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Highlights / Annotations / Catch Notes For July

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1 ....59 60 61 626364 65 66 67........ 129

July 18, 2019 Case Laws GST

Reverse Charge - the brand promotion packages offered by the applicant to partnership firms and body corporate do not fall under the category of sponsorship but purely......
July 18, 2019 Case Laws GST

Classification and nature of services - Service provided by the applicant to the delegates and exhibitors - activities involved are, Technical Seminars, Access to......
July 18, 2019 Case Laws GST

Input tax credit - The demo vehicle is indispensable tools for promotion of sale by providing trail run to the customer. The applicant capitalizes the purchase of such......
July 18, 2019 Case Laws GST

Health care services - The stay for various treatments, supply of medicines, consumables and implants used in the course of providing health care services to in-patients....
July 18, 2019 Case Laws Service Tax

Health and fitness services - the appellant has not contested the demand therefore the extended period has rightly been invoked and penalty under Section 77 & 78 has......
July 18, 2019 Case Laws Service Tax

Franchise Service or not - sharing of profit - the agreement between the appellant and the licensee/dealer is in nature of share of profit in the ratio of 25% and 75%......
July 18, 2019 Case Laws Central Excise

Clandestine removal - The cross examination of tempo driver was already allowed earlier and therefore there was no reason for the adjudicating authority to grant cross......
July 18, 2019 Case Laws Central Excise

100% EOU - Valuation - material found unaccounted in the premises - proviso to section 3 applies only to goods manufactured or produced by a 100% EOU. It therefore......
July 18, 2019 Case Laws Income Tax

Reopening of assessment - High Court dismissed writ against notice u/s 148 - the proper remedy of the petitioner would be to raise all pleas before the AO in assessment.....
July 18, 2019 Case Laws Income Tax

Characterization of income - subscriptions received from the public at large under a collective investment scheme - assessee shown these as income in P/L account - it is....
July 18, 2019 Case Laws Income Tax

Taxability of subsidy receipt under West Bengal Incentive Scheme, 2000 - mode of computation/form of subsidy is irrelevant - the entire reason behind receiving the......
July 18, 2019 Case Laws Income Tax

Maintainability of the appeal u/s 260A before HC whereas the rectification application u/s 254(2) is pending before the ITAT - there are substantial questions of law to.....
July 18, 2019 Case Laws Income Tax

Power of Tribunal for enhancement - The AO at no point of time, disputed the date on which the business of the assessee was set up but disputed allowability of certain......
July 18, 2019 Case Laws Income Tax

Undisclosed income - addition based on entries in diary found in search of other person - if the income of the entries which were found in the diary during the course of....
July 18, 2019 Case Laws Income Tax

Dismissal of appeal for non-prosecution by CIT(A) - documents were e-filed - dismissed on the grounds that the impugned assessment order, demand notice and challan of......
July 18, 2019 Case Laws Income Tax

TDS u/s 194H on payments made to Banks towards cash pick up charges - charges for cash pick up ( or also called as cash management services) paid by assessee to Banks......
July 18, 2019 Case Laws Income Tax

Disallowing STCG on mutual funds - lower authorities completely failed to rebut evidences and explanations so filed by these agencies so as to conclude that it was a......
July 18, 2019 Case Laws Income Tax

Expansion of scope of Limited scrutiny - notice u/s. 143(2) under CASS - requirement of written approval from the Administrative Commissioner - In the instant case......
July 18, 2019 Case Laws Income Tax

Income accrued in India - PE - India-USA DTAA - taxability of ‘Instructor Fee’ earned from ‘GIA India Lab’ - GIA India Lab is not acting in India on behalf of the......
July 18, 2019 Case Laws Income Tax

Bogus LTCG - addition u/s 68 - exemption of LTCG u/s 10(38) - penny stock - neither the assessee nor his broker are named as illegitimate beneficiary to bogus LTCG in......
July 18, 2019 Case Laws Income Tax

Disallowance of additional depreciation - use of machinery in the actual process of manufacture of food products/sweets/namkeens - items of the assets installed at......
July 18, 2019 Case Laws Income Tax

LTCG - surrender of right sue under MOU and withdrawal of complaint before criminal court - compensation along with interest, towards loss of profit/liquidated damage......
July 18, 2019 Case Laws Income Tax

Rectification u/s 154 by CIT(A) - date of applicability of provision of Section 56(2)(viib) - we are not interpreting the provision as such as to the date of......
July 18, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Additions based on difference in TDS statement (Form 26AS) - assessee failed to submit reconciliation between the books of account and Form 26AS.....
July 18, 2019 Case Laws Income Tax

Rectification u/s 254(2) - one of ground was not disposed - since the appeal against the order of the Tribunal has already been admitted and a substantial question of......
July 17, 2019 Notifications FEMA

