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Highlights / Annotations / Catch Notes For May of 2019

Home Highlights May May 2019 Year 2019

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May 11, 2019 Case Laws Income Tax

Power of CIT(A) to entertain appeal - violation of provisions of section 249(4)- if an assessee filed return of income, admitted taxes under self-assessment, then unless....
May 11, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - loan from friends and relatives for financing his son’s USA visa - when the evidences and explanation furnished in support of cash credits are......
May 11, 2019 Case Laws Income Tax

Revision u/s 263 - order passed u/s 143(3) r.w.s. 147 wherein the assessment were re-opened on specific reasons recorded for re-opening and addition made - CIT is......
May 11, 2019 Case Laws Income Tax

Revision u/s 263 - the eligibility of deduction u/s 54B in respect of land acquired prior to transfer of capital asset is clearly opposed to the plain provision of the......
May 11, 2019 Case Laws Income Tax

Demand u/s 206C(1)/206C(7) - TCS - 206C(1A) mandates person responsible for TCS to not collect taxes if he obtains a declaration from the buyer that he is purchasing the....
May 11, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - service of notice - no notice u/s 148 have been issued at the correct address of the assessee - Revenue has failed to prove that notice....
May 11, 2019 Case Laws Companies Law

Oppression and mismanagement - Theft of documents - use of (such) documents in judicial proceedings is to substantiate their case namely, “oppression and mismanagement”.....
May 11, 2019 Case Laws Companies Law

Offence of theft of documents - “document” as defined in Section 29 IPC is a “moveable property” - replication of the documents or use of information and the contents......
May 10, 2019 Circulars SEBI

Reporting for Artificial Intelligence (AI) and Machine Learning (ML) applications and systems offered and used by Mutual Funds
May 10, 2019 Circulars DGFT

Registration of contracts for Peas (HS - code 0713 10 00) under Trade Notice No. 25/2018-19 dated 17th August, 2018
May 10, 2019 Case Laws GST

Input tax credit - Restriction u/s 16(2) where consideration is not paid within 6 months - consideration for inward supplies paid through book adjustment - The GST Act......
May 10, 2019 Case Laws Income Tax

Addition of explained cash credit u/s 68 - the lenders of funds have not, at any stage, discharged their onus in furnishing documentary evidence in respect of cash......
May 10, 2019 Case Laws Income Tax

Revision u/s 263 by CIT - order of assessment indicate that the AO has made enquiry on various issues and assessee submitted the details therefor - The enquiry pertained....
May 10, 2019 Case Laws Income Tax

TP Adjustment on export of Valves -ALP determination - TPO ought to have arrived at the ALP of the respondent's sale to its A.E. by only comparing it with uncontrolled......
May 10, 2019 Case Laws Income Tax

Exemption u/s 11 - salary paid to two specified persons u/s 13(3) - these persons have devoted full time to the educational institution to the best of their knowledge,......
May 10, 2019 Case Laws Income Tax

Addition u/s 68 - credit of undisclosed income - it was declared before settlement commission that company has earned the undisclosed income and routed in books through.....
May 10, 2019 Case Laws Income Tax

Penalty u/s 271AAA - defective notice - if there is no clarity in the stand of the Revenue for initiation of penalty u/s 271AAA, whether it is for failure of the......
May 10, 2019 Case Laws Income Tax

TP Adjustment - Design Engineering Services - in the TP study report assessee applied margins at the entity level - it cannot be precluded from furnishing segmental......
May 10, 2019 Case Laws Customs

Validity of restriction imposed on import of pigeon peas, Beans of the species Vigna Mungo (L.) Hepper (Moong Dal) - the peas growers in India are unable get the right......
May 10, 2019 Case Laws Customs

Imposition of late filing fees - belated filing of Bills-of-Entry - Clearly, no mala fide is found in the above developments by the Revenue and therefore, it can be......
May 10, 2019 Case Laws Insolvency and Bankruptcy

Default on the part of Corporate Debtor to make the payment - the provisions of Code cannot be invoked for recovery of outstanding amount but it can be invoked to......
May 10, 2019 Case Laws Service Tax

Pre SCN consultation - it was necessary in terms of para 5.0 of the Master Circular for the Respondent to have engaged with the Petitioner in a pre SCN consultation -......
May 10, 2019 Case Laws Service Tax

Revenue has put the blame on advocate representing the Department for delay in filing the Notice of Motion - We fail to understand as to how the Department expects the......
May 10, 2019 Case Laws Service Tax

Demand of interest for the period April 2012 to March 2013 - The first set of returns were filed in the instant case on 19.09.2013 and therefore 18 months from this date....
May 10, 2019 Case Laws Service Tax

