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Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

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June 25, 2019 Case Laws GST

Printing services - In a situation where the applicant does printing of cheques where physical input i.e. paper is supplied by the client, then the same will also be......
June 25, 2019 Case Laws GST

Works contract services or Composite supply? - turnkey projects for supply, installation, testing and commissioning of Relay & Protection Panels with Substation......
June 25, 2019 Case Laws Customs

Duty Drawback - respondents’ action for seeking amendment and holding out the provisions of Section 149 was nothing but uncanny attempt to avoid the eventualities, which....
June 25, 2019 Case Laws Customs

Import of restricted item - There cannot be two distinct determination of classification for the purpose of recourse to the general restrictions in the Foreign Trade......
June 25, 2019 Case Laws Money Laundering

Provisional order of attachment of properties mortgaged with the Appellant RIICO - The Appellant has nothing to do and has no connection with the allegation of crime......
June 25, 2019 Case Laws Money Laundering

Attachment of Bank Accounts - Without assigning any reason for the attachment of properties of the Respondent, the attachment cannot be permitted mere repetition of......
June 25, 2019 Case Laws Service Tax

Interpretation of clauses of agreement - reimbursement of service tax - who is liable to bear the service tax - unless contracted to the contrary, the consumer of......
June 25, 2019 Case Laws Service Tax

Reverse Charge (RCM) - Constitutional validity of the provision of sub-Clause (iv) of Rule 2 (1)(d) of Service Tax Rules, 1994 - Period from 2002-03 to 2004-05 - Rule 2.....
June 25, 2019 Case Laws Service Tax

Real estate agent service - contract between parties is of principal to principal relationship or agent to principal - There is no consideration defined and/or provided.....
June 25, 2019 Case Laws Central Excise

Refund claim - unjust enrichment - except for putting forth arguments theoretically, the appellants have not put forth any incontrovertible evidence to prove that the......
June 25, 2019 Case Laws VAT and Sales Tax

Classification of goods - different flavours of ‘Halls’ - whether could not be treated as proprietary Ayurvedic medicine - Tribunal failed to examine that the very same.....
June 25, 2019 Case Laws VAT and Sales Tax

The brevity is an art of writing judgements and the manner in which the Tribunal has penned its order is in clear violation of the often propounded theory of brevity.
June 25, 2019 Case Laws Income Tax

Scope of Section 260A - in the absence of demonstrated perversity that findings recorded by the Tribunal are based on no evidence and or while arriving at a said finding....
June 25, 2019 Case Laws Income Tax

Non deduction of TDS u/s 194A - payment exceeded the basic limit of taxation - in the absence of certificate u/s 197, the bank is obliged to deduct the TDS - AO has......
June 25, 2019 Case Laws Income Tax

Revision u/s 263 - acceptance of capital introduction from the partner on the evidence placed on record by the AO is a possible view - exercised of power by Pr.CIT to......
June 25, 2019 Case Laws Income Tax

Penalty u/s 271AAB - discrepancy in stock - condition of Explanation(c) below section 271AAB(3) fulfilled - shortage of stock not accounted for by the assessee has been.....
June 25, 2019 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - issues of shares at a price more than the FMV - from the year of application or allotment - Section was inserted vide Finance Act, 2013......
June 25, 2019 Case Laws Income Tax

Allowability of business loss - Advance given for supply of refractory materials in the normal course of its business of trading and manufacturing of refractories and......
June 25, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition of peak cash credit - sale and purchase of old vehicles - addition confirmed by the CIT(A) on the basis of estimation/preponderance of......
June 25, 2019 Case Laws Income Tax

Disallowance u/s 14A - voluntarily disallowance made was more than dividend income received - further disallowance made by the AO and confirmed by CIT(A)is not warranted....
June 24, 2019 Case Laws Income Tax

Penalty u/s 271AAB - disclosure of income in his statement u/s 132(4) - Unless and until income offered to tax by an assessee comes within the mischief of undisclosed......
June 24, 2019 Case Laws GST

Valuation of supply of goods and services between the distinct entities - the applicant can apply Rule 28 of the GST Rules, 2017 to determine the value of supply of......
June 24, 2019 Case Laws GST

Classification of goods - Marine engines, Marine gear boxes and Marine generator supplied by the applicant to dealers of shipyard manufacturers are used as Parts of......
June 24, 2019 Case Laws GST

Provisional attachment of stock and Bank Accounts - section 83 of the Central Goods and Service Tax Act, 2017 - case of petitioner is that no notice under section 46 was....
June 24, 2019 Case Laws GST

Attachment of bank account - Garnishee order - Demand of interest on ITC component - On payment of admitted sum, communication to bank (Garnishee) shall stand set aside.
June 24, 2019 Case Laws Income Tax

