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Highlights / Annotations / Catch Notes For May of 2019

Home Highlights May May 2019 Year 2019

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Showing 101 to 150 of 682 Records

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May 27, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles......
May 27, 2019 Case Laws Customs

Misdeclaration of value of imported goods - goods imported was primarily steel plates of prime quality but was misdeclared as Heavy Melting Scrap - Confiscation and penalty sustained.
May 27, 2019 Case Laws Service Tax

Renting of Immovable Property - Merely because the appellant, being a society, is maintaining the Mosque will not turn them into a religious body, though the same may be....
May 27, 2019 Case Laws Service Tax

Refund of service tax paid - exports - Since the Appellants refund claim was for more than 0.25% of the FOB value of exports, there was no need for self-certification -.....
May 27, 2019 Case Laws Central Excise

Refund of unutilized CENVAT Credit - closure of factory - Appellant were eligible for refund of the accumulated cenvat credit as once the factory is closed, there is no.....
May 27, 2019 Case Laws Central Excise

CENVAT Credit - Penalty - even though the amount is paid before issuance of show cause notice as per the proviso to Section 11A invoked, penalty cannot be reduced nor waived.
May 26, 2019 Case Laws Customs

Levy of duty - goods recovered from a ship that was wrecked off the shores of India - There is no duty liability on goods that are not sought to be cleared for home......
May 26, 2019 Case Laws Service Tax

Refund of unutilized CENVAT Credit - intermediary service or not - export of services - The Revenue has not produced any evidence as to why providing of back office......
May 26, 2019 Case Laws Service Tax

CENVAT Credit - capital goods - transfer and merger - capital goods have been transferred to the group company and the same were used by the appellant for providing......
May 25, 2019 Articles Companies Law

New and Revised Auditors’ reporting standards (w.e.f. accounting periods starting 01/04/2018)
May 25, 2019 Case Laws Central Excise

Area Based Exemption - The investigation was not conducted at the end of the Jammu based manufacturer and whole case has been based on the investigation conducted at......
May 25, 2019 Case Laws Central Excise

Extended period of limitation - the investigation was started by the department only after receipt of intimation by HVTL regarding the payment of differential duty as......
May 25, 2019 Case Laws Central Excise

Refund of excise duty paid - SEZ unit - Jurisdiction - As per Rule 47 of SEZ Rules read with section 51 of the Act ibid, the refund ought to have been filed before the......
May 25, 2019 Case Laws GST

Rate of GST - the Appellant is supplying works contract services to IWAI, a government entity, for an original work that is meant for infrastructural development of......
May 25, 2019 Case Laws GST

Classification of goods - rate of tax - Polypropylene Non-woven Bags manufactured by the Applicant from ‘Non-woven fabric’ under HSN 5603 falls under HSN 6305 33 00 and.....
May 25, 2019 Case Laws GST

Levy of IGST on the goods sold by Duty free shops (DFS) - goods sold to passengers DFS are not cleared for home consumption nor for removal to another warehouse or......
May 25, 2019 Case Laws GST

Duty free shops (DFS) - the warehouse goods are supplied by the DFS to the International arriving passengers before its clearance for home consumption - the passengers......
May 25, 2019 Case Laws GST

Rejection of registration application - Rule 9(5) of the CGST Rules, 2017 - reason states that the petitioner needs to produce authorization to deal with the lottery......
May 25, 2019 Case Laws GST

Profiteering - purchase of a flat - allegation that GST @12% was charged instead of 8% - as noticed from the demand letter Applicant had charged GST @ 12% on the taxable....
May 25, 2019 Case Laws Income Tax

Accrual of income - recognition of revenue - change in method of accounting policy from recognition of Commission for insurance agency business from month of......
May 25, 2019 Case Laws Income Tax

Addition u/s 69C - excess stock - 69B OR 69C - mentioning of wrong section would not upset the Additions made by the AO as all these provisions have been enacted with a.....
May 25, 2019 Case Laws Income Tax

Addition u/s 69C - When the excess stocks were found during the Survey, there is no question of allowing the Assessee to record any additional purchases because such......
May 25, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - disposal of objection - CIT held assessment order is bad in law and quashed the same as A. O. has not passed any speaking order in......
May 25, 2019 Case Laws Income Tax

Computation of capital gain - date of holding of property - registered sale deeds OR completion/occupation certificate of the properties - Merely because the occupation.....
May 25, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - there is no ‘tax sought to be evaded’, in terms of Explanation 4 to section 271(1)(c), on which penalty could be levied - even as the asessee has....
May 25, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Addition of bogus purchases - Tribunal in quantum proceedings reduced to 12.5% of such purchases - since income has been estimated by applying a.....
May 25, 2019 Case Laws Income Tax

