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Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

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June 28, 2019 Notifications GST

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.
June 28, 2019 Notifications GST

Seeks to extend the due date of filing returns in FORM GSTR-7
June 28, 2019 Notifications SEBI

SECURITIES AND EXCHANGE BOARD OF INDIA (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) (THIRD AMENDMENT) REGULATIONS, 2019
June 28, 2019 Case Laws Service Tax

Extended period of limitation - common input services used for trading activities - the issue was highly debatable and there were divergent views in the judicial forum -....
June 28, 2019 Case Laws Service Tax

Levy of service tax - to state that the right to sell eatables and collect empty bottles is a statutory right is an absurd proposition, which cannot be accepted - ervice....
June 28, 2019 Case Laws Service Tax

Levy of service tax - activity / privilege to sell eatables and collect empty liquor bottles - agency commission - assessee liable to pay service tax on 1% of the......
June 28, 2019 Case Laws Service Tax

CENVAT credit - appellants have rightly taken the Cenvat credit as per Credit Rules - It is of no relevance as to whether the construction has been done through the......
June 28, 2019 Case Laws GST

Classification of services - rate of tax - applicant leases out diesel-hydraulic shunting locomotive inter alia to M/s. Damodar Valley Corporation, Andal claimed taxable....
June 28, 2019 Case Laws GST

Place of Supply of Services - Clinical Research services - outside India or not - applicant receives goods in India and the testing process is also carried out in India.....
June 28, 2019 Case Laws GST

Exemption from GST - vocational education courses in respect of the Informal Trades like Tailoring, Offset Printing, Electrician and Wiring etc. which are non-recognized....
June 28, 2019 Case Laws GST

Exemption from GST - the vocational education courses pertaining to (i) Diesel Mechanic, (ii) Computer Operator and Programming Assistance (COPA), (iii) Welder and (iv).....
June 28, 2019 Case Laws GST

ITC of GST paid - expenses incurred towards promotional schemes(Shubh Labh trade loyalty program) or goods given as brand reminders - promotional products/ services to......
June 28, 2019 Case Laws Income Tax

Review Petition - writ was earlier rejected against order of Pr. CIT on application for waiver of interest u/s 220(2) - There is no error apparent on the face of the......
June 28, 2019 Case Laws Income Tax

Powers of the DRP u/s 144C(8) - Tribunal was not right in holding that the DRP exceeded its jurisdiction in passing the order. In any event, the order passed by the DRP.....
June 28, 2019 Case Laws Income Tax

Revision u/s 263 - in original assessment AO estimated net profit @ 7% which was reduced by CIT(A) @ 5% - It is not in dispute that issue on which the remand order was......
June 28, 2019 Case Laws Income Tax

Unexplained cash credit u/s.68 - money received in the form of preference share capital through FDI route with the proper approval of FIPB and RBI by filing requisite......
June 28, 2019 Case Laws Income Tax

Addition u/s. 40A(2)(b) - payment made for getting sales lead from related party - neither furnish details of such sales leads nor details of business actually generated....
June 28, 2019 Case Laws Income Tax

Penalty u/s 271G - the basic requirement for penalty is that the assessee failed to submit the relevant information/document required u/s 992D(3) - the necessary......
June 28, 2019 Case Laws Income Tax

Deduction u/s 80P(2)(i) - the assessee is not a recognized bank as per the provision of RBI and there is a difference between the Co-operative bank and in the Credit......
June 28, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of interest u/s 43B - assessee has made sufficient disclosures in the financial statements and furthermore it should not be......
June 28, 2019 Case Laws Income Tax

Penalty u/s 271(1)(b) - non compliance of notice sent in the name of Alam Zafar in place of Zafar Alam - Penalty cannot be imposed on the basis of assumptions and......
June 28, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - AO initiated penalty on one limb of section 271(1)(c) and had imposed penalty on another limb - Third Member has upheld the view of AM that the......
June 28, 2019 Case Laws Customs

Maintainability of appeal - Jurisdiction - Valuation of imported goods - as per Notification importation of erca nuts was made free provided the CIF value was ₹......
June 28, 2019 Case Laws Service Tax

Condonation of delay of 214 days - communication gap between the appellant and the consultant - appellant was under the impression that the consultant will take......
June 28, 2019 Case Laws Service Tax

Refund of Service Tax based on decision of SC on other case - ST on materials supplied free of cost - Limitation u/s 11B(1) of the Act - A plain reading of the provision....
June 27, 2019 Case Laws Customs

