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Highlights / Annotations / Catch Notes For July

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1 ....66 67 68 697071 72 73 74........ 129

July 3, 2019 Circulars SEBI

Streamlining the Process of Public Issue of Equity Shares and convertibles- Implementation of Phase II of Unified Payments Interface with Application Supported by Block Amount
July 3, 2019 Case Laws Income Tax

Allowablity of Legal expenses u/s 37 - defending company & MD in criminal proceedings - since the Hon’ble Supreme Court has quashed the entire proceedings against the......
July 3, 2019 Case Laws Income Tax

Maintainability of writ against draft assessment order passed u/s 143 (3) r.w.s. 144C - effective and efficacious alternative remedy - The DRP is empowered by the Act to....
July 3, 2019 Case Laws Income Tax

Revision u/s 263 - exemption of the LTCG - CIT had not undertaken any such exercise reaching to the conclusion that the assessment order was erroneous and prejudicial to....
July 3, 2019 Case Laws Income Tax

Stay of demand - exercise of discretion - when section 220(6) confers discretion upon AO while considering an application, it has to be exercised in a reasonable and......
July 3, 2019 Case Laws Income Tax

TDS u/s 195 - expenses in foreign currency - Advertisement and business promotion expenses - do not fall in the nature of technical, managerial or consultancy services -....
July 3, 2019 Case Laws Income Tax

Deduction u/s 11 - donation to other charitable institution - AO could not enquire into the selection of the donee or the purpose of the donation unless the genuineness.....
July 3, 2019 Case Laws Income Tax

Disallowance of expenditure incurred towards village development - In order to earn goodwill of the people residing in the neighbor-hood area and to keep social......
July 3, 2019 Case Laws Income Tax

Addition regarding claim of capital loss - redemption of the preference shares - in order to get the return on old investment, it has redeemed the shares by subscribing.....
July 3, 2019 Case Laws Income Tax

Disallowance u/s 56(2)(viib) - issuance of shares with premium - share application money was received by the company from a non-resident company - since provisions of......
July 3, 2019 Case Laws Income Tax

Assessment u/s 153A and u/s 68 - assessment for the assessment year 2011-12 was already completed when search action u/s 132 was carried out - no incriminating material.....
July 3, 2019 Case Laws Money Laundering

Money Laundering - Provisional attachment - appellant created a mortgage over the Secured Property prior to the commission of the Scheduled Offence - Appellant has......
July 3, 2019 Case Laws Service Tax

Appellant were receiving the payments inclusive of the service tax amount but were not depositing the same - the plea advanced for not depositing the tax is financial......
July 3, 2019 Case Laws Central Excise

Clandestine manufacture and removal - difference in quantity of goods as shown cleared in ER-1 returns and the balance sheet - this difference is only because the......
July 3, 2019 Case Laws VAT and Sales Tax

Issue of 'C' Form post introduction of GST - purchase of HSD on concessional rate of tax at 2% - Department directed to allow access to the website and download 'C'......
July 3, 2019 Case Laws VAT and Sales Tax

Principles of Natural Justice - sufficient opportunity of being heard - The action of the respondent in issuing multiple proposition notices proposing different tax......
July 3, 2019 Case Laws Customs

Revocation of CBL License - 90 days from the date of issuance of SCN is when the noticee submits reply within 30 days and in a case like this, when the noticee has not......
July 3, 2019 Case Laws Customs

Levy of personal penalty - evasion of customs duty diverting the imported goods to other entities - without any notice, no adverse order can be passed against the owner/....
July 2, 2019 Act Rules Companies Law

Provision relating to Nidhis and its application, etc. - Section 406 of the Companies Act, 2013 shall come into force w.e.f. 15.8.2019
July 2, 2019 Notifications Companies Law

Nidhi (Amendment) Rules, 2019
July 2, 2019 Notifications Companies Law

Companies (Significant Beneficial Owners) second Amendment Rules, 2019
July 2, 2019 Circulars DGFT

Clarification on Jurisdictional RA/RA concerned for SEIS-Para 3.06 (c) of Handbook of Procedures
July 2, 2019 Case Laws GST

Rate of GST - services by way of amusement facility - dictionaries say that a park is a large part of land used for a particular purpose - the services/activities......
July 2, 2019 Case Laws GST

Classification of goods - Prohance–D (Chocolate) - though Prohance-D is a specifically designed sugar free and low GI product but does not contain high amounts of......
July 2, 2019 Case Laws Service Tax

Validity of summons u/s 70 of (CGST) Act, 2017 - the proper officer have power to summon any person whose attendance he considers necessary either to give evidence or to....
July 2, 2019 Case Laws GST

