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Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

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Showing 101 to 150 of 697 Records

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June 26, 2019 Circulars DGFT

Procedure for availing Transport and Marketing Assistance (TMA) for Specified Agriculture Products - amendments
June 26, 2019 Circulars DGFT

Amendment in Para 2.54 of the Handbook of Procedures, 2015-2020
June 26, 2019 Notifications DGFT

Amendment in import policy of seeds of Peas
June 26, 2019 Notifications DGFT

Amendment to Transport and Market Assistance Scheme for specified Agriculture Products
June 26, 2019 Case Laws GST

E-way Bill - Rule 138 (14)(k) - Whether the exemption to a ‘defence formation’ for preparation and generation of E- way bills is applicable to Ordnance factories & other....
June 26, 2019 Case Laws GST

Input Tax Credit / ITC - goods destroyed during testing - once the inputs are used in the manufacture of final products, which are then sent for testing purposes, then......
June 26, 2019 Case Laws GST

Input Tax Credit (ITC) - Maintenance and upkeep activities relating to gardens, parks, playground, factory school for children of employees, hall for recreational......
June 26, 2019 Case Laws GST

Levy of GST - Community hall (Multipurpose Hall) provided on rental basis to employees - applicant is not entitled for any exemption
June 26, 2019 Case Laws GST

Levy of GST - Security deposit left unclaimed by the suppliers and recognised as income after 3 years - amount received prior to GST regime - Security Deposits which in.....
June 26, 2019 Case Laws GST

Whether the applicant can be considered as “government”? - Liquidated damages - It is not created by the constitution of India as a legislative, executive or judicial......
June 26, 2019 Case Laws Customs

Imposition of penalties on CHA / CB - Any dereliction/lack of due diligence since has caused the Exchequer loss in terms of evasion of Customs Duty, the original......
June 26, 2019 Case Laws Money Laundering

Attachment of property under PMLA - scheduled offences - reason to believe is not a formality but it should akin to prima facie findings that the person concerned is......
June 26, 2019 Case Laws Income Tax

Depreciation on matured investments securities which were due for redemption in the relevant previous year - NPA - real income theory cannot be so extended so as to......
June 26, 2019 Case Laws Income Tax

Condonation of delay u/s 119(2)(b)in filing return of income - ruling from the ARA was sought for taxability of income in India which received after due date of filing......
June 26, 2019 Case Laws Income Tax

Allowability of deduction for payment EPF, LWF and ESI after due date - to claim the benefit of deduction u/s 36(1)(va) payment has to be made before the due date......
June 26, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - inadvertent mistake - assessee, the returned income was ₹ 35.37 crores and an error of ₹ 1,30,869/- and ₹ 1,01,956/-, which the....
June 26, 2019 Case Laws Income Tax

TDS on payment for web based training fees - in the absence of any transfer of technology, the payment is not covered under the definition of ‘fees for technical......
June 26, 2019 Case Laws Income Tax

TDS on lease line charges - there was no requirement to deduct tax at source out of such lease line charges
June 26, 2019 Case Laws Income Tax

Income from house property - determination of ALV - if property not let out then AO cannot determine the ALV by applying the market rate but he can do so only on the......
June 26, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - wrong claim of TDS which not belong to the assessee but appeared in the form No.26AS - there was no addition made to the income of the assessee......
June 26, 2019 Case Laws Income Tax

Adjustment in book profit u/s 115JB - assessee make adjustment in sale and reduced the profit - Provisions relating to adjustments by way of increase and decrease to the....
June 26, 2019 Case Laws Income Tax

Interest u/s 244A on self assessment tax payment - AO directed to re-compute the amount of interest u/s. 244A by first adjusting the amount of refund already granted......
June 26, 2019 Case Laws Income Tax

Deemed income from purchase of shares - purchases at lower price than FMV - addition u/s 69 OR u/s 56 (2)(vii)(C) - asset that has been transferred in this transaction......
June 26, 2019 Case Laws Income Tax

Capital gain on sale of shares - market price or agreed price - transfer of shares by obtaining interest free loans for a long tenure coupled with call option agreements....
June 26, 2019 Case Laws Income Tax

Capital gain computation - LTCG OR STCG - different demat account - ‘period of holding’ - it is mandatory to follow FIFO method when the profits on sale of shares in......
June 26, 2019 Case Laws Income Tax

Reassessment u/s 147 - reopening based on dictation/instance of the investigation wing - the authority, indicating the information was of the equal rank and not a higher....
June 26, 2019 Case Laws Income Tax

