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Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

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Showing 151 to 200 of 715 Records

1 2 345 6 7 8........ 15

August 27, 2019 Case Laws Indian Laws

Dishonor of Cheque - existence of debt or not - once the cheque relates to the account of the accused and he accepts and admits the signatures on the said cheque, then......
August 26, 2019 Circulars SEBI

Non-compliance with certain provisions of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 (“ICDR Regulations”)
August 26, 2019 Case Laws GST

Classification of supply - GST rate - the activities of supply, design, installation, commissioning and testing of solar energy based water pumping systems, whose time......
August 26, 2019 Case Laws GST

Input tax credit to a person registered in Rajasthan - Central Tax paid in Haryana(use of Hotel) - ITC of the Central tax charged from the Appellant in Haryana is not......
August 26, 2019 Case Laws GST

Service Tax audit(C&AG Audit) of a private agency - as per Section 174(2) of CGST Act, there was no saving of Rule 5A of STR in such manner that fresh proceedings for......
August 26, 2019 Case Laws GST

Demand of Interest - delayed payment of GST for seven months - difficulty in utilizing the Input Tax credit due to technical glitch - it would be appropriate to leave it....
August 26, 2019 Case Laws Income Tax

Disallowance based on third party information gathered by Investigation Wing of the Department - AO denied opportunity of cross examination - High Court affirmed the......
August 26, 2019 Case Laws Income Tax

Addition u/s 69A - unexplained money - the evidence placed before the AO clearly indicated that Mr. Chaturvedi confirmed that the draft was given by him to the Assessee.....
August 26, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - reply to the audit objections - in fact AO applied his mind to the audit party objection and formed a clear opinion that there is no......
August 26, 2019 Case Laws Income Tax

Validity of Declaration made under Income Declaration Scheme, 2016 (‘IDS’) - opportunity of hearing - misrepresentation or suppression of facts - there is no provision......
August 26, 2019 Case Laws Income Tax

Penalty u/s 271(1) (c) - limitation - service to CIT (Judicial) - the mandatory period of limitation u/s 275(1)(a) cannot be sought to be defeated by delaying the......
August 26, 2019 Case Laws Income Tax

Addition u/s 68 - alleged that loan transaction was accommodation entry - Two authorities and the Tribunal have evaluated each piece of evidence to conclude that this......
August 26, 2019 Case Laws Income Tax

Recovery proceedings - Sale of the attached property - the phrase “order giving rise to a demand” in Rule 68B to the Second Schedule of the Act should be read as the......
August 26, 2019 Case Laws Income Tax

Addition of interest on paid on loan - diversion of fund - if the business concern show profit at the end of the year, it is an added feature which proves that the......
August 26, 2019 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - non-disclosure of interest income was not deliberate rather banker of the assessee reported it belatedly - when the income was duly......
August 26, 2019 Case Laws Income Tax

Ad-hock disallowance of depreciation - non maintenance of log book - it was required to demonstrate that the vehicle has been used wholly and exclusively for the......
August 26, 2019 Case Laws Income Tax

Revision u/s 263 - limitation provide for passing of order - the delay involved in service was more than 9 months which is unreasonable and the department could not......
August 26, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - interest payment made to trust, who claimed exemption u/s 10(23C)(vi) - once the recipient had filed the returns of income by including the.....
August 26, 2019 Case Laws Income Tax

Late filing fee u/s 234E - if the TDS statements which have been filed earlier to 01.06.2015 then no fee is leviable u/s 234E
August 26, 2019 Case Laws Income Tax

Deduction u/s 10AA - splitting up and / or re-constructing of existing business - where an undertaking is established by transfer of employees from existing undertaking.....
August 26, 2019 Case Laws Income Tax

Remuneration to partners - increase / change the quantum of the salary/remuneration by a separate agreement or supplementary deed - validity of resolution increasing the....
August 26, 2019 Case Laws Customs

Refund claim - requirement of re-assessment order of bill of entry - time limitation - As per Chapter 14 of the Customs Manual, Section 27 of the Customs Act, 1962 deals....
August 26, 2019 Case Laws Customs

Smuggling - Seizure of goods - place of origin of Betel Nuts - The report of the ARDF has been held to be not reliable in as much as it could not be shown with any......
August 26, 2019 Case Laws Customs

Compliance of obligation u/s 34 and 35 of the Customs Act - exempt or nil rate of duty - importing non dutiable goods does not give an importer a licence to violate or......
August 26, 2019 Case Laws Customs

Liability of redemption fine when goods are confiscated - redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means......
August 26, 2019 Case Laws Companies Law

