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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

1 2 3 456 7 8 9........ 15

August 23, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - inadvertent omission of not excluding the short term loss u/s. 94(7) - AO has completed the assessment on the basis of details furnished by the.....
August 23, 2019 Case Laws Income Tax

Disallowance of the year end provision - non deduction of TDS - mere passing of the book entries, which are reversed on the 1st day of the subsequent year, would not......
August 23, 2019 Case Laws Income Tax

Addition of deemed dividend u/s 2(22)(e) - advances by the company was for purchase of land - when the transaction does not fall in the category of loan or advance in......
August 23, 2019 Case Laws Income Tax

Addition u/s 68 - recovery of the sale consideration - the notices issued u/s 133(6) were returned - once the assessee sold the goods, the buyer of the goods becomes the....
August 23, 2019 Case Laws Income Tax

Deduction u/s 54B - sale consideration received through post-dated cheques - the period of six month or condition of investment prior to the filing of ROI is applicable.....
August 23, 2019 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - even if the creditworthiness of the investors is not proved, even then it will not automatically give license to the AO to......
August 23, 2019 Case Laws Income Tax

Income accrued in India - Executive search fee - neither taxable in the nature of ‘fee for technical services’ under Article 12(5)(a) or (b) nor as ‘Royalty’ under......
August 23, 2019 Case Laws Income Tax

Registration u/s.12AA - when the objects of the Assessee are charitable in nature being solely for the purpose of education and all activities spring from and are to be.....
August 23, 2019 Case Laws Customs

Imposition of penalties u/s 114 of the Customs Act, 1962 - illegal exports of rice from India - the entire case of the Revenue is based upon the statements for which......
August 23, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - financial creditor or not - Validity of cash transactions - ‘if a statute provides for a thing to be done in a particular manner, then it has to he.....
August 23, 2019 Case Laws Service Tax

Confirmation of demand of service on the basis of earlier period - The demand for period may not necessarily be confirmed on the basis of the demand for earlier period......
August 23, 2019 Case Laws Service Tax

Scope of SCN - The SCN has raised objection only with regard to aspect of unjust enrichment, Whereas, the Adjudicating Authority as well as the Ld. Commissioner......
August 23, 2019 Case Laws Service Tax

Levy of service tax - on Surrender Charges, which are deducted from fund value, as per policy provisions for pre-mature withdrawal from the scheme - no service can be......
August 23, 2019 Case Laws Central Excise

CENVAT Credit - duty paid on exempted goods - Classification of inputs - the ‘Shrink Sleeves’ which were inputs of the Respondents are chargeable to duty and not......
August 23, 2019 Case Laws Central Excise

Revival of abandoned SCN - gap between 14 to 17 years - even if, notices can be kept in the call book to avoid multiplicity of the proceedings, yet the principle of......
August 23, 2019 Case Laws Central Excise

Time Limitation - demand of interest - even where no period of limitation is provided for recovery of interest, yet a reasonable period has to be read into the provision....
August 23, 2019 Case Laws Central Excise

CENVAT Credit - commission paid to the Del Credere Agent - the services provided by Del Credere Agents is Business Auxiliary Service and the same is for the promotion of....
August 23, 2019 Case Laws Central Excise

Demand of duty on differential value - processed fabrics was sold by the ‘job-worker’ to the principal manufacturer who sold them to other buyers - having accepted the......
August 23, 2019 Case Laws Central Excise

Levy of interest on differential duty - the consideration for sale of goods is received through a retrospective increase in the price of the goods - the interest has to.....
August 23, 2019 Case Laws Indian Laws

Dishonor of Cheque - appropriate forum for recovery of money - the court cannot be used by either side to protract and prolong the proceedings as if it were executing......
August 22, 2019 Central Excise

Sabka Vishwas (Legacy Dispute Resolution)Scheme (SVLDRS), 2019 comes into force w.e.f. 1.9.2019
August 22, 2019 Notifications GST

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.
August 22, 2019 Case Laws GST

Classification of goods - Power Bank - the battery combined with the charge management system and the voltage boost convertor constitute the Power Bank to perform the......
August 22, 2019 Case Laws GST

Seeking copies of documents seized u/s 67(2) of the CGST Act and copy of statement recorded - assessee made written request to provide copies - department directed to......
August 22, 2019 Case Laws Income Tax

Revocation of certificates issued u/s 68(2) of VDIS - misrepresentation of Facts - since there is prohibition under VDIS, that when the amount so declared is already......
August 22, 2019 Case Laws Income Tax

