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Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

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June 12, 2019 Case Laws Income Tax

TDS on event management expenses - 194C or 194J - the payments were essentially for domestic ticketing, reimbursing hotel expenses, tour leaders’ expenses which were......
June 12, 2019 Case Laws Income Tax

TDS on the payment of outsourcing expenses - 194C OR 194J - assessee had hired the services for various works such as storage of data, scanning of documents, processing.....
June 12, 2019 Case Laws Income Tax

Penalty u/s 271AAB - undisclosed income - there was no discrepancy found in the physical stock as well as stock recorded in the books of account despite the physical......
June 12, 2019 Case Laws Income Tax

Reassessment u/s. 147 or 153C - the information of alleged accommodation entries was passed on to the AO of the assessee by the investigation wing - no material......
June 12, 2019 Case Laws Income Tax

Allowability of advances written off - there is nexus between assessee’s business and advances given to the subsidiary which was also engaged in the hospitality industry....
June 12, 2019 Case Laws Income Tax

Unexplained investment u/s 69 - cashless transaction - the land owners, power of attorney holders and the assessee firm are all inter related - four immovable properties....
June 12, 2019 Case Laws Income Tax

Disallowance of interest - diversion of funds for a non-business purpose - owned fund of the assessee as on 31st March 2013 and 31st March 2014 is more than the amount......
June 12, 2019 Case Laws Income Tax

Rectification u/s 154 - treating certain non–operating expenses as operating in nature - difference in the rate of depreciation between itself and the comparables - the.....
June 12, 2019 Case Laws Income Tax

Disallowance of advertisement expenses - bills received of the said expenses is of April and May 2008 - There is no dispute that the assessee is following Mercantile......
June 12, 2019 Case Laws Income Tax

Taxability of share of income from AOP u/s 115JB - Book Profit - when the share of AOP was not taxable under the normal provision of the Income Tax Act than it cannot be....
June 12, 2019 Case Laws Income Tax

Rectification u/s 254 - mistake apparent from record - non adjudication of specific ground taken by the assessee in its memorandum of appeal constitutes a mistake......
June 12, 2019 Case Laws Income Tax

TDS u/s 195 - for providing standard bandwith services - royalty or business income - The amount received by RJIPL from the assessee for providing standard bandwith......
June 12, 2019 Case Laws Income Tax

Addition of capital employed in the business u/s 68 - addition on presumption - the assessee requires no capital of his own for running business and allows his customer.....
June 12, 2019 Case Laws Income Tax

Reassessment u/s 147 - original assessment u/s 143(3) - notice u/s 148 after expiry of four years - A bare perusal of the recorded reasons shows that there is no whisper....
June 12, 2019 Case Laws Customs

Extension of anti-dumping duty (ADD) - Gujarat HC has directed that the ADD in Notification No.39/2018 Custom(ADD) for the product paracetamol shall be extended for a......
June 12, 2019 Case Laws Customs

Non-compliance with the orders of High Court - direction to extend the AAD as mentioned in Notification No. 39/2018 Custom (ADD) - nothing prevented the respondents from....
June 12, 2019 Case Laws Companies Law

Failure to make repayment of deposit with interest u/s 74(3) - NCLT directed the ROC to initiate prosecution u/s 73(4) - ROC also referred to the SFIO to make an inquiry....
June 12, 2019 Case Laws Insolvency and Bankruptcy

Initiation of liquidation of the CD by NCLT - appellants have made out a case of exclusion of 21 days for counting the period of 270 days - having received the opinion......
June 12, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - non-compliance of the provisions of Sections 56 & 57 of the Companies Act, 2013 - In view of proposal of taking over the shares of the Promoters as.....
June 12, 2019 Case Laws Service Tax

There is no reason as to why a sub-contractor should not pay Service Tax merely because the main contractor has discharged the tax liability - there can be no......
June 12, 2019 Case Laws Service Tax

Refund claim - services availed by the SEZ Unit - the lower authority has wrongly considered DTA sale from SEZ unit as part of DTA operation for the purpose of......
June 12, 2019 Case Laws Central Excise

When a specific statutory remedy is provided, especially in a tax statute, which is to be exercised within a prescribed time limit, the said remedy necessarily excludes.....
June 12, 2019 Case Laws Central Excise

It is a misinterpretation the Revenue is obliged to pay interest on interest in the event of its failure to refund the interest payable within the statutory period
June 12, 2019 Case Laws Central Excise

An item is required to be assessed in the form the same is cleared from the manufacturer’s factory and not on the basis of its future use, after clearance, unless it is.....
June 12, 2019 Case Laws VAT and Sales Tax

The meaning of words in a statute, in general, and, in particular, in a tax statute, should be gathered from the language used therein and the expression “goods of......
June 11, 2019 Case Laws Income Tax

