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Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

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Showing 401 to 450 of 697 Records

1 ....5 6 7 8910 11 12 13........ 14

June 14, 2019 Case Laws Income Tax

Validity of retraction of the statement made in survey proceedings u/s 133A - It is always open for the revenue authorities to examine the correction of the retraction......
June 14, 2019 Case Laws Income Tax

Reopening of assessment u/s. 147 - revenue could not prove that there was proper issue and service of notice u/s. 148 on the assessee within the time prescribed under......
June 14, 2019 Case Laws Income Tax

Addition of cash credits u/s 68 - Once the PAN and confirmation letters are placed before the AO, it is for the AO to establish that the creditor has no capacity to make....
June 14, 2019 Case Laws Customs

Duty Drawback - higher All Industry Rate (AIR rate) denied - In the absence of any proof of such non availment of Cenvat credit by the manufacturer, obviously the......
June 14, 2019 Case Laws Customs

Levy of Additional Duty of Customs - exemption from duty subject to manufacturing without the aid of power - a simple declaration evidencing that the product was......
June 14, 2019 Case Laws Customs

Demand of Customs Duty - illicit removal - shortage of stock - The notification does not place a premium on the efficient utilisation of imported inputs of operation and....
June 14, 2019 Case Laws Customs

Jurisdiction/power of Tribunal to hear the appeal - Section 129 of Customs Act - Gold bars imported as Baggage - Baggage Rules, 2016 are applicable - Order of......
June 14, 2019 Case Laws Companies Law

Oppression and mismanagement - appellant has no inherent right to continue as Managing Director/Director in the 1st respondent unless he is able to carry the majority......
June 14, 2019 Case Laws SEBI

Proof of transfer of shares - the signatures of the appellant on the share transfer form was duly verified from the specimen signatures kept with the Company - The......
June 14, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - It is true that the ‘Corporate Debtor’ had taken guarantee but the said guarantee was not invoked in favour of the Appellant - Appellant make......
June 14, 2019 Case Laws Money Laundering

Offence under PMLA - Provisional Attachment Order - due process has not been followed which is mandated in law. If alternative oblique system will continue, the......
June 14, 2019 Case Laws Service Tax

Refund of service tax paid - Manpower Supply Services - unjust enrichment - CA Certificate and Balance Sheet of company produced during hearing and not objected by the......
June 14, 2019 Case Laws Service Tax

Classification of services - exclusive right to develop the said property and to sell individual developed plots - period 2005-2006 to 2009-2010 - the extensive......
June 14, 2019 Case Laws Service Tax

Refund claim of service tax paid - the appellant is assisting or facilitating their principal to purchase goods from India and no third party is involved which is in......
June 14, 2019 Case Laws Central Excise

Principles of natural justice - It must be borne in mind that the principles of natural justice, is not a one way street. It does not require the authority to keep......
June 14, 2019 Case Laws Central Excise

Imposition of penalty - service tax with interest paid before issuance of SCN - the bonafide belief that one is not liable to pay the tax has to be based on some facts......
June 14, 2019 Case Laws Central Excise

Maintainability of appeal u/s 35G - the issue arising in these Appeals relates to appropriate valuation of goods sold by the Respondent on the application of C.E.......
June 14, 2019 Case Laws Central Excise

Invocation of extended period of Limitation - inclusion of Product Development Charges (PDC) received in the value of the goods sold - Such PDC receipts have been......
June 13, 2019 Circulars SEZ

Provision of facilities/amenities by units under Rule 11(5) of the SEZ Rules
June 13, 2019 Case Laws GST

Classification of services - packing of tea bags - members of the West Bengal AAR differ on the classification of supply regarding packing of tea bags - as per one......
June 13, 2019 Case Laws Income Tax

Reassessment u/s 147 - original order u/s 143(3) - once finding of fact recorded that no new material has surfaced on the basis of which the assessment proceedings could....
June 13, 2019 Case Laws Income Tax

Reassessment u/s 148 - AO in original assessment has formed an opinion that the bad debts from export receivables can be written off during the pendency of the......
June 13, 2019 Case Laws Income Tax

Revision u/s 263 - CIT himself has given a finding that the re-assessment proceedings have not been correctly carried out and the AO has failed to fulfill his obligation....
June 13, 2019 Case Laws Income Tax

Disallowance of pre-operative expenses - assessee has taken sufficient steps by way of raising sufficient funds employing skilled personnel and by entering into lease......
June 13, 2019 Case Laws Income Tax

Addition u/s 68 - share capital and premium - Making investment through cash in itself raises doubt and the assessee has merely furnished confirmation from said......
June 13, 2019 Case Laws Income Tax

