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Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

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Showing 1 to 50 of 715 Records

12 3 4 5........ 15

August 31, 2019 Case Laws Customs HC

No Interest Due on Excess Duty Drawback Repayment Made Before Show Cause Notice u/s 75A(2.
August 31, 2019 Case Laws Customs AT

Customs House Agent License Revocation: Obligation Fulfilled Upon Dispatch of Show Cause Notice, Not Receipt.
August 31, 2019 Case Laws Service Tax AT

Appellant's VCES declarations for 2009-2011 proven false, leading to rightful rejection by the Department.
August 31, 2019 Case Laws Service Tax AT

Service Tax Demand Overturned: Single Transaction Rule Applies to Works Contracts Involving Main and Subcontractors.
August 31, 2019 Case Laws Central Excise HC

CESTAT's remand order unsustainable; fair hearing found, violations of Customs Act 1962 and Central Excise Act 1944 confirmed.
August 31, 2019 Notifications Income Tax

New Tax Rule Allows Aadhaar to Serve as PAN for Easier Compliance and Streamlined Tax Procedures Under Fifth Amendment Rules, 2019.
August 31, 2019 Case Laws GST HC

Court Halts Bank Guarantee Encashment u/s 107(6) of CGST Act; Appellant Must Maintain Validity During Appeal.
August 31, 2019 Case Laws Income Tax HC

Penalty u/s 271(1)(c) Not Applicable: No Evidence of Income Concealment or False Details in Gift Case.
August 31, 2019 Case Laws Income Tax HC

CIT's use of Section 263 overruled; ITAT order upheld due to pending appeal u/s 250.
August 31, 2019 Case Laws Income Tax AT

Invalid Assessment Order: AO's Premature Demand Notice u/ss 143(3) and 144C Renders Final Order Flawed.
August 31, 2019 Case Laws Income Tax AT

Unabsorbed Depreciation Can Offset Income from House Property and Other Sources Under Current Tax Laws.
August 31, 2019 Case Laws Income Tax AT

Penalty u/s 271D Invalid Due to Lack of Recorded Satisfaction for Section 269SS Violation. Penalty Cannot Be Levied.
August 31, 2019 Case Laws Income Tax AT

Service tax u/s 43B not debited in P&L Account can't be disallowed if not claimed as expenditure. Addition deleted.
August 31, 2019 Case Laws Income Tax AT

Goodwill Not Eligible for Depreciation u/s 32(1) Due to Non-Existence in Assessee's Asset Block.
August 31, 2019 Case Laws Income Tax AT

Court Condones 27-Month Delay Due to Excise Attachment, Imposes Rs. 50,000 Cost for Unfair Assessment Actions.
August 31, 2019 Case Laws Income Tax AT

TDS on Flight Handling Charges: Section 194C's Retrospective Application from April 1, 2013, Validated by Form 26A Certificate.
August 31, 2019 Case Laws Income Tax AT

Preference Shares Converted to Equity; No Addition u/s 68 Due to Lack of Cash Credit.
August 31, 2019 Case Laws Income Tax AT

Income Tax Revision: Pr. CIT Invokes Section 263 for Non-Submission of Form 3CEB, AO's Order Deemed Erroneous.
August 31, 2019 Case Laws Customs HC

Court Rules Against Retrospective Application of Post-February 16, 2019 Notification on Pre-Ordered Imports from Pakistan.
August 31, 2019 Case Laws Customs HC

CESTAT mistakenly revoked CHA license without evidence of involvement in forgery or under-valuation. Role limited to facilitation.
August 31, 2019 Case Laws Customs HC

Show Cause Notice Quashed After 7 Years Due to Expiry Under Customs Act Sections 28(9) and 28(9A).
August 31, 2019 Case Laws Central Excise HC

Court Quashes Order Due to Unjustifiable 11-Year Delay in Central Excise Case; Petitioner Not at Fault.
August 31, 2019 Case Laws Indian Laws HC

Court Rules Section 143A Inapplicable for Cases Before September 1, 2018: No Interim Compensation for Pre-Enactment Offenses.
August 31, 2019 Case Laws Income Tax AT

Unsold Stock Valuation Can't Be Based on Average Sale Price and Assessed Profit for Unsold Flats.
August 31, 2019 Case Laws Income Tax AT

Avoid Including Land Costs in Real Estate Completion Calculations for Accurate Project Progress Assessment.
August 30, 2019 Circulars Central Excise

