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Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

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Showing 301 to 350 of 697 Records

1 ....3 4 5 678 9 10 11........ 14

June 19, 2019 Case Laws Service Tax

Extended period of limitation - even if the Service Tax is paid as demanded by the Department on warranty claim same would be eligible to avail credit of the same - The.....
June 19, 2019 Case Laws Central Excise

CEVAT credit - input service distribution - distributed in proportion to the overheads of units - Rule 7 of CCR 2004 during the relevant period (prior to 01.04.12) did......
June 19, 2019 Case Laws Central Excise

Clandestine manufacture and removal - sponge iron - clandestine clearance cannot be established merely on the basis of statement of the Director who has alleged coercion....
June 19, 2019 Case Laws Income Tax

Addition u/s 68 on account of share capital - assessee has filed sufficient documents e.g. PAN, bank statements, etc. to establish the identities and creditworthiness -.....
June 19, 2019 Case Laws Service Tax

Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main.....
June 19, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - against quantum disallowance upheld by HC, SLP is pending - Special leave to appeal is granted by Hon’ble Apex Court in rarest of rare case,......
June 19, 2019 Case Laws Insolvency and Bankruptcy

CIR Process - RP or the COC or that the Adjudicating Authority found the ‘Resolution Applicant’ to be ineligible u/s 29A and in absence of any such evidence, it was not.....
June 19, 2019 Case Laws Companies Law

Oppression and Mismanagement - allegation of renting the premises on rent which would fetch higher rent if used as banquet hall - tribunal granted permission to let out.....
June 19, 2019 Case Laws Insolvency and Bankruptcy

Maintainability of application u/s 7 of I&B Code - time limitation - as per tribunal acceptance of money in WS in Suit did not amount to acknowledgement of the debt and.....
June 19, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Rejection of books of accounts - Once x net profit is estimated by applying net profit rate after rejecting the book results, no......
June 19, 2019 Case Laws Income Tax

Deduction u/s 54, 54F & 54EC - capital gains arising out of a single transaction of sale of immovable property - there is no such bar that both the deductions, u/s 54......
June 19, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Except the Corporate Debtor, no other party has right to intervene at the stage of admission of a petition u/s 7 or 9. However, an aggrieved party......
June 18, 2019 Case Laws Income Tax

Disallowance of commission u/s 37(1) - AO is directed to ascertain whether the payment of commission is prohibited by law or not - The assessee is directed to prove the.....
June 18, 2019 Notifications Customs

Customs (Supplementary Notice) Regulations, 2019.
June 18, 2019 Notifications Customs

Proper officer for Customs (Supplementary Notice) Regulations, 2019
June 18, 2019 Case Laws GST

Classification of second hand goods - value of supply - GST Rate - Rule 32(5) of CGST Rules - If assessee not availed ITC on purchase of second hand goods the value of......
June 18, 2019 Case Laws GST

GST rate on public funded institution read with Notification No. 47/2017 - since applicant is public funded institution on which Notification is applicable in respect of....
June 18, 2019 Case Laws Central Excise

Cash refund - unutilized CENVAT credit on inputs - transfer of credit for the period prior to 2004 to Cenvat Credit Rules, 2004 scheme - transitional provision does not.....
June 18, 2019 Case Laws VAT and Sales Tax

Non-issuance of C-Forms - directed Petitioner make a representation to Commissioner of State tax for setting out its case/claim for the issuance of “C” Form on purchase.....
June 18, 2019 Case Laws GST

Seizure of goods alongwith vehicle - Legality and validity of the notice issued u/s 130 of the Act - on the issue, whether Section 129 would apply or Section 130 could......
June 18, 2019 Case Laws Customs

Benefit under the MEIS scheme - inadvertently omitted to select 'Yes' in the online platform at the time of filing of the shipping bills - Respondents are directed to......
June 18, 2019 Case Laws VAT and Sales Tax

Concessional rate of tax - Form-C - certain Forms submitted by an assessee post completion of assessment order, can certainly be looked into and there can be revision of....
June 18, 2019 Case Laws VAT and Sales Tax

If a dealer is dealing in goods falling within the ambit of the GST Act as well as the CST Act, it is always permissible for him to hold separate registrations under......
June 18, 2019 Case Laws VAT and Sales Tax

The State has no authority to frame a rule providing for cancellation of validly issued declaration form/form-C - Rule 17(20) of the Rajasthan Rules is declared ultra......
June 18, 2019 Case Laws Customs

Renewal and extension of the petitioners’ Letter of Approval(LA) - once the report of the DC stating that the petitioners are similarly situated to the other two units......
June 18, 2019 Case Laws Income Tax

