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Highlights / Annotations / Catch Notes For May

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May 31, 2019 Case Laws Companies Law

Oppression and Mismanagement - POA in favour of the Bank to sell, transfer, assign, handover possession etc. to the property but Bank was unable to locate a best buyer -....
May 31, 2019 Case Laws Companies Law

Oppression and mismanagement - Directors were under a responsibility to disclose to all the shareholders that further shares are to be issued and such of them as were......
May 31, 2019 Case Laws Insolvency and Bankruptcy

Validity of Resolution Plan - upfront payment suggested by the ‘Resolution Applicant’ being less than average of the liquidation value to the ‘Financial/Operational......
May 31, 2019 Case Laws Service Tax

Refund of service tax - unjust enrichment - duty paid under protest - the amount being claimed as refund is reflected in the balance sheet under the head “current assets....
May 31, 2019 Case Laws Service Tax

CENVAT Credit - services tax paid on electricity charges under on renting of immovable property - Since the department had not raised any objection on the service......
May 31, 2019 Case Laws Central Excise

Pre-show cause notice - petitioner seek a reasonable time - thereafter on the very same day, the impugned show cause notice has been issued, which is not in the spirit......
May 31, 2019 Case Laws Central Excise

CENVAT Credit - alleged fake documents - there is no evidence brought forth by the Department that there was no delivery of goods or that the invoices were bogus, except....
May 31, 2019 Case Laws VAT and Sales Tax

Recovery of excess tax paid which was not liable to be paid - tax payable on 'capital goods' 5% OR 14.5% - cheques issued under coercion - presumption that the......
May 31, 2019 Case Laws Indian Laws

Deposit 25% of fine/compensation - section 148 of NI Act - irrespective of the provisions of Section 357(2) of the Cr.P.C., challenging the order of conviction and......
May 31, 2019 Case Laws Central Excise

Cenvat credit on the input services have been used in or in relation to setting up of the plant, which is covered under the main clause of definition of input service.
May 30, 2019 Case Laws GST

Profiteering - benefit of ITC and reduction in price of Flat - the Respondent though aware of the fact that the net benefit of ITC had to be passed on to his buyers had.....
May 30, 2019 Case Laws Income Tax

Revision u/s 263 - No enquiry was undertaken by CIT - Order of the Pr. CIT only contains the conclusion arrived that the order of the AO is erroneous but gives no......
May 30, 2019 Case Laws Income Tax

Gain on sale of shares - capital gains or business income - buy back of shares by the borrowers - the object of trading in shares was lacking in as much as the financial....
May 30, 2019 Case Laws Income Tax

Speculation loss u/s 73 - it is apparent from computation that no part of the business of the assessee company consists of purchase and sale of the shares - Merely......
May 30, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - income accrued in India - in appeal in quantum proceedings has admitted by Honourable Delhi High court in the case of the assessee as substantial....
May 30, 2019 Case Laws Income Tax

Addition of commission income - accommodation entry provider - commission income with respect to the transaction entered into by the entry operator are required to be......
May 30, 2019 Case Laws Income Tax

Gain on Sale of pent house - LTCG or STCG - possession of the flat is flowing from the terms and conditions mentioned in the buyer’s agreement itself hence the date of......
May 30, 2019 Case Laws Income Tax

Reassessment u/s 148 - neither the A.O nor the CIT(A) has made any enquiry from the Institution regarding certificate for tuition fees for the entire course - reasons......
May 30, 2019 Case Laws Income Tax

Assessment u/s 153C - The addition/disallowance made are on the ground that no TDS has been made and hence, the provisions of Section 40(a)(ia) attracted - disallowances....
May 30, 2019 Case Laws Income Tax

Disallowance of foreign currency exchange loss treating speculative - the hedging of foreign currency was done on the basis of confirmed orders with the customers and......
May 30, 2019 Case Laws Income Tax

Revision u/s 263 - issue of fresh share in lieu of investment in shares - once, the AO has found that a transaction is not in terms of any money after the detailed......
May 30, 2019 Case Laws Income Tax

TDS u/s 195 - DTAA with Uganda - professional services - the services received by the assessee from these three persons is covered by article 14 and therefore, the same.....
May 30, 2019 Case Laws Customs

Restraint from encashing the bank Guarantee - goods imported by PEL (steel plates) for supply to NTPC was eligible for deemed exports however due to scraping of project.....
May 30, 2019 Case Laws Customs

Safe Guard duty on import of aluminium foil - certificate containing description of goods indicated that it was of “silver colour” which is usually the colour of normal.....
May 30, 2019 Case Laws Customs

Exemption from CVD - distinction between “ore” and “concentrate” - the goods were described as “ore” by foreign supplier and the appellant have simply followed the said.....
May 30, 2019 Case Laws Customs

Mis-declaration of imported goods - appellant had claimed classification as fabric containing 85% or more by weight of textured polyester filaments which was also......
May 30, 2019 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process (CIRP) against guarantor - corporate debtor admittedly being corporate guarantor to the money borrowed by the principal borrowers....
May 30, 2019 Case Laws Insolvency and Bankruptcy

Withdrawal of petition - Applicant and the Debtor Company have never been qualified as a “Wilful defaulter” - Section 12A prescribes that the Adjudicating Authority may.....
May 30, 2019 Case Laws Central Excise

