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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 1 to 50 of 707 Records

12 3 4 5........ 15

July 31, 2019 Case Laws GST AAAR

Appellant's Agreement with Manufacturer for Brewing Alcoholic Liquor Subject to 18% GST on Job Work Fees and Costs.
July 31, 2019 Case Laws GST AAAR

Fan Coil Units (FCUs) classified under HSN Code 8415 for tax purposes, not under headings 8418 or 8414.
July 31, 2019 Case Laws GST HC

Appellate Authority to Decide if E-Way Bill Required for Transporting New Autorickshaw with Delivery Note.
July 31, 2019 Case Laws Income Tax HC

AO's Decision on Lower Withholding Certificate u/s 197(1) Must Be Objective, Reasoned, and Communicated.
July 31, 2019 Case Laws Income Tax HC

Finance Act 2017: Retrospective Change Limits High Court Review of Section 132(1) Search Reason Disclosure.
July 31, 2019 Case Laws Income Tax HC

Government Acquires Land u/s 269UD; Payment Conditional on Owner Providing Vacant Possession, No Revesting Without Handover.
July 31, 2019 Case Laws Income Tax AT

Section 68 Additions Challenged: No Link Found Between Assessee and CHL Group, No Incriminating Evidence Discovered.
July 31, 2019 Case Laws Income Tax AT

Maintenance and Warranty Provisions Must Be Included in Book Profit Calculation u/s 115JB.
July 31, 2019 Case Laws Income Tax AT

Obsolete Inventory Write-Off Limited to 5% Due to Lack of Evidence; Assessee Must Prove Stock Obsolescence.
July 31, 2019 Case Laws Income Tax AT

Section 14A Inapplicable: No Separate Disallowance for Administrative Expenses on Exempt Income from Mutual Fund Investments.
July 31, 2019 Case Laws Income Tax AT

Interest Income from Inter-Corporate Deposits Classified as Business Income for Non-Money Lending Businesses. No Distinction with Bank Investments.
July 31, 2019 Case Laws Income Tax AT

Order Quashed: Section 263 Revision Overturned Due to Omission of Section 92BA(1) Effective April 1, 2017.
July 31, 2019 Case Laws Income Tax AT

Challenge to Unexplained Expenditure u/s 69C: AO Failed to Verify Seized Material, Relied on Auditor's Report.
July 31, 2019 Case Laws Companies Law AT

Company Must Form CSR Committee as Profits Exceed Rs. 5 Crore u/s 135(1) of Companies Act.
July 31, 2019 Case Laws Insolvency and Bankruptcy Tri

Legal Bench Empowers Police to Assist Resolution Professionals in Protecting Corporate Debtor Assets During Insolvency Process.
July 31, 2019 Case Laws Insolvency and Bankruptcy Tri

Corporate Insolvency Process: Resolution Plans Submitted After Limitation But Before 270 Days Must Be Considered in 30 Days.
July 31, 2019 Case Laws Service Tax HC

Show Cause Notice Invalid: Issued After One-Year Limit, No Fact Suppression Found, Extended Limitation Period Not Applicable.
July 31, 2019 Case Laws Service Tax AT

Court Rules Service Tax Applies to Entire Fee for Commercial Coaching; No Deductions for Books, Registration, or Exam Fees.
July 31, 2019 Case Laws Service Tax AT

Small-Scale Exemption of Rs. 10 Lakhs Applies Individually to Co-Owners for Renting Immovable Property Services.
July 31, 2019 Case Laws Central Excise AT

Refund of CENVAT Credit Allowed: No Unjust Enrichment as Duty Not Transferred to Another Party Per Records.
July 31, 2019 Case Laws Central Excise AT

Cenvat Credit Rules: Clean Energy Cess on Coal Not Eligible for Cenvat Credit u/r 3, Upholds 'Polluter Pays' Principle.
July 31, 2019 Case Laws Income Tax AT

Contested Penalty u/s 271(1)(c) Overruled Due to Lack of Evidence and Invalid Confession in Tax Case.
July 30, 2019 Case Laws Income Tax SC

Consistency in Law and Tax: Ensuring Predictability and Uniformity for Better Decision-Making and Planning.
July 30, 2019 Case Laws Income Tax SC

Notice Issued to Non-Existent Entity Invalid Despite Participation in Proceedings u/s 143(2) Amalgamation Case.
July 30, 2019 Case Laws Income Tax HC

Assessing Officer Must Confirm Seized Material Doesn't Belong to Searched Person Before Applying Section 153C.
July 30, 2019 Case Laws Income Tax HC