The clients trading on the NSEL platform did not invest with the NSEL in form of Fixed Deposits, equity or debentures of NSEL but they traded commodities on the platform....
August 26, 2019 Case Laws Insolvency and Bankruptcy

Application u/s 7 of the I&B Code - Mere pendency of the case before the DRT for adjudicating of such disputed amount cannot be a ground to reject the application u/s 7.....
August 26, 2019 Case Laws Money Laundering

Offence under PMLA - pre-arrest bail seeked in the case of M/s INX Media Pvt. Ltd. - I have pondered over this matter for long and after weighing the pros and cons, as......
August 26, 2019 Case Laws Service Tax

Valuation - nature of pre-pay penalty towards foreclosure of home loan - The contract specifies a charge levied for exercising the option the said charge cannot be......
August 26, 2019 Case Laws Service Tax

Export of services or not - place of consumption of services - the customers of foreign entity are located in India and assessee are receiving the commission in respect.....
August 26, 2019 Case Laws Service Tax

Valuation - nature of pre-pay penalty towards foreclosure of credit facility (loan) - in the nature of interest or not - The charges which were collected towards the......
August 26, 2019 Case Laws Service Tax

Manpower Recruitment or Supply Agency Service or not - The appellants get paid if they pack the meters as per the specifications on per piece basis - There is nothing in....
August 26, 2019 Case Laws Service Tax

Extended period of limitation - the appellant could have been under a bona fide belief that neither service tax was required to be collected from the main contractor nor....
August 26, 2019 Case Laws Service Tax

Quantification of service tax liability - commissioner has not considered the submissions, accounting practices of the appellant and the agreements in totality - Matter remanded back.
August 26, 2019 Case Laws VAT and Sales Tax

Refund claim - DVAT Act, 2004 - The refund due could not have been stopped by creating a fresh demand pursuant to such reassessment exercise - In case of failure to pay.....
August 26, 2019 Case Laws Income Tax

Condonation of delay - merit of the case - It is not completely forbidden to have a cursory look and have a birds eye view qua merits of the matter while testing whether....
August 23, 2019 News Indian Laws

Presentation made by Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman on measures to boost Indian Economy
August 23, 2019 Case Laws GST

Rate of GST - Royalty in relation to mining lease - Excess Royalty Collection Contracts (ERCC) - the rate under pre-revised entry No. 8 does not apply to “Licensing......
August 23, 2019 Case Laws GST

Input Tax Credit (ITC) - applicant is not paying the full consideration of the transaction - As per proviso to Section 16(2), the applicant will not be eligible for full....
August 23, 2019 Case Laws GST

Collection of amount (GST) under coercion - disallowance of Input Tax Credit - the respondents should at the earliest frame the assessment in accordance with law.
August 23, 2019 Case Laws Customs

EPCG Scheme - denial of benefit on the ground that coverage under two benefits was claimed. - there is no reason that the benefit of exemption under notification no.......
August 23, 2019 Case Laws Companies Law

Restoration of name of Company in the Register of Companies maintained by ROC - Non filing of returns - No response to the notices issued by the ROC - no valid ground......
August 23, 2019 Case Laws Companies Law

Oppression and Mismanagement - it will be detrimental to the interest of the company if litigation is continued on one pretext or other either by one group or the other.....
August 23, 2019 Case Laws Companies Law

Oppression and mismanagement - removal of minority directors - the second respondent, though holding 70 per cent. of shareholding, cannot act arbitrary against the......
August 23, 2019 Case Laws Income Tax

Raising of Demand u/s 115-QA in order passed u/s 143(3) - buy back of equity shares - the question regarding the interpretation of Section 115-QA, as it stood at the......
August 23, 2019 Case Laws Income Tax

Validity of proceedings u/s 153A - abatement of the proceedings before the ITSC - the order passed by the ITSC on 4th August, 2016 is an order u/s 245D(4) it enlarges......
August 23, 2019 Case Laws Income Tax

Dropping of re-assessment proceedings u/s 147 - the proceedings for reassessment u/s 147 of the Act is for the benefit of the Revenue, hence, dropping of re-assessment......
August 23, 2019 Case Laws Income Tax

Waiver or reduction of interest u/ss 234A, 234B and 234C - rejection of one's legal contention cannot be characterised as an unavoidable circumstance - If adverse......
August 23, 2019 Case Laws Income Tax

Owner of Cash found and seized in course of search - Undisclosed income - presumption u/s 292C - if money is found in possession of any person in course of search u/s......
August 23, 2019 Case Laws Income Tax

Addition on the basis of income disclosed u/s 245C(1) before Settlement Commission - there was no occasion of conducting any proceedings or enquiry or recording any......

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