Amendment of the tax return Tran 1 form - claim of eligible credit towards Central Tax - Revenue directed to complete the exercise within two months from the date of......
July 2, 2019 Case Laws Income Tax

Stay of recovery - appeal pending before CIT(A) - circular lays down 15%/20% of the disputed demand to be deposited for stay, by way of a general condition and does not.....
July 2, 2019 Case Laws Income Tax

Deduction u/s 80IB(10) - Scope of amendment with effect from 01.04.2010 vide Finance Act 2009 - the transactions of registered sale deed and the agreements had been......
July 2, 2019 Case Laws Income Tax

Addition of undisclosed expenditure based of valuation of property u/s 158BC - cost of construction of the residential building - in the absence of any material found......
July 2, 2019 Case Laws Income Tax

Revision u/s 263 - since interest on late deposit of VAT, service tax, TDS etc are allowable expenditure u/s 37(1), the AO has taken a possible view - order passed by......
July 2, 2019 Case Laws Income Tax

TP Adjustment - adjustment regarding outstanding receivables - company has a margin of 23.3% on Software Development segment as compared to 11.42% of the comparable......
July 2, 2019 Case Laws Income Tax

Agricultural income - correctly held that there is no merit in assessing total receipts in the hands of assessee and at best, the AO could have determined the......
July 2, 2019 Case Laws Income Tax

Disallowance u/s.36(1)(iii) - borrowed amount was invested in shares of a associate company - all the details of investments and working of interest paid has been......
July 2, 2019 Case Laws Income Tax

Revision u/s 263 - scope of Explanation (2) inserted u/s 263 by the FA, 2015 w.e.f. 01-06-2015 - AO has taken a possible view after conducting prudent enquiries and......
July 2, 2019 Case Laws Income Tax

Income accrued in India - professional legal services provided before a foreign court - it cannot be brought to tax as FIS under Article 12 of the India-USA DTAA,......
July 2, 2019 Case Laws Income Tax

Revision u/s 263 - under valuation of closing stock - as a matter of prudence stocks are valued at lower of the cost or the realizable value - increase/decrease in......
July 2, 2019 Case Laws Income Tax

Levy of interest u/s. 201(1A) - period of interest liability - TDS demand was deleted on ground that deductees/parties have reflected the receipts in their income -......
July 2, 2019 Case Laws Income Tax

Capital Gain in hand of GPA holder - the recitals in the GPA show that the assessee is not the owner of the property but has only been granted authority to convey the......
July 2, 2019 Case Laws Income Tax

Provision made for future expenses - Allowablity u/s 37(1) - complete details filed by the assessee to show that the expenditure in question was not contingent liability....
July 2, 2019 Case Laws Income Tax

Correct head of income - shares transactions- Capital gain or business income - there cannot be any straight jacket formula and there should not be a sweeping conclusion....
July 2, 2019 Case Laws Service Tax

Determination of value for availing small scale exemption upto ₹ 10 lacs - the value of the services required to be computed for the purpose of small scale......
July 2, 2019 Case Laws Indian Laws

Appointment of a sole arbitrator - The burden is on the applicant to establish that respondent No.2 had an intention to consent to the arbitration agreement and be party....
July 2, 2019 Case Laws Indian Laws

Winding up of petition - dishonor of cheque - inability of pay debts - summary suit and winding up petition share a broadly similar approach. In both, the Respondent or.....
July 2, 2019 Case Laws Customs

Benefit under Served From India Scheme (SFIS) denied - double jeopardy or double whammy - It only results in wastage of public money and public man-hours in case the......
July 2, 2019 Case Laws Service Tax

Construction of Complex Services - when the measure of levy has been prescribed to be based on 25% of the Gross Receipts then the same cannot be questioned on the basis.....
July 2, 2019 Case Laws Central Excise

Valuation - the buyers’ premises can never be the place of removal - the freight from the factory/depot/consignment agent up to the buyers’ premises cannot be included......
July 2, 2019 Case Laws Indian Laws

Dishonor of Cheque - Since the pre-condition of filing a complaint under section 138 of the Negotiable Instruments Act of sending a statutory notice has not been......
July 1, 2019 Circulars GST

Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when......
July 1, 2019 Case Laws GST

Classification of goods - “Gudakhu” being manufactured by the Appellant for use as a tooth paste is appropriately classifiable under residuary tariff item 2403 9990
July 1, 2019 Case Laws GST

Classification of supply - Job-work - building of body on chassis of the principal - At no stage the ownership of the chassis will be transferred by the Principal to the....

1 ....66 67 68 697071 72 73 74........ 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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