Penalty Confirmed: Clarification Issued on Section 271AAA as Section 271AAB for Non-Issuance of Notice u/s 274.
July 30, 2019 Case Laws Income Tax HC

Tribunal Recommends Using Wealth Tax Assessment Valuation for Consistent Long-Term Capital Gains Fair Market Value as of April 1, 1981.
July 30, 2019 Case Laws Income Tax HC

ITAT Dismisses Appeal for Non-Appearance, But Rule 24 Mandates Decision on Merits Regardless of Parties' Absence.
July 30, 2019 Case Laws Income Tax HC

Stadium Renovation Costs Classified as Revenue Expenditure; Upgrading Existing Facilities, Not Creating New Assets or Enduring Benefits.
July 30, 2019 Case Laws Income Tax AT

Tribunal Confirms Jurisdiction: Depreciation on Goodwill Allowed Despite Initial Failure to Claim in Tax Returns.
July 30, 2019 Case Laws Income Tax AT

Interest Disallowance u/s 36(1)(iii) Hinges on Commercial Expediency; AO Cannot Dictate Business Interest Decisions.
July 30, 2019 Case Laws Income Tax AT

Court Examines Loan Creditor's Balance Sheet; Disallowance u/s 36(1)(iii) and Additions u/s 68 Discussed.
July 30, 2019 Case Laws Income Tax AT

Assessee Proves Compliance with Section 68 of Income Tax Act; No Bogus Share Capital or Extra Tax Liabilities Found.
July 30, 2019 Case Laws Customs HC

Extending Detention of Seized Goods Requires Written Reason and Prior Notification per Amendment Guidelines.
July 30, 2019 Case Laws Customs HC

Court Upholds Show-Cause Notices by Additional Director General; No Interference Due to Alternative Remedies Available.
July 30, 2019 Case Laws Insolvency and Bankruptcy Tri

Delay in Government Order Doesn't Justify Excluding Time from CIRP Without Resolution Plans Filed for Corporate Debtor.
July 30, 2019 Case Laws Service Tax AT

Subsequent Show Cause Notice Invalid if Based on Known Facts from Earlier Notice, Preventing Multiple Issuances.
July 30, 2019 Case Laws Service Tax AT

Show Cause Notice Issued to Deceased Individual Invalid; Section 87(c) Finance Act Not Applicable for Tax Recovery.
July 30, 2019 Case Laws Income Tax AT

Appeal on Offsetting Business Loss Against Income u/s 69B and 115BBE for AY 2012-13.
July 30, 2019 Case Laws Income Tax AT

Souharda Sahakari Entities Recognized as Cooperative Societies for Tax Deductions Under IT Act Section 80P(2.
July 30, 2019 Case Laws Income Tax AT

Exemption Granted u/s 54 for Delayed Possession: Assessee Not Penalized for Developer's Delay in New Home Construction.
July 30, 2019 Case Laws Central Excise HC

Case Quashed: 13-Year Delay in Show Cause Notice Adjudication Deemed Unreasonable by Court.
July 30, 2019 Case Laws Central Excise AT

Appellant legally recredits CENVAT account after paying duty twice-once in credit, once in cash with interest.
July 30, 2019 Case Laws VAT and Sales Tax HC

Rule 117: Resolving Input Tax Credit Issues for Pending Declaration Forms Under CST Act with GST TRAN-1 in Gujarat.
July 29, 2019 Notifications Income Tax

Certain Individuals Exempt from Filing Income Tax Return for 2019-20 on Investments in IFSC Funds in India.
July 29, 2019 Case Laws Income Tax AT

Depreciation Rate for LED Walls and Projectors Set at 15% Under "Other Plant and Machinery" for Tax Purposes.
July 29, 2019 Case Laws GST AAR

Advance Ruling Application on Supply Taxability Not Covered u/s 97(2) Clauses of CGST Act, Query Unaddressed.
July 29, 2019 Case Laws GST HC

Applicant Granted Bail Under GST Act Sec 132 Due to Charge Sheet Delay Beyond 60 Days, Default Bail Right Upheld.
July 29, 2019 Case Laws Income Tax SC

Court Upholds Constitutional Validity of Section 35AC(7); No Promissory Estoppel Against Legislative Amendment for Hospital Project Benefits.
July 29, 2019 Case Laws Income Tax HC

Supreme Court Refers Deemed Dividends Issue u/s 2(22)(e) to Larger Bench; No Substantial Legal Question Found.

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