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Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

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Showing 201 to 250 of 715 Records

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August 23, 2019 Case Laws Income Tax AT

Penalty Dismissed: Taxpayer Wins as AO Lacks Evidence for Section 271(1)(c) Over Short-Term Loss Omission.
August 23, 2019 Case Laws Income Tax AT

Year-End Provisions Reversed Next Year Not Liable for TDS Deduction; No Debt Acknowledged, No Disallowance Needed.
August 23, 2019 Case Laws Income Tax AT

Deemed Dividend Exclusion: Land Purchase Advances Not Classified as Loans u/s 2(22)(e) of Income Tax Act.
August 23, 2019 Case Laws Income Tax AT

Section 68 Doesn't Apply to Sale Consideration Recovery; Buyer Becomes Debtor After Goods Sold Under IT Act.
August 23, 2019 Case Laws Income Tax AT

Tax Deduction u/s 54B Allowed: Investment Made Within Two Days of Receiving Sale Consideration via Post-Dated Cheques.
August 23, 2019 Case Laws Income Tax AT

Section 68: AO Needs More Than Lack of Investor Proof for Income Additions; Must Show Unexplained Funds.
August 23, 2019 Case Laws Income Tax AT

Executive Search Fee in India Not Taxable as Technical Service or Royalty under India-Netherlands Tax Treaty.
August 23, 2019 Case Laws Income Tax AT

Section 12AA Registration Must Be Granted for Charitable Objectives Aimed at Education, Commissioner Lacked Evidence Against Assessee.
August 23, 2019 Case Laws Customs AT

Penalties for Illegal Rice Exports u/s 114 Overturned Due to Lack of Evidence and Cross-Examination.
August 23, 2019 Case Laws Insolvency and Bankruptcy Tri

Court Declares Fraudulent Transactions Null, Stresses Strict Adherence to Insolvency Rules for Financial Creditors in CIRP Case.
August 23, 2019 Case Laws Service Tax HC

Service tax demand for one period not automatically valid for another; changes in law or facts must be considered.
August 23, 2019 Case Laws Service Tax AT

Authority Oversteps: Examines Service Nature Without Allegations in Show Cause Notice, Violating Due Process.
August 23, 2019 Case Laws Service Tax AT

Service Tax Not Applicable on Surrender Charges for 2011-12: Considered Penalty, Not Service.
August 23, 2019 Case Laws Central Excise HC

Dispute Over CENVAT Credit Classification: Are 'Shrink Sleeves' Duty-Free Under Chapter 40 Heading 4001.90 of the Tariff Act?
August 23, 2019 Case Laws Central Excise HC

14-17 Year Old Show Cause Notices Quashed Due to Lack of Communication, Violating Natural Justice Principles.
August 23, 2019 Case Laws Central Excise HC

Deciding Reasonable Period for Interest Recovery When No Limitation Period Exists; Extended Limitation Not a Benchmark.
August 23, 2019 Case Laws Central Excise AT

Del Credere Agents' commissions qualify as Business Auxiliary Service, allowing CENVAT Credit for promoting appellant's business.
August 23, 2019 Case Laws Central Excise AT

Authorities Cannot Double-Impose Duty on Principal Manufacturer After Job-Worker's Payment for Processed Fabrics.
August 23, 2019 Case Laws Central Excise AT

Interest on Differential Duty Required for Retrospective Price Increase in Goods Sale, Affecting Central Excise Duty Payments.
August 23, 2019 Case Laws Indian Laws HC

Court Shouldn't Delay Cheque Dishonor Cases; Resolve Outside Court If Settled, Complete Proceedings Properly.
August 22, 2019 Central Excise

SVLDRS 2019: Scheme to Resolve Excise and Service Tax Disputes, Offers Relief on Interest, Penalties, and Fines.
August 22, 2019 Notifications GST

The due date for submitting FORM GSTR-3B for July 2019 has been extended.
August 22, 2019 Case Laws GST AAAR

Power Banks Classified as Accumulators Under Chapter 85.07, Subject to 28% GST Rate, Not as Static Converters.
August 22, 2019 Case Laws GST HC

Assessee Seeks Seized Documents Under CGST Act; Department to Respond Within Two Weeks Per Section 67(5) Provisions.
August 22, 2019 Case Laws Income Tax HC

Certificates Revoked Under VDIS Section 68(2) for Misrepresentation; Prior Income Disclosure Violates Scheme Rules.
August 22, 2019 Case Laws Income Tax HC