Penalty u/s 271D - violation of provisions of section 269SS - AO has not at all recorded his satisfaction that the assessee has contravened the provisions of section......
June 13, 2019 Case Laws Income Tax

TP adjustment - TNMM VS RPM - neither the TPO nor learned DRP has pointed out any other defect in the transfer pricing analysis of the assessee except that the assessee.....
June 13, 2019 Case Laws Income Tax

Genuineness of expenditure - Mere entries in the books of accounts does not establish the genuineness of the expenditure.
June 13, 2019 Case Laws Income Tax

Reassessment u/s 147 - bogus purchases - When the investigation wing has received specific information from another gov. Dept. that assessee has indulged in hawala......
June 13, 2019 Case Laws Income Tax

Exemption u/s. 11 - filing of return of income belatedly - compliance of requirement of the Act will have to be at any time before the completion of assessment......
June 13, 2019 Case Laws Income Tax

Rectification u/s 254 - non discussion of case law relied upon - it is not necessary for Court/Tribunal to discuss the case relied in the order as long the larger ratio.....
June 13, 2019 Case Laws Income Tax

TP Adjustment - comparable selection - before relying upon any judicial precedent for exclusion or inclusion one has to cross the threshold of rule 10 B (2) of IT Rules,....
June 13, 2019 Case Laws Income Tax

Rectification u/s 154 - notice u/s 153A - reopening u/s 153A in case of assessee covered u/s 245-I is not provided in the Act - nothing debatable in coming to conclusion....
June 13, 2019 Case Laws Income Tax

Registration u/s 12AA - there is no provision for any type of free or concessional education to the poor and needy students rather the clauses in the Agreement makes it.....
June 13, 2019 Case Laws Customs

Condonation of delay of 485 days - the delay in filing the appeal has been sufficiently explained and it is not a case of negligence on the part of the Revenue in taking....
June 13, 2019 Case Laws Customs

Imposition of penalties u/s 112 and section 114AA - illegal import or re-import of Drawings - In the clear absence of record of export, no credence can be given to this.....
June 13, 2019 Case Laws Customs

Export of Prohibited item - Non-Basmati Rice - export of 110 MT of Non-Basmati rice will not be hit by the prohibition imposed on 24/3/2008 in as much as these goods......
June 13, 2019 Case Laws Companies Law

Maintainability of Complaint - there should be specific averments in the complaint that the accused was in charge and was responsible for the conduct of the business of.....
June 13, 2019 Case Laws Companies Law

Oppression and Mismanagement - Once franchise agreement is terminated it will be unreasonable restriction on the part that one party will be restrained not to do......
June 13, 2019 Case Laws Service Tax

Place of Provision of Services - Scientific or Technical Consultancy Services - Making studies - the location of service provider shall be place of provision of service.....
June 13, 2019 Case Laws Service Tax

Refund of service tax paid - limitation - When the appellant received the advance from the buyers along with Service Tax and paid the same and if subsequently, the......
June 13, 2019 Case Laws Service Tax

CENVAT credit - Repair & Maintenance of vehicles - Vehicle used to provide courier service not owned by the appellant - it has nexus with the output service - credit allowed.
June 13, 2019 Case Laws Service Tax

CENVAT Credit - input services - Demurrage Charges - Demurrage is part of handling of import and export shipments of the appellant and therefore the Cenvat credit of tax....
June 13, 2019 Case Laws Service Tax

Classification of services - non competition fee - activity of ‘entering into non-compete agreement is nothing but a service covered by ‘support service of business and commerce’
June 13, 2019 Case Laws Service Tax

Refund of accumulated and unutilized CENVAT credit - export of output services - rejection of the refund on the ground that the appellants have not debited the CENVAT......
June 13, 2019 Case Laws Service Tax

Reverse Charge Mechanism - Scope of Service tax act - period of dispute is the FY 2005-06 - Section 66A ibid has been inserted in the Statute w.e.f. 18.04.2006 providing....
June 13, 2019 Case Laws Central Excise

Process amounting to manufacture or not - supply and setting up of RO Water Treatment Plant - the Plant has come into existence only at the site in a progressive manner.....
June 13, 2019 Case Laws Income Tax

Transfer pricing - Draft assessment order not issued - AO violated the provision of section 144C. Further, in the process of making/correcting the lapses, AO made......
June 12, 2019 Case Laws GST

Pure service or a composite supply - it is a composite supply of various services, where excavation and re-excavation of the drainage channel is the principal supply.......
June 12, 2019 Case Laws GST

GST on development of fisheries - Exemption under Sl No. 3A of Notification No 9/2017 - Works Contract Service - the up-gradation of Jalda Kothi Landing Centre and the......

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F: GST on Solar Plant

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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...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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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

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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