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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 101 to 150 of 707 Records

1 234 5 6 7........ 15

July 26, 2019 Case Laws Companies Law HC

Principal of natural justice - Petition filed for arbitration as well as insolvency - impugned order has been passed in violation of principles of natural justice......
July 25, 2019 Circulars DGFT

Allocation of quantity for export of preferential quota sugar to EU under CXL quota
July 25, 2019 Circulars DGFT

Inclusion of Paragraph 2.79F in the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 to lay down the procedure for Global Authorisation for Intra-Company....
July 25, 2019 Circulars Customs

Clarifications regarding Refunds of IGST paid on import in case of risky exporters
July 25, 2019 Case Laws GST AAR

Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is......
July 25, 2019 Case Laws GST HC

Benefit of waiver earlier granted for Entertainment/Luxury Tax in GST regime - The State Government may have taken a view on the report dated 6 March 2019 of the high......
July 25, 2019 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - limitation period u/s 275(1)(a) - limitation begins to run from the date of the order of the ITAT was served upon the CIT (Judicial) - penalty......
July 25, 2019 Case Laws Income Tax HC

Stay petition - prima facie case - on objections being filed by the assessee, the AO disposed of the objections then in appeal the CIT(A) ought to have considered the......
July 25, 2019 Case Laws Income Tax HC

Abatement of pending appeal before High Court - notice not served to assessee/LR - Appellant died and his LRs are not available to argue - present Appeal as having......
July 25, 2019 Case Laws Income Tax HC

Allowability of business loss - the embezzlement by one of the Directors/employee during the ordinary course of business is a pilferage of the company funds can be a......
July 25, 2019 Case Laws Income Tax AT

Reassessment u/s 147/148 - Initiation of rectification u/s 154 by the AO and simultaneously initiating the reassessment u/s 147/148 on the same reasons, particularly......
July 25, 2019 Case Laws Income Tax AT

Derivative trading loss as business loss - when undisputedly assessee has entered into transaction of derivatives after 01.04.2006 in a recognised stock exchange as per.....
July 25, 2019 Case Laws Income Tax AT

Notice u/s 271AAB to levy penalty u/s 271(1)(c) - AO gets the jurisdiction to levy the penalty by issuing a notice and therefore, it is not a procedural requirement but.....
July 25, 2019 Case Laws Income Tax AT

Reassessment u/s 147 - Sanction granted by the CIT u/s 151 - simply written “Yes I agree” which does not in any manner shed any light as to whether there was any......
July 25, 2019 Case Laws Income Tax AT

Power of CIT(A) for enhancement - declare TDS return as non-est - appeal relates to fee u/s. 234E - Act contains provision for declaring a return of income filed as......
July 25, 2019 Case Laws Income Tax AT

Enhancement by CITA) to book profit computation u/s.115JB - provisions were sought to be added u/s 115JB only pursuant to an amendment by the FA 2008 w.e.f 01/04/2001 -.....
July 25, 2019 Case Laws Income Tax AT

Disallowance on account of non- utilisation of loan - @ 14% of loan amount - there is nothing on the record that the assessee has diverted interest bearing borrowed......
July 25, 2019 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - payment of pigmy commission had direct nexus with the business income of the assessee on which deduction u/s 80P(2)(a)(i) was claimed - If......
July 25, 2019 Case Laws VAT and Sales Tax HC

Interest on refund - the wording of Section 42(1) of DVAT Act is unambiguous which talks of the two dates i.e. date the refund was due to be paid to the person and......
July 25, 2019 Case Laws VAT and Sales Tax HC

Best Judgement Assessment - legislation itself has undergone two changes upon introduction of the VAT Act and thereafter GST regime - In such facts, no useful purpose......
July 25, 2019 Case Laws GST AAR

Educational Institution or not - Charitable Society imparting Medical Education - The applicant has entered into a joint project with the State and Central Governments......
July 25, 2019 Case Laws GST HC

Transitional Credit - transition to GST regime - prayer to Nodal Officer, to forward writ petitioner's file to fourth respondent for reopening the aforesaid TRAN-01 -......
July 25, 2019 Case Laws Service Tax AT

Rejection of Refund claim - export of services - the entire credit which was carried forward in TRAN-1 stood reversed by the appellant voluntarily in its GSTR-3B filed......
July 25, 2019 Case Laws Service Tax AT

Refund Claim u/s 104 of the Finance Act, 2017 - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the......
July 25, 2019 Case Laws Central Excise HC

Refund claim - destroying goods outside the factory premises without permission - Expired drugs / medicines - conditions are procedural or mandatory in nature - ESTAT......
July 24, 2019 Case Laws Income Tax AT

