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Highlights / Annotations / Catch Notes For May of 2019

Home Highlights May May 2019 Year 2019

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May 9, 2019 Case Laws Service Tax

Rejection of refund claim - the CESTAT’s view that separate show cause notice is necessary u/s 11B is in consonance with the principle of fairness. If a general show......
May 9, 2019 Case Laws Service Tax

Advertisement Services - Scope of SCN - Clearly Commissioner has travelled beyond the show cause notice. Since no demand has been made in the show cause notice under......
May 9, 2019 Case Laws Service Tax

Value based exemption - N/N. 06/05-ST - exemption to small service provider - Though the appellant have paid the service tax but first time opted for the exemption and......
May 9, 2019 Case Laws Service Tax

Demand from deceased person - The law does not provide to proceed in any case against a deceased person, therefore, the order passed by the adjudicating authority is not....
May 9, 2019 Case Laws Central Excise

CENVAT Credit - input services - scope of the expression ‘directly and indirectly’ and ‘in or in relation to’ manufacture - all the services have been used for......
May 9, 2019 Case Laws VAT and Sales Tax

Rate of tax - cream milk mixed - flavoured milk - The department itself has issued a circular clearly holding that the flavoured milk is covered by the entry 'milk' - no....
May 9, 2019 Case Laws VAT and Sales Tax

Attachment of property of the wife of director - recovery of tax dues - When it is not permissible for the respondent to proceed against the Director of the company for.....
May 9, 2019 Case Laws Indian Laws

Dishonor of Cheque - section 138 of NI Act - whether a Director of the Company can challenge issuance of notice at the threshold or it would be available to him/her at......
May 9, 2019 Case Laws Income Tax

Disallowance of bad debts - sales tax component included in the sundry debtors - If the assessee had made the payment of sales tax then the debtor of the assessee has to....
May 9, 2019 Case Laws GST

Validity of constitution of the National Anti-Profiteering Authority (NAPA) as well as provisions and rules related to NAPA are challenged - order imposing penalty by......
May 8, 2019 Notifications DGFT

Import policy for Electronics and IT Goods under Schedule - I (Import Policy) of ITC (HS), 2017
May 8, 2019 Case Laws GST

Re-credit of amount in the Electronic Credit Ledger after rejection of GST refund claim - non filing of appeal against rejection order - The amount has not been......
May 8, 2019 Case Laws GST

Profiteering - the argument that that the price of the product was not increased at the time of introduction of GST when the rate of tax was increased to 28% and hence......
May 8, 2019 Case Laws Income Tax

Power to file Revised returns of income pursuant to the scheme of arrangement and amalgamation approved by the NCLT - scheme approved u/s 391 of the Companies Act gives.....
May 8, 2019 Case Laws Income Tax

Writ against order of department rejecting issuance of certificate u/s 197 - who obtains a certificate u/s 197 for no deduction of tax at source or for deduction of tax.....
May 8, 2019 Case Laws Income Tax

Review petition before High Court - reliance on a decision from which High court was in disagreement in other decision and overlooked the judgment in the assessee’s case....
May 8, 2019 Case Laws Income Tax

Dismissal of appeal for non-prosecution - non filing of compulsory e-filing of appeal despite notice - assessee failed to appear before the Tribunal on the date of......
May 8, 2019 Case Laws Income Tax

Reassessment u/s 148 - EPF not paid within time as per section 2(24)(x) r.w.s 36(1)(va) - duly disclosed in TAR and allowed in assessment - no new fact is brought on......
May 8, 2019 Case Laws Income Tax

Reassessment u/s 147 - reopening by the AO on the basis of vague and irrelevant information, which was indefinite and far-fetched for the formation of any belief that......
May 8, 2019 Case Laws Income Tax

Long Term Capital Gain - possessory right - transfer of ownership by co-owner(not the assessee) of his share - in registered conveyance deed, it was acknowledged by all.....
May 8, 2019 Case Laws Income Tax

Income accrued in India - the sale proceeds cannot be characterized as 'Royalty' as per Article 12 of the India- Ireland DTAA, as the same is towards the use of......
May 8, 2019 Case Laws Income Tax

Disallowance of interest expenditure - loans used for construction of additional building in an already existing facility and that there is no extension of an existing......
May 8, 2019 Case Laws Income Tax

Validity of order passed u/s 143(3) r.w.s. 92CA without passing draft order of assessment - eligibility of assessee - once TPO passed order u/s 92CA, assessee is an......
May 8, 2019 Case Laws Income Tax

Addition u/s 40A(3) - cash payments in excess of the limit prescribed - each payment, on each day to each person was less than ₹ 20,000/- in cash - There were both....
May 8, 2019 Case Laws Income Tax

