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Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

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Showing 601 to 650 of 697 Records

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June 5, 2019 Case Laws Income Tax

Capital gain computation - co-ownership at 50% - electivity bills or the society maintenance receipt tax does not prove the title of the property - the transfer......
June 5, 2019 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - in the case of mutual funds, administrative and managerial expenses are factored in the investments itself - the explanation offered by.....
June 5, 2019 Case Laws Income Tax

TDS u/s 194C - disallowance u/s 40(a)(ia) - freight received and freight paid difference is only 1.15% - assessee actually engaged not in the transportation business,but....
June 5, 2019 Case Laws Income Tax

Condonation of delay - against two order for penalty U/s. 271AAA and u/s 271(l)(c) joint one appeal was filed - subsequently after decision of CIT(A) separate appeal was....
June 5, 2019 Case Laws Customs

Benefit of duty free import - inshell walnut - Once the imported goods satisfy the description given in the SION and reproduced in the DFIA, they are clearly entitled to....
June 5, 2019 Case Laws Customs

Advance licence of DEEC Scheme - once advance licence is issued, the Customs authority cannot refuse exemption on an allegation that there was misrepresentation and......
June 5, 2019 Case Laws Companies Law

Secured creditors or not - mere fact that the Company’s properties have been attached, not even sold, prior to the winding-up order dated 19th July 2007 does not have......
June 5, 2019 Case Laws Service Tax

Classification off services - Manpower Recruitment and Supply Agency Services or otherwise? - the appellant is receiving a separate amount towards the provident fund of.....
June 5, 2019 Case Laws Service Tax

Valuation - Mandap Keeper Services - inclusion of various amounts collected i.e. generator charges, electricity, cleaning and maintenance in the assessable value - demand confirmed.
June 5, 2019 Case Laws Service Tax

Whether the service tax paid under the head of “Renting of immovable property” can be considered as payment of service tax under “Port Service” on the same service? -......
June 5, 2019 Case Laws Central Excise

CENVAT Credit - non-existent firms - credit was availed on the invoices issued by all fradulent firms who were found to be non-existent and such fraud vitiates the......
June 5, 2019 Case Laws Central Excise

Refund of CENVAT Credit - there is an ongoing controversy that credit in respect of inputs used in manufacture of goods exported under DFIA Scheme is not available - The....
June 5, 2019 Case Laws Central Excise

Duty liability on goods destroyed in the factory of manufacture - duty cannot be demanded - It does not matter whether the assessee has sought remission or not. The......
June 5, 2019 Case Laws Central Excise

Clandestine removal - M.S. Ingots - process loss of Ingots - High consumption of electricity by itself cannot be the ground to infer that the factories were engaged in......
June 5, 2019 Case Laws Customs

Re-examination and verification of machine - a used/repaired one - para 11 of circular dated 15.10.2015 issued by the CBEC permits the importer to select any Chartered......
June 5, 2019 Case Laws Customs

Extension of time limit for issuance of SCN - amended provision of Section 110 (2) - SCN was not issued within the period 6 months - there is no legal authority with the....
June 5, 2019 Case Laws Customs

Mis-declaration of import goods - woven fabric - at the instance of the appellant goods were put to test for ascertainment of its description and classification before......
June 5, 2019 Case Laws Insolvency and Bankruptcy

conversion of CIRP u/ss 7 or 9 or 10 to Fast Track Corporate Insolvency Resolution Process’ u/s 55 of the I&B Code after 270 days - Adjudicating Authority exceeded its......
June 5, 2019 Case Laws Service Tax

Classification of services - Franchise services or not - slump sale of business of marketing - None of the ingredients of franchisee service or the Board Circular are......
June 5, 2019 Case Laws Central Excise

CENVAT Credit - when two lower adjudicating authorities had come to a finding on facts that the assessee was not entitled to Cenvat Credit on inputs, there was a higher.....
June 5, 2019 Case Laws Income Tax

Revision u/s 263 - disallowance u/s 40(a)(ia) - CIT has not correctly interpreted the provisions of sec.194C(2) nor consider the law amended in sec.40(a)(ia) held to be.....
June 4, 2019 News Indian Laws

Extended due dates for filing TDS statement in Form 24Q & issue of TDS certificate in Form 16
June 4, 2019 News GST

Clarifications on filing of Annual Return (FORM GSTR-9)
June 4, 2019 Circulars Customs

Implementation of PGA eSANCHIT— Paperless Processing under SWIFT-Uploading of Licenses/Permits/Certificates/Other Authorizations (LPCOs) by PGAs
June 4, 2019 Circulars Customs

Simplified auto-registration of beneficiaries (IEC holders) on ICEGATE for eSANCHIT and other benefits
June 4, 2019 Case Laws Income Tax

