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Highlights / Annotations / Catch Notes For July

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1 ....60 61 62 636465 66 67 68........ 129

July 17, 2019 Case Laws Income Tax

Addition of unexplained investments u/s 69B - alleged cash payment for purchase of land - alleged purchase value noted in the diary found in search - it does not contain....
July 17, 2019 Case Laws Income Tax

Depreciation on Set Top Boxes (STB) - @80% OR 15% - STB’s are energy saving devices OR electrical equipment - Set Top Box is a device connected to a TV and which allows.....
July 17, 2019 Case Laws Income Tax

Addition towards loans waived off - If on an enquiry and verification, it transpires that the assessee had utilized the loan for the purpose of its business activity or.....
July 17, 2019 Case Laws Insolvency and Bankruptcy

Admission of petition under I&B code - petition filed by corporate debtor - there was sufficient time provided to the Financial Creditors to file their objections if any....
July 17, 2019 Case Laws Central Excise

CENVAT Credit - use of intermediate goods (Neutral Filter Cake) as inputs - engaged in the production of dutiable as well as exempted product - the finding of fact that.....
July 17, 2019 Case Laws Central Excise

Applicability of Rule 8(3A) of the CER, 2002 - prospective or retrospective - the rule is substantive in character since it relates to payment terms regarding duty and......
July 17, 2019 Case Laws Central Excise

Valuation - goods valued on the ex-factory value - supply of goods was on FOR basis - only possible criteria for the purpose is as to whether the property in goods......
July 17, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing....
July 17, 2019 Case Laws Service Tax

Reversal of cenvat credit - Once the appellant has followed the proportionate method for availment of credit on common input services, it cannot be said that appellant......
July 17, 2019 Case Laws Service Tax

Classification of services - Employees on Deputation / secondment - The arrangement is that of the continuous control and the direction of the company to whom the......
July 17, 2019 Case Laws Service Tax

Demand of service tax on food served in the room - The element of service is not involved and it amounts to sale and does not attract service tax.
July 17, 2019 Case Laws Service Tax

Taxability - forfeiture of advance received from a customer for booking of a room in a hotel - the retention amount (on cancellation made) by the appellant does not......
July 17, 2019 Case Laws Central Excise

CENVAT Credit - second stage dealer or third stage dealer - goods procured through consignment agent (against F form under CST) of the second stage dealer cannot be......
July 17, 2019 Case Laws Central Excise

CENVAT Credit - clean energy cess on coal imported by them for use in their factory - If the CEC collected by the Government is returned to the assessee through the......
July 17, 2019 Case Laws Central Excise

Interest on reversal of cenvat credit - Wherever Cenvat credit has been availed but not utilized, the interest need not be paid but it has to be paid in cases where the.....
July 17, 2019 Case Laws Central Excise

Revenue Appeal against one order of Commissioner Appeal whereas Commission has decided two cases simultaneously on similar issues - Though res judicata may not strictly.....
July 17, 2019 Case Laws Service Tax

Refund/Exemption of Service tax - The place of removal in the case of export is the gateway port, and all the expenses incurred by way of services received by the......
July 16, 2019 Circulars Customs

Procedure for safety and security of export cargo & Avoidance of pilferage from Export warehouse in CFS ports under Chennai-IV Commissionerate
July 16, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - notice against dead person - The legal representative not having waived the requirement of notice u/s 148 and not having submitted to......
July 16, 2019 Case Laws Income Tax

Allowability of replacement of dies and moulds as current repairs - when the dies and moulds were attached to the machine to manufacture the designed product, the claim.....
July 16, 2019 Case Laws GST

Composite supply or Mixed supply or works contract - contract for supply, Installation, testing & commissioning Air-Conditioners (involving indoor units, outdoor units,.....
July 16, 2019 Case Laws GST

Job-work - supply of goods or supply of services - use of own material substantially - the value of the material used/ skill and labour applied by them and the value of.....
July 16, 2019 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 41(1) - No material was recovered during search which could have been treated as incriminating material and would be a base for......
July 16, 2019 Case Laws Income Tax

Addition u/s 40A(3) - the finding of fact has been recorded by two revenue authorities that the payments made by the assessee on a single day did not exceed ₹......
July 16, 2019 Case Laws Income Tax

Capital gain computation - cost of acquisition - assessee was not confronted by the AO before estimating the cost of acquisition of land as on 01.04.1981 without any......
July 16, 2019 Case Laws Income Tax

Reassessment u/s 147 - failure on the part of the petitioner to disclose fully and truly all material facts necessary for its assessment - AO had examined the claim for.....
July 16, 2019 Case Laws Income Tax

