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Highlights / Annotations / Catch Notes For July

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1 ....67 68 69 707172 73 74 75........ 129

July 1, 2019 Case Laws GST

RCM on Ocean Freight - IGST on ocean freight has to be paid by the importer under reverse charge mechanism, irrespective of the fact that such freight charges are......
July 1, 2019 Case Laws GST

Nature of supply - liability to pay tax under IGST or CGST and SGST - though the location of the recipient is outside India, the services supplied are in respect of......
July 1, 2019 Case Laws GST

Exemption from GST - activity of providing Skill development training in different sectors/courses under Uttar Pradesh Skill development Mission (UPSDM) to train the......
July 1, 2019 Case Laws GST

Scope of advance ruling - Input tax credit - capital goods received prior to 01 July 2017 - Since the Appellant has raised questions on the admissibility of the credit......
July 1, 2019 Case Laws GST

Scope of GST - development of land and construction of flats to be given out on lease as per the Agreement of Lease entered by them with the customers - the transaction.....
July 1, 2019 Case Laws GST

Profiteering - Sanitary Napkins - prices of the product not reduced despite reduction in the rate of GST on the said product from 12% to Nil - Case is made out against the respondent.
July 1, 2019 Case Laws Income Tax

MAT - the question of directing the respondents to allow reduction of the brought forward losses of the petitioner company from the net profit in order to compute book......
July 1, 2019 Case Laws Income Tax

Power of AO in remanded matter - impact of direction of Tribunal - role of the AO was limited to giving effect to the directions of the Tribunal - if the Department had.....
July 1, 2019 Case Laws Income Tax

Liability of directors of private company u/s 179 - recovery of unpaid tax dues of a private company from its directors - AO passed the order without considering such......
July 1, 2019 Case Laws Income Tax

Capital gain computation - year of taxation - transfer u/s 2(47) - once assessee has received consideration, handed over possession of the property, executed registered.....
July 1, 2019 Case Laws Income Tax

MAT computation - whether the provision made for purchase tax, purchase tax on cane subsidy and wealth tax are not to be added while computing the book profits u/s 115JA?...
July 1, 2019 Case Laws Income Tax

Capital Gains - LTCG v/s STCG - sale of industrial sheds - date of allotment or date of registration is relevant for period of holding - if the assessee was enjoying the....
July 1, 2019 Case Laws Income Tax

Depreciation on Goodwill - depreciation on Customer Relationship (CR) & Vendor Relationship (VR) considering them to fall under Any other business or commercial rights......
July 1, 2019 Case Laws Income Tax

TP Adjustment - comparable selection - where a concern is selected was showing low employee cost to sales ratio, then such concern cannot be selected while benchmarking.....
July 1, 2019 Case Laws Income Tax

Depreciation on wireless devices - @ 25% OR 60% - intelligent wireless systems, which were ideal for BPO office professionals and the said devices were compatible with......
July 1, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - reason recorded by the AO or the issuance of notice u/s 148 does not give any indication of obtaining sanction from the ACIT/JCIT......
July 1, 2019 Case Laws Income Tax

Addition of premium paid to LIC under group gratuity scheme - scheme had been approved by Commissioner vide its order dated 17.03.2017 w.e.f. 01.01.2000 - once the......
July 1, 2019 Case Laws Income Tax

Claim of tax credit for Alternate Minimum Tax (AMT) u/s 115JD - set off of AMT Tax credit for the tax liability for next assessment year while filing revised computation....
July 1, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - reduction of deduction under the said Chapter VI via revised return correctly allocating of generation expenses - allocation between the eligible....
July 1, 2019 Case Laws Income Tax

TDS u/s 194H - advertising agency commission - net revenue from advertisement was booked after adjusting of advertising agency commission - advertising agency commission....
July 1, 2019 Case Laws Income Tax

Block assessment u/s 158BD - The entire proceeding has been initiated by the authorities by not applying the provision u/s 127 by not issuing notice intimating the......
July 1, 2019 Case Laws Income Tax

Penalty u/s 271G - assessee applied TNMM for determining of ALP - information/documents sought for determining of ALP as per CUP method - the difficulty in maintaining......
July 1, 2019 Case Laws Customs

Classification of Aluminium Profiles - items prepared for use in structure - The end-use i.e., the articles “prepared for use” being specially finding a mention in the......
July 1, 2019 Case Laws Customs

Refund of amount paid as late filing charges - filing of bills of entry - There is no delay on the part of the appellant in filing the Bill of Entry; and if there is no.....
July 1, 2019 Case Laws Insolvency and Bankruptcy

