecting....
April 2, 2019 Case Laws GST

Confiscation of goods - unless the tax and penalty are quantified, no confiscation order could be passed. It is necessary to provide an opportunity to the owner of the......
April 2, 2019 Case Laws Customs

Issuance of DFIA licence - There is no “actual user condition” so as to restrict right of petitioner to import maize. So long as the export goods and the import item......
April 2, 2019 Case Laws Money Laundering

If the bank is an innocent party and victim from the hand of borrowers, who mortgaged the properties which were not acquired from the proceed of crime, being a secured......
April 2, 2019 Case Laws Service Tax

Refund of tax - the department cannot get itself unjust enriched by relying on Section 11B of the Act. If the services are not coming within the ambit of taxable service....
April 2, 2019 Case Laws Service Tax

CENVAT Credit - input services - the towers are constructed in Salem and that the Trichy unit is taking the benefit of these towers for providing output service - the......
April 2, 2019 Case Laws Service Tax

Provider of CHA services - CENVAT Credit - input services - they have not included the value of these services in their output services, the appellant has taken a credit....
April 2, 2019 Case Laws Service Tax

Earning from Google Adsense - Sale of Space or Time for Advertisement simpliciter, being only a sale of goods, that cannot be brought into the fold of service tax under.....
April 2, 2019 Case Laws Central Excise

CENVAT Credit - duty paying documents - When these invoices were available for determination and payment of Service Tax on reverse charge basis, obviously these invoices....
April 2, 2019 Case Laws Central Excise

Refund claim - time limitation - amounts were paid during the investigation - Wherever the duty has been paid in excess of what was required to be paid or has been......
April 2, 2019 Case Laws Central Excise

CENVAT Credit - duty paying invoices - credit availed on the basis of invoices issued by said First Stage Registered Dealers without actually receiving the goods i.e. MS....
April 2, 2019 Case Laws VAT and Sales Tax

Quantum of penalty - suppression of taxable turnover - imposition of penalty at 200% was excessive and levy of penalty at 100% would meet the ends of justice.
April 2, 2019 Case Laws Indian Laws

Dishonor of Cheque - collection of excise duty during search - The record of the complaint was absolutely insufficient to form the opinion that the cheques were issued......
April 2, 2019 Case Laws GST

Appointment as an administrative agency by government - Livelihood for Artists and Local Art Hubs - falls under the category of pure services as per St. No.3 of......
April 2, 2019 Case Laws GST

Liability of GST - supply on discounted price - As per Rule 27 of GST Rules where the supply of goods or services is for a consideration not wholly in money, the value......
April 2, 2019 Case Laws GST

Classification of supply - supply of goods or supply of services - activity of Bus Body Building on job work basis, on the chassis supplied by the customer is......
April 2, 2019 Case Laws GST

Classification of goods - The fresh raw green pepper containing substantial moisture is vegetables under Chapter 7 and would not classify as spices under chapter 9.
April 2, 2019 Case Laws GST

Classification of goods -fishing vessels, factory ships and other vessels for processing or preserving fishery products - Marine diesel engine and gear boxes supplied......
April 2, 2019 Case Laws Income Tax

Taxation on FCCBs - cost of acquisition in the hands of non-resident Indian investors would be the conversion price determined on the basis of the price of the shares on....
April 2, 2019 Case Laws Income Tax

Revision u/s 263 - merger of appellate order - very issue which was considered by the CIT(A) and concluded was reopened - no scope for re-examination in the jurisdiction....
April 2, 2019 Case Laws Income Tax

Capital gain computation - allowability of the interest for purchasing a capital asset - interest cost for the period for which the capital asset was retained or held by....
April 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - quantum addition upheld up to High Court - SLP admitted - Evidences and arguments placed by assessee shows that claim was made disclosing the......
April 2, 2019 Case Laws Income Tax

Tax credit of the tax paid in USA - Assessee is eligible to claim tax credit for federal and state taxes paid on the income earned during the year but not eligible for......
April 2, 2019 Case Laws Income Tax

Addition u/s 69 on account of deposit with HSBC Bank account of citizen of USA and NRI - Income received /Accrued or deemed to be received/ Accrued in India u/s 5 - AO......
April 2, 2019 Case Laws Income Tax

Disallowance of depreciation rejecting concept of 'Block of Asset' - use of individual assets - business use of each item of a block of assets is not necessary for......
April 2, 2019 Case Laws Income Tax

Disposal of appeal u/s 250(6) - dismissal of appeal on merits in summary manner amounts to contraventions of statutory role of CIT(A) as prescribed U/s 250(6) and......
April 2, 2019 Case Laws Customs

Advance Authorisation Scheme - fulfillment of export obligation after amalgamation - The Appellate Committee has failed to take into consideration the fact that there is....
April 2, 2019 Case Laws Customs

Classification of the product - digital set top box is a reception and transmission apparatus not only a reception apparatus hence fall under Chapter Heading 852520
April 1, 2019 Notifications DGFT

Import Policy Conditions of items of Chapter 7 of HSN, Schedule-1 (Import Policy) - Peans (Pisum Sativum) including Yellow peas, Green peas, Dun peas and Kaspa peas.
April 1, 2019 Notifications DGFT

Import Policy of items of Chapter 7 of HSN, Schedule-1 (Import Policy) - Beans of the SPP Vigna Radiata (L.) Wilczek. - Urad
April 1, 2019 Notifications DGFT

Import Policy of items of Chapter 7 of HSN, Schedule-1 (Import Policy) - Beans of the SPP Vigna Mungo (L.) Hepper. - Moong
April 1, 2019 Circulars Income Tax

Giving effect to the judgement(s)/order(s) of Hon'ble Supreme Court on Aadhaar-PAN for filing return of income
April 1, 2019 Circulars DGFT

Online filing, processing and system based approval of MEIS applications in respect of SEZ shipping bills
April 1, 2019 Circulars DGFT

EPCG Scheme – Applicability of amendment to Para 5.10(c) of Hand Book of Procedures 2015-20 (Mid-Term Review)
April 1, 2019 Case Laws GST

Rate of GST - Polypropylene mats manufactured by plaiting together the Polypropylene mono-filament or tube or straw come under the Chapter 46 of Customs Tariff Act, 1975....

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...