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Highlights / Annotations / Catch Notes For May of 2019

Home Highlights May May 2019 Year 2019

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Showing 151 to 200 of 682 Records

1 2 345 6 7 8........ 14

May 24, 2019 Case Laws Service Tax

Taxability -Transfer of of Land Development Rights - Tri-partite agreement - The activity in question which is only acquisition of land, therefore, no service tax is......
May 24, 2019 Case Laws Customs

Retention of goods at Port - inaction on the part of revenue to classify the goods - it was alleged that the import is not accompanied by essential documents required......
May 24, 2019 Case Laws Service Tax

Refund of unutilized CENVAT Credit - Rule 5 of the CCR, 2004 - The condition does not require the assessee to reflect the amount debited in their ST-3 returns. It is......
May 24, 2019 Case Laws Service Tax

Rebate Claim/refund of service tax - export of goods - When separate definition is given in notification with regard to the “specified services” for which refund can be.....
May 24, 2019 Case Laws Central Excise

Valuation - clearances to sister units - Assessee has not produced CAS-4 certificate - The entire issue is revenue neutral. The appellant would be eligible for credit......
May 24, 2019 Case Laws Central Excise

Refund of amount paid under protest - undervaluation - the case of the assessee that it has not passed on the duty element stands established - there is no scope to......
May 23, 2019 Notifications Income Tax

Income-tax (4th Amendment) Rules, 2019
May 23, 2019 Notifications Income Tax

Agreement between the Government of the Republic of India and the Republic of the Marshall Islands for the exchange of Information with respect to taxes
May 23, 2019 Case Laws GST

Scope of Section 17(5)(d) - construction of immovable property (shopping malls) intending for letting out for rent - input tax credit from construction against output......
May 23, 2019 Case Laws Central Excise

Doctrine of Bias - Refusal to transfer appeal - wife is holding the charge of Commissioner (Appeals) and the officer who reviewed the order passed by the Assistant......
May 23, 2019 Case Laws Income Tax

Selection process for the post of Member of ITAT - Selection Committee called 24 most experienced applicants - Rule 4A of the Income Tax Appellate Tribunal Members......
May 23, 2019 Case Laws Income Tax

Deduction of Interest u/s 36(1) - Capital OR revenue - Assessee has also not claimed before us or before the Authorities below that the land in question was put to use......
May 23, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of interest u/s 24(b) - full particulars were given and nothing was hidden from the Department and the disallowance of interest was.....
May 23, 2019 Case Laws Income Tax

Assessment u/s 153C - gift deed which was found, was in respect of transaction which was duly recorded in the books of account of both the donor and donee and such a......
May 23, 2019 Case Laws Income Tax

Penalty u/s 271AAA - when the assessee has failed to specify the manner and substantiate the manner in which the undisclosed income was derived rather embark upon the......
May 23, 2019 Case Laws Income Tax

Revision u/s 263 by CIT - TP adjustment in the book profits u/s 115JB - A.O is not empowered to make any addition or deletion to the profit as per P&L A/c prepared in......
May 23, 2019 Case Laws Income Tax

Condonation of delay of 125 days - misunderstanding and inadequate advice by the Tax Consultant about the correct remedy - On receipt of the order of the First Appellate....
May 23, 2019 Case Laws Income Tax

Allowability of dealers incentive - scope in remand proceedings - this tribunal in remand directions made it clear that the impugned dealers incentive had much accrued......
May 23, 2019 Case Laws Income Tax

Claim of Exemption u/s 54 - there is no prohibition under the Act in claiming exemption u/s 54 in case assessee has not filed a return of income - Such legal claim can......
May 23, 2019 Case Laws Customs

Smuggling of Gold - Illegal importation into India - service of SCN - seized material not being perishable, being gold bars, there was no reason for the Respondents to......
May 23, 2019 Case Laws Customs

Applicability of Notification dated 16.2.2019 - Import from Pakistan - Basic Customs Duty @ 200%, Social Welfare Surcharge @ 10% and IGST @ 28% - goods already entered......
May 23, 2019 Case Laws Service Tax

Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of....
May 23, 2019 Case Laws Service Tax

Demand of service tax - on differences in amount reflected in the ST-3 returns and Form 26AS - without examining reasons for said difference, whether the same was......
May 23, 2019 Case Laws Service Tax

Rejection of VCES declaration - wrongful declaration - Renting of Immovable Property Service - It is provided through Section 108 of Finance Act, 2013 that once a......
May 23, 2019 Case Laws Central Excise

