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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 451 to 500 of 707 Records

1 ....6 7 8 91011 12 13 14........ 15

July 11, 2019 Case Laws Income Tax

Deduction u/s 80IA - manufacture of ATM in Pondicherry unit - income arising from installation, AMC charges, technical charges, consultation charges and licence fee -......
July 11, 2019 Case Laws Income Tax

Expenditure paid to its retired employees - the payments effected in terms of the Retirement Regulations, 1979 have been strictly made to the retired employees' account.....
July 11, 2019 Case Laws Income Tax

Disallowance u/s 40A(3) - part payment in cash in excess of the limit prescribed u/s 40A(3) for purchase of land - since it forms part of stock and trade the provisions.....
July 11, 2019 Case Laws Income Tax

Method of computation of business income - sale of flat - conversion of land into stock-in-trade - assessee claimed that FMV on the date of conversion of land into......
July 11, 2019 Case Laws Income Tax

Disallowance u/s. 80IC - allegation of no manufacturing activity - assessee filed various documents to show that paper was transported to Rudrapur and sent back to the......
July 11, 2019 Case Laws Income Tax

TDS u/s 194H - benefit given by the assessee was in the nature of ‘trade discount’ and not ‘commission’ - assessee is not required to deduct TDS u/s. 194H on such......
July 11, 2019 Case Laws Income Tax

Addition to equity & to unsecured loans & sundry creditors - when 1500 investors have filed FIR's & law suits claiming about ₹ 15 crores as paid by them and Crime.....
July 11, 2019 Case Laws Income Tax

Reassessment u/s 147 - within 4 years from the end of relevant AY - when no opinion was formed by Ld. AO on any issue during original assessment proceedings and the same....
July 11, 2019 Case Laws Income Tax

Initiation of proceedings as barred by limitation - proviso to section 153C - satisfaction to initiate proceedings u/s 153C was arrived on 15.09.2014 and the six......
July 11, 2019 Case Laws Income Tax

Addition u/s 69 of Illegal gratification paid by the assessee - said accusation against the Appellant was purely and solely based on the Shunglu Committee Report, FIR......
July 11, 2019 Case Laws Income Tax

Correct method of accounting u/s 145 (1) - real income - the bills that are not received by the assessee are not at all admitted by the person who is supposed to pay it.....
July 11, 2019 Case Laws Income Tax

Income accrued in India - profit on supply of equipment - offshore supply - goods were sold from outside India, thus, the risk and title were also transferred outside......
July 11, 2019 Case Laws Companies Law

Continuation of petition for Oppression and Mismanagement by the legal heir of deceased petitioner - the son can hardly maintain the company petition which is filed by......
July 11, 2019 Case Laws Companies Law

Restoration of name of company on the ROC - failure to file the returns - It being admitted by ROC that the accounting transactions undertaken qua its avowed objective......
July 11, 2019 Case Laws Companies Law

Oppression and mismanagement - Termination of services - Civil Judge passed an injunction prohibiting any discussion on item No.2 in the agenda notice dated 21.10.2009,.....
July 11, 2019 Case Laws Companies Law

Sanction of scheme of demerger - The mandate of law engrafted u/s 230(1) of the Act requiring the Tribunal to order calling of meeting of the creditors/ members of the......
July 11, 2019 Case Laws Service Tax

Taxable service or not - Interconnection usage for SMS - free services - Since there was no issue of Invoice, the point of taxation under Rule 3(a) of the Point of......
July 11, 2019 Case Laws Service Tax

Applicability of exemption notification - Construction services - services to GDA, U.P. Jal-Nigam and other Government Authorities - construction of 33 and 11 KVA......
July 11, 2019 Case Laws Income Tax

Addition u/s 14A r.w.r. 8D regarding interest expenses - mixed funds used for investments - the condition precedent of recording the requisite satisfaction which is a......
July 10, 2019 Notes Income Tax

Reopening of assessment - Substance over Form - Failure to disclose material fact - Duty of the AO to make an enquiry to test the correctness of the disclosure made even....
July 10, 2019 Notes GST

Refund of IGST - Export of goods in July 2017 - zero rated supplies - simultaneous duty drawback claim - circular dated 9.10.2018 explains the provisions of the drawback....
July 10, 2019 Notes GST

Evasion of GST - Jurisdiction of inspect and search - cotton seeds and bales - even if the authority has reason to believe that the goods liable to be confiscated are......
July 10, 2019 Case Laws GST

Search and seizure - pure service - parking lots - under Article 3 of the Notification, pure service by way of any activity in relation to any function entrusted to a......
July 10, 2019 Case Laws Customs

Anti dumping duty - imports of extra Float glass and processed glass - ADD has been imposed upon ‘clear’ and ‘tinted’ variety of float glass - since both types of......
July 10, 2019 Case Laws VAT and Sales Tax