Government Launches Sabka Vishwas Scheme 2019 to Resolve Central Excise and Service Tax Disputes, Offering Relief on Dues.
August 30, 2019 Case Laws GST AAAR

Salwar/Churidhar Sets Classified as 'Garments' for GST; 5% Tax Below Rs. 1000, 12% Above Rs. 1000.
August 30, 2019 Case Laws GST HC

Nodal Officer's Rejection of Late GST TRAN-1 Submission Can Be Legally Challenged; Not Contempt of Court.
August 30, 2019 Case Laws GST AAR

Asset Ownership Retained by Applicant; Deposit Works Classified as 'Supply' for Transmission System Access.
August 30, 2019 Case Laws GST HC

Petitioner can manually correct errors in GSTR-3B for 2017-2018 pending decision on Section 39 qualification.
August 30, 2019 Case Laws Customs HC

India Cannot Challenge Interest on Delayed Duty Payment After Accepting Original Order Without Appeal Process.
August 30, 2019 Case Laws Customs AT

Appellant's Non-Appearance Leads to Ex-Parte Decision; Order Upheld Despite Natural Justice Concerns.
August 30, 2019 Case Laws Income Tax HC

Assessing Officer Cannot Reopen Assessment u/s 147 if Taxpayer's Response is Unchallenged During Proceedings.
August 30, 2019 Case Laws Income Tax AT

Section 68 Contested: No Dubious Transactions Found, Investors Responded, No Income Addition for Assessee.
August 30, 2019 Case Laws Income Tax AT

Amendment to Income Tax Act Section 194A(3)(V) Not Retrospective; No TDS Obligation for Co-op Banks in AY 2012-13.
August 30, 2019 Case Laws Income Tax AT

MAT Credit Stays with Original Assessee Pre-Demerger, Not Transferred to SEZ Units, Says Assessing Officer Directive.
August 30, 2019 Case Laws Income Tax AT

PCIT's directive to AO u/s 263 on turnover mismatch deemed unsustainable due to lack of specified errors.
August 30, 2019 Case Laws Income Tax AT

Appeal Delay of 65 Days Condoned Due to Ongoing Rectification Proceedings Before Assessing Officer; Sufficient Cause Established.
August 30, 2019 Case Laws Income Tax AT

Payment for Microsoft License Renewal is a "Royalty" u/s 194J; Tax Deduction Required to Avoid Disallowance.
August 30, 2019 Case Laws Income Tax AT

Court Rules Section 10(38) Exemption Valid for Long-Term Capital Gains from Penny Stock Transactions; Insufficient Evidence of Bogus Deals.
August 30, 2019 Case Laws Income Tax AT

Court Rules No Income Escapement in Transfer of Foreign Bequest; Assessee Lacks Legal Claim to Trust Property.
August 30, 2019 Case Laws Income Tax AT

Court Rules No TDS Needed for Payments via Labor Sardars; Addition u/s 40(a)(ia) Rightly Deleted.
August 30, 2019 Case Laws Income Tax AT

Reassessment u/s 147 invalid: Missing "reasons to believe" file and lack of evidence before Section 148 notice.
August 30, 2019 Case Laws Income Tax AT

Section 148 Notice Invalid: Non-compliance with Enquiry Letters Alone Doesn't Justify Income Escapement Assumption by Assessing Officer.
August 30, 2019 Case Laws Income Tax AT

Notice u/s 148 of Income Tax Act Can Be Declared Void if Reasons Lack Judicial Scrutiny.
August 30, 2019 Case Laws Service Tax AT

Reimbursement for Ads and Sales Promotions Not Taxable as Service, No Service Tax Applicable.
August 30, 2019 Case Laws Service Tax AT

Renting Refrigerators to Dealers Deemed a Sale, Not a Service; Subject to VAT, Not Service Tax per Board Clarification.
August 30, 2019 Case Laws Central Excise HC

Court Remands Case for New Decision; Emphasizes Detailed Reasoning and Natural Justice in Duty Payment Dispute Under Review.
August 30, 2019 Case Laws Central Excise HC

CENVAT Credit approved for foreign agents aiding in market exploration, design advice, and export clearance of garments.
August 30, 2019 Case Laws VAT and Sales Tax HC

Reassessment Not Allowed Without New Evidence Post-Court Confirmation; Past Judgments Stand Despite New Apex Court Rulings.

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