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Highlights / Annotations / Catch Notes For June

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1 ....62 63 64 656667 68 69 70........ 127

June 13, 2019 Case Laws GST

Classification of services - packing of tea bags - members of the West Bengal AAR differ on the classification of supply regarding packing of tea bags - as per one......
June 13, 2019 Case Laws Income Tax

Reassessment u/s 147 - original order u/s 143(3) - once finding of fact recorded that no new material has surfaced on the basis of which the assessment proceedings could....
June 13, 2019 Case Laws Income Tax

Reassessment u/s 148 - AO in original assessment has formed an opinion that the bad debts from export receivables can be written off during the pendency of the......
June 13, 2019 Case Laws Income Tax

Revision u/s 263 - CIT himself has given a finding that the re-assessment proceedings have not been correctly carried out and the AO has failed to fulfill his obligation....
June 13, 2019 Case Laws Income Tax

Disallowance of pre-operative expenses - assessee has taken sufficient steps by way of raising sufficient funds employing skilled personnel and by entering into lease......
June 13, 2019 Case Laws Income Tax

Addition u/s 68 - share capital and premium - Making investment through cash in itself raises doubt and the assessee has merely furnished confirmation from said......
June 13, 2019 Case Laws Income Tax

Penalty u/s 271D - violation of provisions of section 269SS - AO has not at all recorded his satisfaction that the assessee has contravened the provisions of section......
June 13, 2019 Case Laws Income Tax

TP adjustment - TNMM VS RPM - neither the TPO nor learned DRP has pointed out any other defect in the transfer pricing analysis of the assessee except that the assessee.....
June 13, 2019 Case Laws Income Tax

Genuineness of expenditure - Mere entries in the books of accounts does not establish the genuineness of the expenditure.
June 13, 2019 Case Laws Income Tax

Reassessment u/s 147 - bogus purchases - When the investigation wing has received specific information from another gov. Dept. that assessee has indulged in hawala......
June 13, 2019 Case Laws Income Tax

Exemption u/s. 11 - filing of return of income belatedly - compliance of requirement of the Act will have to be at any time before the completion of assessment......
June 13, 2019 Case Laws Income Tax

Rectification u/s 254 - non discussion of case law relied upon - it is not necessary for Court/Tribunal to discuss the case relied in the order as long the larger ratio.....
June 13, 2019 Case Laws Income Tax

TP Adjustment - comparable selection - before relying upon any judicial precedent for exclusion or inclusion one has to cross the threshold of rule 10 B (2) of IT Rules,....
June 13, 2019 Case Laws Income Tax

Rectification u/s 154 - notice u/s 153A - reopening u/s 153A in case of assessee covered u/s 245-I is not provided in the Act - nothing debatable in coming to conclusion....
June 13, 2019 Case Laws Income Tax

Registration u/s 12AA - there is no provision for any type of free or concessional education to the poor and needy students rather the clauses in the Agreement makes it.....
June 13, 2019 Case Laws Customs

Condonation of delay of 485 days - the delay in filing the appeal has been sufficiently explained and it is not a case of negligence on the part of the Revenue in taking....
June 13, 2019 Case Laws Customs

Imposition of penalties u/s 112 and section 114AA - illegal import or re-import of Drawings - In the clear absence of record of export, no credence can be given to this.....
June 13, 2019 Case Laws Customs

Export of Prohibited item - Non-Basmati Rice - export of 110 MT of Non-Basmati rice will not be hit by the prohibition imposed on 24/3/2008 in as much as these goods......
June 13, 2019 Case Laws Companies Law

Maintainability of Complaint - there should be specific averments in the complaint that the accused was in charge and was responsible for the conduct of the business of.....
June 13, 2019 Case Laws Companies Law

Oppression and Mismanagement - Once franchise agreement is terminated it will be unreasonable restriction on the part that one party will be restrained not to do......
June 13, 2019 Case Laws Service Tax

Place of Provision of Services - Scientific or Technical Consultancy Services - Making studies - the location of service provider shall be place of provision of service.....
June 13, 2019 Case Laws Service Tax

Refund of service tax paid - limitation - When the appellant received the advance from the buyers along with Service Tax and paid the same and if subsequently, the......
June 13, 2019 Case Laws Service Tax

CENVAT credit - Repair & Maintenance of vehicles - Vehicle used to provide courier service not owned by the appellant - it has nexus with the output service - credit allowed.
June 13, 2019 Case Laws Service Tax

CENVAT Credit - input services - Demurrage Charges - Demurrage is part of handling of import and export shipments of the appellant and therefore the Cenvat credit of tax....
June 13, 2019 Case Laws Service Tax

Classification of services - non competition fee - activity of ‘entering into non-compete agreement is nothing but a service covered by ‘support service of business and commerce’
June 13, 2019 Case Laws Service Tax

Refund of accumulated and unutilized CENVAT credit - export of output services - rejection of the refund on the ground that the appellants have not debited the CENVAT......
June 13, 2019 Case Laws Service Tax

Reverse Charge Mechanism - Scope of Service tax act - period of dispute is the FY 2005-06 - Section 66A ibid has been inserted in the Statute w.e.f. 18.04.2006 providing....
June 13, 2019 Case Laws Central Excise

Process amounting to manufacture or not - supply and setting up of RO Water Treatment Plant - the Plant has come into existence only at the site in a progressive manner.....
June 13, 2019 Case Laws Income Tax

Transfer pricing - Draft assessment order not issued - AO violated the provision of section 144C. Further, in the process of making/correcting the lapses, AO made......
June 12, 2019 Case Laws GST

Pure service or a composite supply - it is a composite supply of various services, where excavation and re-excavation of the drainage channel is the principal supply.......
June 12, 2019 Case Laws GST

GST on development of fisheries - Exemption under Sl No. 3A of Notification No 9/2017 - Works Contract Service - the up-gradation of Jalda Kothi Landing Centre and the......
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.....

1 ....62 63 64 656667 68 69 70........ 127

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