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Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

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Showing 201 to 250 of 697 Records

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June 22, 2019 Case Laws GST

Classification of supply - supply of goods or services for ‘setting up of network’ for BSNL - Works Contract or composite supply - The work to be undertaken by the......
June 22, 2019 Case Laws Income Tax

Reopening of assessment - unexplained cash deposits - claimed that deposit made after closure of business, from the sale of small grocery shop and also from sundry......
June 22, 2019 Case Laws Income Tax

Penalty u/s 271D - assessee is a small trader - household expenses incurred and paid from firm have been entered in cash book debited to assessee's a/c and crediting the....
June 22, 2019 Case Laws Income Tax

Exemption u/s 54F - assessee hold the the asset for more than 36 months from the date of allotment of the property - no justification to treat capital gain as STCG by......
June 22, 2019 Case Laws Income Tax

Assessment of trust - Tax rate - provisions of Sec.167B applies to an AOP or BOI where its income is indeterminate or unknown then the tax shall be charged at the......
June 22, 2019 Case Laws Income Tax

Exemption u/s 10(26AAB) - to Agricultural Produce Marketing Committee (APMC) or Board constituted under the law - assessee appointed u/s 35 of the DAPM Act for marketing....
June 22, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of assessment u/s 147 is not a mere procedural lapse but effects the.....
June 22, 2019 Case Laws Income Tax

Registration u/s 12A - CIT(E) has not disputed that the nature of the aims and objects of the society are covered under the definition of charitable purposes u/s 2(15) -....
June 22, 2019 Case Laws Customs

Validity of Public notice - Protocol of Treaty of Transit between the India and Nepal - manner of transfer/transhipment, of all goods that are imported via India to......
June 22, 2019 Case Laws Customs

Refund of SAD - N/N. 102/2007 - entity who had paid VAT were different from the importer - certificate issued by the VAT clearly certifies that Mr. Ahmed Hajee Mohiudeen....
June 22, 2019 Case Laws Customs

FIA - import of Ascorbic Acid as ‘Corrosion Inhibitor’ - Since the respondents have not violated any provisions of Customs Act, 1962 or the Foreign Trade Policy, in as......
June 22, 2019 Case Laws Customs

Diversion of goods imported for exhibition instead of re-export - import through ATA Carnet route - In case of any violations, by M/s Billiards Tulsa Inc USA, like......
June 22, 2019 Case Laws Customs

penalties u/s 112(a)/114AA of the Customs Act - duty free import of the raw Lead Ingots for manufacturing diverted to local market - goods were transported from ICD,......
June 22, 2019 Case Laws Companies Law

Oppression and Mismanagement - removal of director for not attending three consecutive meetings - extract of meeting dated 20.5.2010 has been signed by the appellant, it....
June 22, 2019 Case Laws Companies Law

Oppression and Mismanagement - allotment of shares - continuation as additional (3rd) director after 26.9.2010 is not as per law as was not regularised in AGM - Board......
June 22, 2019 Case Laws SEBI

Ex-parte ad-interim order - Passing a confirmatory order virtually puts a stoppage on the appellant’s right to trade which in the instant case is based on......
June 22, 2019 Case Laws Insolvency and Bankruptcy

Enforceability of Foreign Award - GoI can recover Petroleum due when the Corporate Debtor is already under Insolvency - once order has been pronounced u/s. 7 of the I&B.....
June 22, 2019 Case Laws FEMA

Offence under FEMA - unauthorized foreign exchange recovered from a person who named appellant - It is not in dispute that the department has allowed to cross......
June 22, 2019 Case Laws Money Laundering

Offence under PMLA - challenge of attachment orders - Appellants have nothing to do and has no connection with the allegation of crime committed by the borrowers and the....
June 22, 2019 Case Laws Service Tax

Condonation of delay - There is no prohibition for this Court under Articles 226 and 227 of the Constitution in exercising the extraordinary jurisdiction to condone the.....
June 22, 2019 Case Laws Service Tax

Levy of penalty - Since there had been regular amendments and changes in Rules during the period and since the appellant have paid the tax alongwith applicable interest,....
June 22, 2019 Case Laws Service Tax

Imposition of penalty - service tax paid on Manpower supply services under RCM - being pointed out the audit party, without waiting, the Appellant immediately deposited.....
June 22, 2019 Case Laws Central Excise

Classification of goods - clearances of printed base papers/printed decorative paper in rolls - the most appropriate Central Excise Tariff Heading shall be 49119990
June 22, 2019 Case Laws Central Excise

Adjustment of short paid duty against the refund claimed by the appellant for excess amount of duty paid - The right to refund of eligibility amount is vested in the......
June 22, 2019 Case Laws VAT and Sales Tax

