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Highlights / Annotations / Catch Notes For May of 2019

Home Highlights May May 2019 Year 2019

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Showing 601 to 650 of 682 Records

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May 4, 2019 Case Laws Income Tax

Rate of TDS - payments made to non-resident entities not having PAN - assessee correctly applied the rate of tax prescribed under the DTAAs and not as per section 206AA.....
May 4, 2019 Case Laws Income Tax

Exemption u/s 11 - Registration u/s 12AA - to grant registration the objects of the assessee society is to be examined - to run the medical shop inside the hospital is......
May 4, 2019 Case Laws Customs

Demanding differential custom duty on account of correct valuation of the car - import of second hand car - liability of importer vs liability of subsequent owner - The.....
May 4, 2019 Case Laws Customs

Import of speco hot mix plant - eligibility of a consortium partner to be entitled for import of goods required for construction of roads without payment of duty - The......
May 4, 2019 Case Laws Customs

Refund of excess paid duty in cash - re-credit in FPS licence - licence was debited by department but the same was not reflecting in the system and as a result the......
May 4, 2019 Case Laws Service Tax

Taxability - providing flying training to candidate for obtaining commercial pilot license - service not leviable to Service Tax under the category of Commercial......
May 4, 2019 Case Laws Service Tax

Classification of services - the agreement under question is nothing but a Representative Office Agreement and not a Consultancy Management Agreement.
May 4, 2019 Case Laws Service Tax

VCES - Department rejected the VCES application for the reason that audit was initiated as departmental internal audit team had visited the appellant’s Unit - Department....
May 4, 2019 Case Laws Service Tax

Classification of service - the massages are provided under the medical supervision of the trained doctors and proper record regarding the treatment is maintained by the....
May 4, 2019 Case Laws Service Tax

Classification of service - it cannot be held that providing the cargo handling service in which the transportation of goods is also an ancillary activity, can be......
May 4, 2019 Case Laws Central Excise

CENVAT Credit - the profile sheets have been used to comply with the statutory requirement of Pollution Control Laws and if they are not used and the machineries are......
May 4, 2019 Case Laws Central Excise

CENVAT Credit - input services - cleaning services - the factory, depots as well as marketing offices have to be kept ‘free of pest’. Therefore, the credit availed on......
May 3, 2019 Case Laws GST

Input ax credit - ITC will be available for GST paid on purchase of new ready to use furnitures in accordance with Section 16 of CGST/RGST Act, 2017.
May 3, 2019 Case Laws GST

Input ax credit - GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building......
May 3, 2019 Case Laws Customs

Valuation of imported goods - pearls - rejection of declared value - There are various complaints against the said approved valuer of the goods, therefore, his reports......
May 3, 2019 Case Laws Service Tax

Nature of transaction - giving the cylinders on lease - deemed sale or service - supply of tangible goods on lease basis with transfer of right to possession and......
May 3, 2019 Case Laws Insolvency and Bankruptcy

Trade union represents its members who are workers, to whom dues may be owed by the employer, which are certainly debts owed for services rendered by each individual......
May 3, 2019 Case Laws Central Excise

CENVAT credit - input services - The security services provided at the residence of the Managing Director fall in the definition of ‘input service’ as it is in relation.....
May 3, 2019 Case Laws Central Excise

Method of Valuation - Just because the goods have been captively consumed for use within the same factory, it cannot automatically fall within the four walls of Rule 8......
May 3, 2019 Case Laws VAT and Sales Tax

Classification of goods - drugs and medicines or not - Himami products - classification of the product under the different statutes cannot be looked into as argued before this Court.
May 3, 2019 Case Laws Income Tax

Hearing of appeal by High Court - appeal heard on merit without framing questions, on the basis of questions of law raised in appeal - The appeals are remanded to the......
May 3, 2019 Case Laws Income Tax

Addition u/s 40A(2) - administrative service expenditure from sister concern as per agreement - instead of different companies incurring such expenditure, the same would....
May 3, 2019 Case Laws Income Tax

Allowability of bad debts - advanced to one Developers for booking commercial space in an upcoming construction project - allowable u/s. 36(1)(vii)OR business loss u/s......
May 3, 2019 Case Laws Income Tax

Petition for refund - the computer system cannot override the factual aspects. If the refund is payable, whether the computer systems accepts or not, is of no......
May 3, 2019 Case Laws Income Tax

Non recording of finding of facts - income from sale of shares - What the assessee had to prove before the lower adjudication authorities was that it continued to be an.....
May 3, 2019 Case Laws Income Tax

Disallowance u/s 40A(3) - purchase of lands - burden of proof lies upon the Assessee to prove before the AO that the cash payments for which deduction is claimed are......
May 3, 2019 Case Laws Income Tax

