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Highlights / Annotations / Catch Notes For June

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1 ....67 68 69 707172 73 74 75........ 127

June 3, 2019 Case Laws Central Excise

Classification of goods - Covered yarn - The classification requires to be arrived in terms of section notes and chapter notes and the references to the respective......
June 3, 2019 Case Laws Central Excise

CENVAT Credit - input services in the nature of the employee benefit - life insurance of employees - the need for exclusion would arise only when the services are......
June 3, 2019 Case Laws VAT and Sales Tax

Writ against assessment order - Section 52 of the KVAT Act, provides for an appeal before the FAA and the petitioner can very well raise all such objections including......
June 1, 2019 Case Laws GST

Grant/non grant of pre-arrest Bail - offence and non compliance of GST provisions - HC directed to keep SC order before granting pre-arrest bail.
June 1, 2019 Case Laws GST

Offences punishable under Penal Code OR UPGST Act - mensrea - Section 135 of the U.P.Act provide that in any prosecution for an offence, which requires a cuplable mental....
June 1, 2019 Case Laws GST

Offences punishable under two or more enactments - Penal Code/CGST Act/ UPGST Act(UP Act) - there is no provision in the U.P. Act which may suggest that the provisions......
June 1, 2019 Case Laws Income Tax

Validity of Search and seizure - conversion of survey in search - provisions of Section 131(1) could be invoked only if some proceedings were pending - nowhere any......
June 1, 2019 Case Laws Income Tax

Stay petition - demand raised by AO on three issue, TP adjustment,attribution and royalty - TP adjustment and attribution issue relating to the other assessment years......
June 1, 2019 Case Laws Income Tax

Penalty u/s 271AAB - document found during the search is not an incriminating material when the entry and the income were duly recorded in the books of account - income.....
June 1, 2019 Case Laws Income Tax

Addition u/s. 41 (1) or u/s 68 - no reply by sundry creditors u/s 133(6) - AO has accepted purchases as genuine and the amount outstanding in the name of sundry......
June 1, 2019 Case Laws Income Tax

Penalty u/s 27(1)(c) - addition u/s 68/69 for cash deposit in bank account - penalty has been initiated on the charge of furnishing inaccurate particulars, but Ld.AO......
June 1, 2019 Case Laws Income Tax

Deduction u/s 80-IB - netting off of interest - assessee has purchased the FDRs from the cash credit accounts on which it has paid interest which can proved from the......
June 1, 2019 Case Laws Income Tax

Penalty u/s. 271AAA - revenue is not in appeal against the findings of the CIT(A) acceptance of the contentions of the appellant with regard to condition of......
June 1, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - advance written off - business or capital loss - genuineness of loss is not in dispute - in the assessment order there is no mention about......
June 1, 2019 Case Laws Income Tax

Stay of demand - Penalty u/s. 271(1)(C) on disallowance of interest and professional fees - assessee has established the prima facie case and balance of convenience in......
June 1, 2019 Case Laws Income Tax

Addition of revaluation of closing WIP - the work in progress followed at cost + net profit so as to bring the contract revenue for the period lying with the requirement....
June 1, 2019 Case Laws Income Tax

Disallowance on account of valuation of stock u/s 145A - assessee is following exclusive method of accounting for valuing closing stock wherein unutilised MODVAT/Cenvat.....
June 1, 2019 Case Laws Customs

The failure by the Petitioner to appear in those proceedings cannot be an excuse to delay the adjudication order.
June 1, 2019 Case Laws Customs

Valuation of imported goods - Scrap - reports of Chartered Engineers suggest that part of the material is serviceable and could also be used as such - the appellant had.....
June 1, 2019 Case Laws Service Tax

Imposition of penalty - Delayed payment of service tax with interest - at the first place, the SCN itself was unnecessary as the duty and interest having paid......
June 1, 2019 Case Laws Service Tax

Penalty u/s 76 of FA - delay in payment of service tax - appellant has been reflecting the tax liability in their ST-3 returns but could not pay up the tax only because.....
June 1, 2019 Case Laws Service Tax

Refund of service tax - When the amount has been paid wrongly by mistake and when service tax is not leviable on the activity, the amount paid does not take the colour......
June 1, 2019 Case Laws Service Tax

Threshold limit for liable to pay service tax - Renting of Immovable Property Services - co-owner of the Complex - it is not disputed that the income by way of rent is......
June 1, 2019 Case Laws Service Tax

Refund claim - duty paid under protest on direction of audit - definition of manpower supply u/s 65(105)(k) is not applicable to the appellant as he has not supplied the....
June 1, 2019 Case Laws Service Tax