Non est TDS return - appeal against charging of interest u/s 234E - fee should be paid u/s 234E before the return of TDS is filed u/s. 200(3) - This provision does not......
May 8, 2019 Case Laws Customs

Claim of refund - both the authorities have not given any valid reason for retaining the said amount - The officers of the Department are duty bound to explain as to......
May 8, 2019 Case Laws Customs

Customs Broker License - Right of revenue to file an appeal - Whether an appeal filed by the Revenue is maintainable under Section 129A of the Customs Act against the......
May 8, 2019 Case Laws Companies Law

Public interest - compulsory amalgamation - The expression “public interest” would mean the welfare of the public or the interest of society as a whole, as contrasted......
May 8, 2019 Case Laws Companies Law

Compulsory amalgamation of companies by a Central Government order - It is the Central Government that has to be “satisfied” that its order is in public interest and......
May 8, 2019 Case Laws Companies Law

Transfer of shares - Appellants failed to convince the learned NCLT and have failed to convince us that OP1 gifted the shares and that due procedures under the Companies....
May 8, 2019 Case Laws Insolvency and Bankruptcy

The purpose of resolution is maximization of value of assets of the 'Corporate Debtor' and thereby for all creditors. It is not maximization of value for a 'stakeholder'....
May 8, 2019 Case Laws Insolvency and Bankruptcy

Operational debt - claim of interest on the basis of terms mentioned in the Invoice - Especially when the applicant has not entered into any agreement regarding payment.....
May 8, 2019 Case Laws Service Tax

Refund of service tax paid wrongly - The appeal is rejected as a refund claim under Section 11B of Central Excise Act,1944 read with Section 83 of the Finance Act, 1994.....
May 8, 2019 Case Laws Central Excise

Recovery of Excise dues from erstwhile owner - the movable and immovable assets purchased by auction purchaser/petitioner - recovery cannot be made from purchaser of the....
May 8, 2019 Case Laws Central Excise

Method of valuation - supply of medicaments to institutional buyers - Section 4 or 4A of CEA - the provisions are attracted only on goods ‘offered for retail sale’. In......
May 8, 2019 Case Laws Central Excise

Valuation - related party transaction - directors are members of Hindu Undivided Family (HUF) - The relationship of directors has no relevance whatsoever - The statute......
May 8, 2019 Case Laws VAT and Sales Tax

Imposition of VAT - deemed sale - unless possession and control of the vehicle is transferred there can not be transfer of right to use the goods under Section 3-F of the Act.
May 8, 2019 Case Laws VAT and Sales Tax

Principles of natural justice - Whether an argument was rejected validly or otherwise, reasoning of the order alone can show. To evaluate the submissions is obligation......
May 8, 2019 Case Laws VAT and Sales Tax

Auction of cars by bank - whether the disposal at an auction by the bank of cars that have been hypothecated with it and later repossessed on default of repayment of the....
May 8, 2019 Case Laws VAT and Sales Tax

Suspension of certificate of registrations - non-payment of Entry tax / VAT - As the impugned order of suspension of registration of the petitioner under VAT act and CST....
May 8, 2019 Case Laws VAT and Sales Tax

Attachment of property - Recovery of outstanding dues (tax liability) of the company from the Directors - There is no provision in the Act fastening the liability of the....
May 8, 2019 Case Laws Indian Laws

Quantum of punishment - NDPS - The punishment awarded by the trial court of a sentence higher than the minimum relying on the quantity of substance cannot be faulted......
May 7, 2019 Case Laws GST

Classification of vehicle - Rate of Compensation Cess under GST - The Tata Harrier vehicle whose ground clearance in unladen condition is 205 mm and in laden condition......
May 7, 2019 Case Laws GST

Concessional rate of GST - supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP - Notification 01/......
May 7, 2019 Case Laws Customs

Ban on operation as ‘authorized courier’ - Eternity is accepted only in matters of faith. No statute can, or should, arrogate such and we do not find such in the Courier....
May 7, 2019 Case Laws Customs

Extended period of limitation - import of goods - The entire case of the revenue is based on the few statements recorded by the Custom officers. - Since all the facts......
May 7, 2019 Case Laws Companies Law

Non-payment of dividend to the shareholder is an offence, which invites penal action. However, non-payment of dividend to the shareholder will not be called an offence......
May 7, 2019 Case Laws FEMA

Violation of Section 10(6) of FEMA - advance remittance is permissible in law against imports - One is failed to understand why a person would make alleged hawala......
May 7, 2019 Case Laws Money Laundering

Retention of property / document under PMLA - outer limit upto the date for deciding the application for retention of property is 180 days from the date of seizure of......
May 7, 2019 Case Laws Service Tax

Classification of services - Reverse charge mechanism (RCM) - there is no evidence in support of the claim of the Appellant that what they were required to pay M/s Lear.....

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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...

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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...

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...

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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

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A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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