Confiscation of imported goods - cosmetic goods - improper importation - cosmetics generally cannot be said to be entitled to exemption as substances not intended for medicinal use
June 27, 2019 Case Laws Customs

Import of Capital goods under EPCG Scheme - non-fulfillment of export obligations -The appellants are liable to pay interest on the delayed payment of customs duty foregone
June 27, 2019 Case Laws GST

Input tax credit - rent-a-cab service - inputs/capital goods - purchase of motor vehicles - The credit of GST paid on the [inward supply] of motor vehicles for the......
June 27, 2019 Case Laws GST

Nature of transaction - supply of goods or transfer of property - work orders is required to fill in the foundation or plinth by silver sand in layers and consolidating.....
June 27, 2019 Case Laws GST

Profiteering - footwear - benefit of rate reduction of GST from 18% to 5% - It is evident that the Respondent had increased the base price of the product when the rate......
June 27, 2019 Case Laws GST

Profiteering - supply of “Sanitary Napkins” - It's an admitted fact that the rate of tax on the product was reduced from 12% to NIL w.e.f. 27.07.2018 without the benefit....
June 27, 2019 Case Laws Income Tax

Allowability of advertisement expenditure - view of the Tribunal regarding the allowability of advertisement expenditure as revenue expenditure was upheld by High Court.....
June 27, 2019 Case Laws Income Tax

Reassessment u/s 147 - In ‘Note’ in Annual Reports on Software development projects and the various stages of software development placed by the assessee before the AO......
June 27, 2019 Case Laws Income Tax

Delayed payment of employee Contribution of PF and ESI - expenditure was suo-moto disallowed while filing the return of income but pleaded for the allowance of the same.....
June 27, 2019 Case Laws Income Tax

Income estimation applying GP Rate - AO neither pointed out any defect in the books of accounts nor rejected u/s 145(2) - addition without verification of various......
June 27, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - AO has re-appreciated trial balance-sheet which is also available to him when original assessment order was passed and alleged......
June 27, 2019 Case Laws Income Tax

Capital gain arising out of sale of office used as registered office - not claimed depreciation under Income tax Act though claimed under companies Act - assessee being.....
June 27, 2019 Case Laws Income Tax

Penalty u/s 272A(2)(k) - delay in filing the TDS return - due to sudden resignation of the accountant, the assessee could not trace his left over jobs including......
June 27, 2019 Case Laws Income Tax

Addition of unexplained credit u/s 68 - assessee could not produce the party for examination before AO or CIT(A) - balance sheet of the lender clearly shows that the......
June 27, 2019 Case Laws Income Tax

Revision u/s 263 - Pr. CIT directed to make addition/disallowance in respect of expenditure incurred towards R&D u/s 35(2AB); Capital R&D expense allocated to Sun......
June 27, 2019 Case Laws Income Tax

Disallowance of loss of trading in commodity exchange - set off of loss - there is no finding by both the lower authorities challenging the genuineness of the commodity.....
June 27, 2019 Case Laws Customs

Anti Dumping Duty - Sunset review - imports of Ductile Iron Pipes from China - The impugned Final Finding recorded in the Notification cannot be said to be strictly as......
June 27, 2019 Case Laws Customs

Interest on delayed refund - limitation for Refund of Special Excise Duty and excess payment of CVD - refund has been sanctioned but has not been refunded within 3......
June 27, 2019 Case Laws Companies Law

Declaration of Dividend - company in liquidation - Since the unsecured creditors have filed individual claims and their claims were adjudicated issuing respective Form......
June 27, 2019 Case Laws Service Tax

Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to......
June 27, 2019 Case Laws Central Excise

SSI Exemption - Use of brand name - The investigation has established beyond doubt that the appellants have been engaged in the manufacture of wall putty, decorative......
June 27, 2019 Case Laws Central Excise

Classification of manufactured goods - talcum powder - the product is manufactured not under drug license but under cosmetic license - the talcum powder except providing....
June 27, 2019 Case Laws VAT and Sales Tax

Validity of assessment order - unable to obtain ‘F’ Forms for part of the turnover, on account of certain issues and non generation of the same online now - directed to.....
June 27, 2019 Case Laws Service Tax

Penalty u/s 78 of FA - there was a confusion at the field level for proper classification of activity undertaken by the appellant as to whether it is under ‘Business......
June 27, 2019 Case Laws Income Tax

Applicability of TP provisions of Chapter-X on Tonnage Tax Scheme(TTS) of the Chapter XII-G - TTS is a separate code by itself containing changing provision as well as......

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