Condonation of delay in filing appeal - When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be.....
June 21, 2019 News GST

GST Council Decisions - GST on goods and services - Latest updates
June 21, 2019 Case Laws GST

Pure services or not - The services for setting up fire lines, plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure......
June 21, 2019 Case Laws GST

Mentioning of GSTIN and dispatch place in the E-way bills - supply of goods imported into India - invoice raised from Mumbai Office for imports received at Paradip Port,....
June 21, 2019 Case Laws GST

Requirement of separate registration for different states - raising of invoice from Mumbai Head Office for imports received at various ports, located in various states......
June 21, 2019 Case Laws GST

Lease of plots to NMMC for Indoor Recreation Centre - the plots are leased by the applicant (a kind of pure services), to a Municipality i.e. a local authority in......
June 21, 2019 Case Laws GST

Levy of GST - pure service - the leasing of land for construction of building for use as PMC Commissioner’s and PMC Mayor’s residences does not fall within the scope of.....
June 21, 2019 Case Laws GST

PIL against the company organizing online Fantasy games - t can be seen that success in Dream 11’s fantasy sports depends upon user’s exercise of skill based on superior....
June 21, 2019 Case Laws Income Tax

Unexplained cash credit u/s 68 - both CIT(A)and ITAT had found that assessee had discharged his burden of explaining the genuineness of the cash credits in his account......
June 21, 2019 Case Laws Income Tax

Nature of expenditure - software installed in their computer system - finding of facts recorded/affirmed by ITAT/CIT(A) after examination of the terms and conditions of.....
June 21, 2019 Case Laws Income Tax

Reassessment u/s 147 - existence of Settlement Commission order in the relevant AY - concluded assessment by Settlement Commission u/s 245D(4) can only be reopened in......
June 21, 2019 Case Laws Income Tax

Reassessment u/s 147 - difference in salary payment - Reasons recorded by the AO are based on incorrect facts in addition to the fact that the AO has scrutinised the......
June 21, 2019 Case Laws Income Tax

Reassessment u/s 147 - in the assessments of the earlier years deduction u/s 80IB(10) had been allowed because the assessee was, otherwise, entitled to such deduction,......
June 21, 2019 Case Laws Income Tax

Rectification of order of Settlement Commission(ITSC) - at the time of the passing of the original order, the petitioner was a registered entity u/s 12A and withdrawal......
June 21, 2019 Case Laws Income Tax

Cancellation of registration u/s 12A - with retrospective effect - Section 12 AA(3) doesn’t suggest or in any way contemplate that the registration of the assessee may......
June 21, 2019 Case Laws Income Tax

Addition based on foreign HSBC bank accounts - information received from French Government under DTAA - no material or evidence to say that the assessee was connected......
June 21, 2019 Case Laws Income Tax

TDS u/s 195 - on payment made to two non-residents regarding order procurement services - DTAA between India and USA/Belgium - Both the non-resident derived their income....
June 21, 2019 Case Laws Income Tax

Reassessment u/s 147 - fictitious F&O loss by manipulative client code modification - return was originally processed u/s 143(1) and notice u/s 148 was issued within......
June 21, 2019 Case Laws Income Tax

Rectification u/s 254 - allowability of deduction u/s 54B on investment prior to sale - decision on merits after analyzing and evaluation of the relevant facts and......
June 21, 2019 Case Laws Income Tax

Proceedings u/s 153A - addition of Unexplained cash credit U/s 68 - if there is no incriminating material to reassess the income of the assessee then the AO legally......
June 21, 2019 Case Laws Income Tax

E-commerce business - Selling at a price lower than the cost price - unless certain provisions such as Section 145(3)are invoked, the AO is not empowered to go beyond......
June 21, 2019 Case Laws Income Tax

Exemption u/s 10(37) - impugned land was acquired by executing a sale deed in favour of Vizhinjam International Seaport - the entire procedure prescribed under the Land.....
June 21, 2019 Case Laws Income Tax

Revision u/s 263 - applicability of provisions of section 56(2)(vii)(b)(ii) - purchase of shops on less than stamp valuation - record clearly reveal that the AO has......
June 21, 2019 Case Laws Customs

Condonation of 484 days delay - no attempt even made to explain the delay from 13th June, 2017 when the Pr.Commissioner of Customs (CC) sought information of likelihood.....
June 21, 2019 Case Laws Customs

Principles of natural justice - The order-in-original relies upon statements as evidence. The order does not record a finding that, any of the conditions specified u/s......
June 21, 2019 Case Laws Customs

Validity of the notice issued u/s 28(1) of the Customs Act - collection of duty on loading, unloading and handling charges - proviso (ii) to sub-rule (2) of Rule 9......

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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

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