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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 401 to 450 of 707 Records

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July 13, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice - AO is under obligation to specify the appropriate limb of clause (c) of section 271(1) at the time of initiation as well as at....
July 13, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - security deposits received for lease of land - rent of land offer in return was accepted by department - assessee have established that......
July 13, 2019 Case Laws Income Tax

Deduction u/s.10A - income increase due to disallowance made u/s.40(a)(i) for non deduction of TDS u/s 195 - in light of judicial precedent and CBDT Circular No.37/2016.....
July 13, 2019 Case Laws Income Tax

Unaccounted labour payments in cash - AO of payer-Runwal Developers Pvt. Ltd., had given a categorical finding that he had made unaccounted cash payments of ₹ 8.70....
July 13, 2019 Case Laws Income Tax

Revision u/s 263 - limitation - assessment order passed u/s u/s 153A r.w.s. 143(3) - since Section 147 and section 153A operate in two different and distinct fields,......
July 13, 2019 Case Laws Income Tax

Addition of payment of retention bonus - concern employee is not holding any share of the company and he is working for the company and the amount paid is in the nature.....
July 13, 2019 Case Laws Income Tax

Treating compensation income as operating income for PLI calculation - compensation income has arisen during regular conduct of operation of the business, this income......
July 13, 2019 Case Laws Income Tax

Revision u/s 263 - AO made no enquiry for details of deposits neither anyalysed identity, genuineness and creditworthiness nor examined eligibility for deduction u/s.......
July 13, 2019 Case Laws Service Tax

Works Contract Services - Composition rules - admittedly the composition rules are applicable on an option exercised by the assessee which was exercised only w.e.f.......
July 13, 2019 Case Laws Service Tax

Works Contract Services - SCN for period October 2007 to November 2010 - Undisputedly the SCN was issued on 25 June 2014, hence u/s 73 of the FA, 1994, revenue can raise....
July 13, 2019 Case Laws Service Tax

Extended period limitation - ST liability on payment to overseas Sales Commission Agent under RCM - being CENVAT was available,it is Revenue neutral situation - it......
July 13, 2019 Case Laws Service Tax

CENVAT Credit - medical insurance for the employees and their families - the health insurance services have been clearly excluded from the Rule 2(l) of CCR 2004 - no credit
July 13, 2019 Case Laws Service Tax

100% EOU - Refund of CENVAT Credit - ITC on general insurance - the insurance in question was not for the personal benefit of any individual or Director, it only covers.....
July 13, 2019 Case Laws Central Excise

Maintainability of writ - Tribunal functioning within the State of Maharashtra exercise jurisdiction in breach of principles of natural justice or in flagrant disregard.....
July 13, 2019 Case Laws Central Excise

Non-speaking order - Once the litigant before the Tribunal placed reliance upon the decision of the a coordinate Bench of the Tribunal, then a speaking order would......
July 13, 2019 Case Laws VAT and Sales Tax

Retrospectively declaration of C-Form as obsolete - ‘C’ Form issued by M/s. Sarv Manglam Sales in favour of the petitioner is declared obsolete with effect from the date....
July 13, 2019 Case Laws VAT and Sales Tax

Addition to sales turnover - difference in the value of stock transfer(F-Form) and books of accounts - the authorities have not considered that suppression in the sale......
July 13, 2019 Case Laws Central Excise

Imposition of penalty on partners - penalty on partner is not imposable when the firm is penalised under Rule 25 of the Central Excise Rules, 2002.
July 13, 2019 Case Laws Central Excise

CENVAT Credit of CVD - duty paid pursuant to order of Settlement Commission - finality of order of Settlement Commission cannot be allowed to be disturbed in any manner,....
July 12, 2019 Circulars GST - States

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST.
July 12, 2019 Case Laws GST

Classification of goods - rate of tax - “Perfumed Deepam Oil” - The process of addition of perfume to the edible oil or mixture of two or three edible oils converts the.....
July 12, 2019 Case Laws GST

Classification of supply - Supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner - The fabrication of the body and then.....
July 12, 2019 Case Laws GST

Classification of supply - Activity of step by step building of the body on the chassis supplied by the owner using their own inputs & capital goods - if the body is......
July 12, 2019 Case Laws GST

Input tax credit - inputs - goods/ services used on the construction of the break water wall - whether the breakwater that is being constructed for the applicant can be.....
July 12, 2019 Case Laws GST

Input tax credit - tax paid on Banquet and catering services for holding members meetings and various events - unless and until the proviso to Section 17(5)(b) (i) is......
July 12, 2019 Case Laws GST

