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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 3001 to 3050 of 6408 Records

1 ....57 58 59 606162 63 64 65........ 129

July 22, 2019 News Indian Laws

Finance Bill (No.2) As Passed by Lok Sabha
July 22, 2019 Case Laws Service Tax

Reverse charge - foreign remittances - sponsorship services or not - Appellant claims that the same as donations - Since the contract against which the payments have......
July 22, 2019 Case Laws GST

Constitution of GST tribunal - jurisdiction to decide the location of bench - The role of the State is confined to determine the place of area benches - Insofar as the......
July 22, 2019 Case Laws GST

Entitlement of having GST registration - deemed registration - power of the officers to seek additional details or clarifications under Rule 9(2) - on verification of......
July 22, 2019 Case Laws Customs

Ship breaking activity - When excise duty is exempted, there is no question of payment of additional duty.
July 22, 2019 Case Laws Customs

Imposition of penalties on CHA - appellant allowed another person to file export documents on their behalf - As separate provisions exist in the Customs House Agents......
July 22, 2019 Case Laws Customs

Importer sought recall of bill of entry and amend the same and allow refund - Though reassessment prescribed for in section 17 of Customs Act, 1962 is not an option to......
July 22, 2019 Case Laws Income Tax

Withdrawal of unutilized amount from the Capital Gain Account Scheme after 3 years - Proviso appended to Section 58[4][f] has to be read as a whole along with the......
July 22, 2019 Case Laws Income Tax

Selection of Members of the Income Tax Appellate Tribunal - the decision of the Search-Cum-Selection Committee to short-list candidates with 19 years of experience......
July 22, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 where assessment proceedings already pending - Unless the return of income already filed is disposed of, the notice for reassessment u/s.....
July 22, 2019 Case Laws Income Tax

Penalty u/s 271AAA - assessee failed to substantiate the manner in which undisclosed income was derived - from the statement of director, no such question had been asked....
July 22, 2019 Case Laws Income Tax

Estimation of income - the AO was not justified in estimating the turnover on the basis of information received from the Excise Department by rejecting books of accounts....
July 22, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - it is not permissible to adopt different standards while interpreting the words “reason to believe” vis-a-vis Section 143(1) and......
July 22, 2019 Case Laws Income Tax

Additional Depreciation on the wind mill - period of trial run - to deny the benefit of additional depreciation to generating entity on the basis of electricity is not......
July 22, 2019 Case Laws Income Tax

Grant deduction u/s 54G - LTCG on the sale of its godown situated in Bangalore, an urban area and which has been relocated in a non urban area - the activity done by the....
July 22, 2019 Case Laws Income Tax

Disallowance on account of setting of STCG against depreciation - carry forward of unabsorbed depreciation - set off allowed.
July 22, 2019 Case Laws Income Tax

Accrual of income - Revenue declaration in respect of expired pre-paid cards - Rendering of Services - Income recognition - AO would ensure that the “the unutilised talk....
July 22, 2019 Case Laws Income Tax

Treatment to the loss as speculation loss - NBFC - trading in shares - there could be no set off of the speculative business loss as against the income from other......
July 22, 2019 Case Laws Service Tax

Once the assessee is not required to reverse any credit availed by him on valid input services availed during the period 2010 till obtaining of completion certificate,......
July 22, 2019 Case Laws Central Excise

Extended period of Limitation - the Revenue was in fact aware of the activities of the appellants. The stand of the Revenue as to suppression is, therefore, only on......
July 22, 2019 Case Laws Indian Laws

Dishonor of Cheque - Plea that pleading not guilty was singed by the advocate on behalf of petitioner accused - The magistrate is empowered to record the plea of the......
July 20, 2019 Circulars GST

Clarification on doubts related to supply of Information Technology enabled Services (ITeS services).
July 20, 2019 Circulars SEBI

Procedure and formats for limited review / audit report of the listed entity and those entities whose accounts are to be consolidated with the listed entity
July 20, 2019 Circulars GST

Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion.
July 20, 2019 Case Laws Income Tax

Benami transaction - retrospective or prospective amendments - the Benami Amendment Act, 2016, amending the Principal Benami Act, 1988, enacted w.e.f. 1st November,......
July 20, 2019 Case Laws GST

Liability of GST - Profit Sharing Agreement - activities or transactions is in nature of actionable claims other than lottery, betting, gambling which are treated......
July 20, 2019 Case Laws GST

Jurisdiction on assessee - State Gov. OR Central Gov. - as per the decision of State Level Committee, the administrative control for all purposes over the petitioner has....
July 20, 2019 Case Laws Income Tax

