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Highlights / Annotations / Catch Notes For June

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1 ....66 67 68 697071 72 73 74........ 127

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......
June 3, 2019 Case Laws Income Tax

Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and....
June 3, 2019 Case Laws Income Tax

Seizure of cash in election - seizure itself was without sanction of law which is apparent from the fact that no F.I.R. or complaint was instituted - The illegality is......
June 3, 2019 Case Laws Income Tax

Penalty u/s 271B - violation of section 44AB - TAR obtain within time but filed with belated return - amended Rule 12(2) w.e.f 01.04.2013 - when the amended rule was not....
June 3, 2019 Case Laws Income Tax

Revision u/s 263 - notice issued on several points - assessee could not rebut the findings of the Ld. PCIT in respect of points ‘b’ and ‘c’ which proves that the order......
June 3, 2019 Case Laws Income Tax

Reassessment u/s 147 - in statement name of the assessee also found mentioned in the list of beneficiaries of bogus accommodation entries - information received by the......
June 3, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Since the assessee had furnished full particulars about the expenditure incurred including non–deduction of TDS in the tax audit report itself,......
June 3, 2019 Case Laws Income Tax

Addition u/s 69 - unexplained investment found in the form of loan given to a party which was not recorded in the books of account of the assessee and the explanation......
June 3, 2019 Case Laws Income Tax

Loss from derivative transactions in Commodity Futures and Options - speculative loss OR not - CBDT, on 22nd May 2009, recognizing MCX as recognized Stock Exchange for......
June 3, 2019 Case Laws Customs

Retention of passports without order - petitioners were carrying foreign currency unauthorizedly about $ 10,000 - only liable to pay penalty - directed to Customs......
June 3, 2019 Case Laws Customs

Refund of excess customs duty - finding of the Commissioner(A) that the goods have not been cleared under protest and hence the refund application is not maintainable is....
June 3, 2019 Case Laws Customs

Revocation of CHA License - imposition of penalty - no finding of the IO against the involvement of the appellant in the offence committed by the exporter regarding the.....
June 3, 2019 Case Laws Customs

Penalty u/s 112 of the Customs Act, 1962 - violation of the conditions of the Advance Authorisation Licence - appellant, being an employee, only accepted directorship of....
June 3, 2019 Case Laws Companies Law

Approval of the scheme of compromise/arrangement - promoter directors or some of the shareholders can move application u/s 391 of the old Act when the company is in......
June 3, 2019 Case Laws Insolvency and Bankruptcy

Service of demand notice u/s 8 of the Code - service at corporate office - respondent had never raised the objection to the receiving or replying to the notice and at......
June 3, 2019 Case Laws Insolvency and Bankruptcy

Liquidation of Corporate Debtor u/s 33(1)(a) of the I&B Code - no Resolution Plan has been received by this Authority under sub-section (6) of Section 30 of the I&B......
June 3, 2019 Case Laws Service Tax

Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to....
June 3, 2019 Case Laws Service Tax

Imposition of penalty - input credit of 5% retention amount - appellant had sufficient balance in cenvat account therefore it cannot be said that they had utilised the......
June 3, 2019 Case Laws Service Tax

Levy of Service Tax - hospital services to doctors - providing consulting rooms required by the panel/non-panel doctors for treating their (doctor’s) patients in the OPD....
June 3, 2019 Case Laws Service Tax

CENVAT credit - input services - rent-a-cab service which admittedly was hired by the Appellant to provide car service to their guests - credit allowed.

1 ....66 67 68 697071 72 73 74........ 127

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