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Highlights / Annotations / Catch Notes For June

Home Highlights June

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1 ....56 57 58 596061 62 63 64........ 127

June 26, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - wrong claim of TDS which not belong to the assessee but appeared in the form No.26AS - there was no addition made to the income of the assessee......
June 26, 2019 Case Laws Income Tax

Adjustment in book profit u/s 115JB - assessee make adjustment in sale and reduced the profit - Provisions relating to adjustments by way of increase and decrease to the....
June 26, 2019 Case Laws Income Tax

Interest u/s 244A on self assessment tax payment - AO directed to re-compute the amount of interest u/s. 244A by first adjusting the amount of refund already granted......
June 26, 2019 Case Laws Income Tax

Deemed income from purchase of shares - purchases at lower price than FMV - addition u/s 69 OR u/s 56 (2)(vii)(C) - asset that has been transferred in this transaction......
June 26, 2019 Case Laws Income Tax

Capital gain on sale of shares - market price or agreed price - transfer of shares by obtaining interest free loans for a long tenure coupled with call option agreements....
June 26, 2019 Case Laws Income Tax

Capital gain computation - LTCG OR STCG - different demat account - ‘period of holding’ - it is mandatory to follow FIFO method when the profits on sale of shares in......
June 26, 2019 Case Laws Income Tax

Reassessment u/s 147 - reopening based on dictation/instance of the investigation wing - the authority, indicating the information was of the equal rank and not a higher....
June 26, 2019 Case Laws Income Tax

Taxability of subsidy received under TUF scheme - revenue or capital receipts or reduction in value of fixed assets - to reduce from the cost of asset, the subsidy......
June 26, 2019 Case Laws Income Tax

Disallowance of depreciation on galas as given on rent - the primary condition as envisaged by Section 32 to claim the depreciation is that the assets should be used for....
June 26, 2019 Case Laws Customs

Classification of imported goods - Computer with CPU, ICB, Mouse & Monitor - Portable automatic data processing machine have weight not more than 10 kgs(CTH 847130) or a....
June 26, 2019 Case Laws Money Laundering

Offence under PMLA - attachment of property - Since the action taken by the Bank of India was in accordance with law and was prior to the proceedings initiated under......
June 26, 2019 Case Laws Service Tax

Alternative remedy of appeal - writ jurisdiction will be exercised only in cases of certain specific exceptions and particularly (a) lack of jurisdiction, (b) violation.....
June 26, 2019 Case Laws Service Tax

Erection, Commissioning and Installation Services - composite contract - Commissioner (Appeals) has travelled beyond the Show Cause Notice to confirm the demand under......
June 26, 2019 Case Laws Central Excise

CENVAT Credit - input services - Outdoor Catering Services - the service of preparation and supply of food in the factory canteens - after 01.04.2011, Outdoor Catering......
June 26, 2019 Case Laws VAT and Sales Tax

Classification of imported goods - tax rate on Multi-function Printers(MFD) - there is no distinction between old/used products and new products as far as MFDs, which......
June 26, 2019 Case Laws VAT and Sales Tax

Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the......
June 26, 2019 Case Laws Central Excise

CENVAT Credit - the clean energy cess being actually in the nature of fee and not tax/ excise duty that the appellant is not entitled for availing cenvat credit thereupon
June 26, 2019 Case Laws Central Excise

Levy of Excise duty - parts used in repair of old cylinders - Inasmuch as the appellant has paid the service tax which is more or less equivalent to the excise duty......
June 26, 2019 Case Laws Central Excise

Failure to fulfill export obligations - If there is no extension having been granted by the Authorities, in terms of the provisions of Notification No.42/2001-CE(NT),......
June 26, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - There is nothing on record prima facie suggesting that the profit out of sale of shares was taxable under the normal provisions or that....
June 26, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective show cause notice - the impugned SCN qualifies as a notice u/s 292B - it cannot be held to be invalid merely by mistake or defect of......
June 26, 2019 Case Laws Income Tax

Case selected under CASS - limited scrutiny - in the absence of any permission received from the Pr. CIT or CIT, no merit in the order of AO in making the aforesaid......
June 26, 2019 Case Laws Income Tax

Applicability of transfer pricing provisions where income is computed under the Tonnage Tax Scheme (TTS) - the transfer pricing regulations do not apply to the assessee.....
June 26, 2019 Case Laws Income Tax

Addition of income from other sources u/s 56(2)(viib) - allotment of shares at a price which exceeds fair market value (FMV) of the share - Revaluation reserves need not....
June 26, 2019 Case Laws Income Tax

Deduction u/s 10B - Probably the Legislature did not want duplicity in exemption on export profit. - inter-unit sales in the Export Processing Zone are not treated as......
June 26, 2019 Case Laws Income Tax

