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Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

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Showing 351 to 400 of 715 Records

1 ....4 5 6 789 10 11 12........ 15

August 16, 2019 Case Laws Customs

Valuation of imported goods - related party transaction or not - Department has not adduced any evidence of any contemporaneous imports - Loading of value by 1% in......
August 16, 2019 Case Laws Customs

100% EOU - import of Fully Refined Paraffin Wax - The appellant has been cheated / duped by the supplier and the appellant immediately inform the Department regarding......
August 16, 2019 Case Laws Customs

Classification of imported goods - Granola Bars - mixture of whole grain rolled oats - The alteration of character is a consequence of the baking after mixing which is......
August 16, 2019 Case Laws Customs

Extended period of limitation - suppression of facts - The Revenue had all resources and opportunities in 2013 to either know from the importer all the technical......
August 16, 2019 Case Laws Customs

Levy of penalty - misdeclaration of goods - Equipment Type Approval (ETA) certificates have been found to be fake - mens-rea is not required - appellant are liable to......
August 16, 2019 Case Laws Insolvency and Bankruptcy

Admissibility of CIRP petition - Applicant seems to have deliberately concealed the filing of previous petition before this Tribunal based on the same original......
August 16, 2019 Case Laws Money Laundering

Money Laundering - Release of attached property - exercise of the powers of confiscation or release of the attached property by this Appellate Tribunal is beyond the......
August 16, 2019 Case Laws Central Excise

Waiver of pre-deposit - There is no good reason to waive the mandatory requirement of pre-deposit, which, in any case, cannot be waived as it is an appeal against the......
August 16, 2019 Case Laws Central Excise

Suit filed by the appellant/plaintiff claiming ₹ 2 Lakhs as compensation for the loss of reputation and goodwill caused by the officers of Central Excise - When......
August 16, 2019 Case Laws Central Excise

Demand of interest on reversal of credit - The aforesaid provisions brought into effect on 14th March, 2015 cannot be applied (retrospectively) for the credit amount......
August 16, 2019 Case Laws VAT and Sales Tax

Deemed assessment - it is a tough case inasmuch as the assessment order was passed ex parte and none of the appeal authorities have considered the merits of assessment......
August 16, 2019 Case Laws Indian Laws

Dishonor of Cheque - Prosecution proceedings against the trustee who has not signed the cheque - The "trust" is not a "body corporate" or an "association of individuals"....
August 16, 2019 Case Laws Income Tax

Whether the compensation received by the Adidas AG has accrued u/s 5 or deemed to accrue as per section 9(1)(i) of the Act? - M/s Adidas AG has paid premium in respect......
August 16, 2019 Circulars Income Tax

Generation/Allotment/Quoting of Document Identification Number in Notice/Order/Summons/letter/correspondence issued by the Income-tax Department
August 16, 2019 Case Laws Income Tax

Addition u/s 68 - loans from relatives through banking channel - it is also not in dispute that cash deposits were made in the bank account of the creditor just before......
August 16, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - the notice u/s 148 on the basis of “on verification of records” - the AO has power to reopen the assessment, provided there is......
August 16, 2019 Case Laws Income Tax

Depreciation @10% on residential flats used for its employees - CBDT Circular dated 12.12.1996 - there was no such restriction in the Circular issued by the Board......
August 16, 2019 Case Laws Income Tax

Deduction granted u/s 32AB - appellant was amalgamated with its parent company - the assets in respect of which relief was allowed u/s 32AB are still held by the......
August 16, 2019 Case Laws Income Tax

Capital asset” u/s 2(14) - agricultural land - scope of word “any municipality” - Section 2(14)(iii)(b) contemplates calculating distance of the land in question from......
August 16, 2019 Case Laws Income Tax

Characterization of income - received to restrain the assessee firstly, preventing them from entering into insurance business, secondly, preventing them from entering......
August 16, 2019 Case Laws Income Tax

Allowability of expenditure u/s 37 - expenditure on scholarship - there are innovative ways visualized by the professional to make themselves visible in the professional....
August 16, 2019 Case Laws Income Tax

Addition of unaccounted money u/s 69A - cash found during the course of search u/s 132 - the assessee all along claims that said cash belongs to his brother in law who......
August 16, 2019 Case Laws Income Tax

Condonation of delay of 655 days - negligence of an employee - mistake of employee working at residence appears to be reasonable and comes within the meaning of......
August 16, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - when the issues were subject matter of appeal before the CIT(A) in the case of original assessment, the AO cannot re-visit the same by.....
August 16, 2019 Case Laws Income Tax

TDS u/s 194J - roaming charges paid by it to other service providers - the payments made for interconnection are not fees for rendering any technical services as......
August 16, 2019 Case Laws Income Tax