Rectification u/s 254 - Tribunal has referred to certain decisions without giving opportunity of being heard - assessee was not given an opportunity to explain his case.....
June 11, 2019 Case Laws Income Tax

Addition on account of income surrendered as per statement u/s 132(4) - though the statement recorded u/s 132(4) has a better evidentiary value but it is also a settled.....
June 11, 2019 Case Laws Income Tax

TP Adjustment - AMP expenses - analysis carried out by the ITAT, having regard to the details pertaining to the comparable entities, is fairly exhaustive and reasonable.....
June 11, 2019 Case Laws GST

Pure Service - in the course of which goods are to be supplied, constitutes only 2% of the value of the contract - The services are relatable to the function listed......
June 11, 2019 Case Laws GST

Input tax credit (ITC) - GST paid on the purchase of motor vehicles for supplying rent-a-cab service is not admissible for credit in terms of section 17(5)(b)(i) of the GST Act.
June 11, 2019 Case Laws GST

Classification of supply of services - providing conservancy/solid waste management service to the Conservancy Department of the Howrah Municipal Corporation - Being a......
June 11, 2019 Case Laws GST

TDS under GST - As the Applicant is making an exempt supply to HMC the provisions of section 51 and, for that matter, the TDS Notifications do not apply to his supply.
June 11, 2019 Case Laws Income Tax

Revision u/s 264 - deduction u/s 80-IB - Provision of Section 80A(5) is a statutory interdict which would prevent the CIT from granting any such claim in exercise of his....
June 11, 2019 Case Laws Income Tax

Revision u/s 263 - impugned notice which seeks to give effect to an order u/s 263 for revision u/s 143(3) falls u/s 153(3) and not u/s 153 (2A) - there is no limitation.....
June 11, 2019 Case Laws Income Tax

Stay petition - directed to the (Respondent) appellate authority to consider the genuine hardship that would be caused to the petitioner in case the he is directed to......
June 11, 2019 Case Laws Income Tax

Offence u/s 276-C - failure to pay tax to the credit of the Central Government under Chapter XVIIB - charges framed against the petitioners - the trial Court does not......
June 11, 2019 Case Laws Income Tax

Availability of +-5% benefit in determining the ALP - NIL ALP of the international transaction of Payment of management fees - Second proviso to section 92C(2)......
June 11, 2019 Case Laws Income Tax

Condonation of delay of 324 days - on account of illness of one of Trustee of the assessee-trust during the relevant period - It is a settled proposition that it is not.....
June 11, 2019 Case Laws Income Tax

Rebate u/s 88E - Rebate in respect of STT payment - rebate is admissible to the assessee only in respect of the income of an assessee in a previous year, chargeable......
June 11, 2019 Case Laws Income Tax

Computation of LTCG - the valuer has taken the stamp value rate of year 2012 and worked its backward @ 10% growth rate to obtain FMV at 1.4.1981 - CIT(A)’s acceptance of....
June 11, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - non inclusion of interest on IT refund received u/s 244A - failure to look into the 26AS at the time of filing return would not indicate any......
June 11, 2019 Case Laws Income Tax

Revision u/s 263 - addition u/s 68 - in the present case the investor companies are not paper/shell companies and AO has invoked proper and sufficient enquiries by......
June 11, 2019 Case Laws Insolvency and Bankruptcy

Power of Adjudicating Authority(AA) - RP has approved by the COC - The AA has neither jurisdiction to pass any order with regard to any matter pending before the Court......
June 11, 2019 Case Laws Service Tax

CENVAT Credit - Territorial Jurisdiction - Rejection of credit on the ground that, the credit of the input services availed at their Delhi unit which was denied on the......
June 11, 2019 Case Laws Service Tax

Classification of services - adjudicating authority held the assessee have not been engaged in the activity of Site Formation and Clearances, Excavation and Earth moving....
June 11, 2019 Case Laws VAT and Sales Tax

Non-payment of Reward payable to the informer - at this stage, reward amount cannot be released, since tax has not became irrevocably due to the Government.
June 11, 2019 Case Laws VAT and Sales Tax

Input tax credit - the vendors of the Appellant had not filed their returns and/or had filed defective returns - ITC is not a matter of right but a concession.
June 11, 2019 Case Laws Income Tax

Disallowance u/s 14A - when assessee has huge interest-free funds available which can take care of investment made by the assessee - assessee had shown interest expenses....
June 11, 2019 Case Laws Insolvency and Bankruptcy

Power of Resolution Professional to decide or reject the claim of one or other 'Financial Creditor' or 'Operational Creditor' - once resolution plan has been approved by....
June 10, 2019 Case Laws Income Tax

Income of the Club from Members - whether the same was exempt under principle of mutuality? - While making payment to the caterer from the amount collected from the......

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