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Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

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Showing 251 to 300 of 715 Records

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August 21, 2019 Case Laws GST

Condonation of delay u/s 100 of CGST Act - appeal against ruling of AAR - As per Section 100, the crucial words are "not exceeding thirty days" used in the proviso to......
August 21, 2019 Case Laws Income Tax

Estimation of income - rejection of books of accounts - Once it has been found that the assessee has not voluntarily maintained its books of account, as required under......
August 21, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Section 80(IB)(10)(d) will be applicable prospectively - there is no such condition to have completion certificate within four years......
August 21, 2019 Case Laws Income Tax

Revision u/s 263 - re-verification of unsecured loans and creditors - unless the CIT brings on record to show that the order of the AO is erroneous, as the same was......
August 21, 2019 Case Laws Income Tax

Disallowance of commission payment - when the assessee was unable to produce evidence to prove that services were rendered by them, to whom commission were paid - the......
August 21, 2019 Case Laws Income Tax

Rate of tax applicable to PE of foreign entity - DTAA between India and Japan - by virtue of Clause 24(2) of the said agreement and the statutory recognition thereof in.....
August 21, 2019 Case Laws Income Tax

Reassessment u/s 147 - original return filed was accepted without any scrutiny - the reasons so assigned would confirm that no tangible material was in possession of the....
August 21, 2019 Case Laws Income Tax

Addition u/s 68 - transfer of equity share by way of gift - merely because the dematerialization request made by the assessee on 16/12/2007 it cannot be said that the......
August 21, 2019 Case Laws Income Tax

Jurisdiction u/s 153C - incriminating evidence found in search - bank certificate is not an incriminating document based on which the concluded assessment can be......
August 21, 2019 Case Laws Income Tax

Penalty u/s 272A(2)(c) - non compliance of notice u/s 133(6) - Since there is no reasonable cause furnished by the assessee as mentioned u/s 273B for non furnishing of......
August 21, 2019 Case Laws Income Tax

Unexplained investment - Subsequent to the search proceedings the assessee surrendered income towards ‘bogus bills’ booked during various years - when investment made by....
August 21, 2019 Case Laws Customs

Direction to exclusive use of weighbridges installed by the petitioners - neither the circulars relied upon give any assurance nor Kolkata Port Trust authorities have......
August 21, 2019 Case Laws Customs

Confiscation of Import - requirement of BIS certificate - as evident from the documents produced on record goods are imported prior to 18/12/2018 when goods could be......
August 21, 2019 Case Laws Customs

Refund of SAD - sale invoices submitted has not been either printed or stamped with endorsement - when the price shown in the sale invoice is consolidated one and the......
August 21, 2019 Case Laws Companies Law

Striking off the Company which was a Private Company, from the Register of Companies, indisputably does not absolve its erstwhile Directors who are liable as provided......
August 21, 2019 Case Laws Central Excise

Clandestine Removal - demand based on loose slips and scribbling pads recovered from the premises - slips maintained by a specific person performing a specific duty for.....
August 21, 2019 Case Laws Central Excise

Valuation - deduction of cash discount even if not availed - the expression “actually paid or payable for the goods when sold” means whatever is agreed to as price for......
August 21, 2019 Case Laws Central Excise

Demand of Interest - CENVAT Credit - reversed the CENVAT credit wrongly availed much before the issuance of the show-cause notice - the CENVAT credit account which shows....
August 20, 2019 Case Laws Income Tax

Computation of long term capital gains - reference to DVO - FMV declared by assessee as on 01.04.1981 - no reference can be made u/s 55A in order to value the cost of......
August 20, 2019 Notifications Companies Law

Investor Education and Protection FundAuthority (Accounting, Audit, Transfer and Refund)Second Amendment Rules, 2019
August 20, 2019 Case Laws GST

Demand of Interest - Section 50 of the CGST Act - The Assessing Authority was bound to decide the objections of the Assessee, to determine the correct liability of......
August 20, 2019 Case Laws GST

Classification of goods - to consider "Narcotic Chewable Tablet"(NCT) as "Nicotine Polacriliex Lozenge" in their application - the instant product basically consists of.....
August 20, 2019 Case Laws Income Tax

Cancellation of Registration u/s 12AA - showing it has concern towards the Christians of Patna in the Board’s meeting the association - since there is no satisfaction......
August 20, 2019 Case Laws Income Tax

Penalty u/s 158BFA(2) - period of limitation - relevant date - on the issue of additions, ITAT and HC decided the matter in favor of assessee whereas Supreme Court has......
August 20, 2019 Case Laws Income Tax