Allowability of accumulation u/s 11(2) of the income assessed u/s 11(3)(c) - the benefit of accumulation shall be available only to the “income derived from the......
August 16, 2019 Case Laws Customs

Benefit of exemption notification -EOU - export of cotton waste generated in manufacturing of cotton yarn - the cost of production of the finished goods invariably......
August 16, 2019 Case Laws Companies Law

Fine for non preparation & filing of Cost Audit Report in time - prosecution u/s 233B(11) of the Companies Act - the Company and the Directors have not been treated......
August 16, 2019 Case Laws Insolvency and Bankruptcy

Maintainability CIRP application - the amount paid to the CD towards brokerage can be "financial debt"? - There is nothing on record to show that the financial creditor.....
August 16, 2019 Case Laws Central Excise

Classification of ‘labels’ used in packing of cigarettes - ‘articles of paper’ and ‘not printed cartons’- if the alternative proposed in the show-cause notice is not......
August 16, 2019 Case Laws VAT and Sales Tax

Attachment of self acquired property other than dealer - arrears of tax revenues under GVAT Act - the writ applicant is neither dealer nor the agent but he is father of.....
August 14, 2019 Circulars DGFT

Modification of Para 4.12(vi) of HBP and addition of Appendix 4P to Hand Book of Procedures 2015-20
August 14, 2019 Notifications Indian Laws

Competition Commission of India (Procedure in regard to the transaction of business relating to combinations) Amendment Regulations, 2019.
August 14, 2019 Notifications Income Tax

Central Government notifies Multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting
August 14, 2019 Case Laws GST

Transition/migration of ITC - scaling down of ITC which is capable of migration / capable of transition into the GST Regime - Part of ITC given up and sought to be......
August 14, 2019 Case Laws Income Tax

Binding effect of instruction of CBDT on AO - In view of the guidelines issued by the CBDT in Instruction No.3/2003 the Tribunal was right in observing that by not......
August 14, 2019 Case Laws Income Tax

Service and issuance of notice u/s 143(2) - scope of insertion of Section 292BB - for Section 292BB to apply, the notice must have emanated from the department, it is......
August 14, 2019 Case Laws Income Tax

Slump sale - if the sale consideration of the undertaking as a whole has been fixed without specifying any specific value to any asset and its includes tangible as well.....
August 14, 2019 Case Laws Income Tax

Additional depreciation - Section 32 as amended vide FA, 2012, the assessee engaged in the generation of power has expressly been included in the ambit thereof -......
August 14, 2019 Case Laws Income Tax

Maintainability of appeal - low tax effect - the case was reopened on the basis of revenue audit objection and in such circumstances, the same would be covered under the....
August 14, 2019 Case Laws Income Tax

Sale of unaccounted finished goods - Chairman in a disclosure petition u/s 132(4) accepted shortage of raw material on account of cash sale of the raw material itself......
August 14, 2019 Case Laws Income Tax

Addition unexplained cash credit u/s 68 - shares were issued at premium to certain companies in lieu of the shares held by the said companies and there was thus no......
August 14, 2019 Case Laws Income Tax

Income from discontinued business - income of interest received on advances - in view of the provision of Sec. 176(3A) it is clear that the interest income on advances......
August 14, 2019 Case Laws Income Tax

Anonymous donation - membership fees and receipt for carnival expenses - carnival was organized for old Xavierians and present Xavierians students only - assessee is......
August 14, 2019 Case Laws Income Tax

Addition u/s 68 - cash advance received from the customers - it cannot be expected from a seller to examine the creditworthiness of the buyers prior to selling any goods....
August 14, 2019 Case Laws Income Tax

Order u/s 201(1)/201(1A) - sufficient opportunity - the date of orders passed by the AO reveal that from the date of issuance of SCN to the date of passing of orders u/s....
August 14, 2019 Case Laws Income Tax

Disallowance u/s.40(a)(i) - India USA DTAA - based on proceedings u/s.201(1)/(1A) for default in non-deduction of TDS - once in appellate order in respect of proceedings....
August 14, 2019 Case Laws Income Tax

Disallowance of Employees’ Contribution to PF - inadvertently disallowed in the revised return despite remitted within the due dates - DRP brushed aside the assessee’s......
August 14, 2019 Case Laws Income Tax

Long term capital gains - as per assessee only the agreement to sale , hence, does not cover for the purpose of capital gains - once the assessee had entered into......
August 14, 2019 Case Laws Service Tax

Refund of Service Tax - Unjust enrichment - the service tax for the period in question was deposited by the petitioner but after realizing it from its customers and no......

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H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

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H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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