Exemption u/s 10B - consideration received in convertible foreign exchange which was not brought to India within six months (or extended period) to India - Deduction cannot be allowed.
June 25, 2019 Case Laws Income Tax

Rectification u/s 254 - in the earlier years same issue had been sent back to the A.O. for verification and adjudication in the light of the findings of the Hon'ble High....
June 25, 2019 Case Laws Income Tax

Expenditure toward the grant-in-aid to the school/institution - allowable u/s 37(1) as expenditure have been incurred for the purpose of business of the assessee i.e and....
June 25, 2019 Case Laws Income Tax

MAT - scope and interpretation of section 115JB(6) - assessee is not eligible for exemption from payment of MAT as per the provisions of section 115JB(6), since,......
June 25, 2019 Case Laws Income Tax

Determination of value of assets transferred on Demerger / Succession - actual cost of the transferee company on the date of transfer is indicated in Section 43(1),......
June 25, 2019 Case Laws GST

Printing of Railway Tickets - in case of railway Tickets where the applicant uses their own physical input i.e. paper, then the same is taxable at 6% CGST
June 25, 2019 Case Laws GST

Printing services - In a situation where the applicant does printing of cheques where physical input i.e. paper is supplied by the client, then the same will also be......
June 25, 2019 Case Laws GST

Works contract services or Composite supply? - turnkey projects for supply, installation, testing and commissioning of Relay & Protection Panels with Substation......
June 25, 2019 Case Laws Customs

Duty Drawback - respondents’ action for seeking amendment and holding out the provisions of Section 149 was nothing but uncanny attempt to avoid the eventualities, which....
June 25, 2019 Case Laws Customs

Import of restricted item - There cannot be two distinct determination of classification for the purpose of recourse to the general restrictions in the Foreign Trade......
June 25, 2019 Case Laws Money Laundering

Provisional order of attachment of properties mortgaged with the Appellant RIICO - The Appellant has nothing to do and has no connection with the allegation of crime......
June 25, 2019 Case Laws Money Laundering

Attachment of Bank Accounts - Without assigning any reason for the attachment of properties of the Respondent, the attachment cannot be permitted mere repetition of......
June 25, 2019 Case Laws Service Tax

Interpretation of clauses of agreement - reimbursement of service tax - who is liable to bear the service tax - unless contracted to the contrary, the consumer of......
June 25, 2019 Case Laws Service Tax

Reverse Charge (RCM) - Constitutional validity of the provision of sub-Clause (iv) of Rule 2 (1)(d) of Service Tax Rules, 1994 - Period from 2002-03 to 2004-05 - Rule 2.....
June 25, 2019 Case Laws Service Tax

Real estate agent service - contract between parties is of principal to principal relationship or agent to principal - There is no consideration defined and/or provided.....
June 25, 2019 Case Laws Central Excise

Refund claim - unjust enrichment - except for putting forth arguments theoretically, the appellants have not put forth any incontrovertible evidence to prove that the......
June 25, 2019 Case Laws VAT and Sales Tax

Classification of goods - different flavours of ‘Halls’ - whether could not be treated as proprietary Ayurvedic medicine - Tribunal failed to examine that the very same.....
June 25, 2019 Case Laws VAT and Sales Tax

The brevity is an art of writing judgements and the manner in which the Tribunal has penned its order is in clear violation of the often propounded theory of brevity.
June 25, 2019 Case Laws Income Tax

Scope of Section 260A - in the absence of demonstrated perversity that findings recorded by the Tribunal are based on no evidence and or while arriving at a said finding....
June 25, 2019 Case Laws Income Tax

Non deduction of TDS u/s 194A - payment exceeded the basic limit of taxation - in the absence of certificate u/s 197, the bank is obliged to deduct the TDS - AO has......
June 25, 2019 Case Laws Income Tax

Revision u/s 263 - acceptance of capital introduction from the partner on the evidence placed on record by the AO is a possible view - exercised of power by Pr.CIT to......
June 25, 2019 Case Laws Income Tax

Penalty u/s 271AAB - discrepancy in stock - condition of Explanation(c) below section 271AAB(3) fulfilled - shortage of stock not accounted for by the assessee has been.....
June 25, 2019 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - issues of shares at a price more than the FMV - from the year of application or allotment - Section was inserted vide Finance Act, 2013......
June 25, 2019 Case Laws Income Tax

Allowability of business loss - Advance given for supply of refractory materials in the normal course of its business of trading and manufacturing of refractories and......
June 25, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition of peak cash credit - sale and purchase of old vehicles - addition confirmed by the CIT(A) on the basis of estimation/preponderance of......

1 ....56 57 58 596061 62 63 64........ 127

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H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

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F: interest lability on ITC when payment to supplier is made after 180 days

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A: Difference between “License” and “Royalty”

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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