Assessment u/s 153C - scope of amendment in Section 153C(1) - unless the documents or material seized ‘belonged’ to the Assessee, the assumption of jurisdiction u/s 153C....
August 20, 2019 Case Laws Income Tax

Disallowance u/s 40 (a) (ia) when books of accounts was rejected - if the profit is estimated on any ground, it is not open to the Revenue to assert any right to allow......
August 20, 2019 Case Laws Income Tax

Exemption u/s 11 - contravention of Section 13(1)(d) and 11(5) - shares were donated to the Trust with a condition that it should be retained for at least 5 years - the.....
August 20, 2019 Case Laws Income Tax

Validity of penalty u/s. 271-C - LTA exemption for TDS under head salary - Merely because the claim of the assessee has been rejected by the revenue authorities would......
August 20, 2019 Case Laws Income Tax

Income from house property - notional rent - deemed ALV - merely for the reason that no depreciation has been claimed on the property, the claim of the assessee cannot......
August 20, 2019 Case Laws Income Tax

Anonymous donations u/s 115BBC - the onus as well burden of proof is entirely on the assessee to provide to the AO all relevant details as contemplated u/s 115BBC to the....
August 20, 2019 Case Laws Income Tax

Penalty u/s 271AAA - assessee in statement u/s 132(4) stated that he is dealing in land, therefore, the cash balance available with him was generated due to various......
August 20, 2019 Case Laws Income Tax

Taxability of withdrawals from private discretionary trust - So far as the beneficiary is concerned, once the source of funds received by beneficiary is explained,......
August 20, 2019 Case Laws Income Tax

Addition u/s 68 - search u/s 132(1) - amount received on the occasion of marriage of his brother-in-law’s daughter or as commission income - merely because the assessee.....
August 20, 2019 Case Laws Income Tax

If the expenditure is capitalized, the income earned on temporary parking of the funds being capital in nature will go to reduce the capital work-in-progress. -......
August 20, 2019 Case Laws Income Tax

Legality of assessment passed u/s 144/143(3) - the AO is vested with the power to assess the assessee’s income and mere mention of wrong provisions will not render the......
August 20, 2019 Case Laws Income Tax

Addition u/s 68 - share application money - when the identity, creditworthiness and genuineness of the transaction was placed before the AO with documentary evidence,......
August 20, 2019 Case Laws Income Tax

Levy of Penalty for advances received against the export of goods - more than 3 years gone - The assessee could not give any explanation even before us that why till......
August 20, 2019 Case Laws Income Tax

Disallowance of interest u/s 36(1)(iii) - advance to subsidiary companies - there is no finding by the AO that the subsidiary companies have not utilised the borrowed......
August 20, 2019 Case Laws Income Tax

Best Judgement assessment u/s 144 - estimation of income @12 or 8% - keeping in mind the judicial guideline available on issue, that after rejection of accounts, the......
August 20, 2019 Case Laws Service Tax

Levy of service tax - manufacture of engineering goods at client place - When information was available with revenue that the appellant is doing job work on job work......
August 20, 2019 Case Laws Central Excise

Refund of CENVAT credit - Period of limitation for second refund application where the first application is within prescribed period of limitation - claiming CENVAT......
August 20, 2019 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - legally enforceable debt or not - the accused had discharged the onus of proving that the cheque was not received from her.....
August 20, 2019 Case Laws Indian Laws

Levy of Vehicle Tax - Vehicle registered in different state - Motor Vehicle Taxation Act, 1976 permits plying vehicles without the incidence of tax for a period of......
August 20, 2019 Case Laws Income Tax

Bogus loss from client code modification (CCM) and stage- managing - when there is no such violation pointed out during the course of hearing that assessee’s broker......
August 19, 2019 Case Laws GST

Classification of supply - as per the definition of "person" under the GST Act, club/organization and member are distinct entities - the amount collected as membership......
August 19, 2019 Case Laws GST

GST registration for multiple companies from same address - There is no prohibition under GST law for obtaining GST registration to a shared office space or virtual......
August 19, 2019 Case Laws GST

Benefit of exemption (NIL rate) from GST - frozen seafood sold in packages to institutional customers, without bearing the brand name - even by removing the brand names.....
August 19, 2019 Case Laws Income Tax

Levy of interest on the default u/s 201 - failure to deduct TDS in respect of a company in liquidation - the appellant Bank was definitely an assessee in default in not.....
August 19, 2019 Case Laws Income Tax

Disallowance u/s 2(24)(x) r.w.s. 36(1)(va) - assessee shall within fifteen days of the close of every month pay the same to the fund such contribution and the expression....
August 19, 2019 Case Laws Income Tax

Interpretation of will - executor of the will had directed to distribute the money - to interpret the will in other fashion would be doing injustice to the intention of.....

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