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Highlights / Annotations / Catch Notes For July

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July 27, 2019 Case Laws Customs

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

Contempt petition - disobedience of NCALT’s order - Appellate Tribunal had allowed the appeal to be withdrawn in view of the consent terms reached between the parties......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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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......
July 26, 2019 Case Laws Companies Law

Principal of natural justice - Petition filed for arbitration as well as insolvency - impugned order has been passed in violation of principles of natural justice......
July 25, 2019 Circulars DGFT

Allocation of quantity for export of preferential quota sugar to EU under CXL quota
July 25, 2019 Circulars DGFT

Inclusion of Paragraph 2.79F in the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 to lay down the procedure for Global Authorisation for Intra-Company....
July 25, 2019 Circulars Customs

Clarifications regarding Refunds of IGST paid on import in case of risky exporters
July 25, 2019 Case Laws GST

Refund of inverted duty structure/ unutilized input tax credit - Scope of Section 54(3) of the CGST Act read with Rule Rule 89(5) regarding "input services" - there is......
July 25, 2019 Case Laws GST

Benefit of waiver earlier granted for Entertainment/Luxury Tax in GST regime - The State Government may have taken a view on the report dated 6 March 2019 of the high......
July 25, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - limitation period u/s 275(1)(a) - limitation begins to run from the date of the order of the ITAT was served upon the CIT (Judicial) - penalty......
July 25, 2019 Case Laws Income Tax

Stay petition - prima facie case - on objections being filed by the assessee, the AO disposed of the objections then in appeal the CIT(A) ought to have considered the......
July 25, 2019 Case Laws Income Tax

Abatement of pending appeal before High Court - notice not served to assessee/LR - Appellant died and his LRs are not available to argue - present Appeal as having......
July 25, 2019 Case Laws Income Tax

Allowability of business loss - the embezzlement by one of the Directors/employee during the ordinary course of business is a pilferage of the company funds can be a......
July 25, 2019 Case Laws Income Tax

Reassessment u/s 147/148 - Initiation of rectification u/s 154 by the AO and simultaneously initiating the reassessment u/s 147/148 on the same reasons, particularly......
July 25, 2019 Case Laws Income Tax

Derivative trading loss as business loss - when undisputedly assessee has entered into transaction of derivatives after 01.04.2006 in a recognised stock exchange as per.....
July 25, 2019 Case Laws Income Tax

Notice u/s 271AAB to levy penalty u/s 271(1)(c) - AO gets the jurisdiction to levy the penalty by issuing a notice and therefore, it is not a procedural requirement but.....
July 25, 2019 Case Laws Income Tax

Reassessment u/s 147 - Sanction granted by the CIT u/s 151 - simply written “Yes I agree” which does not in any manner shed any light as to whether there was any......
July 25, 2019 Case Laws Income Tax

Power of CIT(A) for enhancement - declare TDS return as non-est - appeal relates to fee u/s. 234E - Act contains provision for declaring a return of income filed as......
July 25, 2019 Case Laws Income Tax

Enhancement by CITA) to book profit computation u/s.115JB - provisions were sought to be added u/s 115JB only pursuant to an amendment by the FA 2008 w.e.f 01/04/2001 -.....
July 25, 2019 Case Laws Income Tax

Disallowance on account of non- utilisation of loan - @ 14% of loan amount - there is nothing on the record that the assessee has diverted interest bearing borrowed......
July 25, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - payment of pigmy commission had direct nexus with the business income of the assessee on which deduction u/s 80P(2)(a)(i) was claimed - If......
July 25, 2019 Case Laws VAT and Sales Tax

Interest on refund - the wording of Section 42(1) of DVAT Act is unambiguous which talks of the two dates i.e. date the refund was due to be paid to the person and......
July 25, 2019 Case Laws VAT and Sales Tax

Best Judgement Assessment - legislation itself has undergone two changes upon introduction of the VAT Act and thereafter GST regime - In such facts, no useful purpose......
July 25, 2019 Case Laws GST

Educational Institution or not - Charitable Society imparting Medical Education - The applicant has entered into a joint project with the State and Central Governments......
July 25, 2019 Case Laws GST

Transitional Credit - transition to GST regime - prayer to Nodal Officer, to forward writ petitioner's file to fourth respondent for reopening the aforesaid TRAN-01 -......
July 25, 2019 Case Laws Service Tax

Rejection of Refund claim - export of services - the entire credit which was carried forward in TRAN-1 stood reversed by the appellant voluntarily in its GSTR-3B filed......
July 25, 2019 Case Laws Service Tax

Refund Claim u/s 104 of the Finance Act, 2017 - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the......
July 25, 2019 Case Laws Central Excise

Refund claim - destroying goods outside the factory premises without permission - Expired drugs / medicines - conditions are procedural or mandatory in nature - ESTAT......
July 24, 2019 Case Laws Income Tax

Understated/suppressed production - assessee had supplied all the relevant details to the lower authorities such as register which are subject to regular check and......
July 24, 2019 Case Laws GST

Levy of GST - monthly maintenance charges payable by way of reimbursement of charges or share of contribution by a Member to a resident welfare association/ housing......
July 24, 2019 Case Laws GST

Classification of goods - Steel Mugs with a plastic outer body - The subject goods fall under Chapter Heading 7323, as the material which is giving the essential......

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F: GST on Solar Plant

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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