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Highlights / Annotations / Catch Notes For July

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July 30, 2019 Case Laws Income Tax

Characterization of expenditure - expenditure incurred by way of renovation and Interior work of Stadium - assessee did not create a new asset or create a source of......
July 30, 2019 Case Laws Income Tax

Depreciation on goodwill - goodwill generated in the process of amalgamation - assessee failed to claim depreciaion in the original ITR or revised ITR but claimed first.....
July 30, 2019 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - interest bearing loans versus advances - as long as commercial expediency is established, there remains no reason for making......
July 30, 2019 Case Laws Income Tax

Disallowance u/s 36(1)(iii) and additions u/s 68 - a perusal of the balance sheet of the loan creditor shows that it has got sufficient share capital and free reserves......
July 30, 2019 Case Laws Income Tax

Additions u/s 68 - assessee has discharged the onus cast on it by proving all the three ingredients of section 68, namely, the identity and credit worthiness of the......
July 30, 2019 Case Laws Customs

Extension of period for Detention of goods - post amendment, two conditions are to be satisfied: one, the Commissioner has to record his reasons in writing, why the......
July 30, 2019 Case Laws Customs

Jurisdiction - power of Additional Director General to issue SCN - Proper officer - The order has been passed after following the principles of natural justice and fair.....
July 30, 2019 Case Laws Insolvency and Bankruptcy

Exclusion of certain period from CIRP - revival of mining lease - Mere delay in passing revival order by issuing GO for revival of the Leases. It cannot be said that......
July 30, 2019 Case Laws Service Tax

Validity of subsequent SCN - Extended period of Limitation - in a case where a show cause notice has been issued for the earlier period on certain set of facts, then on.....
July 30, 2019 Case Laws Service Tax

Validity of SCN issued to a dead person - There is no specific provision or machinery provision for recovery of tax dues, after death of the proprietor. - Section 87 (c)....
July 30, 2019 Case Laws Income Tax

Set off of business loss against the income brought to tax u/s 69B r.w.s 115 BBE - The instant appeal relates to Assessment Year 2012-13 and therefore the assessee’s......
July 30, 2019 Case Laws Income Tax

Deduction u/s 80P(2) - whether Souharda Sahakari registered under the Karnataka Souharda Sahakari Act, 1997 are also co-operative societies within the meaning of Sec.2(19) ? - HELD Yes
July 30, 2019 Case Laws Income Tax

Deduction u/s 54 against the LTCG - assessee failed to construct the new residential house within a period of three years from the date of sale due to delay in the......
July 30, 2019 Case Laws Central Excise

Validity of adjudication of case after 13 years of Issue of Show Cause Notice (SCN) - The explanation offered by the respondents/ Revenue for delay is not convincing. -.....
July 30, 2019 Case Laws Central Excise

CENVAT Credit - suo moto re-credit - firstly the appellant has paid the duty through CENVAT credit account during the disputed period and later on at the direction of......
July 30, 2019 Case Laws VAT and Sales Tax

Adjustment of Input Tax Credit - outstanding declaration forms under CST Act as on 30.6.2017 (e.g. C forms) - Rule 117 of the Gujarat Goods and Services Tax Rules read......
July 29, 2019 Notifications Income Tax

Exemption to specified persons from requirement of furnishing a return of income u/s 139(1) for assessment year 2019-20 - income chargeable from any investment in an......
July 29, 2019 Case Laws Income Tax

Depreciation on LED wall - @15% or @ 60% - Since no separate rate of deprecation has been prescribed for LED wall, projectors / accessories etc, therefore, these will......
July 29, 2019 Case Laws GST

Scope of Advance Ruling application - their query is with respect to “‘assessment of their supplies based on taxability”. Such query does not fall under any of the......
July 29, 2019 Case Laws GST

Grant of Bail - offence punishable u/s 132 of GST - admittedly, charge sheet has not been filed, therefore, right of `default bail' accrued to the applicant after completion of 60 days.
July 29, 2019 Case Laws Income Tax

Constitutional validity of 35AC(7) - approval to the appellant's hospital project for a period of three financial years but due to amendment benefit not available for......
July 29, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - beneficiary of the advance was itself not a shareholder of the company - Tribunal follow decision of a High Court which approved by......
July 29, 2019 Case Laws Income Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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....

1 ....54 55 56 575859 60 61 62........ 129

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

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