Taxability of subsidy received under TUF scheme - revenue or capital receipts or reduction in value of fixed assets - to reduce from the cost of asset, the subsidy......
June 26, 2019 Case Laws Income Tax

Disallowance of depreciation on galas as given on rent - the primary condition as envisaged by Section 32 to claim the depreciation is that the assets should be used for....
June 26, 2019 Case Laws Customs

Classification of imported goods - Computer with CPU, ICB, Mouse & Monitor - Portable automatic data processing machine have weight not more than 10 kgs(CTH 847130) or a....
June 26, 2019 Case Laws Money Laundering

Offence under PMLA - attachment of property - Since the action taken by the Bank of India was in accordance with law and was prior to the proceedings initiated under......
June 26, 2019 Case Laws Service Tax

Alternative remedy of appeal - writ jurisdiction will be exercised only in cases of certain specific exceptions and particularly (a) lack of jurisdiction, (b) violation.....
June 26, 2019 Case Laws Service Tax

Erection, Commissioning and Installation Services - composite contract - Commissioner (Appeals) has travelled beyond the Show Cause Notice to confirm the demand under......
June 26, 2019 Case Laws Central Excise

CENVAT Credit - input services - Outdoor Catering Services - the service of preparation and supply of food in the factory canteens - after 01.04.2011, Outdoor Catering......
June 26, 2019 Case Laws VAT and Sales Tax

Classification of imported goods - tax rate on Multi-function Printers(MFD) - there is no distinction between old/used products and new products as far as MFDs, which......
June 26, 2019 Case Laws VAT and Sales Tax

Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the......
June 26, 2019 Case Laws Central Excise

CENVAT Credit - the clean energy cess being actually in the nature of fee and not tax/ excise duty that the appellant is not entitled for availing cenvat credit thereupon
June 26, 2019 Case Laws Central Excise

Levy of Excise duty - parts used in repair of old cylinders - Inasmuch as the appellant has paid the service tax which is more or less equivalent to the excise duty......
June 26, 2019 Case Laws Central Excise

Failure to fulfill export obligations - If there is no extension having been granted by the Authorities, in terms of the provisions of Notification No.42/2001-CE(NT),......
June 26, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - There is nothing on record prima facie suggesting that the profit out of sale of shares was taxable under the normal provisions or that....
June 26, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective show cause notice - the impugned SCN qualifies as a notice u/s 292B - it cannot be held to be invalid merely by mistake or defect of......
June 26, 2019 Case Laws Income Tax

Case selected under CASS - limited scrutiny - in the absence of any permission received from the Pr. CIT or CIT, no merit in the order of AO in making the aforesaid......
June 26, 2019 Case Laws Income Tax

Applicability of transfer pricing provisions where income is computed under the Tonnage Tax Scheme (TTS) - the transfer pricing regulations do not apply to the assessee.....
June 26, 2019 Case Laws Income Tax

Addition of income from other sources u/s 56(2)(viib) - allotment of shares at a price which exceeds fair market value (FMV) of the share - Revaluation reserves need not....
June 26, 2019 Case Laws Income Tax

Deduction u/s 10B - Probably the Legislature did not want duplicity in exemption on export profit. - inter-unit sales in the Export Processing Zone are not treated as......
June 26, 2019 Case Laws Income Tax

Exemption u/s 10B - consideration received in convertible foreign exchange which was not brought to India within six months (or extended period) to India - Deduction cannot be allowed.
June 25, 2019 Case Laws Income Tax

Rectification u/s 254 - in the earlier years same issue had been sent back to the A.O. for verification and adjudication in the light of the findings of the Hon'ble High....
June 25, 2019 Case Laws Income Tax

Expenditure toward the grant-in-aid to the school/institution - allowable u/s 37(1) as expenditure have been incurred for the purpose of business of the assessee i.e and....
June 25, 2019 Case Laws Income Tax

MAT - scope and interpretation of section 115JB(6) - assessee is not eligible for exemption from payment of MAT as per the provisions of section 115JB(6), since,......
June 25, 2019 Case Laws Income Tax

Determination of value of assets transferred on Demerger / Succession - actual cost of the transferee company on the date of transfer is indicated in Section 43(1),......
June 25, 2019 Case Laws GST

Printing of Railway Tickets - in case of railway Tickets where the applicant uses their own physical input i.e. paper, then the same is taxable at 6% CGST

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Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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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