Foreign Exchange Management (Deposit)(Amendment) Regulations, 2019
July 17, 2019 Case Laws GST

Liability of TDS - Whether the applicant being a cooperative society registered under the Rajasthan Co-operative Societies Act, 1965 - Not liable to TDS since, applicant....
July 17, 2019 Case Laws GST

Levy of GST - Asset Transfer - work of shifting & raising of transmission lines owned by RVPNL by NHAI in the course of widening, modification & diversification of its......
July 17, 2019 Case Laws GST

Levy of GST - 99 years Lease agreement - Transaction is in the nature of Sale of immovable property and outside GST and is exempt from levy of GST? - Held NO - There is.....
July 17, 2019 Case Laws GST

Composite supply or not - Whether supply of Engineering, Procurement and Construction (EPC) contract for establishment of Fluids Servicing System where in both goods and....
July 17, 2019 Case Laws GST

Classification of goods - Automatic Electric Filter Coffee Maker - Manual/ Traditional Filter Coffee Maker - the products are machines covered under 8419 and......
July 17, 2019 Case Laws GST

Levy of GST- Whether the interest subvention income received to reduce the effective interest rate to the final customer is chargeable to GST? - Held Yes - this......
July 17, 2019 Case Laws Income Tax

TDS u/s 195 - payment of commission charges to overseas agents - fees for technical services does not contemplate commission which is order specific and computable at a.....
July 17, 2019 Case Laws Income Tax

Rental income - Amenity charges received - amount received by the assessee for providing the amenities/facilities to the licensee as per the “Amenities agreement”, was......
July 17, 2019 Case Laws Income Tax

Disallowance of design expenses - deferred expenditure - When the design is approved only then the execution of the work would start, therefore, design charges shall......
July 17, 2019 Case Laws Income Tax

Expenditure on TMB spare parts - Considering the nature of the machine and the items replaced in the machinery, it is clear that the TMB spare parts are consumable in......
July 17, 2019 Case Laws Customs

Valuation of imported goods - inclusion of royalty charge and franchisee fees - Once the goods have been cleared from the Customs area the same is not required to be......
July 17, 2019 Case Laws Customs

Valuation of imported goods - related party transaction - the relationship did not influence the price - Rule 3(3)(a) & 3(3)(b) provide different means of establishing......
July 17, 2019 Case Laws GST

Advance Ruling - applicability of monthly return and e-way bill - issue involved are procedural and do not come under the purview of Advance Ruling as per section 97(2).....
July 17, 2019 Case Laws GST

GST rate - supply and erection of diary machinery - the materials which are to be replaced/required are also included in the work order but the amount/quote is for the......
July 17, 2019 Case Laws GST

Classification of goods - parts of vessels or not - Forced Lubrication Pumps, Emergency Lube Oil Pumps, DG Lub Oil Transfer Pumps and Triple Screw Pumps supplied to the.....
July 17, 2019 Case Laws Income Tax

Validity of notice u/s 148 - AO has issued notice on 28.03.2014 though he has applied for approval which was granted on 29.03.2014 - very foundation for issuance of......
July 17, 2019 Case Laws Income Tax

Penalty u/s 158BFA(2) - no willful default - additions made were only due to the difference in estimate - It is never the case of the Revenue that the undisclosed income....
July 17, 2019 Case Laws Income Tax

Deduction u/s 54 - Purchase of one residential property consisting 3 flats on different floor of the same society and 1 in different location - Accepting the......
July 17, 2019 Case Laws Income Tax

Rectification of mistake u/s 154 - deduction u/s 80P - appeal of assessee was allowed following order of High Court, subsequently, that decision was reversed by the......
July 17, 2019 Case Laws Income Tax

Addition u/s 43CA on account of suppression of sales - difference between agreement value and stamp duty value - section 43CA are applicable only when there is transfer.....
July 17, 2019 Case Laws Income Tax

Addition of pre-operative expenditure - revenue or capital expenditure - expenses are only to enhance the existing portfolio of the assessee and to increase its existing....
July 17, 2019 Case Laws Income Tax

Non-issue of notice u/s. 143(2) - return filed on fag end of proceedings on the date order was also filed - The filing of the return by the assessee on 20.3.2013 is......
July 17, 2019 Case Laws Income Tax

Revision u/s 263 - notice not signed by CIT - SCN was issued by Income Tax Officer (Technical) - as per Section 263 CIT cannot delegate his powers to the subordinate......
July 17, 2019 Case Laws Income Tax

Addition of the share capital - Once the assessee has furnished the adequate evidence/material, the burden of the assessee is discharged in proving identity of......

1 ....59 60 61 626364 65 66 67........ 129

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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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