Demand of service tax & penalty - Performa invoices - The appellant has not provided any service against the invoices for which the service tax has been demanded from......
May 10, 2019 Case Laws Service Tax

Demand of service tax - construction of multilevel parking - The multilevel parking are made for reducing traffic conditions and parkings on the road and is for......
May 10, 2019 Case Laws Central Excise

Interest on differential duty - price escalation clause - Section 11A and section 11AB as it stood at the relevant time did not provide read with the rules any other......
May 10, 2019 Case Laws Central Excise

Validity of Search proceedings - search under Central Excise post GST u/s 12F of the Act of 1944 read with Section 18 of the Act of 1944 and Section 174(2)(e) of the Act....
May 10, 2019 Case Laws Central Excise

Search proceedings - An error committed by the Officer in seizing the documents which may ultimately be found not to be useful for or relevant to the proceeding under......
May 10, 2019 Case Laws Indian Laws

Discharge of liability of a secured debt - precedence over the liability of a crown debt or any other / state debt - in case of repugnancy or inconsistency between the......
May 9, 2019 Case Laws Income Tax

Accrual of interest liability - loans was classified as NPA - Assessee failed to prove that as per any agreement entered into by the assessee with the bank though the......
May 9, 2019 Case Laws GST

Classification of books - whether the books ‘Sulekh Sarita Parts I to V’ are ‘Printed Books’ classifiable under ‘HSN 4901’ or ‘Exercise Books’ under ‘HSN 4820’ of the......
May 9, 2019 Case Laws GST

Provisional attachment of Bank Accounts - SC dismissed the SLP against the decision of High Court vacating the order of provisional attachment.
May 9, 2019 Case Laws Income Tax

Extension of limitation - due date of passing order by Settlement Commission within eighteen months from the date of filing the applications - earlier application was......
May 9, 2019 Case Laws Income Tax

Constitutional validity of Section 234E - Court recalled its earlier order upholding validity - Section 234E though uses the word ‘fee’ but, it is in fact in the nature.....
May 9, 2019 Case Laws Income Tax

Revision u/s 263 by PCIT - alleged that cash deposits being not satisfactorily explained and failure of AO to bring the same to tax - ignoring the factum of inquiry by......
May 9, 2019 Case Laws Income Tax

Grant registration/approval u/s 12AA/80G - independent reasons by ITAT in order - Tribunal was required either to accept the reasons and dismiss the appeal or not to......
May 9, 2019 Case Laws Income Tax

Addition u/s 69B - applicability of Section 50C - difference between the market value assessed by the stamp authority and the purchase price as shown by the respondent......
May 9, 2019 Case Laws Income Tax

Registration u/s 12AA - assessee was free to avail registration under any alternative provision if more than one alternatives were available - CIT(E) has not doubted the....
May 9, 2019 Case Laws Income Tax

Exemption u/s 11 - charitable purpose as per u/s 2(15) - stall rent and entry fees of trade exhibition - To conduct / undertake and participate in national/regional......
May 9, 2019 Case Laws Income Tax

Exemption u/s.11 - deemed registration u/s 12AA - applicability of Proviso to Section 12A sub-section (2) during appeal proceedings or restricted to assessment......
May 9, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - cash deposit - defective notice - notice is stereo typed printed notice in which either of the clauses as to whether penalty was invoked for......
May 9, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) on payment of salary - TDS u/s 192B - in Section 40(a)(ia), the word “Salary” have not been incorporated - no disallowance
May 9, 2019 Case Laws Customs

The dispute is on the utilization of the imported goods at a premises other than that of the importer. Such utilization is not fatal to the benefit of the exemption......
May 9, 2019 Case Laws Customs

Extended period of limitation of issuance of SCN - initial SCN clearly indicated the description of the goods imported, classification of such goods under the CTH, and......
May 9, 2019 Case Laws Customs

Misdeclaration of export goods - role of CHA - in such cases of economic offences where such fraudster are playing with the economic fabric of the country strict actions....
May 9, 2019 Case Laws Companies Law

Validity and legal force of an order passed under the erstwhile companies act 1956 after enactment of companies act 2013 - the Order dated 17th September 2013 passed by.....
May 9, 2019 Case Laws Companies Law

Liability of Stamp Duty - scheme of amalgamation - The words “whichever is higher” used in those two sub-clauses cannot be read to mean that, the highest stamp duty of......
May 9, 2019 Case Laws Companies Law

Oppression and mismanagement - It is settled law when a matter is before NCLT or before this Appellate Tribunal, arising under Sections 241 and 242 of the new Act, read.....
May 9, 2019 Case Laws Companies Law

Maintainability of petition before NCLT - oppression and mismanagement - contentions in application u/s 17 of the Arbitration and Conciliation Act and the contentions in....

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