Reassessment u/s 147 - validity of notice - reasons for reopening the assessment have been recorded by the jurisdictional AO viz. the Dy. CIT, Circle 2, Jamnagar but the....
June 18, 2019 Case Laws Customs

Notification relating to prohibition on the export of Livestock - section 4(1)(b) of the Gujarat Essential Commodities and Cattle (Control) Act, 2005 - State Government.....
June 18, 2019 Case Laws Income Tax

Computation of the annual value u/s 23 - unrealized rent - as per Explanation to Section 23 r.w. Rule 4 of the IT Rules, irrecoverable unrealized rent while computing......
June 18, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - income voluntarily offered before commencement of assessment proceedings - the time limit for furnishing the revised return of income u/s 139(5).....
June 18, 2019 Case Laws Income Tax

Approval u/s 80G(5)(vi) - fresh application rejected on ground that applicant has not filed any appeal before the Tribunal against the rejection of earlier 80G......
June 18, 2019 Case Laws Income Tax

TDS u/s 195 - referral fee paid to a foreign concern, in USA for introducing clients - not in the nature of Managerial services,Technical services or Consultancy fees -.....
June 18, 2019 Case Laws Income Tax

Registration u/s 12AA - Legislature by insertion Section 12AA(4) as a ground for cancellation of registration for violation of section 13 w.e.f 01.10.2014 - provisions......
June 18, 2019 Case Laws Income Tax

Registration u/s 12AA - the activities of a trust or institution are not genuine or the activities are not being carried out in accordance with the objects of the trust.....
June 18, 2019 Case Laws Income Tax

Deduction u/s 10AA - It is only account of disallowance of the forex loss u/s 37(1) that the returned loss stood converted into positive business income for the relevant....
June 18, 2019 Case Laws Income Tax

Income accrued in India - testing and other services - exception curved out to Article 12(5) of the India-Finland DTAA that when the fees is paid for technical services.....
June 18, 2019 Case Laws Income Tax

Deduction u/s. 54F - claim in respect of the additional floors added to the new house - it is not the case of the department that the claim of the assessee is for an......
June 18, 2019 Case Laws Insolvency and Bankruptcy

Validity of application filed u/s 10 of the I&B Code - petition filed without approval of shareholder - under Article 127(xii), the Board of Directors have been......
June 18, 2019 Case Laws Companies Law

Restoration of the name of the company in the ROC - It can be seen from the financial statements, the bank statements and other documents brought on record by the......
June 18, 2019 Case Laws Insolvency and Bankruptcy

CIRP - pendency of the Criminal Case relating to misappropriation of the funds by the CFO of the CD and the employees of the Banks - the Bank is a separate entity from......
June 18, 2019 Case Laws Insolvency and Bankruptcy

Release of salary of employees of ‘Corporate Debtors’ during CIR Process - individual claim of each of the employee cannot be decided by this Appellate Tribunal however.....
June 18, 2019 Case Laws GST

Profiteering - benefit of Input Tax Credit on booking of Flat - the right methodology would be to take into account the ITC ratio to the turnover and accordingly arrive.....
June 17, 2019 Case Laws Income Tax

Valuation of closing stock - India AS-2 - The FIFO method, which the AO preferred, is one of the Accounting Standard 2 method. However, equally the weighted average......
June 17, 2019 Case Laws Central Excise

Liability of National Calamity Contingent Duty (NCCD) - NCCD is in the nature of excise duty and is, thus, entitled to the benefit of the exemption notification
June 17, 2019 Circulars Customs

IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases
June 17, 2019 Case Laws GST

Input tax credit - goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSR U to the National Grid - the said pipeline is a.....
June 17, 2019 Case Laws Income Tax

Recovery proceedings u/s 222 - petitioner is purchaser of properties who is not an assessee in default - If the petitioner's claim is that the property is not liable for....
June 17, 2019 Case Laws Income Tax

Delayed deposit of PF/ESI - disallowance u/s 36(1)(va) r.w.s 2(24) (x) - same has to be deposited with the Government within fifteen days of the close of every month and....
June 17, 2019 Case Laws Income Tax

Penalty u/s 271AAA(2) - specification the manner of undisclosed income and substantiated the manner in which the income was derived - no such query at the time of......
June 17, 2019 Case Laws Income Tax

Re-assessment u/s 147 - unexplained borrowal of funds as well as deployment of such funds - disallowance u/s 36(1)(iii) - no original assessment u/s 143(3) hence the......
June 17, 2019 Case Laws VAT and Sales Tax

Interest on delayed payment of tax - There is no provision in the statute which permits waiver of interest on account of misunderstanding of the position in law on the......

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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...