If assessee was not liable to pay the tax in question, the department had no business to retain it even if it was wrongly paid - In case it is not a case of Revision u/s....
June 24, 2019 Case Laws Income Tax

Deduction u/s 80P - reopening of assessment u/s 147 - notices kept in abeyance subject to the outcome of the the Apex Court in the SLP
June 24, 2019 Case Laws Income Tax

Capital loss - sale of shares to sister concern when the transaction for sale to an outside buyer for a much higher price is being processed - the transaction is neither....
June 24, 2019 Case Laws Income Tax

Penalty u/s 271B - the assessee did not get the accounts audited u/s 44AB since he was under the bonafide impression that sale transaction of litigated land as capital......
June 24, 2019 Case Laws Income Tax

Penalty u/s 271B - failure to get the accounts audited u/s 44AB - It is the mandatory obligation of the assessee to get the accounts audited and submit the Audit report.....
June 24, 2019 Case Laws Income Tax

Excess interest levied u/s 234A - due date of return 15.10.2010 - Date of tax deposited 24.3.2014 - Date of voluntary return filed 7-5-2014 - filing of return in......
June 24, 2019 Case Laws Income Tax

Deduction u/s 10A on suo moto transfer pricing adjustment made by the assessee - AO directed to delete this disallowance and grant benefit of deduction u/s 10A on the......
June 24, 2019 Case Laws Income Tax

Entitled to deduction u/s 80P - AO has to conduct an inquiry into the factual situation as to the activities of the assessee society to determine the eligibility of......
June 24, 2019 Case Laws Income Tax

TDS u/s 194IA - assessee had purchased the land on piece meal basis. - since, the value mentioned in each sale deed is less than ₹ 50 lakhs, therefore, the......
June 24, 2019 Case Laws Income Tax

Capital gain - agriculture land situates beyond 8 kms. from the municipal limit or not? - Talati is akin to Patwari in other parts of India. He is a village accountant......
June 24, 2019 Case Laws Income Tax

Penalty imposed u/s 272A(2)(c) - non furnishing the information called for u/s 133(6) - there was total lack of co-operation on the part of the assessee society as well.....
June 24, 2019 Case Laws Customs

The CVD leviable on imported goods is directly related to duty of excise required to be paid by the Indian manufactured goods and there being no duty of excise on the......
June 24, 2019 Case Laws Customs

Classification of imported goods - "MIT-50% and CIT/MIT-14%" i.e. "5-chloro-2-methyl-4-isithiazolin-3-one - 2-methyl-4-isothiazolin-3-one" - being not used as an......
June 24, 2019 Case Laws Companies Law

Disqualification of Directors. - Section 164(2)(a) of the Act resulting in an ineligibility for a director after a lapse of three consecutive financial years cannot be......
June 24, 2019 Case Laws Companies Law

Disqualification of Directors. - The vires of Section 274(1)(g) of the 1956 Act upheld - the said provision did not violate any fundamental right under Article 19(1)(g).....
June 24, 2019 Case Laws Companies Law

Disqualification of Directors - no period commencing prior to 01.04.2014 and ending after the said date can be the basis for reckoning the continuous period of three......
June 24, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Appellant (Corporate Debtor) made feeble attempt to contend that the debt acknowledgement letter was manipulated and fictitious and same could not......
June 24, 2019 Case Laws Money Laundering

Offence under PMLA - retention of the seized cash from the appellant’s office - no complaint under section 8(3)(a) has been filed against appellant within 90 days -......
June 24, 2019 Case Laws Service Tax

Short payment of service tax - dredging services - Appellant had recorded all the transactions in books of accounts and produced the same before the audit officers......
June 24, 2019 Case Laws Indian Laws

Recovery of penalty against the company/ partnership firm - Cenvat Credit - Application seeking to vacate the interim relief - There is no good reason to vacate the......
June 24, 2019 Case Laws Central Excise

Area based exemption - Disallowing certain Investments made in North Eastern states - It appears to be a case of double penalty to a manufacturer being a law-abiding......
June 24, 2019 Case Laws Central Excise

CENVAT Credit - fake invoices - fraudulent availment of CENVAT Credit based on CENVAT invoices issued by certain registered Central Excise Dealers without actual supply.....
June 24, 2019 Case Laws Central Excise

Classification of goods - printing ‘duplex board and kraft paper’ - by virtue of Chapter Note 12 to Chapter 48, these items will fall in Chapter 49 being goods of printing industry
June 22, 2019 Case Laws GST

Classification of goods - rate of tax - The packaging materials viz. cut to size blanks manufactured by TCPL with corrugation and having requisite creases at designated.....
June 22, 2019 Case Laws GST

Registration of firm - manufacture of animal feed (exempt) - requirement of registration u/s 24 if exempted from registration u/s 23 - section 23 is not contrary to......

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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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