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Highlights / Annotations / Catch Notes For July

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July 24, 2019 Case Laws Income Tax

Allowability of Foreign exchange fluctuation loss u/s 37 - difference between amount given by it as loan to its subsidiary in the USA and the amount realized due to......
July 24, 2019 Case Laws Income Tax

Power of TRO in recovery proceedings - personal attendance pursuant to the summons under Rule 83 of the Second Schedule to the Act - for effective and expeditious......
July 24, 2019 Case Laws Income Tax

Allowabiltry of depreciation - not claimed deprecation in either its original return or in its revised return - Tribunal allowed the depreciation - no substantial question of law arises
July 24, 2019 Case Laws Income Tax

Nature of expenditure - payment for non compete fee - the tenor of the agreement was only 18 months and it could not be stated that the assessee derived any enduring......
July 24, 2019 Case Laws Income Tax

Depreciation on software license - intangible and depreciation allowable @25% or software application depreciation allowable @60% - if a particular article would fall......
July 24, 2019 Case Laws Income Tax

Income recognition - interest income on 'non-performing assets' - AS 9 - For AY 2004-05 it is to be seen is whether the assessee has got non-performing asset in terms of....
July 24, 2019 Case Laws Income Tax

Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is.....
July 24, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective notice - the show cause notice u/s 271(1)(c) AO had neither strike out the inappropriate words nor specify the charges against the......
July 24, 2019 Case Laws Income Tax

Assessment of income of shipping company - though the representative assessee has filed the return of income u/s 172(3), he has not furnished any evidence to show that......
July 24, 2019 Case Laws Income Tax

TP adjustment - exclusion and inclusion of comparables - since in respect of each of the comparables, the ITAT has given detailed reasons why the comparables should be......
July 24, 2019 Case Laws Income Tax

Review of order - originally held that since the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment......
July 24, 2019 Case Laws Companies Law

Compounding of offences u/s 134(3)(o) r.w.s 135(2) - violation of disclosure of Director’s Report and the details of the CSR Policy developed and implemented - since,......
July 24, 2019 Case Laws Insolvency and Bankruptcy

CIR Process - allegation and counter allegation on RP & erstwhile management/operational creditor - Voluminous evidences filed by the parties in support of their......
July 24, 2019 Case Laws Insolvency and Bankruptcy

Liquidation u/s 33 of the I&B Code - resolution plan from promoters - no such Plan can be admitted as more than 270 days have passed and in absence of any viable and......
July 24, 2019 Case Laws Insolvency and Bankruptcy

Admissibility of petition - claim submitted beyond 90 days after the CIRP begins - RP has not committed any error or illegality in rejecting the claim applying......
July 24, 2019 Case Laws Central Excise

Refund claim - amount paid on reversal of credit alongwith interest and penalty - no intimation of appellant accepting their liability - if at all the Revenue is of the.....
July 24, 2019 Case Laws VAT and Sales Tax

Penalty - mere a technical omission or violation of law would not empower the authority to impose penalty - since there is only a technical defect of non-submission of......
July 24, 2019 Case Laws VAT and Sales Tax

Penalty u/s 47(6) of the KVAT Act - The failure to accompany the transport with Form 8FA declaration - the authority is bound to make a probe in order to arrive at a......
July 24, 2019 Case Laws GST

Classification of goods - rate of tax - pen parts - Primarily ‘Tips and balls’ are part of refill, and since there is no specific Sub-heading allotted to these parts......
July 24, 2019 Case Laws Companies Law

Removal of Director - Offence of defamation - it is obligatory upon the Magistrate that before summoning the accused residing beyond its jurisdiction, he shall enquire......
July 24, 2019 Case Laws VAT and Sales Tax

Best Judgement Assessment - the estimation made by the Tribunal was found to be not based on any material, whereas the estimation made by the first appeal authority was.....
July 24, 2019 Case Laws Indian Laws

Jurisdiction of the tribunal - petitioner contends that the impugned orders were passed without the presence of a judicial member - notwithstanding, that a judicial......
July 24, 2019 Case Laws Income Tax

Rectification u/s 254 - violation of the provisions of section 255(3) - appeal heard by a Single Member Bench instead of Division Bench - since the income assessed in......
July 24, 2019 Case Laws Income Tax

TP adjustment to payment of interest on ECB loan - TPO himself has stated that while granting permission to the assessee for availing ECB loan, the RBI has fixed the......
July 24, 2019 Case Laws Income Tax

TP adjustment in export of finished goods to AE - comparison of the price charged to non–AEs located in India with the price charged to AEs in foreign countries cannot......
July 24, 2019 Case Laws Income Tax

