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Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

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June 7, 2019 Case Laws Companies Law

Recasting and re opening of the accounts of IL&FS - suspension of Board of Directors of IL&FS - thousands of crores of public money is involved, and in the public......
June 7, 2019 Case Laws Companies Law

Oppression and mismanagement - removal of MD/Director - in the notice there was an agenda for removal of 1st respondent as Managing Director and not director -......
June 7, 2019 Case Laws Service Tax

Extended period of limitation - commission to their overseas agent - whatever service tax would have been paid by the appellant under reverse charge mechanism, the same.....
June 7, 2019 Case Laws Service Tax

Nature of activity - Manufacture or Business Auxiliary Services? - the final product i.e. toned milk being separate and distinct from the raw milk has to be held as a......
June 7, 2019 Case Laws Central Excise

Review of the order - Order 47, Rule 1 r.w.s. 151 of CPC - appeal was dismissed on the ground that the appellant could not show whether it had challenged the earlier......
June 7, 2019 Case Laws Central Excise

Effective date of the notification - It is now well settled legal principle that all fiscal statutes and provisions should be treated prospective application unless the.....
June 7, 2019 Case Laws Central Excise

Penalty for crossing of threshold limit of SSI and non-payment of duty - both Members were in agreement to remand the matter to the adjudicating for fresh calculation of....
June 7, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - at the time of procuring of capital goods, the appellant was availing Area Based Exemption which was expired during the FY - appellant......
June 7, 2019 Case Laws VAT and Sales Tax

Rate of purchase tax on Sugarcane - in the absence of any final decision had been taken by the Government with regard to charging of purchase tax at the rate of 2.2% for....
June 6, 2019 Notifications Income Tax

Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3)....
June 6, 2019 Case Laws GST

Detention of goods - Petitioner, is given liberty to file additional representation/explanation by enclosing a copy of this order within twenty four hours from today and....
June 6, 2019 Case Laws GST

Stay of recovery - condonation of delay of 39 days - it is for the appellate authority to consider the applications for condonation of delay and if satisfied with the......
June 6, 2019 Case Laws Income Tax

Condonation of delay of 733 days - appellant is agriculturist, neither educated nor aware of the rights and remedies available to him for the redressal of his grievances....
June 6, 2019 Case Laws Income Tax

Addition of cash in hand - cash deposit in demonetization period - income u/s 44AD - there was no justification to consider the sales of assessee to be bogus or to make.....
June 6, 2019 Case Laws Income Tax

Bogus LTCG - Addition u/s. 69 - nowhere in report of Investigation Wing is it seen that the assessee has indulged in any nefarious activities or her broker has carried......
June 6, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - tax u/s 115JB - assessee’s claim was that it was falling u/s 115JA and duly supported by the certificate of the auditors - If the claim was wrong....
June 6, 2019 Case Laws Income Tax

Application under Rule 27 of the ITAT Rules, 1963 - additional grounds - Rule 27 clearly set out that the respondent ‘may support the order appealed against on any of......
June 6, 2019 Case Laws Income Tax

Assessment u/s 153C - Addition of on-money received on sale of flats - there is nothing on record to indicate that there is a reference to seized material found during......
June 6, 2019 Case Laws Income Tax

Nature of advertisement expenditure - revenue or capital - public memory is very short and, therefore, the companies have to incur advertisement expenditure year after......
June 6, 2019 Case Laws Income Tax

Penalty u/s 271AAB - search and seizure u/s 132(1) - if cash seized during the course of search and seizure, offered the same for taxation and accept the same in filing.....
June 6, 2019 Case Laws Income Tax

Power of CIT(A) to dismiss appeals ex-parte - penalty u/s 271(1)(c) - Section 250(6) mandates the CIT(A) to decide the appeals on merits and not to dismiss them in......
June 6, 2019 Case Laws Income Tax

LTCG - Deemed Sale Value - DVO was not justified in valuing the building, because the assessee was owner of the land only and the building was not constructed or owned......
June 6, 2019 Case Laws Income Tax

Correct head of income - rental income on sub-letting - Income from house property or income from other sources - assessee is not the owner of the property which is......
June 6, 2019 Case Laws Income Tax

Revision u/s 263 - AS 7 - construction of asset - block of asset is not restricted to building machinery plant or furniture but is extended to know-how patents Copyright....
June 6, 2019 Case Laws Income Tax

Penalty u/s 271BA - non furnishing of Report u/s 92E - in Section 271BA words used is “may” and not “shall”, thereby making intentions clear that levy of penalty is......
June 6, 2019 Case Laws Customs