Revision u/s 263 - Deduction U/s. 35D - effect of omission of word ‘industrial’ by the Finance Act, 2008 w.e.f 1/04/2009 - expenses incurred prior to 1/04/2009 - since......
July 16, 2019 Case Laws Income Tax

Addition of unexplained loan - taken from a credit institution - Assessee has named the credit institutions where from he received such loans to stand testimony to their....
July 16, 2019 Case Laws Income Tax

Unexplained credit u/s. 68 - addition of share premium being in excess of NAV and balance excepted - section 56(2)(viia) and (viib) are not applicable to the instant......
July 16, 2019 Case Laws Income Tax

Revision u/s 263 - the sole reason for completing the scrutiny assessment was suspicious LTCG earned by assessee based on information received from Investigation Wing,......
July 16, 2019 Case Laws Income Tax

Allowability of interest on borrowed funds - loan taken for acquisition of share - assessee acquired shares of DPSC Ltd which is in the similar business to control stake....
July 16, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition sustained by denying the exemption u/s 47(xiv) to the extent of self-generated Goodwill - all the details necessary for assessment were.....
July 16, 2019 Case Laws Income Tax

Ad-hoc disallowance of 25% of construction expenses - AO rejected the books of accounts u/s 145 - the income of the assessee should be based on average GP declared by......
July 16, 2019 Case Laws Income Tax

Addition u/s 40(a)(ia) - society has failed to deduct TDS - section 40(a)(ia), 40A(3) and section 43B falls in Chapter IV-D which are applicable for computing profits......
July 16, 2019 Case Laws Income Tax

Claim of exemption u/s 11 while filing return u/s 147 - no return originally filed - the income has to be computed on the basis of such return in accordance with the......
July 16, 2019 Case Laws Income Tax

Addition u/s 68 - share capital account received from Director by way of two cheques who was produced before AO alongwith their copy of account, balance-sheet income-tax....
July 16, 2019 Case Laws Income Tax

income of the JV as AOP - formed to secure the work, and after that, there was no involvement in the execution of the work which was done by member - members of the JV......
July 16, 2019 Case Laws Insolvency and Bankruptcy

Approval of Resolution plan under I&B Code - Operational Creditor has been paid Nil as against 27.83% to the Financial Creditor - distribution as made between the FC and....
July 16, 2019 Case Laws Central Excise

CENVAT Credit - exempted goods as scrap produced in process of manufacture of dutiable good - demand @ 6% of the value of the zinc scarp - when the zinc scrap which is a....
July 16, 2019 Case Laws Central Excise

Clandestine removal - allegation to avail the benefit of area based exemption(Rookee unit) wrongly - demand is being confirmed against Ghaziabad unit, without producing.....
July 16, 2019 Case Laws Central Excise

CENVAT Credit - ITC on Outward Transportation - letters/certificates have been obtained from the purchasers of the goods showing that the purchasers have not paid any......
July 16, 2019 Case Laws VAT and Sales Tax

Refund claim - Review of finalized assessment order - cancellation of ‘C’ form - TIN No.of dealer issued form is not working because it has migrated in GST - once the C.....
July 16, 2019 Case Laws VAT and Sales Tax

Disallowance of ITC - perversity - alternative appeal remedy - even the exercise were for the limited purpose of finding out the ground of perversity, this Court may......
July 16, 2019 Case Laws Customs

100% EOU - it is not necessary that the material which is imported into India has to be used in the manufacture of articles which are to be exported out of India. Even......
July 16, 2019 Case Laws Service Tax

Since the penalties imposed under Section 76 is upheld, penalties imposed under Section 78 cannot be justified, Hence the penalties imposed u/s 78 is set aside - In the.....
July 16, 2019 Case Laws Service Tax

Waiver of penalties imposed - Short payment of service tax - There is no suppression of fact because the issue involved is of interpretation of law as the confusion was.....
July 16, 2019 Case Laws Income Tax

Correct head of taxability of interest income - business income or income from other sources - the assessee firm had availed overdraft facility from the bank against the....
July 15, 2019 Circulars GST

Clarification regarding applicability of GST on additional / penal interest - Corrigendum issued - No GST on Penal Interest where goods purchased on installments (EMI)......
July 15, 2019 Circulars GST

Advisory for Bill of Supply issued by Composition Taxable Person - If composition taxable person fails to comply with the conditions as mentioned in rule 5 of CGST......
July 15, 2019 Case Laws Income Tax

Addition u/s 69C - capitation fee for admission in medical college - Chairman and managing trustee of college had accepted receipt of capitation fees and name of......

1 ....60 61 62 636465 66 67 68........ 129

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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...

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

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

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