TP Adjustment - ALP of interest on receivables - no credit period was agreed between the parties - TPO should not calculate the collection period selectively which are......
July 23, 2019 News Indian Laws

Date for filing of Income Tax Returns extended from 31.7.2019 to 31.8.2019
July 23, 2019 Case Laws GST

Classification of goods - Instruments Cluster is a combination of instrumentation including Speedometer, Tachometer, Odometer, Fuel Gauge, Temp. Gauges, Buzzers & Clock.....
July 23, 2019 Case Laws GST

Classification of supply - online and offline tendering - do not qualify as goods - both should be considered as Supply of Services under the residual Services Heading 9997
July 23, 2019 Case Laws GST

Levy of GST - Individuals who own flat/s in a society but have opted not to become the member of the society - eligibility for GST exemption of ₹ 7500/- Section......
July 23, 2019 Case Laws GST

Classification of services - intermediary service or not - benefit of exports - The applicant is providing intermediary service in the name of hand holding service and......
July 23, 2019 Case Laws GST

Rectification of TRAN-I - Petitioner's difficulty in filling up a correct credit amount in the TRAN-1 form is a genuine one which should not preclude him from having its....
July 23, 2019 Case Laws Central Excise

Classification of the imported machine - Cyclotron - power of the Commissioner (Appeals) to assess or reassess the demand - The Appellate Authority was not bound by the.....
July 23, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - reopening on the basis of retrospective amendment relating to diminution in the value of any asset is required to be added to the book.....
July 23, 2019 Case Laws Income Tax

TDS u/s 195 - disallowance u/s 40(a)(ia) of commission paid to foreign client - if a person paying interest or any other sum to a nonresident is not liable to deduct tax....
July 23, 2019 Case Laws Income Tax

Disallowance of expenses u/s 37(1)and depreciation u/s 32 - commencement of business - it can be said that the business had been set up and that the only thing was that.....
July 23, 2019 Case Laws Income Tax

Disallowance u/s 14A on ground of eligibility of deduction u/s. 80P(2)(d) - there is no application of section 14A as far as the deduction u/s 80A to 80U under Chapter VIA of the Act
July 23, 2019 Case Laws Income Tax

Employee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - decision in supreme court VINAY CEMENT LTD. [2007 (3)....
July 23, 2019 Case Laws Customs

Re-export of goods - extension of time limit for re-export of goods - labeling defects - Learned Tribunal, in our opinion, was justified in finding that the defects in......
July 23, 2019 Case Laws Customs

Principles of Natural Justice - opportunity to cross examination - petitioner has sought for a request to cross examine, the same came to be denied then the petitioner......
July 23, 2019 Case Laws Income Tax

Enhancement of income by CIT(A) u/s 251(2) - no notice of enhancement - the department did not place any evidence to show that the CIT(A) has issued notice for......
July 23, 2019 Case Laws Income Tax

TDS u/s 194C - organisers purchase seeds from farmers on behalf of company - it is established that the company has not made any payment to the organizers for the......
July 23, 2019 Case Laws Central Excise

CENVAT Credit - invoices beyond six months - Rule 4(7) of CCR, 2004 - the time restriction of six months would not apply to the invoices issued prior to 01/09/2014
July 23, 2019 Case Laws Income Tax

Interest u/s 234B - scope of amendment in section 209 - entire payment received by the assessee from India was subject to TDS hence no interest is chargeable - The......
July 23, 2019 Case Laws Income Tax

Set-off of long term capital loss on sale of mutual funds - gain from sale of shares as well as property is available - Once the assessee has determined its lTCG income.....
July 23, 2019 Case Laws Income Tax

Computation of ‘Cost of Sales’ and closing value of land - matching concept for determination of true profits - where the sale revenue has been recognized on the basis......
July 23, 2019 Case Laws Income Tax

Taxability of shares premiums u/s 56(2)(viib) r.w. Rule 11UA - contention that provisions of section 56(2)(viib) should be applicable only when there is investment of......
July 23, 2019 Case Laws Income Tax

Deduction u/s 54F - amount not deposited within time limit u/s. 139(1) but purchase flat before the extended time of filing of return u/s. 139(4) - assessee is entitled.....
July 22, 2019 Case Laws Income Tax

Disallowance of R & D units purchased as per Technical License Agreement - when the assessee has purchased a product in order to carry out improvements in its technology....
July 22, 2019 Circulars GST

Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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

H: Building sale value can't determine depreciation; actual consideration...

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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