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Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

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Showing 51 to 100 of 707 Records

123 4 5 6........ 15

July 29, 2019 Case Laws Income Tax HC

Sale proclamation /auction of property by department to collect tax - limitation in Rule 68B of the Schedule II - the attachment of the immovable properties was ordered.....
July 29, 2019 Case Laws Income Tax HC

Addition u/s 68 - one of director of company admitted that the entire investment was bogus - Blank receipts after cash deposit were obtained from the share holders -......
July 29, 2019 Case Laws Income Tax HC

TDS u/s 194H - disallowance u/s 40(ia) - discount to the distributors for starter packs and recharge coupons for its prepaid services - apart from CIT(A)’s order setting....
July 29, 2019 Case Laws Income Tax HC

Taxability of interest income - ‘Interest on bank deposits, inter-corporate deposits, debentures, from sister concerns and ‘other interest - the surplus money, unless......
July 29, 2019 Case Laws Income Tax AT

Addition u/s 68 - cash deposit in bank account - assessee claimed deposit relates to substantial cash withdrawn and out of opening cash in hand - in absence of any......
July 29, 2019 Case Laws Income Tax AT

Penalty imposed u/s 271B - delayed audit of accounts - reasonable cause - surely, ignorance of law is no excuse, but, then, it needs to be borne in mind that we are here....
July 29, 2019 Case Laws Income Tax AT

Exemption u/s 54B - assessee claimed to have purchased land through an agreement to sale which is unregistered and the payment in cash - when there is no subsequent sale....
July 29, 2019 Case Laws Service Tax AT

CENVAT credit - input services - event management services received as co-host with SAP - the same is in the nature of sales promotion activity. Accordingly, sales......
July 29, 2019 Case Laws Central Excise HC

Challenging the proceedings pursuant to Show Cause Notices ('SCNs' in plural and 'SCN' in singular) - Rebate claim - Rule 18 of CER - manufacture and export of cotton......
July 28, 2019 News Indian Laws

New Wage Code Bill - The salient features of the Code on Wages, 2019
July 28, 2019 News Indian Laws

IBBI amends the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 and the Insolvency and Bankruptcy Board.....
July 27, 2019 Case Laws GST AAAR

Classification of goods - Input Tax Credit - waste or not - Mahua De-oiled cake/ De-oiled Rice Bran - GST @ 5% is applicable on the supply of de-oiled Mahua cake - ITC is available.
July 27, 2019 Case Laws GST AAR

Classification of goods - rate of tax - Door-handle of motor vehicle; Fittings made of plastic for motor vehicle’s doors such as bracket, housing, bracket housing,......
July 27, 2019 Case Laws GST AAR

Classification of services - printing or reproducing - the activity of merely printing or reproducing the content given by the photographers / retail customers on pen......
July 27, 2019 Case Laws GST AAR

Exemption of security service - to Visvesvaraya National Institute of Technology, Nagpur - Sr. No. 66 of Notification No. 12/2017 clearly states that only services......
July 27, 2019 Case Laws GST AAR

Classification of supply - Composite supply or not - supply of healthcare treatment - sale to out-patients by the pharmacy located in the hospital is not covered under......
July 27, 2019 Case Laws GST HC

Delay in grant of refund under CGST Act - the writ applicants are entitled to 9% per annum interest from the date of filing of the GSTR38 - directed to pay within a period of two months
July 27, 2019 Case Laws Income Tax SC

Jurisdiction of High Court u/s 260A - assessee has been unable to present declaration forms that had been filled in by him at the time of his visits to India from abroad....
July 27, 2019 Case Laws Income Tax HC

TP adjustment - determining the Arm’s Length Price - if the ITAT has given detailed reasons for not remanding the issue to the TPO and the view taken is a plausible one.....
July 27, 2019 Case Laws Income Tax HC

Rule of consistency - the past year or years, the orders made no doubt provide a guide as to the nature of business and the manner in which the AO adopted the method of.....
July 27, 2019 Case Laws Income Tax HC

Special audit u/s 142(2A) - satisfaction - The question of complexity of accounts has to be judged applying the yardstick or test; whether the accounts would be complex.....
July 27, 2019 Case Laws Income Tax AT

Reopening of assessment u/s.147 - revenue department wanted to initiate the proceedings both u/s.147 as well as u/s.154, which itself has established that the......
July 27, 2019 Case Laws Income Tax AT

TP Adjustment - receipt of management services from AEs - It is difficult to prove the services in terms of numbers but it can be seen only in ease of doing business in.....
July 27, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - inadvertent omission - when the assessee had disclosed the deduction pertaining to sale of the three shops from the ‘block of assets’ in its......
July 27, 2019 Case Laws Income Tax AT

Addition u/s 68 - unsecured cash credit - when assessee had sufficiently discharged the ‘onus’ u/s 68 that was cast upon him for proving the authenticity of the loan......
July 27, 2019 Case Laws Income Tax AT