Smuggling - Confiscation of Gold - The gold being carried in the present facts and circumstances is neither of commercial quantity nor it was carrying the gold as the......
June 6, 2019 Case Laws Customs

Valuation - inclusion of technical know - the original authority finds that 15% of marks up are added to cover the expenses and profit margin and therefore the relation.....
June 6, 2019 Case Laws Customs

Penalty on appellant-CHA - abetting in the mis-declaration of the imported goods - the case cannot be built on the basis of vague statement of the co-accused and mere......
June 6, 2019 Case Laws Insolvency and Bankruptcy

Financial Creditor - CIRP under I&B Code - Agreement to Sell - It is clear that the Appellant is an ‘allottee’ and further the Agreement suggest that the amount was......
June 6, 2019 Case Laws Service Tax

Business Auxiliary Services - appellant is bottling and marketing of beverages under trade name Coca Cola, Kinley, Sprite etc - any activity which has been undertaken by....
June 6, 2019 Case Laws Service Tax

Place of supply of service - Intermediary services or not - POPOS Rules - Bundled services or not - claimant has acted only to mediate the provision of service by the......
June 6, 2019 Case Laws Service Tax

CENVAT Credit - various input services related to employees - club and association services - rent cab service - travel agent service - tour operator service - Since......
June 6, 2019 Case Laws Service Tax

Admissibility of CENVAT Credit on various items of Furniture and Fixture to the provider of Banking and Financial Services - Since the scheme of credit in respect of......
June 6, 2019 Case Laws Service Tax

Adjustment of excess payment of service tax made - whether the revenue authority justified in objecting to such adjustment on the ground that in view of rule 6(4) of the....
June 6, 2019 Case Laws Central Excise

Clandestine manufacture and removal - clearance of Snuff tobacco products - The Appellant are merely getting the raw leaves and grinding them and after making powder......
June 6, 2019 Case Laws Central Excise

Mechanism for recovery of Excise duty - imported raw material was cleared under Customs exemption Notification under bond but actually used the imported goods for......
June 6, 2019 Case Laws Central Excise

Recovery of Excise duty from the purchaser of goods in auction - Since the appellant have purchased the goods in auction, the department is free to settle their excise......
June 5, 2019 Case Laws Income Tax

Bogus LTCG - Addition u/s. 68 - penny stock - assessee placed all evidence - a specific query is put up as to whether any of entry operators searched or survey has......
June 5, 2019 Case Laws GST

Detention Order - Section 129 (1) of CGST Act, 2017 - release the goods detained within twelve hours from the date and time of receipt of bank guarantee valid for six......
June 5, 2019 Case Laws GST

Maintainability of appeal - 107 of the CGST Act - order regarding Scheme of Budgetary Support under GST - appealable or not - if no appeal is maintainable, the Appellate....
June 5, 2019 Case Laws Income Tax

Approval u/s 80(G)(5) - for the purpose of deciding as to whether or not to grant approval u/s 80G, a CIT (Exemptions) has to only examine whether or not the conditions.....
June 5, 2019 Case Laws Income Tax

Direction to IT department to examine source of fund - petitioner made a complaint with the Income Tax Authorities - the assessment for the relevant period are already......
June 5, 2019 Case Laws Income Tax

Addition u/s 40A(2) - expenditure is excessive or unreasonable having regard to the FMV of the goods, services or facilities - the assessee and Nimbus in negotiations......
June 5, 2019 Case Laws Income Tax

Assessment order in the name of a dead person - there is an obligation on the LR to bring such fact to the notice of the AO - this fact was brought to the notice of the.....
June 5, 2019 Case Laws Income Tax

Revision u/s 263 - estimation of income - when the income assessed by the AO was far more than the income returned by the assessee and all the investments made by the......
June 5, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - wrong facts in reasons recorded - AO completely ignored the fact that the return was already filed on 18.01.2010 and vide letter dated.....
June 5, 2019 Case Laws Income Tax

Disallowance of claim u/s 54F - assessee did not purchase new house within the stipulated time of one year prior to the date of transfer of original asset - renovation......
June 5, 2019 Case Laws Income Tax

Default in furnishing TCS statements - statement submitted u/s 200(3) are to be processed u/s 200A and then AO can levy fine u/s 234E - once a procedure has been......
June 5, 2019 Case Laws Income Tax

Validity of assessment - Once the notice u/s 143(2) was not served on the assessee through proper channel, even though such notice has been served through a person, who.....
June 5, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - genuineness of the claim has neither been disputed by the department nor the claimed expenses are false - the assessee has furnished all the......

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