Understated/suppressed production - assessee had supplied all the relevant details to the lower authorities such as register which are subject to regular check and......
July 24, 2019 Case Laws GST AAR

Levy of GST - monthly maintenance charges payable by way of reimbursement of charges or share of contribution by a Member to a resident welfare association/ housing......
July 24, 2019 Case Laws GST AAR

Classification of goods - Steel Mugs with a plastic outer body - The subject goods fall under Chapter Heading 7323, as the material which is giving the essential......
July 24, 2019 Case Laws Income Tax HC

Allowability of Foreign exchange fluctuation loss u/s 37 - difference between amount given by it as loan to its subsidiary in the USA and the amount realized due to......
July 24, 2019 Case Laws Income Tax HC

Power of TRO in recovery proceedings - personal attendance pursuant to the summons under Rule 83 of the Second Schedule to the Act - for effective and expeditious......
July 24, 2019 Case Laws Income Tax HC

Allowabiltry of depreciation - not claimed deprecation in either its original return or in its revised return - Tribunal allowed the depreciation - no substantial question of law arises
July 24, 2019 Case Laws Income Tax HC

Nature of expenditure - payment for non compete fee - the tenor of the agreement was only 18 months and it could not be stated that the assessee derived any enduring......
July 24, 2019 Case Laws Income Tax HC

Depreciation on software license - intangible and depreciation allowable @25% or software application depreciation allowable @60% - if a particular article would fall......
July 24, 2019 Case Laws Income Tax HC

Income recognition - interest income on 'non-performing assets' - AS 9 - For AY 2004-05 it is to be seen is whether the assessee has got non-performing asset in terms of....
July 24, 2019 Case Laws Income Tax HC

Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is.....
July 24, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - defective notice - the show cause notice u/s 271(1)(c) AO had neither strike out the inappropriate words nor specify the charges against the......
July 24, 2019 Case Laws Income Tax AT

Assessment of income of shipping company - though the representative assessee has filed the return of income u/s 172(3), he has not furnished any evidence to show that......
July 24, 2019 Case Laws Income Tax HC

TP adjustment - exclusion and inclusion of comparables - since in respect of each of the comparables, the ITAT has given detailed reasons why the comparables should be......
July 24, 2019 Case Laws Income Tax SC

Review of order - originally held that since the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment......
July 24, 2019 Case Laws Companies Law AT

Compounding of offences u/s 134(3)(o) r.w.s 135(2) - violation of disclosure of Director’s Report and the details of the CSR Policy developed and implemented - since,......
July 24, 2019 Case Laws Insolvency and Bankruptcy Tri

CIR Process - allegation and counter allegation on RP & erstwhile management/operational creditor - Voluminous evidences filed by the parties in support of their......
July 24, 2019 Case Laws Insolvency and Bankruptcy AT

Liquidation u/s 33 of the I&B Code - resolution plan from promoters - no such Plan can be admitted as more than 270 days have passed and in absence of any viable and......
July 24, 2019 Case Laws Insolvency and Bankruptcy Tri

Admissibility of petition - claim submitted beyond 90 days after the CIRP begins - RP has not committed any error or illegality in rejecting the claim applying......
July 24, 2019 Case Laws Central Excise AT

Refund claim - amount paid on reversal of credit alongwith interest and penalty - no intimation of appellant accepting their liability - if at all the Revenue is of the.....
July 24, 2019 Case Laws VAT and Sales Tax HC

Penalty - mere a technical omission or violation of law would not empower the authority to impose penalty - since there is only a technical defect of non-submission of......
July 24, 2019 Case Laws VAT and Sales Tax HC

Penalty u/s 47(6) of the KVAT Act - The failure to accompany the transport with Form 8FA declaration - the authority is bound to make a probe in order to arrive at a......
July 24, 2019 Case Laws GST AAAR

Classification of goods - rate of tax - pen parts - Primarily ‘Tips and balls’ are part of refill, and since there is no specific Sub-heading allotted to these parts......
July 24, 2019 Case Laws Companies Law HC

Removal of Director - Offence of defamation - it is obligatory upon the Magistrate that before summoning the accused residing beyond its jurisdiction, he shall enquire......
July 24, 2019 Case Laws VAT and Sales Tax HC

Best Judgement Assessment - the estimation made by the Tribunal was found to be not based on any material, whereas the estimation made by the first appeal authority was.....
July 24, 2019 Case Laws Indian Laws HC

Jurisdiction of the tribunal - petitioner contends that the impugned orders were passed without the presence of a judicial member - notwithstanding, that a judicial......

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