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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 251 to 300 of 707 Records

1 ....2 3 4 567 8 9 10........ 15

July 19, 2019 Case Laws Income Tax

Condonation of delay 1131 days - sufficient cause - assessee acted bonafide under the advice from his consultants - contents of the affidavit were sufficient to show......
July 19, 2019 Case Laws Income Tax

Addition under the head ‘income from house property - property not forming part of block of assets - property was purchased for the purpose of resale and lying vacant......
July 19, 2019 Case Laws Income Tax

Disallowance finance cost - borrowings through debentures issued - objection that quantum of borrowing made together with the period of borrowings such rates of interest....
July 19, 2019 Case Laws Income Tax

Addition u/s 40A(3) - cash payment for the purchase of land - On the day of transaction, purchaser demanded cash - registration of land took place in the afternoon of......
July 19, 2019 Case Laws Income Tax

Disallowance of interest on TDS, VAT, entry tax and professional tax - as these expenses normally incurred by the assessee in doing the business, hence allowable......
July 19, 2019 Case Laws Income Tax

Deduction u/s 54B - part of land was not cultivable- Sec.54B does not specify that the entire land should be used for cultivation, if any part of the land is under......
July 19, 2019 Case Laws Income Tax

TP Adjustment - ALP of the royalty paid AE - royalty paid by other group entities are controlled transactions whereas, rule 10B(1)(a) mandates that the price charged for....
July 19, 2019 Case Laws Income Tax

Disallowance of provision for post-retirement medical expenses - actuarial basis - provision has been created on the basis of actuarial calculation on a scientific basis....
July 19, 2019 Case Laws Income Tax

Taxability of tenancy transfer fees - incoming tenants had obtain tenancy rights from outgoing tenants for a consideration and paid a sum of ₹ 5 Lacs to......
July 19, 2019 Case Laws Income Tax

Rate of depreciation - housing colony for accommodation of staff of power project - SLM or WDV - the rates of dep. on all such assets of the undertaking engaged in the......
July 19, 2019 Case Laws Service Tax

Levy of Service tax - collection of toll - there is communications from the Ministry of Finance dated 22-2-2012 and 21-5-2019 clarifying that the service by way of......
July 19, 2019 Case Laws Service Tax

Waiver of penalty u/s 80 - the assessee will have to demonstrate that there are reasonable grounds to suggest that the amount received as a Subcontractor is not liable......
July 19, 2019 Case Laws Service Tax

Taxability - GTA Service - utilization of lorries for transportation of ‘iron ore’ from their mines to the port of export at New Mangalore - the tax liability will arise....
July 19, 2019 Case Laws Service Tax

Rebate claim - export of services - denied on the ground that services rendered within India - the supply had been effected to a Special Economic Zone and a recipient......
July 19, 2019 Case Laws VAT and Sales Tax

Concessional rate of tax - rejection of 'C' Forms - there is no proof regarding verification made or materials collected - Unless and until the Assessing Authority......
July 19, 2019 Case Laws VAT and Sales Tax

Escapement or under-assessment under KVAT Act - mistake in reporting purchase turnover - the authorities have not found any discrepancy in the sales figures returned, or....
July 19, 2019 Case Laws Customs

Confiscation - the undeclared ‘drill bits’ constituted just a mere 5% of the total consignment, it would appear that there has been no deliberate attempt to mis-declare.....
July 19, 2019 Case Laws Service Tax

Reversal of CENVAT Credit - providing of taxable as well as exempt service - since the respondent had availed only proportionate credit, the respondent was not legally......
July 19, 2019 Case Laws Service Tax

Refund of Service tax - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed u/s.....
July 19, 2019 Case Laws Service Tax

GTA Service - denial of benefit of 75% abatement in the absence of any declaration furnished by the transport agencies - There is no merit in the submissions that even......
July 19, 2019 Case Laws Central Excise

In the absence of element of mens area, the appellant's conduct cannot be construed to fall within the five elements as required for invoking the extended time proviso -....
July 19, 2019 Case Laws Central Excise

Service of order - Period of limitation for filing an appeal - We do not agree with the findings of the ld. Commissioner (Appeals) that the date of the service of the......
July 19, 2019 Case Laws VAT and Sales Tax

Rejection of Refund to the Petitioner on the basis of ‘zero demand orders’ - There is no purpose served in passing such ‘zero demand’ orders as they end up only......
July 19, 2019 Case Laws Indian Laws

Dishonor of Cheque - Company declared as sick unit - The offence not complete, not because there was a statutory bar, but because the directors of the company were......
July 19, 2019 Case Laws Income Tax

Income recognition from contract activity - recognition income on reimbursement - AS-7 - there is no change so far as “cost based” percentage completion method in......
July 18, 2019 Circulars DGFT

