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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 351 to 400 of 707 Records

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July 16, 2019 Case Laws Income Tax HC

Invalid Assessment u/s 153A: No Incriminating Material Found, Section 41(1) Addition Deemed Illegal and Unsustainable.
July 16, 2019 Case Laws Income Tax HC

No Disallowance u/s 40A(3) as Payments Didn't Exceed Rs. 20,000; No Substantial Legal Question Arises.
July 16, 2019 Case Laws Income Tax HC

Assessing Officer's Decision on Capital Gains Disregards Valuer's Report Without Discussion, Deemed Unjustified.
July 16, 2019 Case Laws Income Tax HC

Reassessment u/s 147 invalid as reopening based on AO's change of opinion on Section 80IB(10) claim.
July 16, 2019 Case Laws Income Tax AT

Section 263 Revision Overruled: Deduction u/s 35D Allowed Despite Finance Act 2008 Changes; Expenses Pre-Date Amendment.
July 16, 2019 Case Laws Income Tax AT

Unexplained Loan Addition Rejected: Assessing Officer Lacks Evidence Against Credible Credit Institutions Identified by Assessee.
July 16, 2019 Case Laws Income Tax AT

Court Rules Share Premium Addition Inapplicable for 2011-12; Sections 56(2)(viia) and 56(2)(viib) Effective from 2013-14 Only.
July 16, 2019 Case Laws Income Tax AT

Court Rules Revision u/s 263 Unnecessary; Assessing Officer's Approach on LTCG Scrutiny Deemed Permissible by Tribunal.
July 16, 2019 Case Laws Income Tax AT

Interest on loans for acquiring controlling shares is deductible u/s 36(1)(iii) for business expansion purposes.
July 16, 2019 Case Laws Income Tax AT

No Penalty Imposed: Section 271(1)(c) Exemption Denied but No Malafide Intent in Self-Generated Goodwill Case.
July 16, 2019 Case Laws Income Tax AT

Taxpayer's Books Rejected u/s 145; 25% Construction Expense Disallowance Overturned, Income Based on Average GP.
July 16, 2019 Case Laws Income Tax AT

Failure to Deduct TDS Leads to Addition u/s 40(a)(ia); Not Applicable to Charitable Trusts.
July 16, 2019 Case Laws Income Tax AT

Taxpayer Entitled to Exemption u/s 11; AO Wrong to Deny Benefit Without Specific Provision Barring Claim.
July 16, 2019 Case Laws Income Tax AT

Challenge to Section 68: Director's Share Capital Cheques Deemed Genuine After AO Review with Full Documentation.
July 16, 2019 Case Laws Income Tax AT

Joint Venture as Association of Persons: No Additional Tax Liability as Members Reported Full Income at Maximum Rate.
July 16, 2019 Case Laws Insolvency and Bankruptcy AT

Resolution Plan Violates Section 30(2)(b) of Insolvency Code; Directive Issued for Equal Treatment of Creditors.
July 16, 2019 Case Laws Central Excise AT

Zinc Scrap in CENVAT Credit Case Ruled as Waste, Not Exempted Goods; 6% Demand Payment Canceled, Credit Allowed.
July 16, 2019 Case Laws Central Excise AT

Ghaziabad Unit's Demand Canceled: No Evidence Found in Clandestine Removal Allegation Meant to Exploit Area-Based Exemption.
July 16, 2019 Case Laws Central Excise AT

CENVAT Credit Allowed for Input Tax Credit on Outward Transport Costs as Freight Included in Assessable Value.
July 16, 2019 Case Laws VAT and Sales Tax HC

Dealer Wins Refund Claim Despite 'C' Form Cancellation; Finalized CST Assessment Order Stands Unreviewed Due to TIN Migration to GST.
July 16, 2019 Case Laws VAT and Sales Tax HC

Court Limits Review Scope in ITC Disallowance Case; Petitioner Directed to File Appeal for Factual Issues.
July 16, 2019 Case Laws Customs AT

Imported Materials for EOUs Exempt from Customs Duty if Used in Manufacturing, Production, Packaging, or Job Work Purposes.
July 16, 2019 Case Laws Service Tax AT

Penalties u/s 76 upheld; Section 78 penalties set aside. Service tax demand confirmed with extended limitation period.
July 16, 2019 Case Laws Service Tax AT

Penalties Waived for Service Tax Short Payment Due to Legal Confusion Among Builders and Developers Over Tax Validity.
July 16, 2019 Case Laws Income Tax AT