Taxability of consideration received on assignment of know-how - section 55(2)(a) of the Act makes no reference to know-how - the cost of acquisition of know-how under......
July 27, 2019 Case Laws Income Tax AT

Reassessment u/s 147 - the suggestion of DDIT(Inv.) does not confer power to assume jurisdiction upon the AO to initiate reassessment proceedings - notice u/s 148 was......
July 27, 2019 Case Laws Customs HC

Jurisdiction - non adjudication of SCN - scope of amended Sub-section (9) and newly inserted (9A) of Section 28 w.e.f. 28.03.2018 - amendment is not retrospective but it....
July 27, 2019 Case Laws Customs AT

Levy of penalty u/s 114AA of the Customs Act, 1962 - First PSC which directed for deportation/destruction of the imported cotton but 2nd PSC same issuing authority has......
July 27, 2019 Case Laws Companies Law AT

Contempt petition - disobedience of NCALT’s order - Appellate Tribunal had allowed the appeal to be withdrawn in view of the consent terms reached between the parties......
July 27, 2019 Case Laws GST AAR

Supply of Raw cotton - reverse charge mechanism - a commission agent who becomes liable for registration under Section 22(1) of the Acts ibid, shall also become liable......
July 26, 2019 Case Laws GST AAR

Exemption from GST - services for the management of Non-Network Tanker with the help of GPRS system at Nagpur - pure services - NESL is an authority with the control or.....
July 26, 2019 Case Laws GST HC

Compensation and interest towards the substantial delay in making payment of the refund of the Integrated Tax paid on the export of goods - Government liable to pay......
July 26, 2019 Case Laws GST AAR

Levy of GST - taxability of subscription/contribution to National Institute of Bank Management - contributions received by the applicant from the RBI and other Public......
July 26, 2019 Case Laws GST AAR

Classification of supply - delivery of goods (Maritime Products) to the owner of the ship proceeding to foreign port at the Indian port - supply from Bonded warehouse......
July 26, 2019 Case Laws Income Tax HC

TP Adjustment - exclusion of comparables - submission that "an identical transaction being conducted in an uncontrolled manner” overlooks the effect of the Tata brand on....
July 26, 2019 Case Laws Income Tax HC

Disallowance of business loss and unabsorbed depreciation of amalgamated company - once the scheme is sanctioned, the same would relate back to the appointed date of......
July 26, 2019 Case Laws Income Tax HC

Assessment u/s 153A - no incriminating material recovered against the Assessee during the search - addition based on statement alleging Assessee had issued cheques......
July 26, 2019 Case Laws Income Tax AT

Admission of additional evidence - Deduction u/s 54F - the evidences furnished are electricity bills, property tax receipts, inaugural photograph of house and the......
July 26, 2019 Case Laws Income Tax AT

Gain from sale of shares - STCG or business income - CBDT Circular No.6/2016 - it is not the case of the AO that the assessee was churning the shares, buying and selling....
July 26, 2019 Case Laws Income Tax AT

Addition on a/c of under valuation of closing stock - invoices of raw material are booked in the end of year against the material recd - it was demonstrated that the......
July 26, 2019 Case Laws Income Tax AT

Capital gain computation - FMV for determination of cost of acquisition in case of leasehold land - assessee’s leasehold right for a period of 90 years in question is a.....
July 26, 2019 Case Laws Income Tax AT

Penalty u/s 271-C - LTA exemption for TDS under head salary - High Court has admitted the question whether the Assessee is guilty of non deduction of tax at source or......
July 26, 2019 Case Laws Income Tax AT

Condonation of delay of 264 days - Penalty u/s 271(1)(c) - assessee has admitted the additional income conditionally and the department has levied the penalty inspite of....
July 26, 2019 Case Laws Customs HC

Validity of order if not signed by the officer who has held personal hearing - the same Officer, who held the personal hearing ought to have passed the impugned order......
July 26, 2019 Case Laws Customs HC

Penalty u/s 117 on Customs Broker and initiation of enquiry under 'Customs Broker Licensee Regulations, 2018 - petitioner ought to have been given a notice u/s 124(a) of....
July 26, 2019 Case Laws Insolvency and Bankruptcy AT

Maintainability of application under I&B Code - pre-existing dispute or not - It is clear that the claim means a right to payment even if it is disputed. Therefore,......
July 26, 2019 Case Laws Service Tax AT

Classification of services - supply of manpower services or not - an agreement for execution of various works for the principal–CPP wherein payment for such work is......
July 26, 2019 Case Laws Central Excise AT

Penalty - reversal of CENVAT credit when manufactured goods if exempt - The question of imposition of penalty also does not arise when admittedly the amount of cenvat......
July 26, 2019 Case Laws VAT and Sales Tax SC

Parity of remuneration with other members Member Trade Tax Tribunal (UPTT) - parity of pay of advocate being appointed as Judicial Member with pay of the the other......

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