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Highlights / Annotations / Catch Notes For May of 2019

Home Highlights May May 2019 Year 2019

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Showing 401 to 450 of 682 Records

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May 14, 2019 Case Laws Companies Law

Compounding of offence - non-compliance with the CSR initiatives - for violation of provisions of section 134(3)(o) r.w.s 135 of the Companies Act, 2013 - prosecution......
May 14, 2019 Case Laws Companies Law

Restoration of name of the Company - name struck off from the Register of Companies u/s 248(5) - in the light of huge investment made by the directors/company and the......
May 14, 2019 Case Laws Companies Law

Creation of the encumbrance over the assets of the Respondent Company - if the Respondents want to block out Petitioner, hiding behind the Arbitration clause, in equity,....
May 14, 2019 Case Laws Insolvency and Bankruptcy

Liquidation - expiry of lime limit of 270 days for resolution - the ‘Resolution Plan’ under I&B Code was not submitted within time and therefore, the ‘Committee of......
May 14, 2019 Case Laws FEMA

Foreign Direct Investments (FDI) - Non-compliance of the condition of minimum capitalization - Since the business of development and construction of township could not......
May 14, 2019 Case Laws Money Laundering

Offence under PMLA - attachment of Appellant's residential property - PMLA is a preventive measure and not a punitive measure. In the present case inspite of admitted......
May 14, 2019 Case Laws Service Tax

Rejection of VCES Application - combined declaration for more than one ST-3 return periods - non payment of tax as for part of declaration - While it is possible to......
May 14, 2019 Case Laws Service Tax

Principles of natural justice - imposing a liability under Section 73(2) after amalgamation - The lack of knowledge on the part of the petitioner about the proceedings,.....
May 14, 2019 Case Laws Central Excise

Classification of goods - Laces - while determining the classification by the CRCL, no process of manufacturing was examined and retest of the samples were denied -......
May 14, 2019 Case Laws VAT and Sales Tax

Refund of VAT - refund claimed on the ground that its output tax liability is less than the input tax paid - there is no mismatch between the selling and purchasing......
May 14, 2019 Case Laws VAT and Sales Tax

The petitioner cannot rest his case based on the clarifications which were issued much prior to the amendment and those clarifications were assessee specific and does......
May 14, 2019 Case Laws VAT and Sales Tax

Levy of penalty - Recording of transaction in the books of accounts - It was not a case where the penalty proceedings could legally be initiated and in fact, the......
May 14, 2019 Case Laws Indian Laws

Dishonor of Cheque - cheque issued by a proprietorship firm - Proceedings againt the individual / proprietor - There was no requirement to implead his sole proprietary......
May 14, 2019 Case Laws Customs

Classification of goods - Electronic Nicotine Delivery systems (ENDS) including e-Cigarettes, Heat-Not Burn devices, Vape, e-Sheesha, e-Nicotine Flavoured Hookah, and......
May 13, 2019 Circulars DGFT

Discontinuing submission of physical copy of RCMCs with effect from 1.7.2019 while filing application for incentives/entitlements under FTP
May 13, 2019 Circulars Companies Law

Clarification for form ADT-I filed through GNL-2 under the Companies Act, 2013
May 13, 2019 Case Laws GST

ITC - transitional arrangements for input tax credit - Once it is admitted that credit was available to the petitioner on the date of switch over from VAT regime to GST.....
May 13, 2019 Case Laws GST

Profiteering - purchase of flat - benefit of Input Tax Credit (ITC) not passed - Since the present investigation is only up to 30.06.2018 any benefit of ITC which......
May 13, 2019 Case Laws GST

Manual filing of GSTR3B for August 2017 - petitioners, who have been diligently prosecuting the matter all throughout, should not be made to suffer, and hence, are......
May 13, 2019 Case Laws GST

Profiteering - supply of “luggage trolley bag/suitcases” - Respondent had increased the base prices of his products despite reduction in the rate of GST from 28% to 18%.....
May 13, 2019 Case Laws Income Tax

Transfer of case u/s 127(2)(a) - If the petitioner was really aggrieved by a one-line SCN which did not indicate any reasons for the proposal - the petitioner could have....
May 13, 2019 Case Laws Income Tax

Transfer of case u/s 127(2)(a) - coordinated and effective investigation - Once it is found that the respondents have followed the procedure prescribed by law and once......
May 13, 2019 Case Laws Income Tax

Grant of exemption/approval u/s 10(23C)(vi) - It is not in dispute that the aims and objects of the assessee are to promote education and assessee in pursuance of aims......
May 13, 2019 Case Laws Income Tax

Reopening of assessment - very initiation of assessment proceedings u/s 147/148 were void and non est at the very outset because the AO has not recorded any reasons......
May 13, 2019 Case Laws Income Tax