Declaration of the property as DISCLAIMED u/s Section 36(3)(c) and (h) of I&B Code - not owned by CD - it is essential that the property having onerous characteristics......
July 1, 2019 Case Laws Service Tax

Valuation - Renting of Immovable Property Service - renting the factory with plant and machinery to JV - The transaction is not in the nature of sharing of profit with......
July 1, 2019 Case Laws Service Tax

Renting of immovable property service - constitutional levy of service tax - services provided by local body ( Municipality) created under the constitutional provisions.....
July 1, 2019 Case Laws Service Tax

100% EOU - Refund of unutilized CENVAT Credit - The refund claim of the appellant is not a claim u/s 11 B per se and therefore provisions of 11 B cannot be blindly......
July 1, 2019 Case Laws Central Excise

CENVAT Credit - inputs - Copper Ingots/imported Ingots/Bars - alleged fictitious purchases - there is no evidence of flow back of funds to the appellant - the revenue......
July 31, 2018 News GST

Tax Evasion in Post-GST Regime
July 31, 2018 News GST

Note on Simplified Returns and Return Formats July, 2018
July 31, 2018 Act Rules Customs

Sea Cargo Manifest and Transhipment Regulations, 2018 will come into force w.e.f. 1.11.2018 instead of 1.8.2018
July 31, 2018 Case Laws Customs

When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and.....
July 31, 2018 Case Laws Income Tax

Capital Gains - The perfection of the title from perpetual leasehold rights to complete ownership had, in such circumstances, to be regarded as a cost of acquisition......
July 31, 2018 Case Laws Income Tax

Sales suppression detected on survey - The assessee having filed its return claiming deduction for the entire expenditure incurred, there is no warrant for making......
July 31, 2018 Case Laws Income Tax

Exemption - the trust can be created even orally and if the assessee is able to give some evidence of creation of such Trust by a word of mouth, the same shall be......
July 31, 2018 Case Laws Income Tax

Expenditure towards acquiring and oping of retail outlets / stores - Operations of these stores at various locations is one composite business and once business had been....
July 31, 2018 Case Laws Income Tax

Addition as Excise duty refund (Self Cenvat Credit) - it is capital receipt - the entire receipt itself cannot be treated as part of taxable receipt and the entire......
July 31, 2018 Case Laws Income Tax

Receipts from domain name registration - the charges received by the assessee for services rendered in respect of domain name is royalty within the meaning of Clause......
July 31, 2018 Case Laws Income Tax

Wharfage charges paid to the KPT is not rent and no TDS is liable to be deducted under the provisions of section 194I of the Act.
July 31, 2018 Case Laws Indian Laws

Cheque bounced - Since no demand was made by the payee or holder in due course, of the subject cheques, by issuance of a statutory notice under section 138, the......
July 31, 2018 Case Laws Customs

Violation of import conditions - the present vehicle (in CKD condition) was imported having electric capacity of more than 250 watt which as per mandatory requirement is....
July 31, 2018 Case Laws Customs

Valuation of imported goods - dry dates of Sukkur variety - The enhancement of the value on the basis of SIIB alert circular without first rejecting transaction value as....
July 31, 2018 Case Laws Service Tax

Rajasthan Housing Board (RHB) will be liable for payment of service tax on the lease amounts recovered by them from the allottee of commercial properties and shops by......
July 31, 2018 Case Laws Service Tax

Rebate/refund claim - export of services - Since the appellant has failed to exercise the doctrine of reasonable time with respect to remaining two claims, those have......
July 31, 2018 Case Laws Service Tax

CENVAT Credit - The appellant is wholly owned corporation of Government of India (PSU) and cannot be attributed with any mala fide so as to justifiably invoke the longer....
July 31, 2018 Case Laws Service Tax

CENVAT Credit - The appellant being in the Banking Sector, cannot be expected to indulge in such clandestine availment of small amounts of Cenvat credit, when they are......
July 31, 2018 Case Laws Central Excise

CENVAT Credit - inputs - supply of bought items such as soap and Herbal oil with manufactured items - credit denied - demand confirmed.
July 31, 2018 Case Laws Central Excise

Classification of goods - tents made of 'cotton' - description of the goods covered by the said SCN matches with the entry in the said notification stating to be......
July 31, 2018 Case Laws VAT and Sales Tax

Time Limitation - escapement of turnover - When there is no limitation prescribed for completion, there could only be the principles of reasonableness applied, on facts.....

1 ....67 68 69 707172 73 74 75........ 129

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