Infosys BPO vs. Assessee: Transfer Pricing Adjustment Case Highlights Incompatibility Due to Significant Operational Differences.
August 22, 2019 Case Laws Income Tax HC

Reassessment Notice u/s 148 Quashed: Investment in Subsidiary Shares Not Income Escaping Assessment.
August 22, 2019 Case Laws Income Tax HC

Court Rules Third Parties Cannot Challenge CBDT's Discretion on Delay Condonation u/s 119(2)(b) for Income Tax Returns.
August 22, 2019 Case Laws Income Tax HC

Renovation Costs on Leased Property Are Capital, Not Revenue, Says Explanation 1 to Section 32 of Income Tax Act.
August 22, 2019 Case Laws Income Tax AT

No Penalty for TP Addition if ALP Calculated in Good Faith u/s 271(1)(c); Mere ALP Differences Exempt.
August 22, 2019 Case Laws Income Tax AT

Debatable Issue on Setting Off Losses Against Profits u/s 80IA Not Rectifiable u/s 154.
August 22, 2019 Case Laws Income Tax AT

AO Finds Bogus Purchases; Taxes Profit Element at 12.50% Based on Sales Tax Department Data and Inquiries.
August 22, 2019 Case Laws Income Tax AT

Court Confirms Genuine Short-Term Capital Loss Offset by LTCG; Revenue Fails to Prove Pricing Discrepancies in CCD Transactions.
August 22, 2019 Case Laws Income Tax AT

Ad Agency's Income Discrepancy Explained: No Adjustment Needed for Differences Between Form 26AS and Books of Accounts.
August 22, 2019 Case Laws Income Tax AT

TPO can only determine ALP using prescribed methods u/s 92C, rule 10B; adhoc adjustments are unauthorized and deleted.
August 22, 2019 Case Laws Income Tax AT

Appeal Maintainable Despite Non-Payment of Admitted Taxes Before Filing u/s 249(4)(a); Requirement is Directory.
August 22, 2019 Case Laws Customs HC

Petition for EPCG Authorization Extension Denied Due to Ignoring Grievance Redressal Process in FTP Sections 2.49 & 9.9.
August 22, 2019 Case Laws Insolvency and Bankruptcy HC

Courts Must Evaluate Counterclaims Under IBC Section 14 Moratorium, Avoid Automatic Stays for Broader Justice.
August 22, 2019 Case Laws Insolvency and Bankruptcy AT

Workmen's Dues Prioritized in CIRP: Provident, Pension, and Gratuity Funds Excluded from Liquidation Estate u/s 53.
August 22, 2019 Case Laws Insolvency and Bankruptcy AT

Loan Disbursed to Individual Borrower, Not Builder; IHFL's Section 7 Insolvency Application Ruled Unmaintainable.
August 22, 2019 Case Laws Service Tax AT

Land Acquisition for Power Plant Not a Service; No Service Element in Land Transfer to Joint Venture.
August 22, 2019 Case Laws Service Tax AT

Ruling: 51% Equity Stake in Joint Venture Not Classified as 'Business Auxiliary Service' for Service Tax Purposes.
August 22, 2019 Case Laws Service Tax AT

Penalty Under Finance Act Section 78 Overturned; Tax Due on Actual Sale, Not Invoice Issuance.
August 22, 2019 Case Laws Central Excise HC

High Court Rules Reopening u/s 11A for Service Tax on Freight Time-Barred, No Mala Fide Intent Found.
August 22, 2019 Case Laws VAT and Sales Tax HC

Court Invalidates Six-Year Reassessment Under DVAT Act; Section 5 Bars Combining DVAT and CST Liabilities.
August 22, 2019 Case Laws Indian Laws SC

Court Upholds Presumption of Liability u/ss 138 & 139; Respondent's Defense Deemed Implausible in Cheque Dishonor Case.
August 22, 2019 Case Laws Income Tax AT

Assessing Officer's Adjustment Rejected: Valuation Report Deficiencies Lead to Decision in Favor of Assessee.
August 21, 2019 Case Laws Income Tax AT

Penalty for Bogus Purchases u/s 271(1)(c) Challenged Due to Lack of Specific Justification by Assessing Officer.
August 21, 2019 Case Laws Income Tax AT

Bank Account Not Considered 'Books of Account' u/s 68; Cash Deposits Can't Be Added as Income.
August 21, 2019 Circulars GST - States

New Guidance Streamlines Process for Revoking GST Registration Cancellation as per Order 05/2019-State Tax.

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