Audit assessment u/s 34(8A) of the VAT Act - The provisions of section 34(8A) cannot be understood or interpreted as enabling or empowering the Assessing Officer to......
July 10, 2019 Case Laws Insolvency and Bankruptcy

The Liquidator has rightly rejected the claim of the Applicant on the ground that the Applicant is not a Financial Creditor of the Corporate Debtor and the liability of.....
July 10, 2019 Case Laws Central Excise

Classification of goods - Power Gold - Bio Gold - NPK Fertilizer, Organic Manure and Soil Conditioner - No reason to classify the products under 38249090, which is a......
July 10, 2019 Case Laws Indian Laws

Dishonor of cheque - insufficiency of funds - present petitioners were Directors and were in charge of and responsible for day to day affairs and management of accused......
July 10, 2019 Case Laws Service Tax

Condonation of delay of more than 2½ years - not aware of order - concur with the findings arrived by the Tribunal that the appellant had failed to offer proper......
July 10, 2019 Case Laws Service Tax

Classification of services - Manpower Recruitment/Supply service - the contract is for handling the agricultural produce which is a Work Order though the payment has......
July 10, 2019 Case Laws Central Excise

Time Limitation of Rectification Application - Section 35C(2) of the Central Excise Act, 1944 - the period of limitation of six months was substituted for a period of......
July 10, 2019 Case Laws Central Excise

CENVAT Credit - input service - the distributor/commission agent appointed by the appellant outside India has to make every effort to promote the products manufactured......
July 10, 2019 Case Laws Central Excise

Re-credit of CENVAT - the Respondent had paid service tax from cenvat credit, but the same was objected by the department then paid the said service tax amount in cash -....
July 10, 2019 Case Laws Income Tax

Revision u/s 263 - Addition u/s 2(22)(e) - alleged loan & advances to concern - in assessment proceedings the Assessee had in fact placed audited statements which showed....
July 10, 2019 Case Laws Income Tax

Non adjudication of grounds by tribunal - Liability of TDS u/s 194C - Tribunal ought to have rendered a finding on the grounds raised by the assessee with regard to the.....
July 10, 2019 Case Laws Income Tax

Deduction u/s 54F - claim made for the first time before the CIT(A) - the appellate authority has power to consider a claim not made in the return and deduction u/s 54F.....
July 10, 2019 Case Laws Income Tax

Interest earned on short term deposits - capital receipt OR Income from Other Sources - two Authorities below and the Tribunal, proceeded on the legal principle without.....
July 10, 2019 Case Laws Income Tax

Deduction u/s 80IA - claim not made in the return of income - records clearly show that all the details were available with the AO and no fresh details were required to.....
July 10, 2019 Case Laws Income Tax

Addition u/s 69 - value of gold and diamond in Peak in WPS account - the details were culled out from the books maintained by the assessee - no doubt, assessee did not......
July 10, 2019 Case Laws Income Tax

Exemption u/s 10(20A) - Delhi metro - the assessee failed to satisfy the condition of “authority constituted by under any Central, State of Provincial Act”, it is merely....
July 10, 2019 Case Laws Income Tax

Capital gain on sale of Floor Space Index(FSI)/transfer of development rights(TDR) - FSI/TDR rights have accrued in favour of the assessee following promulgation of......
July 10, 2019 Case Laws Income Tax

Allowability of interest expenditure u/s 36(1)(iii) - prior to its amendment by Finance Act, 2015 - prohibition of claim of interest on revenue account only where......
July 10, 2019 Case Laws Income Tax

Deduction u/s 80IB - process involved in converting Carcass into meat - final product produced is commercially different from the raw-material (Buffalo Carcasses) and......
July 10, 2019 Case Laws Income Tax

Exemption u/s 11 - registration u/s 12AA - the assessee is carrying out certain activities which can be termed as religious activities but in our considered opinion can.....
July 10, 2019 Case Laws Income Tax

Compensation received on termination of network participation agreement from Citibank - Income deemed to accrue or arise in India - received does not fit into any of the....
July 10, 2019 Case Laws Income Tax

Dis-allowance of the commission paid to non-resident foreign agents - under invoicing - Non disclosure of Commission to the agent paid at the time of import - There is......
July 10, 2019 Case Laws Service Tax

Applicability of exemption Notification - pure service - service was rendered in relation to establishment of electric sub-stations and construction of boundary wall of.....
July 10, 2019 Case Laws Service Tax

Residential Complex Service - no positive evidence on record to establish that there were any common facilities such as park, lift, parking space, community hall or......
July 9, 2019 Circulars DGFT

Imports of Maize (feed grade) under the TRQ Scheme for 2019-20
July 9, 2019 Notes GST

Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of GST Act - Held No - press release dated 18th October 2018 could be said to be......

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Latest Circulars

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

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