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Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

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Showing 101 to 150 of 715 Records

1 234 5 6 7........ 15

August 28, 2019 Case Laws Income Tax HC

Final Assessment Order Quashed: DRP Must Reconsider Objections u/s 144 Before Issuing Directions to Assessing Officer.
August 28, 2019 Case Laws Income Tax HC

Court Directs Petitioner to Seek Alternate Remedy in Bogus Donation Case; Issues to be Addressed by CIT-A.
August 28, 2019 Case Laws Income Tax HC

Director Held Liable for Company Tax u/s 179; Directed to File Revision u/s 264 for Remedy.
August 28, 2019 Case Laws Income Tax HC

Court Rules Registry Must Release Judgment-Debt Without TDS Deduction Under Code of Civil Procedure, 1908.
August 28, 2019 Case Laws Income Tax AT

Stay Order Expired: Application to Recall Deemed Infructuous Due to Six-Month Time Lapse.
August 28, 2019 Case Laws Income Tax AT

Abandoned Project Expenses Allowed for Current Year; No Dispute on Capital Nature or Expense Timing.
August 28, 2019 Case Laws Income Tax AT

Transfer Pricing Case: No Income Adjustments for Receivables Delayed Beyond 30 Days, Deemed Reasonable Not Unsecured Loans.
August 28, 2019 Case Laws Income Tax AT

No penalty for salaried individual u/s 271AAB due to non-disclosure of investment not required in tax returns.
August 28, 2019 Case Laws Income Tax AT

Foreign tour expenses for educational trips abroad qualify as charitable application u/s 11, benefiting students.
August 28, 2019 Case Laws Income Tax AT

Section 50C's 5% Variation Benefit in Capital Gains is Retrospective from April 1, 2003, Despite 2019 Insertion.
August 28, 2019 Case Laws Income Tax AT

Revenue Fails to Prove Misuse of Funds; No Income Addition for Cash Deposits Despite Four-Month Transaction Gap.
August 28, 2019 Case Laws Service Tax HC

Application for Service Tax Refund Denied Due to Late Filing; No Protest or Provisional Assessment Involved.
August 28, 2019 Case Laws Central Excise AT

CENVAT Credit Denied for Capital Goods Used Solely in Making Exempt Products per Rule 6(4) of 2004 Rules.
August 28, 2019 Case Laws Central Excise AT

Refunds on Exported Goods: Central Excise Duty Claims Must Follow Section 11B Time Limits for Eligibility.
August 28, 2019 Case Laws Income Tax AT

Assessment Order Invalid: Non-Compliance with Section 143(3) and Section 144C Procedures by Assessing Officer.
August 27, 2019 Case Laws Income Tax AT

Assessing Officer wrongly imposed late filing fee u/s 234E before June 1, 2015, due to Section 200A limitations.
August 27, 2019 Circulars Customs

New IGST Verification Mechanism Introduced to Streamline Export Refunds for Indian Exporters, Enhancing Efficiency and Transparency.
August 27, 2019 Circulars GST - States

New Circular Clarifies GST Classification and Taxation of IT-enabled Services, Aims to Streamline Compliance and Reduce Disputes.
August 27, 2019 News GST

Deadline Extended for FY 2017-18: Submit GSTR-9, GSTR-9A, and GSTR-9C by November 30, 2019.
August 27, 2019 Case Laws GST AAR

Printing Trade Ads on PVC: Composite Supply with Printing as Principal Service, Entirely Taxable as a Service.
August 27, 2019 Case Laws GST AAR

Evacuation and Disposal of Ash from Thermal Power Station to Purba Medinipur Zilla Parishad Exempt from GST.
August 27, 2019 Case Laws GST AAR

GST Exemption Denied for Loading and Unloading Yellow Peas; Not Considered Agricultural Produce at Port of Entry.
August 27, 2019 Case Laws GST AAR

GST Act: Mobilisation Advances as Consideration Impact Supply Timing and Value, Regardless of Earnest Money Status.
August 27, 2019 Case Laws GST HC

Authority Must Assess Eligibility u/s 129(1) of GST Act 2017 for Detention Order Ownership Claims.
August 27, 2019 Case Laws Customs AT

Commissioner Overrules CBEC Guidelines on Freight Costs for Daughter Vessels, Causing Duty Shortfall in Petroleum Imports.
August 27, 2019 Case Laws SEBI AT

