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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 151 to 200 of 707 Records

1 2 345 6 7 8........ 15

July 24, 2019 Case Laws Income Tax

Rectification u/s 254 - violation of the provisions of section 255(3) - appeal heard by a Single Member Bench instead of Division Bench - since the income assessed in......
July 24, 2019 Case Laws Income Tax

TP adjustment to payment of interest on ECB loan - TPO himself has stated that while granting permission to the assessee for availing ECB loan, the RBI has fixed the......
July 24, 2019 Case Laws Income Tax

TP adjustment in export of finished goods to AE - comparison of the price charged to non–AEs located in India with the price charged to AEs in foreign countries cannot......
July 24, 2019 Case Laws Income Tax

TP Adjustment - ALP of interest on receivables - no credit period was agreed between the parties - TPO should not calculate the collection period selectively which are......
July 23, 2019 News Indian Laws

Date for filing of Income Tax Returns extended from 31.7.2019 to 31.8.2019
July 23, 2019 Case Laws GST

Classification of goods - Instruments Cluster is a combination of instrumentation including Speedometer, Tachometer, Odometer, Fuel Gauge, Temp. Gauges, Buzzers & Clock.....
July 23, 2019 Case Laws GST

Classification of supply - online and offline tendering - do not qualify as goods - both should be considered as Supply of Services under the residual Services Heading 9997
July 23, 2019 Case Laws GST

Levy of GST - Individuals who own flat/s in a society but have opted not to become the member of the society - eligibility for GST exemption of ₹ 7500/- Section......
July 23, 2019 Case Laws GST

Classification of services - intermediary service or not - benefit of exports - The applicant is providing intermediary service in the name of hand holding service and......
July 23, 2019 Case Laws GST

Rectification of TRAN-I - Petitioner's difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having its....
July 23, 2019 Case Laws Central Excise

Classification of the imported machine - Cyclotron - power of the Commissioner (Appeals) to assess or reassess the demand - The Appellate Authority was not bound by the.....
July 23, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening on the basis of retrospective amendment relating to diminution in the value of any asset is required to be added to the book.....
July 23, 2019 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(ia) of commission paid to foreign client - if a person paying interest or any other sum to a nonresident is not liable to deduct tax....
July 23, 2019 Case Laws Income Tax

Disallowance of expenses u/s 37(1)and depreciation u/s 32 - commencement of business - it can be said that the business had been set up and that the only thing was that.....
July 23, 2019 Case Laws Income Tax

Disallowance u/s 14A on ground of eligibility of deduction u/s. 80P(2)(d) - there is no application of section 14A as far as the deduction u/s 80A to 80U under Chapter VIA of the Act
July 23, 2019 Case Laws Income Tax

Employee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - decision in supreme court VINAY CEMENT LTD. [2007 (3)....
July 23, 2019 Case Laws Customs

Re-export of goods - extension of time limit for re-export of goods - labeling defects - Learned Tribunal, in our opinion, was justified in finding that the defects in......
July 23, 2019 Case Laws Customs

Principles of Natural Justice - opportunity to cross examination - petitioner has sought for a request to cross examine, the same came to be denied then the petitioner......
July 23, 2019 Case Laws Income Tax

Enhancement of income by CIT(A) u/s 251(2) - no notice of enhancement - the department did not place any evidence to show that the CIT(A) has issued notice for......
July 23, 2019 Case Laws Income Tax

TDS u/s 194C - organisers purchase seeds from farmers on behalf of company - it is established that the company has not made any payment to the organizers for the......
July 23, 2019 Case Laws Central Excise

CENVAT Credit - invoices beyond six months - Rule 4(7) of CCR, 2004 - the time restriction of six months would not apply to the invoices issued prior to 01/09/2014
July 23, 2019 Case Laws Income Tax

Interest u/s 234B - scope of amendment in section 209 - entire payment received by the assessee from India was subject to TDS hence no interest is chargeable - The......
July 23, 2019 Case Laws Income Tax

Set-off of long term capital loss on sale of mutual funds - gain from sale of shares as well as property is available - Once the assessee has determined its lTCG income.....
July 23, 2019 Case Laws Income Tax

Computation of ‘Cost of Sales’ and closing value of land - matching concept for determination of true profits - where the sale revenue has been recognized on the basis......
July 23, 2019 Case Laws Income Tax

