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Highlights / Annotations / Catch Notes For May of 2019

Home Highlights May May 2019 Year 2019

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Showing 251 to 300 of 682 Records

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May 20, 2019 Case Laws Service Tax

Demand of Interest - the Referral Bench itself extended the benefit of Section 80 of Finance Act, 1994 holding that the appellants were under bonafide belief that they......
May 20, 2019 Case Laws Service Tax

Refund of service tax paid - it can be seen that organisation namely M/s Bharat Dynamics Limited is mainly/primarily engaged in defence production which are necessary......
May 20, 2019 Case Laws Service Tax

Waiver of penalty u/s 80 - - The entire service tax along with interest was paid, albeit in instalments, even before the statement of the appellant was recorded - thus......
May 20, 2019 Case Laws Service Tax

Pre-deposit u/s 35F - C&F Agent Service & Business Support services - certificate issued by Hindustan Unilever Limited that there is a discharge of service tax liability....
May 20, 2019 Case Laws Central Excise

Interest on delayed refund of Interest - Only because there is no provision for interest on refund of delayed interest that does not mean that there is any bar or......
May 20, 2019 Case Laws Central Excise

CENVAT Credit - input services - Rent-a-Cab Agency Services - the employees of the appellant were transported for carrying out their work for the appellant and that......
May 20, 2019 Case Laws Central Excise

CENVAT credit - input services - service tax not paid in accordance with what is indicated in the Invoice - Rule 4(7) provides for a proportionate reduction of CENVAT......
May 20, 2019 Case Laws Central Excise

CENVAT Credit - input services - The scope of the term input service under Cenvat Credit Rules, 2004 is still wider including services used by a manufacturer ‘whether......
May 20, 2019 Case Laws Central Excise

Utilization of cenvat credit of education cess and secondary and higher education cess paid for payment of basic excise duty - The utilization of the credit is not correct in law.
May 20, 2019 Case Laws Central Excise

CENVAT credit - MS items such as plates, angles, channels and sheets - items not excluded by the Rule 2(k)(f) - definition of inputs u/r 2(k) of CCR, 2004 include all......
May 20, 2019 Case Laws VAT and Sales Tax

Input tax credit (ITC) is not a vested right but it is a concession which is given on the fulfillment of certain conditions as enumerated under the given clause.it is......
May 20, 2019 Case Laws Indian Laws

Benami transaction or not - claim of share in the properties - family dispute - inheritance - purchase of property in the name of wife by the deceased husband - learned.....
May 20, 2019 Case Laws Indian Laws

Levy of Property Tax - ground cable laid for the purpose of providing telephone services - The Corporation has followed the procedure prescribed under the Act, 1956 for.....
May 20, 2019 Case Laws Customs

Import of restricted item or not - shafts - If shipment is made within original validity of irrevocable commercial letter of credit established before the date of......
May 20, 2019 Case Laws Customs

Refund of excess paid duty - unjust enrichment - There is no evidence by the Department to rebut the certificate given by the appellant’s Chartered Accountant. Otherwise....
May 20, 2019 Case Laws Customs

Valuation of imported goods - rejection of declared value - The Department has not been able to provide any value for the contemporaneous import but for the third......
May 19, 2019 Case Laws Income Tax

Expenditure u/s 37 - As per the guidance note of ICAI on accounting for real estate transactions as revised in the year 2012, selling overheads and indirect cost......
May 18, 2019 Case Laws GST

Classification - rate of tax - Frozen Chicken sold in packaged form - applicant fulfill the conditions mentioned in amended Notification No. 01/2017 dated 28.06.2017 i.e....
May 18, 2019 Case Laws GST

Scope of Advance Ruling Authority u/s 97 of the CGST Act/TNGST - question relates to charging of IGST or SGST & CGST on such sales for which appellant get orders from......
May 18, 2019 Case Laws Income Tax

Power of Central Government u/s 85 & 86 - Black Money Act, 2015 - ultravirus of notifications issued making them effective prior to 01.04.2016 - A fortiori the Central......
May 18, 2019 Case Laws Income Tax

Deduction u/s 54 /54F - investment was made in a residential house outside India in AY 2013-14 - the legislative intent has been made explicit by inserting the amendment....
May 18, 2019 Case Laws Income Tax

Discrepancy in the online filing of Form ITR- 6 - software of the Department did not permit the Petitioner’s claim u/s 10AA without setting off the loss of the......
May 18, 2019 Case Laws Income Tax

Allowable business expenditure u/s 37 - AO was in error in taking all the selling and market expenses to WIP ignoring the guidance note of ICAI as regards accounts of......
May 18, 2019 Case Laws Income Tax

Exemption u/s 11 - advancing of loan to another trust registered u/s 12A should be treated as application of income towards the objects of the trust and did not violate.....
May 18, 2019 Case Laws Income Tax

