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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 AT

Single Member Bench Error: Appeal Heard in Violation of Section 255(3); Order Recalled Due to Procedural Mistake.
July 24, 2019 Case Laws Income Tax AT

Court Orders Transfer Pricing Adjustment on ECB Loan Interest Rate to LIBOR Plus 300 Basis Points Despite RBI Approval.
July 24, 2019 Case Laws Income Tax AT

Transfer Pricing Case Rejects CUP Method for Export Pricing Due to Geographical Differences Impacting Arm's Length Price Assessment.
July 24, 2019 Case Laws Income Tax AT

TPO Must Use Annual Average Collection Period for Transfer Pricing Adjustments on Receivables Exceeding 90 Days.
July 23, 2019 News Indian Laws

India Extends Income Tax Return Filing Deadline to August 31, 2019, from July 31, 2019.
July 23, 2019 Case Laws GST AAR

Instruments Cluster for Vehicles Classified as Distinct Product, Taxed at 28% Rate.
July 23, 2019 Case Laws GST AAR

Tendering Process Classified as Service, Not Goods, Under Services Heading 9997 for Both Online and Offline Transactions.
July 23, 2019 Case Laws GST AAR

GST Exemption of Rs. 7500 Not Applicable to Non-Member Flat Owners, AAR Denies Clarification on Eligibility u/s 97(2).
July 23, 2019 Case Laws GST AAR

"Hand Holding Service" Not a "Support Service" and Fails to Qualify as Export of Service.
July 23, 2019 Case Laws GST HC

Petitioner's TRAN-1 Credit Entry Error Recognized as Genuine; Authorities to Review Claim Per Legal Procedures.
July 23, 2019 Case Laws Central Excise HC

Appellate Authority's Power to Reassess Cyclotron Import Duty Not Limited by Lower Rate Under CETH 30063000.
July 23, 2019 Case Laws Income Tax HC

Reassessment u/s 147 unjustified due to retrospective amendment on asset value; can't reopen assessment u/s 115-JB.
July 23, 2019 Case Laws Income Tax HC

Tax Deduction Not Required for Non-Chargeable Payments to Nonresidents: Key Ruling on Section 195 & 40(a)(ia.
July 23, 2019 Case Laws Income Tax HC

Expenses and Depreciation Allowable Once Initial Business Activity Begins u/ss 37(1) and 32 of Income Tax Act.
July 23, 2019 Case Laws Income Tax HC

Section 14A Inapplicable to Chapter VIA Deductions, Including Section 80P(2)(d), Ensuring Proper Tax Deduction Assessment.
July 23, 2019 Case Laws Income Tax HC

Employee Contributions to PF and ESI Not Deductible if Paid Late, Per Section 36(va) of Income Tax Act.
July 23, 2019 Case Laws Customs HC

Tribunal Rules Labeling Defects Non-Rectifiable, Orders Re-Export of Goods and Extends Re-Export Time Limit.
July 23, 2019 Case Laws Customs HC

Court Affirms Right to Cross-Examine Witnesses; Remands Case to Uphold Natural Justice in Customs Law.
July 23, 2019 Case Laws Income Tax AT

Income Enhancement by CIT(A) u/s 251(2) Invalid Due to Lack of Notice for Enhancement.
July 23, 2019 Case Laws Income Tax AT

No TDS Required: Company Engages Organizers for Seed Purchase Under Income Tax Act Section 194C, No Service Payment Made.
July 23, 2019 Case Laws Central Excise AT

CENVAT Credit's six-month limit u/r 4(7) doesn't apply to invoices before September 1, 2014.
July 23, 2019 Case Laws Income Tax AT

Section 209 Amendment: Payments Subject to TDS; No Interest u/s 234B Applicable from Assessment Year 2013-14.
July 23, 2019 Case Laws Income Tax AT

Taxpayer's Right to Set-Off Capital Loss Upheld; Assessing Officer Can't Alter LTCG Calculations u/s 70.
July 23, 2019 Case Laws Income Tax AT

Align 'Cost of Sales' with Matching Concept for True Profits; Avoid Geographical Area Calculations for Accuracy.
July 23, 2019 Case Laws Income Tax AT

Share Premium Taxability Confirmed u/s 56(2)(viib) and Rule 11UA, Applies Even Without Unaccounted Funds Involvement.
July 23, 2019 Case Laws Income Tax AT