CENVAT Credit - inputs - heavy duty racks - the goods, which have no relationship with the manufacture of a final product, have to be excluded from the definition of......
May 23, 2019 Case Laws Central Excise

CENVAT Credit - duty paying documents - the credit has neither been availed immediately on the receipt of inputs nor has been availed within the six months of the issue.....
May 23, 2019 Case Laws Central Excise

Service/communication of Order - dismissal of appeal on limitation - as the factory was lying closed and the notice was actually delivered by security guard to the......
May 23, 2019 Case Laws Customs

Levy of penalty - Warehousing of goods - Goods missing when it was in their custody - The impugned order is contradictory because the Commissioner has dropped the......
May 23, 2019 Case Laws Service Tax

Refund to SEZ unit - consumption of services wholly in the SEZ - Service tax on finance charges paid for borrowing funds - only mentions that the funds borrowed by the......
May 23, 2019 Case Laws Service Tax

Valuation - The cost of free supply of goods provided by the service recipients to the service provider is neither an amount “charged” by the service provider nor can it....
May 23, 2019 Case Laws Service Tax

BAS - charge for the diesel reimbursed by the service recipients - The appellants had paid service tax on the element of service involved in “filling of diesel” and by......
May 23, 2019 Case Laws Service Tax

Extended period of Limitation - ancillary activity for providing Digital Signature Certificates (DSC) - Business Support Service or not - activity is related to......
May 23, 2019 Case Laws Central Excise

Valuation - inclusion of subsidy in the assessable value - The nature of Scheme in the present Appeals are entirely different as ‘Subsidy’ and not ‘remission’ has been......
May 23, 2019 Case Laws Central Excise

Excisability - Job-work - waste and scrap generated by job worker while processing the goods sent by the principal manufacturer, the Principal manufacturer is not liable....
May 23, 2019 Case Laws Indian Laws

Dishonor of Cheque - Sales tax returns as Proof of transaction between the complainant - summoning the Assistant Commissioner of Commercial Tax to explain the process of....
May 23, 2019 Case Laws Income Tax

Penalty u/s 271D - small amounts on different occasions to meet the urgent business needs has been taken from the company in which assessee is a director and shareholder....
May 22, 2019 Circulars DGFT

Discontinuing submission of physical copy of RCMCs with effect from 1.07.2019 while filling application for incentives/entitlements under FTP and further clarification in the matter
May 22, 2019 Circulars Service Tax

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016
May 22, 2019 Circulars SEBI

Participation of Mutual Funds in Commodity Derivatives Market in India
May 22, 2019 Case Laws GST

Classification of goods - Bags made of Cotton - the bags (handbags/ shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs......
May 22, 2019 Case Laws GST

Levy of GST on ocean freight - where the value of import goods includes Ocean Freight - Vires of N/N. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of......
May 22, 2019 Case Laws Income Tax

Allowability of depreciation intangible rights/assets - company had purchased Imidachlorpid business on slump sale from a company which is not a related concern u/s......
May 22, 2019 Case Laws Income Tax

Allowability of legal & professional fees pertaining to buyback of shares - deduction in respect of expenditure incurred for proceeding of implementation of buyback of......
May 22, 2019 Case Laws Income Tax

Disallowance u/s 43B - nomination charges paid to the State Government at the rate of 10% of the turnover of granite blocks - It is simply a contractual payment of lease....
May 22, 2019 Case Laws Income Tax

Re-assessment u/ss 147 / 148 - no failure on the part of the Assessee to disclose fully and truly the relevant material resulting in such escapement of income in the......
May 22, 2019 Case Laws Income Tax

Remission or cessation of liability u/s 41(1) - AO, based on available material ought to have verified as to whether there is any remission or cessation of liability -......
May 22, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - deemed dividend u/s 2(22)(e) - assessee in its balance sheet has disclosed loan from a sister concern, Therefore, it cannot be said that the......
May 22, 2019 Case Laws Income Tax

TDS u/s 195 - assessee has purchased shrink wrap software or off-shelf software, which is copyrighted article and not purchased any copyright and hence the same is not......
May 22, 2019 Case Laws Income Tax

Rectification u/s 154 - addition u/s. 40(a)(ia) - TDS from the labour charges - other High Court have different view - if issue was considered by the Jurisdictional High....
May 22, 2019 Case Laws Income Tax

Rectification u/s 254 - error apparent on face of record - non-disposal of specific ground raised in the grounds of appeal is an error within the meaning of 254(2) -......

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F: Stock damaged in recent floods

F: GST on Solar Plant

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

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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: assessment order

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...

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