Removal of adverse remarks made against the Officer / counsel of the appellant - court not only give opportunity of explaining or defending the Officer / counsel but......
May 3, 2019 Case Laws Income Tax

Maintainability of the appeal - Instruction of CBDT for not filing or withdrawing appeal on low tax effect - Once the Tribunal has pronounced upon the merits of the......
May 3, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - unpaid price of purchase of assets of company - Assessee was having substantial interest as holding more than 10% of the share holding -......
May 3, 2019 Case Laws Income Tax

TP adjustment - ALP of management service fees at Nil - receipt of service from other group companies not doubted - The authorities below cannot sit in judgment over the....
May 3, 2019 Case Laws Income Tax

Eligibility of higher rate depreciation on truck chassis fixed with transit mixture - vehicle used for hire - no evidence that assessee has earned any receipt towards......
May 3, 2019 Case Laws Income Tax

Revision u/s 263 - Deduction u/s.80-IB(10) to land owners - in response to SCN by CIT assessee placed tribunal decision where deduction u/s.80-IB(10) allowed to land......
May 2, 2019 Case Laws GST

Vires of Section 129 of CGST Act(Detention, seizure and release of goods and conveyances in transit), Section 129 of U.P. GST Act is under challenge and notice issued to government
May 2, 2019 Case Laws GST

Revision of Form GST TRAN-1 - transitional credit - the respondent authorities ought to have considered the request/representation of the petitioner to permit or allow......
May 2, 2019 Case Laws Customs

Mis-declaration of imported goods - procedural lapse in collecting samples - This is definitely a tragedy for which the department will have to bear the cross,......
May 2, 2019 Case Laws Service Tax

Voluntary Compliance Entitlement Scheme (VCES) - whether any inquiry / investigation was pending - the enquiry being made in respect of the respondents were in nature of....
May 2, 2019 Case Laws Service Tax

Valuation - benefit of abatement - even if the value of free supply of material was not included in the gross value of the service namely, Commercial or Industrial......
May 2, 2019 Case Laws Service Tax

Refund claim - whether provision of output services are necessary for entitlement of CENVAT credit under CENVAT Credit Rules 2004 - Where no service was rendered from......
May 2, 2019 Case Laws Central Excise

Whether the proceeding relating to breaches committed under the erstwhile Modvat Credit Rules could be continued/initiated after its withdrawal and substitution by new Rules? - Held Yes
May 2, 2019 Case Laws Central Excise

Valuation - some customers had paid excess amount than the actual purchase value; that such excess payment was not adjusted in subsequent years - inclusion of such......
May 2, 2019 Case Laws Central Excise

Levy of penalty and extended period of limitation - Evidently, none of the ingredients for invocation of extended period of limitation are present in this case. By......
May 2, 2019 Case Laws Central Excise

Excisability/marketability - kolas which are used for Breakwater's while constructing Krishnapatnam Port - Revenue has not produced any evidence to even indicate that......
May 2, 2019 Case Laws Central Excise

Valuation - The appellant had clearly contravened the provisions of Sec.4 read with Rule 7 of Central Excise Valuation Rules, 2000 without any justification and evaded......
May 2, 2019 Case Laws VAT and Sales Tax

Stock transfer or sale? - transfer of goods against Form-F - The appellant clearly attempted to avoid tax under the TNGST Act and under the CST Act due to Tamil Nadu.
May 2, 2019 Case Laws VAT and Sales Tax

Rate of tax - Pre-painted Galvanized Steel Metal Sheets - The pre-painting of iron and steel may be for different reasons mainly, to protect the iron and steel from......
May 2, 2019 Case Laws Income Tax

TDS u/s 194I or 194C - use of lounge premises paid by the assessee - The assessee did not have exclusive use to the lounge for its customers - The customers of other......
May 2, 2019 Case Laws Income Tax

Levy of interest u/s 220(2) - no complete setting aside of the Assessment Order - CBDT Circular No.334 dated 03/04/1982 - No fresh determination of the tax liability was....
May 2, 2019 Case Laws Income Tax

Disallowing the interest u/s 36(1)(iii) - borrowings to set up a new unit for manufacturing door-frames at Haryana - capitalised in the Books of Accounts - no question......
May 2, 2019 Case Laws Income Tax

Weighted deduction u/s 35(2AB) - approval for the project on which expenditure was incurred on Scientific Research was approved for the period prior and even subsequent.....
May 2, 2019 Case Laws Income Tax

Duty of Tribunal - The findings of facts by the final fact finding body are not only of great relevance and significance for the higher Constitutional Courts, such as......

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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...

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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...

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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