Transfer of case u/s 127 - in the impugned order, the Pr. CIT has relied on various statements of the assessees of the said group, on the basis of which he came to the......
July 20, 2019 Case Laws Income Tax

Bogus purchases - tribunal hold that no addition can be made merely on the basis of the statement recorded by the third party i.e. Sales Tax Department - two Revenue......
July 20, 2019 Case Laws Income Tax

Stay of demand - ACIT requiring to deposit 20% of the outstanding demand - only in ‘exceptional circumstances’ the discretion of the AO could be interfered with by the......
July 20, 2019 Case Laws Income Tax

Deduction u/s 54F - denied on premise that the land in question was not transferred within the stipulated period as provided u/s 54F - agreement to sell was within time.....
July 20, 2019 Case Laws Income Tax

Revision u/s 263 - failure of AO to not referring the matter to the DVO for valuation of construction work - when the AO has taken a broad view by accepting the cost of.....
July 20, 2019 Case Laws Income Tax

Benefit of set off of business losses - income relates to renting of warehousing - entire business activity have come to a grounding halt and subsequently, the conduct......
July 20, 2019 Case Laws Income Tax

Quashing of prosecution u/s 276C and 277 - Penalty u/s 271(1)(c) deleted by CIT and confirmed by Tribunal - the prosecution cannot be sustained since the penalty after......
July 20, 2019 Case Laws Income Tax

Addition u/s 41 - difference between the sales-tax loan amount and the amount paid on Net present value basis under the sales-tax deferral scheme of Maharashtra......
July 20, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) -disallowance on account of loss on sale of investment - assessee has not suppressed any facts or details at any stage of proceedings either before....
July 20, 2019 Case Laws Income Tax

TP adjustment regarding interest on outstanding receivables - “interest on receivables” is an international transaction during the FY and the decisions rendered prior to....
July 20, 2019 Case Laws Insolvency and Bankruptcy

Voluntary liquidation petition - Section 59 of I&B Code, 2016 - applicant Company is having no creditors either secured or unsecured - nothing adverse is found from the.....
July 20, 2019 Case Laws Insolvency and Bankruptcy

CIR process - Petitioner and the Debtor entered into Power Purchase Agreement for supply of 20,00,000 units - since no agreement between the parties obligating the......
July 20, 2019 Case Laws VAT and Sales Tax

Rectification of mistakes - Period of limitation - demand notices were issued relating to the assessees engaged in the photographic activity - rectification pursuant to.....
July 20, 2019 Case Laws Customs

Confiscation of goods - Acetonitrile - undervaluation - only those goods which were seized and provisionally released to the appellants could have been held liable for......
July 20, 2019 Case Laws Customs

Imposition of penalties u/s 114 - Misuse of IEC - Appellant have only unknowingly in good faith, allowed the use of their IE code. Thus, there is no case of imposition......
July 20, 2019 Case Laws Customs

Imposition of penalty u/s 112(a) - employees of CHA - violation of import conditions - Goods diverted with his knowledge - The imposition of penalty on the Appellant,......
July 20, 2019 Case Laws Service Tax

The non-payment of service tax has come to light after the investigation conducted by the Department. Accordingly, the appellant has deliberately suppressed the relevant....
July 20, 2019 Case Laws Service Tax

Cessation of service tax liability - Date of amalgamation/ merger between the service provider and principal - Appointed ate is 1.4.2010 - Registration Certificate was......
July 20, 2019 Case Laws Central Excise

Reversal of Cenvat Credit - It is only in the provisions of Rule 6(6)(vii) of the Cenvat Credit Rules, which are to the effect that there would be no requirement of......
July 20, 2019 Case Laws Central Excise

Job-work - failure on the part of principal to pay the duty - appellant have not availed the benefit of N/N. 10/97-CE, which was availed by the principal manufacturer......
July 20, 2019 Case Laws Income Tax

Disallowance of share issue expenses during amalgamation u/s 35DD - there was need to increase in authorized share capital and therefore, such expenses cannot be......
July 20, 2019 Case Laws Income Tax

Computation of LTCG - applicability 50C on transfer of Development Rights - the provisions of section 50C can be applied only for transfer of land or building or both......
July 19, 2019 Act Rules Bill

Amendment of Act 51 of 2007 (PAYMENT AND SETTLEMENT SYSTEMS) - Clause 194 of the FINANCE (No. 2) BILL, 2019 - Clause amended while passing the Finance Bill in the Loksabha

1 ....57 58 59 606162 63 64 65........ 129

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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...

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

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