Taxability of shares premiums u/s 56(2)(viib) r.w. Rule 11UA - contention that provisions of section 56(2)(viib) should be applicable only when there is investment of......
July 23, 2019 Case Laws Income Tax

Deduction u/s 54F - amount not deposited within time limit u/s. 139(1) but purchase flat before the extended time of filing of return u/s. 139(4) - assessee is entitled.....
July 22, 2019 Case Laws Income Tax

Disallowance of R & D units purchased as per Technical License Agreement - when the assessee has purchased a product in order to carry out improvements in its technology....
July 22, 2019 Circulars GST

Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
July 22, 2019 News Indian Laws

Finance Bill (No.2) As Passed by Lok Sabha
July 22, 2019 Case Laws Service Tax

Reverse charge - foreign remittances - sponsorship services or not - Appellant claims that the same as donations - Since the contract against which the payments have......
July 22, 2019 Case Laws GST

Constitution of GST tribunal - jurisdiction to decide the location of bench - The role of the State is confined to determine the place of area benches - Insofar as the......
July 22, 2019 Case Laws GST

Entitlement of having GST registration - deemed registration - power of the officers to seek additional details or clarifications under Rule 9(2) - on verification of......
July 22, 2019 Case Laws Customs

Ship breaking activity - When excise duty is exempted, there is no question of payment of additional duty.
July 22, 2019 Case Laws Customs

Imposition of penalties on CHA - appellant allowed another person to file export documents on their behalf - As separate provisions exist in the Customs House Agents......
July 22, 2019 Case Laws Customs

Importer sought recall of bill of entry and amend the same and allow refund - Though reassessment prescribed for in section 17 of Customs Act, 1962 is not an option to......
July 22, 2019 Case Laws Income Tax

Withdrawal of unutilized amount from the Capital Gain Account Scheme after 3 years - Proviso appended to Section 58[4][f] has to be read as a whole along with the......
July 22, 2019 Case Laws Income Tax

Selection of Members of the Income Tax Appellate Tribunal - the decision of the Search-Cum-Selection Committee to short-list candidates with 19 years of experience......
July 22, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 where assessment proceedings already pending - Unless the return of income already filed is disposed of, the notice for reassessment u/s.....
July 22, 2019 Case Laws Income Tax

Penalty u/s 271AAA - assessee failed to substantiate the manner in which undisclosed income was derived - from the statement of director, no such question had been asked....
July 22, 2019 Case Laws Income Tax

Estimation of income - the AO was not justified in estimating the turnover on the basis of information received from the Excise Department by rejecting books of accounts....
July 22, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - it is not permissible to adopt different standards while interpreting the words “reason to believe” vis-a-vis Section 143(1) and......
July 22, 2019 Case Laws Income Tax

Additional Depreciation on the wind mill - period of trial run - to deny the benefit of additional depreciation to generating entity on the basis of electricity is not......
July 22, 2019 Case Laws Income Tax

Grant deduction u/s 54G - LTCG on the sale of its godown situated in Bangalore, an urban area and which has been relocated in a non urban area - the activity done by the....
July 22, 2019 Case Laws Income Tax

Disallowance on account of setting of STCG against depreciation - carry forward of unabsorbed depreciation - set off allowed.
July 22, 2019 Case Laws Income Tax

Accrual of income - Revenue declaration in respect of expired pre-paid cards - Rendering of Services - Income recognition - AO would ensure that the “the unutilised talk....
July 22, 2019 Case Laws Income Tax

Treatment to the loss as speculation loss - NBFC - trading in shares - there could be no set off of the speculative business loss as against the income from other......
July 22, 2019 Case Laws Service Tax

Once the assessee is not required to reverse any credit availed by him on valid input services availed during the period 2010 till obtaining of completion certificate,......
July 22, 2019 Case Laws Central Excise

Extended period of Limitation - the Revenue was in fact aware of the activities of the appellants. The stand of the Revenue as to suppression is, therefore, only on......
July 22, 2019 Case Laws Indian Laws

Dishonor of Cheque - Plea that pleading not guilty was singed by the advocate on behalf of petitioner accused - The magistrate is empowered to record the plea of the......
July 20, 2019 Circulars GST

Clarification on doubts related to supply of Information Technology enabled Services (ITeS services).

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

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H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

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