Interest Income from Overdraft Secured by Fixed Deposit Classified as Business Income for Tax Purposes.
July 15, 2019 Circulars GST

GST Not Applicable on Penal Interest for Goods Purchased on Installments, New Corrigendum Clarifies.
July 15, 2019 Circulars GST

Composition Taxable Persons Must Comply with Rule 5 of CGST Rules to Avoid Legal Actions Under GST Law.
July 15, 2019 Case Laws Income Tax HC

Income Tax Act Section 69C: Capitation Fee Added to Assessee's Income Due to Lack of Credible Explanation.
July 15, 2019 Case Laws Income Tax HC

Section 264 Revision Permitted: Tax Error on Technical Service Fees Corrected from 20% to 10% Under DTAA.
July 15, 2019 Case Laws Income Tax HC

Intimation u/s 143(1) is an "order"; revision petition u/s 264 is valid against it.
July 15, 2019 Case Laws Income Tax HC

Contribution for New Bridge Construction Considered Revenue Expenditure, Not Capital; No Impact on Fixed Capital.
July 15, 2019 Case Laws Income Tax HC

CIT's Use of Section 263 Deemed Impermissible as It Constitutes a Change of Opinion on Slump Sale Explanation.
July 15, 2019 Case Laws Income Tax HC

Penalty Proceedings u/s 271(1)(c): Evaluate Individual's Claim of Jewelry Taxed in 1997 VDIS Separately from Quantum Assessment.
July 15, 2019 Case Laws Income Tax AT

No Penalty Imposed: Section 271(1)(c) Not Applicable Due to Transparent Disclosure Despite Denied Section 80IA(4) Deduction.
July 15, 2019 Case Laws Income Tax AT

Penalty Waived for Late TDS Filing Due to Accountant's Illness, Supported by Section 273B Evidence.
July 15, 2019 Case Laws Income Tax AT

Assessment Justified u/s 144 After Non-Compliance with Section 142(1) Notice for Audit Report Submission.
July 15, 2019 Case Laws Customs HC

Order Invalidated for Lack of Show Cause Notice and Hearing, Violating Natural Justice Principles; Case Remanded to Commissioner.
July 15, 2019 Case Laws Customs HC

Adjudicating authority to ensure fair hearing for petitioner on show-cause notice; no bias suspected.
July 15, 2019 Case Laws Insolvency and Bankruptcy AT

Shareholders Can Approve or Reject Insolvency Proceedings u/s 10; Rights Unaffected by Deed of Pledge.
July 15, 2019 Case Laws Central Excise AT

CENVAT Credit Allowed: Exclusion Clause Misapplied for General Services on Motor Vehicles.
July 15, 2019 Case Laws Income Tax HC

Section 68: AO's Rejection of Assessee's Share Capital Explanation Deemed Unjustified Due to Lack of Further Inquiry.
July 13, 2019 Circulars Customs

New Sea Manifest Regulations mandate maritime trade entities to register with customs for compliance, security, and accurate data submission.
July 13, 2019 Circulars DGFT

DGFT Outlines Procedures for Penalty Recovery During Pending Appeals or Reviews; Emphasizes Compliance and Timely Updates.
July 13, 2019 Case Laws GST HC

Goods and Vehicle Held for Missing E-Way Bill Part B; Release on Bank Guarantee per KGST Section 129(1.
July 13, 2019 Case Laws GST HC

CGST Act Section 140 Amendment Challenged: Retrospective Disallowance of Education Cess Raises Constitutional Questions.
July 13, 2019 Case Laws Income Tax HC

Court Upholds Disallowance of Freight Expenses Due to Non-Existent Transporters; Crossed Demand Drafts Insufficient Evidence.
July 13, 2019 Case Laws Income Tax HC

Institution Entitled to Tax Refund After Erroneous Filings; Exemption u/s 10(23BBA) Applies for 2014-16 Tax Years.
July 13, 2019 Case Laws Income Tax HC

Tribunal Validates Jewelry Investment Claim with Affidavits and Tax Declarations; Dismisses Presumption of Afterthought, No Income Addition.
July 13, 2019 Case Laws Income Tax HC

Rectification u/s 254: Assessee Challenges Contracts Classification as Speculative; Case Remanded for Further Review.
July 13, 2019 Case Laws Income Tax HC

Court Rules High Turnover Not Sole Reason to Exclude Comparables in Transfer Pricing, Emphasizes Functional Similarity Check.

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