Search u/s 132 - right to cross examination - It is a settled position that where a request for cross examination is made prior to completion of assessment proceedings......
May 18, 2019 Case Laws Income Tax

Reassessment notice u/s 148 - “reason to believe" must be interpreted that the AO on receipt of any such new material or materials in relation to the non furnishing of......
May 18, 2019 Case Laws Income Tax

Penalty u/s 271FA r.w.s. 274 - non filing of AIR return without considering reasonable cause - penalty will be justified and it will be a message to the government......
May 18, 2019 Case Laws Income Tax

Penalty u/s 271(1)(b) - non compliance of notice in the assessment proceedings - Assessment orders have been framed u/s 143(3), it proves that the assessee had......
May 18, 2019 Case Laws Income Tax

Exemption u/s 11 - taxability of anonymous donation u/s 115BBC - CBDT not yet prescribed particulars which is required to be maintained by the assessee trust - it is......
May 18, 2019 Case Laws Customs

Release of seized Foreign Currency - conversion of Foreign Currency into Indian Currency - Notification dated 14th February 2006 requires notice to be issued to the......
May 18, 2019 Case Laws Companies Law

Oppression and mismanagement - not permitted/given sufficient opportunity to be involved in the affairs/board meetings - allotment of shares at par without premium to......
May 18, 2019 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor - rejection of resolution plans - no Resolution Plan having been approved by the CoC within the period of CIRP of 180 days as well as the....
May 18, 2019 Case Laws Service Tax

CENVAT Credit - common input services used for taxable and non taxable/exempted services - If the appellant had been reversing the credit u/r 6(3)(ii) but had......
May 18, 2019 Case Laws Service Tax

CENVAT Credit - Cargo Handling Services - input services relates to repair and renovation of the premises are essential for maintenance and upkeep of the premises which.....
May 18, 2019 Case Laws GST

Levy of GST - Khadi fabric - The readymade garments of khadi does not fall under the entry 130A of Notification No. 02/2017 and hence not exempted.
May 18, 2019 Case Laws GST

Classification of goods - Kalava Raksha Sutra (Sacred Thread) - The items are not by themselves Kalva raksha sutra sold directly to consumers but long lengths of thread.....
May 18, 2019 Case Laws GST

Classification of goods - rate of tax - Polypropylene Mat which are plaited using Polypropylene Straw - the mats are made of Polypropylene, which are definitely not of......
May 18, 2019 Case Laws Customs

Levy of penalty - it is the Department which took a U-turn in the matter after a very long period, when the Department was permitting the respondent/importer to clear......
May 18, 2019 Case Laws Customs

Concessional rate of customs duty - Original Equipment (OE) parts - diversion of goods - Having imported the parts for the specified end-use, assessee has, thereafter,......
May 18, 2019 Case Laws Customs

Denial of benefit of exemption based on test reports for consignment cleared in the past - The test results of the samples cannot be extrapolated to the consignment cleared in the past
May 18, 2019 Case Laws Customs

Violation of import conditions - actual user condition - the imported Bulk Drugs has not been utilized by the appellant in his own factory for further manufacture of......
May 18, 2019 Case Laws Service Tax

Classification of services - advertising agency services or not - production of design given by the client on chosen material such as cloth, PVC sheet etc. would not......
May 18, 2019 Case Laws Service Tax

Recovery of refund already granted - Commissioner (appeals) had set aside the refund order - the appellant not only received the refund but also gave it back to the......
May 18, 2019 Case Laws Central Excise

Refund claim - Supply to SEZ unit - 100% EOU located outside SEZ, constitutes DTA as far as SEZ Act is concerned. Sec.51 of SEZ Act also makes it clear that this Act......
May 18, 2019 Case Laws Central Excise

CENVAT Credit - trading (high sea sales) as well as manufacturing of goods - sale of goods-be it made in the high sea or within the territorial boundary of India in......
May 18, 2019 Case Laws Central Excise

Levy of penalty - 100% EOU - it is mistake of calculation of availment of Cenvat credit which the appellant has reversed the credit on pointing out by the Department. In....
May 17, 2019 Case Laws GST

Refund of wrongly paid CGST and SGST - Court directed to refund of CGST and SGST or consider the request for adjusting the amount towards IGST
May 17, 2019 Case Laws Income Tax

Compensation/ additional sum received for delay in payment of proceeds of shares tendered under the open offer - the reason for increasing the offer by the said sum may.....
May 17, 2019 Case Laws Income Tax

Condonation of delay of 122 days - If explanation is not satisfactory, the Tribunal has to weigh balance of justice. No prejudice will be caused to respondents if delay.....
May 17, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - claim of depreciation at 10% is under the bonafide belief that the residential quarters were utilized for the hospital purpose and formed part......

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