TP Adjustment - detailed chart shows dissimilarities between the Infosys BPO and the Assessee on several counts such as Infosys provides business process management......
August 22, 2019 Case Laws Income Tax

Reassessment Notice u/s 148 - even assuming that at the time notice was issued the Respondent was not fully aware of all the relevant facts, once the Petitioner......
August 22, 2019 Case Laws Income Tax

Raising objection by the third party against Condonation of delay in filing the income tax returns by CBDT- one voter(petitioner) objected condonation against Member of.....
August 22, 2019 Case Laws Income Tax

Extensive renovation expenditure on leased premises - capital or revenue - in view of Explanation 1 to Section 32, it has become immaterial as to whether the assessee is....
August 22, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - TP addition - if the assessee computed the ALP of the international transaction as per the manner prescribed in good faith and due diligence then....
August 22, 2019 Case Laws Income Tax

Rectification u/s 154 - setting off of losses while allowing deduction u/s 80IA - whether the loss from the eligible units can be set off from the profits of other......
August 22, 2019 Case Laws Income Tax

Bogus purchases - AO has brought out clear facts in the light of information received from ST Department coupled with further enquiries that purchases from above two......
August 22, 2019 Case Laws Income Tax

Genuineness of short term capital loss and set off with LTCG - on the basis of same documents neither purchase of CCDs nor sale of CCDs to related concerns are doubted......
August 22, 2019 Case Laws Income Tax

Addition on account of non-reconciliation of Form 26AS - business of advertisement agency - the assessee reports only the commission portion as its income in its P & L......
August 22, 2019 Case Laws Income Tax

TP Adjustment - adhoc adjustment - duty of the TPO is restricted only to the determination of the ALP of an international transaction between two related parties by......
August 22, 2019 Case Laws Income Tax

Maintainability of appeal before the CIT(A) - non payment of admitted taxes on the returned income before filing appeal u/s 249(4)(a) - stipulation as to the payment of.....
August 22, 2019 Case Laws Customs

Extension of Export Obligation period - EPCG Authorization Scheme - Foreign Trade Policy - seeking prospective extension for a period of 2 years from the date of the......
August 22, 2019 Case Laws Insolvency and Bankruptcy

Section 14 of the IBC - admission or stay of counter claim - the Court has to see whether the purpose and intent behind the imposition of moratorium is being satisfied......
August 22, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - Liquidation process - preference of workmen for payment of dues - the provident fund, the pension fund and the gratuity fund do not come within the.....
August 22, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - financial creditor or not - Admittedly the appellant, IHFL, has disbursed the amount for consideration of time value of money in favour of borrower,....
August 22, 2019 Case Laws Service Tax

The treatment of entire amount that has been spent towards the acquisition of land, by no stretch of imagination, can be treated as value towards the alleged service -......
August 22, 2019 Case Laws Service Tax

Whether the 51% equity stake which has been granted to the appellant by the Implementation Agreement, in the JV company, could be treated as ‘Business Auxiliary Service’....
August 22, 2019 Case Laws Service Tax

Penalty u/s Section 78 of the Finance Act - the tax liability was discharged on receipt of consideration instead at the time of raising of the invoices - the appellant......
August 22, 2019 Case Laws Central Excise

Reopening of proceedings u/s 11A of CEA - service tax on freight paid on outward transportation up to the place of removal - If the law was subsequently declared in......
August 22, 2019 Case Laws VAT and Sales Tax

Reopening of assessment - time limitation - DVAT Act - Revenue has sought to make no distinction between the liability under the DVAT and that under the CST Act. In......
August 22, 2019 Case Laws Indian Laws

Dishonor of Cheque - prosecution u/s 138 - With the evidence adduced by the complainant, the courts below ought to have raised the presumption u/s 139 - The defence of......
August 22, 2019 Case Laws Income Tax

Valuation by DVO - the adjustment made by the Assessing Officer basis the valuation report so submitted by the DVO cannot be accepted as the same suffer from serious......
August 21, 2019 Case Laws Income Tax

Levy of penalty u/s.271(1)(c) - bogus purchases - AO has not brought out any cogent specific reason for imposing penalty - Penalty cannot be levied on assumption, there.....
August 21, 2019 Case Laws Income Tax

Addition u/s 68 - treatment of bank passbook as a 'books of account' - the bank account or bank passbook of an assessee cannot be held as the latters 'books of account',....
August 21, 2019 Circulars GST - States

Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019-State Tax dated 08.05.2019

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