Court Rules Taxpayer Entitled to Deduction u/s 54F Despite Late Deposit, New Property Bought in Time.
July 22, 2019 Case Laws Income Tax AT

R&D Units Purchase Under Technical License Agreement Not Considered Royalty; No Disallowance Warranted for Equipment Acquisition. &D.
July 22, 2019 Circulars GST

Residential Welfare Associations Must Charge GST on Monthly Fees Exceeding Threshold; Tax Compliance Guide for RWAs.
July 22, 2019 News Indian Laws

Finance Bill (No.2) Passed: New Tax Rates, Provisions, and Exemptions to Boost Compliance and Revenue Across Sectors
July 22, 2019 Case Laws Service Tax AT

Dispute Over Foreign Remittances: Are Payments Sponsorship Services or Donations Under UKEIRI Project? Contract Needed for Clarity.
July 22, 2019 Case Laws GST HC

Central Government to Decide State Bench Locations for GST Tribunal; States to Determine Area Bench Locations.
July 22, 2019 Case Laws GST HC

GST Registration: Officers Can Request More Info u/r 9(2) if Documents Lacking per Rule 8(4) Requirements.
July 22, 2019 Case Laws Customs SC

No Additional Duty Required When Excise Duty is Exempted in Ship Breaking Activities: Key Customs Case Law Principle.
July 22, 2019 Case Laws Customs AT

Customs House Agent Penalized Incorrectly u/s 114; Specific Regulations for Violations Exist in 2004 Licensing Regulation.
July 22, 2019 Case Laws Customs AT

Importer Seeks Recall and Amendment of Bill for Refund, Despite Section 17 Inapplicability Under Customs Act 1962.
July 22, 2019 Case Laws Income Tax HC

Understanding Capital Gain Account Withdrawals After 3 Years: Section 58[4][f] Proviso Explained with Tax Implications.
July 22, 2019 Case Laws Income Tax HC

Shortlisting candidates with 19 years of experience for Income Tax Appellate Tribunal upheld as fair decision by Selection Committee.
July 22, 2019 Case Laws Income Tax HC

Reassessment u/s 147 invalid if original tax assessment is pending; Section 148 notice requires concluded proceedings.
July 22, 2019 Case Laws Income Tax HC

No Penalty for Undisclosed Income: Lack of Inquiry u/s 271AAA Protects Assessee from Penalty Imposition.
July 22, 2019 Case Laws Income Tax HC

Assessing Officer wrongly estimated turnover using Excise data; only net profit from suppressed sales should be taxed u/s 145(3).
July 22, 2019 Case Laws Income Tax HC

Reopening Tax Assessment u/s 147 Invalid if Based Solely on Return: Constitutes a Change of Opinion.
July 22, 2019 Case Laws Income Tax HC

Court Grants Additional Depreciation on Windmill; Electricity Generation Qualifies as "Article" u/s 32(1)(iia.
July 22, 2019 Case Laws Income Tax HC

Eligibility for Deduction u/s 54G: Long-Term Capital Gains from Urban Godown Sale Qualify as 'Manufacture' Activity.
July 22, 2019 Case Laws Income Tax HC

Court Ruling: Unabsorbed Depreciation Can Offset Short-Term Capital Gains, Reducing Tax Liabilities for Taxpayers.
July 22, 2019 Case Laws Income Tax HC

Income Recognition for Expired Pre-Paid Cards: Include Unutilized Talk Time in Annual Income for Tax Compliance.
July 22, 2019 Case Laws Income Tax HC

NBFC trading shares cannot offset speculative losses against other income; Explanation to Section 73 does not apply.
July 22, 2019 Case Laws Service Tax HC

Assessee entitled to refund of reversed credits on input services post-2010 until completion certificate is obtained.
July 22, 2019 Case Laws Central Excise AT

Extended Limitation Period Inapplicable Due to Revenue's Awareness; Suppression Claim Lacks Evidence and Is Unsustainable.
July 22, 2019 Case Laws Indian Laws HC

Magistrate Can Record Plea of Not Guilty by Advocate When Accused's Personal Appearance is Waived in Cheque Dishonor Case.
July 20, 2019 Circulars GST

New Circular Clarifies GST Rules for IT Services, Aims to Streamline Tax Compliance for IT Businesses.

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