Levy of GST - supply of services - Rotary Club - amount collected as membership subscription and admission fees from members is liable to GST as supply of services
July 12, 2019 Case Laws GST

Principles of natural justice - whether the vans / motor vehicles in which the petitioners were transporting cash, would be money for the purpose of Section 2(52) of the....
July 12, 2019 Case Laws Income Tax

Disallowance u/s 14A - CIT(A) deleted the suomotu disallowance made by the assessee and upheld by ITAT - claim that an income not taxable is wrongly offered for tax will....
July 12, 2019 Case Laws Income Tax

Application for waiver of income tax - reference before BIFR - when the Department had objected to any concession being granted and stated that without quantification,......
July 12, 2019 Case Laws Income Tax

Unaccounted investment - the sale price on the basis of signed documents is accepted by the department in the hands of sellers of the property - AO without rejecting the....
July 12, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee accepted outstanding sundry creditor as income in assessment proceedings - there was no allegation made that the statement given by the.....
July 12, 2019 Case Laws Income Tax

Exemption u/s 10(23C)(vi) - there has been no exercise done by the Department either at first instance or at least on review petition to find out as to whether the Trust....
July 12, 2019 Case Laws Income Tax

Exemption u/s 54 - sale of residential property OR vacant land with malba - From the Clause of collaboration agreement, it can be seen that what was transferred / handed....
July 12, 2019 Case Laws Income Tax

Penalty u/s 271C - reasonable cause for non deduction of TDS u/s 194H - assessee has reasonable cause for non deduction of tax at source on the discount allowed to the......
July 12, 2019 Case Laws Income Tax

Short term capital gain - sale of units of mutual funds - Article 13(4)/13(5) of DTAA of India-UAE - the gains arising from transfer of units of mutual funds should not.....
July 12, 2019 Case Laws Income Tax

Penalty u/s 272A(2)(c) r.w.s. 274 - penalty @ ₹ 100 per day of defaulting period - Since there is no reasonable cause furnished by the assessee for non furnishing.....
July 12, 2019 Case Laws Income Tax

Addition u/s 50C -sale at lower price - substitution of stamp duty value as deemed sale consideration - the assessee has demonstrated the encroachment by illegal......
July 12, 2019 Case Laws Income Tax

Computation of Capital gains - amount received on retirement from a partnership - excess paid over and above the sum standing to the credit of the capital account of the....
July 12, 2019 Case Laws Customs

Challenge against the order passed by the Settlement Commission - reason behind the creation of Settlement Commission is to give a quietus to the dispute between the two....
July 12, 2019 Case Laws Service Tax

Validity of SCN - Penalty u/s 78 - if there is no suppression or collusion or willful misstatement with an intent to evade service tax and the required amount of the......
July 12, 2019 Case Laws Service Tax

CENVAT Credit - services provided by them in the State of Jammu and Kashmir where service tax was not payable at that time but same was paid - upto January 2013 -......
July 12, 2019 Notes VAT and Sales Tax

Time limit for compliance of mandatory "Pre-Deposit" for entertaining appeal by the appellate authority. - the expression “admitted” used in the second proviso will have....
July 12, 2019 Case Laws Companies Law

The Tribunal is empowered with the same power as that of High Court and for the purpose power under the provisions of the Contempt of Court Act, 1971 is applicable......
July 12, 2019 Case Laws Service Tax

CENVAT Credit - input services - appellant is entitled to credit on capital goods, input services and inputs which are received in one SSA and are distributed to other......
July 12, 2019 Case Laws Central Excise

Valuation - transaction value - The provisions of section 4(3)(c) and 4(3)(d), which are definitions, are not a substitute authority for imposing duties or computing......
July 12, 2019 Case Laws Income Tax

Bogus purchases - accommodation entry - at best it would be a case that purchases have been made from one party in grey market and bills have been obtained from another.....
July 11, 2019 Case Laws Income Tax

Refund of income tax - as per department(Respondents) refund cannot be issued in view of Section 143(1D), since notice u/s 143(2) of the Act is already issued -......
July 11, 2019 Case Laws Income Tax

Reassessment notice u/s 148 - in pursuant to notice u/s 142(1), petitioner had furnished complete details with various documentary evidence and case was discussed by the....
July 11, 2019 Case Laws Income Tax

Addition u/s 69 - unexplained investment - addition had been made by the AO by treating the amount deposited to the bank account owned by the brother of the assessee as.....
July 11, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of interest u/s 43B(e) - after being pointed it out, assessee immediately filed rectification u/s 154 - fining of facts that it is......

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