Addition u/s 68 - Bogus LTCG - penny stock purchases - list of beneficiaries submitted by the brokers/entry providers before the investigation wing substantiates that......
June 4, 2019 Case Laws Income Tax

Addition u/s 68 - share capital and share premium - no enquiries were conducted by the ld AO u/s 133(6) and/or 131 from the share subscribers - the assessee by producing....
June 4, 2019 Case Laws Income Tax

Monetary limit - maintainability of appeal - litigation for approaching the High Court shall be of a minimum value of ₹ 50,00,000/- - this Court is aware of the......
June 4, 2019 Case Laws Income Tax

Registration u/s 12AA - Tribunal had noticed that the poor patients were being treated at the hospital which was supported from the list of the patients and fund had......
June 4, 2019 Case Laws Income Tax

Monetary limit - Low tax effect - circular No. 03/2018, dated 11. 07. 2018 issued CBDT - withdrawal of the appeal by the revenue shall not be taken to be affirmation of.....
June 4, 2019 Case Laws Income Tax

Stay of demand - recovery notice during the pendency of the stay applications - Instruction No.1914 dated 02.12.1993 of the Board would make it clear that the stay......
June 4, 2019 Case Laws Income Tax

Addition u/s 68 - bogus share capital and share premium - The financial statements, Annual Reports as well as bank statements of the all the investors was made available....
June 4, 2019 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - assessee has a stake in the performance and profit making of wholly owned subsidiaries - it cannot be denied that the......
June 4, 2019 Case Laws Income Tax

Deduction u/s 80IB - investment threshold limits in Plant and Machinery - assessee has to fulfill criteria as laid down u/s 80IB(14)(g) every year as every assessment......
June 4, 2019 Case Laws Income Tax

Exemption u/s 11- taxability of unregistered trust - AO has brought gross receipts to tax which is against the basic tenets of law where only the real income which is......
June 4, 2019 Case Laws Income Tax

Commission paid to director u/s 36(1)(ii) - as a part of remuneration package of the executive director - based on his performance evaluation and also considering his......
June 4, 2019 Case Laws Companies Law

Oppression and mismanagement - member - When the Respondent No.1 being a shareholder with 25% shareholding at the time of incorporation and also being one of the......
June 4, 2019 Case Laws Companies Law

Restoration of name of company in the ROC - company under litigation - Pending litigation in itself has been judicially recognized as a ‘just’ ground for restoration of.....
June 4, 2019 Case Laws Insolvency and Bankruptcy

Setting aside the transaction - Preferential or undervalued - no case is made out by the RP that any business of the CD has been carried out with the intent to defraud......
June 4, 2019 Case Laws Companies Law

Proceedings under I&B Code - Maintainability of suit - Rejection of application on the ground of pre-existing dispute - whether the suit is maintainable or not, such......
June 4, 2019 Case Laws Service Tax

Recovery of interest - Extended period of limitation - The show cause notice is bad, both for invocation of extended period of limitation and also for non-invocation or.....
June 4, 2019 Case Laws Central Excise

Valuation - value of the raw material declared by the principal manufacturer cannot be questioned in the hands of the receiver unless there is allegation of connivance......
June 4, 2019 Case Laws Customs

Free Trade Agreement [FTA] - goods imported from South Asian Association for Regional Co-operation [SAARC] countries - the subject goods are not fulfilling the Origin......
June 4, 2019 Case Laws Service Tax

Challenge to show cause notice (SCN) - Intellectual Property Right service - producers/purchasers of cinematograph films who have assigned some part of their copyright......
June 4, 2019 Case Laws Service Tax

Management Consultancy Service - logistic management or access control system of the organization - the services provided will qualify under the category of Management......
June 4, 2019 Case Laws Service Tax

Services in relation to digital signature certificates (DSC) - Sub Certifying authorities - mere act of collecting the applications and verification of the same for......
June 3, 2019 Case Laws Income Tax

Bogus purchases - department had neither disputed the assessee's sales nor shown any discrepancy between the purchases shown and the sales declared - the Tribunal was......
June 3, 2019 Case Laws Service Tax

Whether service tax paid by the Appellant in accordance with Rule 2(1)(d)(iii) of Service Tax Rules, 1994 as recipient of ‘Insurance Auxiliary service’ and then......
June 3, 2019 Case Laws GST

Constitution of the GST Tribunal in UP - headquarter at Praygraj OR Lucknow - There are two Seats of the High Court of Judicature at Allahabad, one at Lucknow and the......
June 3, 2019 Case Laws GST

Power of arrest u/s 69(1)of CGST Act - when the very arrest of the petitioners is not prohibited prior to the completion of the assessment, any coercive action lesser......

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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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 ...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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A: Director Identification Number

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