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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 201 to 250 of 707 Records

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July 20, 2019 Circulars SEBI

Procedure and formats for limited review / audit report of the listed entity and those entities whose accounts are to be consolidated with the listed entity
July 20, 2019 Circulars GST

Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion.
July 20, 2019 Case Laws Income Tax

Benami transaction - retrospective or prospective amendments - the Benami Amendment Act, 2016, amending the Principal Benami Act, 1988, enacted w.e.f. 1st November,......
July 20, 2019 Case Laws GST

Liability of GST - Profit Sharing Agreement - activities or transactions is in nature of actionable claims other than lottery, betting, gambling which are treated......
July 20, 2019 Case Laws GST

Jurisdiction on assessee - State Gov. OR Central Gov. - as per the decision of State Level Committee, the administrative control for all purposes over the petitioner has....
July 20, 2019 Case Laws Income Tax

Transfer of case u/s 127 - in the impugned order, the Pr. CIT has relied on various statements of the assessees of the said group, on the basis of which he came to the......
July 20, 2019 Case Laws Income Tax

Bogus purchases - tribunal hold that no addition can be made merely on the basis of the statement recorded by the third party i.e. Sales Tax Department - two Revenue......
July 20, 2019 Case Laws Income Tax

Stay of demand - ACIT requiring to deposit 20% of the outstanding demand - only in ‘exceptional circumstances’ the discretion of the AO could be interfered with by the......
July 20, 2019 Case Laws Income Tax

Deduction u/s 54F - denied on premise that the land in question was not transferred within the stipulated period as provided u/s 54F - agreement to sell was within time.....
July 20, 2019 Case Laws Income Tax

Revision u/s 263 - failure of AO to not referring the matter to the DVO for valuation of construction work - when the AO has taken a broad view by accepting the cost of.....
July 20, 2019 Case Laws Income Tax

Benefit of set off of business losses - income relates to renting of warehousing - entire business activity have come to a grounding halt and subsequently, the conduct......
July 20, 2019 Case Laws Income Tax

Quashing of prosecution u/s 276C and 277 - Penalty u/s 271(1)(c) deleted by CIT and confirmed by Tribunal - the prosecution cannot be sustained since the penalty after......
July 20, 2019 Case Laws Income Tax

Addition u/s 41 - difference between the sales-tax loan amount and the amount paid on Net present value basis under the sales-tax deferral scheme of Maharashtra......
July 20, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) -disallowance on account of loss on sale of investment - assessee has not suppressed any facts or details at any stage of proceedings either before....
July 20, 2019 Case Laws Income Tax

TP adjustment regarding interest on outstanding receivables - “interest on receivables” is an international transaction during the FY and the decisions rendered prior to....
July 20, 2019 Case Laws Insolvency and Bankruptcy

Voluntary liquidation petition - Section 59 of I&B Code, 2016 - applicant Company is having no creditors either secured or unsecured - nothing adverse is found from the.....
July 20, 2019 Case Laws Insolvency and Bankruptcy

CIR process - Petitioner and the Debtor entered into Power Purchase Agreement for supply of 20,00,000 units - since no agreement between the parties obligating the......
July 20, 2019 Case Laws VAT and Sales Tax

Rectification of mistakes - Period of limitation - demand notices were issued relating to the assessees engaged in the photographic activity - rectification pursuant to.....
July 20, 2019 Case Laws Customs

Confiscation of goods - Acetonitrile - undervaluation - only those goods which were seized and provisionally released to the appellants could have been held liable for......
July 20, 2019 Case Laws Customs

Imposition of penalties u/s 114 - Misuse of IEC - Appellant have only unknowingly in good faith, allowed the use of their IE code. Thus, there is no case of imposition......
July 20, 2019 Case Laws Customs

Imposition of penalty u/s 112(a) - employees of CHA - violation of import conditions - Goods diverted with his knowledge - The imposition of penalty on the Appellant,......
July 20, 2019 Case Laws Service Tax

The non-payment of service tax has come to light after the investigation conducted by the Department. Accordingly, the appellant has deliberately suppressed the relevant....
July 20, 2019 Case Laws Service Tax

Cessation of service tax liability - Date of amalgamation/ merger between the service provider and principal - Appointed ate is 1.4.2010 - Registration Certificate was......
July 20, 2019 Case Laws Central Excise

Reversal of Cenvat Credit - It is only in the provisions of Rule 6(6)(vii) of the Cenvat Credit Rules, which are to the effect that there would be no requirement of......
July 20, 2019 Case Laws Central Excise

Job-work - failure on the part of principal to pay the duty - appellant have not availed the benefit of N/N. 10/97-CE, which was availed by the principal manufacturer......
July 20, 2019 Case Laws Income Tax

Disallowance of share issue expenses during amalgamation u/s 35DD - there was need to increase in authorized share capital and therefore, such expenses cannot be......
July 20, 2019 Case Laws Income Tax

Computation of LTCG - applicability 50C on transfer of Development Rights - the provisions of section 50C can be applied only for transfer of land or building or both......
July 19, 2019 Act Rules Bill

Amendment of Act 51 of 2007 (PAYMENT AND SETTLEMENT SYSTEMS) - Clause 194 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 45 of PMLA - Clause 190D of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 44 of PMLA - Clause 190C of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 18 of PMLA - Clause 190B of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 17 of PMLA - Clause 190A of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Insertion of new section 12AA of PMLA - Clause 189 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 3 of PMLA - Clause 187A of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 2 of PMLA. - Clause 187 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Commencement of this Part (PMLA) - Clause 186A of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 47 of BENAMI PROPERTY. - Clause 174C of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 46 of BENAMI PROPERTY. - Clause 174B of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 30 of BENAMI PROPERTY - Clause 174A of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of Section 198 of Income Tax - Clause 48A of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 10 of Income Tax. - Clause 6 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Insertion of new sections 194M and 194N of Income Tax. - Clause 46 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 194-IA of Income Tax. - Clause 45 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 115R of Income Tax. - Clause 37 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 56 of Income Tax. - Clause 21 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 47 of Income Tax - Clause 17 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha
July 19, 2019 Act Rules Bill

Amendment of section 9 of Income Tax - incomes which shall be deemed to accrue or arise in India. - Clause 4 of the FINANCE (No. 2) BILL, 2019 - Amendment while passing.....
July 19, 2019 Case Laws GST

Maintainability of appeal of Income Tax - appeal remedy - requirement of e-way bill for movement of new vehicle under Rule 138 of the CGST Rules - appellate authority......
July 19, 2019 Case Laws Income Tax

Service of notice u/s 148 of Income Tax - no service effected on address as per PAN - dept was aware of address in bank - by virtue of the further proviso to sub-rule......
July 19, 2019 Case Laws Income Tax

Deduction on the payments of interest to partners u/s 40(b) - when income was taxed u/s 176 (3A) - as per Section 176(3A) income received subsequent to the......

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F: GST on Solar Plant

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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