CENVAT Credit - capital goods/inputs or not - M.S. Plates, M.S. Channels, H.R. Coils, M.S. Angles etc. - no manner of doubt that respondent-assessee is entitled to......
May 30, 2019 Case Laws Central Excise

Appeal u/s 35-G of the Central Excise Act - The order of the adjudicating authority is a reasoned and well considered order analysing the evidence adduced before him -......
May 30, 2019 Case Laws Central Excise

Non-payment of Central Excise Duty - manufacture of Ready Mix Concrete (RMC) at construction site OR other places - no evidence was produced that the ready mix concrete.....
May 30, 2019 Case Laws Service Tax

Swachh Bharat Cess (SBC) paid on input services has to be available as Cenvat Credit and the same can be discharged by utilising Cenvat Credit and the appellant is......
May 30, 2019 Case Laws Central Excise

Classification of goods - Bulk Milk Cooler - confirmation of duty merely on the basis of allegation in the SCN without ascertaining the fact is wrong.
May 30, 2019 Case Laws VAT and Sales Tax

Classification of goods - The 'bumpers' and 'hoods' may add to the convenience or effectiveness but are not essential in themselves as to without which the Tractors,......
May 30, 2019 Case Laws Insolvency and Bankruptcy

Distribution of assets - Workmen dues - by virtue of EPF Act and section 34(4)(a)(iii) of the Code, the charge will remain in force against the assets of the corporate......
May 29, 2019 Case Laws GST

Extension of time limit for filing of Form GST-TRANS-I electronically - Input Tax Credit - directed petitioner to prefer a representation before the GST Council, New......
May 29, 2019 Case Laws Income Tax

Non issuance of Notice u/s 143(2) - The flaw found in the notice will goes to the root of the matter and the same cannot be cured u/s 292BB or dispensed with, to......
May 29, 2019 Case Laws Income Tax

Addition u/s 69 - cash deposited in the bank out of opening cash in hand - AO noticed that the assessee had raised loans and also withdrawn cash numerous times......
May 29, 2019 Case Laws Income Tax

Long term v/s short term capital gains - capital asset was acquired way back in F.Y. 2006-2007 which is accepted by the A.O, as such, on date of sale period of holding......
May 29, 2019 Case Laws Income Tax

Penalty u/s 271 - audited accounts reflected accumulated balance as on 31/03/08 in the return of income of assessee - charitable status of assessee underwent a change......
May 29, 2019 Case Laws Income Tax

Reassessment u/s 148 - reasons recorded should show in what manner the assessee had failed to make a full and true disclosure of all material facts necessary for the......
May 29, 2019 Case Laws Income Tax

Disallowance of weighted deduction u/s 35(1)(ii) - donation was deposited in Axis Bank, where, society is not maintaining any account - When there is no piece of......
May 29, 2019 Case Laws Income Tax

Revision u/s 263 by Pr. CIT - there is no question of on money as the agreement value was even higher than the maximum rate which was taken by the DDIT (Inv.), Mumbai to....
May 29, 2019 Case Laws Income Tax

Revision u/s 263 - the facts demonstrate that necessary enquiry have been conducted by the AO and relevant documents regarding the issue was received by the AO - CIT may....
May 29, 2019 Case Laws Income Tax

Approval u/s 80G(5) - time of granting approval u/s 80G, only the object of trust is required to be examined - possession of registration u/s 12AA by assessee society......
May 29, 2019 Case Laws Income Tax

Short Term Capital Gain u/s 50 - sale of property being part of block of assets - the other property never entered the block of depreciable asset as income from them was....
May 29, 2019 Case Laws Income Tax

Validity of the assessment order u/s 144C(13) - there is no dispute that the assessing officer has passed the assessment order within one month from the end of the month....
May 29, 2019 Case Laws Income Tax

Disallowance u/s. 40(a)(ia)- broadband connectivity charges - on payment for internet connection charges, neither section 194C is applicable nor section 194-I nor 194-J.....
May 29, 2019 Case Laws Income Tax

Reassessment u/s 147 - notices u/s 133(6), 147/148, 142(1)/143(2) and Assessment Order were never validly served on the assessee due to change in address - assessment......
May 29, 2019 Case Laws Customs

Jurisdiction - inherent power to grant conditional redemption - in the absence of a specific provision the adjudicating authority has no power to direct re-export of the....

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F: Consolidated SCN and Order

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N: Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

H: Cooperative societies' delayed audit report filing excused due to reas...

H: Unexplained income assessment challenged; statutory appeals allowed to...

H: Property rental income rightly assessed as 'income from house property...

H: Taxman's faceless assessment order quashed for violating natural justice.

H: Co-owners rent income: AOP assessment; Plinth not a building for house...

H: Higher yarn wastage led to tax addition, despite consistent records an...

H: Charitable trust's one-time fundraising event involving donation coupo...

H: Taxman's addition for unexplained property purchase deleted due to inc...

H: Denying registration to trust promoting public welfare activities like...

H: Bank's Tax Tussle: Interest-Free Funds, Bad Debts, and Business Expend...

H: Trust's income taxability: Lack of registration triggers normal tax ra...

H: Event Management Firm Wins Case: Excess Payments Allowed for Business ...

H: Construction firm's tax case: Revenue recognition method upheld, commi...

H: Water meter duty dispute resolved: 'BAYLAN' branded products classifie...

H: Customs broker saved from penalties by amending bills after fictitious...

F: ITC Issue in case of Acqusition of Company in Insolvency

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