Depreciation on Goodwill - appellant had acquired the business undertaking on a going concern basis - goodwill acquired upon acquiring the business which is nothing but.....
May 13, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS u/s 194C - payments towards the hiring charges of cranes - a simpliciter payment towards hiring charges of cranes cannot be brought......
May 13, 2019 Case Laws Income Tax

Reassessment notice u/s 148 on a dead person - though as per section 159(2)(b), the AO is free to initiate proceedings against the LR but proceedings were initiated......
May 13, 2019 Case Laws Income Tax

Appeal dismissed for non-prosecution by Tribunal - remedy against such order - if the substantial provision contained in the statute mandates the disposal of an appeal......
May 13, 2019 Case Laws Customs

Inspection of documents based on which SCN was issued u/s 124 of CA - Inspection of Import General Manifest (IGM) - the petitioner must be furnished with a copy of the......
May 13, 2019 Case Laws Companies Law

Oppression and mismanagement - allotment of shares - the High Court has opined that these acts in overall factual matrix of the case, were sufficient to conclude that......
May 13, 2019 Case Laws Central Excise

CENVAT Credit - ISD - In the absence of the condition that if such a registration is not made the assessee is not entitled to the benefit of refund, the three......
May 13, 2019 Case Laws VAT and Sales Tax

Reimbursement of State Sales tax paid - inter-state transaction - Despite repeated requests to process its application for refund and to issue the Refund Payment Order,.....
May 13, 2019 Case Laws Indian Laws

Common petition against builder - class action or not - Consumer Protection - same cause of action is not necessary - What is required is sameness of interest - National....
May 11, 2019 Circulars SEZ

Uniform list of Services to be followed in Special Economic Zones - Such services would be limited to the extent of such value of services availed of/consumed by the SEZ entity only.
May 11, 2019 Case Laws GST

Demand of advertisement tax imposed by the Nagar Nigam, Kanpur on displaying advertisement through hording within its jurisdiction - after 12.9.2016 or from 1.7.2017 the....
May 11, 2019 Case Laws Customs

Levy of Penalty - Amendment in IGM - On going through the section 30(1) read with Clause (iii), it is found that the penalty can be imposed only if there is delay in......
May 11, 2019 Case Laws Customs

Imposition of penalty in terms of regulation 12(8) of HCCAR 2009 - custodian allowed the removal of goods without payment of IGST - The appellant though violated the......
May 11, 2019 Case Laws Customs

Refund of SAD - period of limitation to be computed from date of payment of custom duty or date of sale of goods - N/N. 102/2007-Cus - considering the overall......
May 11, 2019 Case Laws Customs

Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and....
May 11, 2019 Case Laws Service Tax

Refund - principles of unjust enrichment - the unjust enrichment is not applicable even when the refund amount is claimed as expenses in the Profit and Loss Account.
May 11, 2019 Case Laws Central Excise

Extended period of limitation - there are no basis for the argument of the learned counsel for the appellant that the demand must be raised within one year from the date....
May 11, 2019 Case Laws Central Excise

CENVAT Credit - input services - service of renting of motor vehicle - service of General Insurance service - credit allowed.
May 11, 2019 Case Laws Central Excise

Levy of penalty - failure to produce proof of export within 45 days of export as prescribed under the said Notification - it is a procedural lapse only - appellant has......
May 11, 2019 Case Laws Central Excise

Clandestine removal - the Revenue’s entire case is solely based upon the scribbling made in the recovered loose papers, without there being any evidence of actual......
May 11, 2019 Case Laws Indian Laws

Smuggling - poppy straw - psychotropic substance or not - The conclusion of the Trial Court regarding the guilt of the Appellant under Section 8 read with Section 15 of.....
May 11, 2019 Case Laws Income Tax

Revision u/s 263 - AO actually carried out an enquiry after the reopening of the proceedings and that once there was an application of mind, on the part of the AO, it......
May 11, 2019 Case Laws Income Tax

Writ against order of AO - the allegation of non-compliance with the directions issued by the ITAT, is not patently made out so as to enable the petitioner to bypass the....
May 11, 2019 Case Laws Income Tax

Assessment u/s 153A - benefit of carry forward of losses - assessee has claimed the business loss and carried forward the loss in the return of income filed u/s 139(1)......
May 11, 2019 Case Laws Income Tax

Validity of assessment - notice u/s 143(2) have not been issued to the assessee at the correct address within the period of limitation - not served upon the assessee......
May 11, 2019 Case Laws Income Tax

Unexplained investments u/s 69 - details & proof filed before CIT(A) - the alleged purchase of flat have been recorded in the regular books of accounts along with......

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

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