Allocation of additional quantity of 1239 MTRV for export of sugar to USA under Tariff Rate Quota (TRQ)
July 18, 2019 Notifications Income Tax

Agreement between the Government of the Republic of India and the Government of the People’s Republic of China for the avoidance of double taxation and the prevention of....
July 18, 2019 Case Laws GST

Levy of IGST - Job-work - Exports - Since the place of supply of service is outside India, condition (iii) u/s 2(6) of the IGST Act, 2017 is also fulfilled. Hence the......
July 18, 2019 Case Laws GST

Reverse Charge - the brand promotion packages offered by the applicant to partnership firms and body corporate do not fall under the category of sponsorship but purely......
July 18, 2019 Case Laws GST

Classification and nature of services - Service provided by the applicant to the delegates and exhibitors - activities involved are, Technical Seminars, Access to......
July 18, 2019 Case Laws GST

Input tax credit - The demo vehicle is indispensable tools for promotion of sale by providing trail run to the customer. The applicant capitalizes the purchase of such......
July 18, 2019 Case Laws GST

Health care services - The stay for various treatments, supply of medicines, consumables and implants used in the course of providing health care services to in-patients....
July 18, 2019 Case Laws Service Tax

Health and fitness services - the appellant has not contested the demand therefore the extended period has rightly been invoked and penalty under Section 77 & 78 has......
July 18, 2019 Case Laws Service Tax

Franchise Service or not - sharing of profit - the agreement between the appellant and the licensee/dealer is in nature of share of profit in the ratio of 25% and 75%......
July 18, 2019 Case Laws Central Excise

Clandestine removal - The cross examination of tempo driver was already allowed earlier and therefore there was no reason for the adjudicating authority to grant cross......
July 18, 2019 Case Laws Central Excise

100% EOU - Valuation - material found unaccounted in the premises - proviso to section 3 applies only to goods manufactured or produced by a 100% EOU. It therefore......
July 18, 2019 Case Laws Income Tax

Reopening of assessment - High Court dismissed writ against notice u/s 148 - the proper remedy of the petitioner would be to raise all pleas before the AO in assessment.....
July 18, 2019 Case Laws Income Tax

Characterization of income - subscriptions received from the public at large under a collective investment scheme - assessee shown these as income in P/L account - it is....
July 18, 2019 Case Laws Income Tax

Taxability of subsidy receipt under West Bengal Incentive Scheme, 2000 - mode of computation/form of subsidy is irrelevant - the entire reason behind receiving the......
July 18, 2019 Case Laws Income Tax

Maintainability of the appeal u/s 260A before HC whereas the rectification application u/s 254(2) is pending before the ITAT - there are substantial questions of law to.....
July 18, 2019 Case Laws Income Tax

Power of Tribunal for enhancement - The AO at no point of time, disputed the date on which the business of the assessee was set up but disputed allowability of certain......
July 18, 2019 Case Laws Income Tax

Undisclosed income - addition based on entries in diary found in search of other person - if the income of the entries which were found in the diary during the course of....
July 18, 2019 Case Laws Income Tax

Dismissal of appeal for non-prosecution by CIT(A) - documents were e-filed - dismissed on the grounds that the impugned assessment order, demand notice and challan of......
July 18, 2019 Case Laws Income Tax

TDS u/s 194H on payments made to Banks towards cash pick up charges - charges for cash pick up ( or also called as cash management services) paid by assessee to Banks......
July 18, 2019 Case Laws Income Tax

Disallowing STCG on mutual funds - lower authorities completely failed to rebut evidences and explanations so filed by these agencies so as to conclude that it was a......
July 18, 2019 Case Laws Income Tax

Expansion of scope of Limited scrutiny - notice u/s. 143(2) under CASS - requirement of written approval from the Administrative Commissioner - In the instant case......
July 18, 2019 Case Laws Income Tax

Income accrued in India - PE - India-USA DTAA - taxability of ‘Instructor Fee’ earned from ‘GIA India Lab’ - GIA India Lab is not acting in India on behalf of the......
July 18, 2019 Case Laws Income Tax

Bogus LTCG - addition u/s 68 - exemption of LTCG u/s 10(38) - penny stock - neither the assessee nor his broker are named as illegitimate beneficiary to bogus LTCG in......
July 18, 2019 Case Laws Income Tax

Disallowance of additional depreciation - use of machinery in the actual process of manufacture of food products/sweets/namkeens - items of the assets installed at......
July 18, 2019 Case Laws Income Tax

LTCG - surrender of right sue under MOU and withdrawal of complaint before criminal court - compensation along with interest, towards loss of profit/liquidated damage......

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