Classification of services - the appellants were not required to merely supply manpower or make such manpower available to M/s ONGC, but were required to carry out the......
June 1, 2019 Case Laws Central Excise

CENVAT credit - capital goods - pre-fabricated structure - the department is not required to prove a case of mathematical precision and is required to prove a case with.....
June 1, 2019 Case Laws Central Excise

Clandestine removal - All the removals done only on delivery challans, had been reflected in their R.G. 1 returns, though specific permission for such removals was not......
June 1, 2019 Case Laws Central Excise

CENVAT Credit - Goods Transport Agency services for outward transportation of goods beyond the place of removal is eligible within the meaning of ‘input service’ as......
June 30, 2018 Case Laws Service Tax

Classification of services - deputation of certain qualified technical staff to joint venture companies for performing the assigned duties - Appellant cannot be put to......
June 30, 2018 Case Laws Income Tax

Expenditure of acquisition of distribution rights of feature film - There can be no deduction permissible on the cost of acquisition without generation of income......
June 30, 2018 Case Laws Income Tax

Only when a return is filed claiming deduction under Section 80P, the AO will be enabled to first consider the question of eligibility of the assessee and then consider.....
June 30, 2018 Case Laws Income Tax

Agricultural produce - tapping of toddy is a traditional agricultural enterprise within the State and the State also encourages it; as distinguished from the foreign......
June 30, 2018 Case Laws Income Tax

Mode of computation - sale of tenancy rights - Benefit of indexation - Cost of acquisition to be taken as NIL for Fair Market Value (FMV) as on 1.4.1981 - Scope of......
June 30, 2018 Case Laws Income Tax

Eligibility for exemption u/s 11 - proof of charitable activities - Testing of water and thereby supplying good quality of water contribute to health of the people. -......
June 30, 2018 Case Laws Income Tax

Computation of MAT - Addition on debenture redemption reserve fund - adjustments to book profit u/s. 115JA/ 115JB - the amount set aside to redeem debentures must be......
June 30, 2018 Case Laws Income Tax

TDS liability - Furnishing of PAN by the transporters (GTA) - section 194C(6) and 194C(7) are independent of each other and cannot be read together to attract......
June 30, 2018 Case Laws Income Tax

Sludge/waste oil is bye-products which are used in the power generation, therefore, the same is part and parcel of business of the assessee and is eligible for deduction u/s 80IA.
June 30, 2018 Case Laws Customs

Interpretation of Statute - Refund of SAD - A mere conversion of imported logs in the Sawn Timber without loss of identity of the original product would not deprive the.....
June 30, 2018 Case Laws Customs

Refund claim - Mere filing and pendency of the review petitions would not enable the Department to withhold the refund claims of the petitioner, whose writ petition was.....
June 30, 2018 Case Laws Customs

Valuation of imported goods - Titanium Dioxide Anatase B101 - the revenue has taken the quantity of grade and country of origin into consideration for comparing......
June 30, 2018 Case Laws FEMA

FEMA - Power to compound contravention - RBI was not bound to put an end to the compounding proceedings - the compounding proceedings initiated vide the compounding......
June 30, 2018 Case Laws FEMA

Offence under FEMA - Adjudicating Authority is correct in holding that Sh. Rajesh S. Adani is the person incharge and responsible for the conduct of business of AEL and.....
June 30, 2018 Case Laws Service Tax

Sale or service - Commercial Training or Coaching Service - sale of study material to students - benefit of Exemption N/N. 12/2003 dated 26/06/2003 will be available for....
June 30, 2018 Case Laws Service Tax

Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the gross amount charged under N/N. 15/2004-ST, including the....
June 30, 2018 Case Laws Service Tax

Refund of service tax paid which is otherwise exempted - Rejection on the ground that the same is filed beyond the period of limitation u/s 11B of CEA - Provisions of......
June 29, 2018 Notifications Customs

Fixation of Traiff Values - Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver - Notification as amended.
June 29, 2018 Notifications Companies Law

Central Government constitutes New Bench of the National Company Law Tribunal at Jaipur - Total benches increased to 11 from 10 - Notification as amended.
June 29, 2018 Notifications GST

GST on Reverse Charge Mechanism (RCM) u/s 5(4) of IGST / 9(4) of CGST - procurement of supplies from unregistered persons - levy deferred till the 30.09.2018 - See......
June 29, 2018 Circulars DGFT

No supplementary claims for scrips under chapter 3 of the FTP 2015-20 would be admissible - DGFT
June 29, 2018 Case Laws Income Tax

Determination of real income - method of valuation of stock - where from the computation, the real income could not be properly deduced, the computation should be made......

1 ....67 68 69 707172 73 74 75........ 127

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A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

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

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