TDS u/s 192 - employee of Mahatma Gandhi University, kerala - The salary, pension and retirement benefits are paid from the consolidated fund of the state government......
May 25, 2019 Case Laws Income Tax

TDS u/s 195 - addition u/s 40(a)(i) - if services are simplicitor for procurement of some contract, and fulfillment of certain export obligations like logistic,......
May 25, 2019 Case Laws Income Tax

Unexplained cash credit u/s 68 - revenue have not disputed about the creditworthiness and identity of cash creditor nor genuineness is in doubt - merely for entering the....
May 25, 2019 Case Laws Customs

Conditions to grant of Bail - The customs officer u/s 104 of the Customs Act is exercising the very same powers of an officer in charge of a Police station as provided......
May 24, 2019 Case Laws Insolvency and Bankruptcy

Opening of a separate Bank Account - contributed by the Member of the CCOC towards CIRP cost - asset now so generated is in compliance of the Order of the Code can not......
May 24, 2019 Case Laws GST

Detention Order - Section 129 (3) of CGST Act - though writ was rejected, court order to release the goods detained and subjected to enquiry within twelve hours from the....
May 24, 2019 Case Laws GST

Detention of goods alongwith vehicle - the validity of the e-way bills had expired - directed to release the petitioner's goods and vehicle on its furnishing Bank......
May 24, 2019 Case Laws Income Tax

Prosecution u/s 276B r.w.s. 278B - failure to deposit TDS deducted to govt account within the prescribed time - the petitioners cannot escape from the rigour of Section.....
May 24, 2019 Case Laws Income Tax

Addition u/s 69B - assessee purchased the land directly from PISCO at the prevalent circle rate - the presumption of the AO could not lead to a conclusion of under......
May 24, 2019 Case Laws Income Tax

Additions u/s 69C - CIT(A) contended that the purchases are duly recorded in the books supported by invoices therefore Section 69C do not apply - power of the CIT(A) are....
May 24, 2019 Case Laws Income Tax

Deduction u/s 35(1)(ii) - retrospective withdrawal of registration/approval - If at the time of giving the donation to the research Institute it had a valid registration....
May 24, 2019 Case Laws Income Tax

Revision u/s 263 - unexplained cash deposits - AO is not only an adjudicator, but also an investigator who failed to investigate the source and truth behind the cash......
May 24, 2019 Case Laws Income Tax

Penalty u/s 271AAB - relevant column of ‘approval letter No.’ and ‘Date’ had been left blank in the penalty order which have been filled with pen on receipt of said......
May 24, 2019 Case Laws Income Tax

Disallowance of rent payment - assessee neither produce evidence of ownership of the property by those persons(land lord) nor furnish the copies of lease a agreements -.....
May 24, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - the income arising on retrospective applicability of section 13(8) inserted by Finance Act, 2012 - returns for all the assessment years in......
May 24, 2019 Case Laws Income Tax

Re-assessment u/s 147 - AO was clinched with tangible information in the shape of information from Sales Tax Authorities which prima-facie suggested possible escapement.....
May 24, 2019 Case Laws Income Tax

Addition u/s 41(1) - no material has been brought on record to establish that the assessee’s liability with respect to Sundry Creditors ceased to exist, in any manner -.....
May 24, 2019 Case Laws Income Tax

Addition u/s 80I/80IA - crushing of shop stone - the outcome being the soap stone powder of different grades is a different and distinct marketable article from the......
May 24, 2019 Case Laws Income Tax

Undisclosed investment in furniture and fixture - surrender in survey subsequently retracted - onus of proof - If the assessee has denied making any such investment......
May 24, 2019 Case Laws Income Tax

Disallowance of depreciation - asset ready to use VS put to use - the use of the plant and machinery depended upon the operation of the furnace which was not put to use.....
May 24, 2019 Case Laws Customs

Bail application - allegation on appellant(officer) that Passenger Manifest Data from from Airline Operators had handed over to the licensee to enable them to manipulate....
May 24, 2019 Case Laws Customs

Refund of Anti-Dumping Duty paid - After the amendment in Section 17 and 27 of the Customs Act 1962 w.e.f. 08.04.2011, there is no need to challenge the self-assessment.....
May 24, 2019 Case Laws Customs

Refund of Anti-Dumping Duty paid - Polished Porcelain Tiles - A Notification comes into force only from the date of its publication, since Anti-Dumping duty Notification....
May 24, 2019 Case Laws Insolvency and Bankruptcy

Recovery of debt under I & B Code - pre-existing dispute - copies of emails placed on record revealed that as early as in October, 2014 about some of the defects noticed....

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F: assessment order

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

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

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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...

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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.

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A: Director Identification Number

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