Entity Denied Extension for Refunds Due to Operating Unregistered Investment Scheme and Delaying Verification Tactics.
August 27, 2019 Case Laws Insolvency and Bankruptcy HC

Account Holders Can Appeal Unfavorable Decisions to the Review Committee Within a Specified Timeframe.
August 27, 2019 Case Laws GST HC

Authorities Must Provide Seized Document Copies; Claims of Prejudice Need Substantial Reasons; Affected Parties Need No Justification.
August 27, 2019 Case Laws GST HC

Assessee admits unrecorded goods at business location; release upon 50% tax, penalty payment, and security for balance.
August 27, 2019 Case Laws GST HC

Nodal Officer to Review Petitioner's GST Registration Amendment Complaint; Decision Expected Within Two Weeks Under GST Rules 2017.
August 27, 2019 Case Laws Income Tax HC

Reopening of assessment u/s 147 set aside due to lack of basis; audit report not filed electronically.
August 27, 2019 Case Laws Income Tax HC

ITAT to Reassess Classification of Payment to ITC Limited: Capital vs. Revenue Expenditure in Hotel Management Case.
August 27, 2019 Case Laws Income Tax HC

Interest on Deposits with Regional Rural Banks Qualifies for Deduction u/s 80P(2) of Income Tax Act.
August 27, 2019 Case Laws Income Tax HC

Assessee's Cash Purchases in First Year Not Taxable Due to Exceptional Circumstances u/s 40A(3) and Rule 6 DD(j.
August 27, 2019 Case Laws Income Tax HC

Revised Deduction Claim u/s 80IA Accepted as Audit Reports Submitted During Assessment; Form 10CCB Rules Amended.
August 27, 2019 Case Laws Income Tax AT

No TDS on Export Commission to Non-Residents Without Indian Establishment; No Disallowance Per Section 40(a)(ia).
August 27, 2019 Case Laws Income Tax AT

Bengaluru METRO Granted Tax Exemption: Revenue from Rent and Ads Supports Public Utility, Not Profit - Section 11.
August 27, 2019 Case Laws Income Tax AT

Reassessment u/s 147 quashed due to mechanical approval by authorities u/s 151, lacking proper scrutiny.
August 27, 2019 Case Laws Income Tax AT

Assessing Officers Must Get Approval to Expand Limited Scrutiny Beyond Initial Issues: CBDT Guidelines Clarified.
August 27, 2019 Case Laws Income Tax AT

Severance fees for ending IP and trade name use are prior period revenue expenses, not capital, per ICAI standards.
August 27, 2019 Case Laws Income Tax AT

Court Upholds CIT(A) Decision: No Evidence of Excessive Management Fees u/ss 40A(2) and 37; Adjustment Deleted.
August 27, 2019 Case Laws Income Tax AT

Income Tax Act Section 68: Unexplained Share Application Money or Premiums Can Be Taxed If Source Is Not Proven.
August 27, 2019 Case Laws Income Tax AT

Transactions Deemed Legitimate: Evidence Supports Purchase, Dematerialization, and Sale of Shares; No Contradictory Evidence Found.
August 27, 2019 Case Laws Income Tax AT

Penalty Upheld: Death of CA in 2016 Not Valid Reason for Audit Failure in 2009-2010 u/s 271B.
August 27, 2019 Case Laws Income Tax AT

Penalty u/s 271B Not Applicable Without Book Maintenance; Section 271A Applies Instead for Non-Maintenance.
August 27, 2019 Case Laws Income Tax AT

Tenancy Rights Not Eligible for Depreciation as Intangible Assets u/s 32 of Income Tax Act.
August 27, 2019 Case Laws Income Tax AT

Income Addition Rejected: AO Cannot Rely Solely on Retracted Loan Statement Without Witness Cross-Examination Opportunity for Assessee.
August 27, 2019 Case Laws Indian Laws SC

Advisory Board Opinions Are Not Judicial Rulings; They Don't Assess Detention Validity Like Courts Do.
August 27, 2019 Case Laws VAT and Sales Tax HC

Writ Petitioner Claims Unawareness of Late Father's Business; Unable to Contest Property Used for Tax Recovery Auction.
August 27, 2019 Case Laws Indian Laws SC

Objections to Arbitration Agreement Validity Must Be Raised u/s 16; Civil Courts Lack Jurisdiction.

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