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Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

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Showing 401 to 450 of 715 Records

1 ....5 6 7 8910 11 12 13........ 15

August 14, 2019 Case Laws Central Excise

Rebate of duty - Rule 18 of the CE Rules, 2002 - Authority rejected revision application on ground of delay stating that same cannot be accepted as a general rule on the....
August 14, 2019 Case Laws VAT and Sales Tax

Validity of assessment order - assessee requested to summon books of accounts and invoices from the dealers and suppliers - the illegality committed in this behalf is......
August 13, 2019 Circulars Customs

Recovery of export benefits given under Incentive and Reward Schemes under Chapter 3 of FTP on re-import of exported goods
August 13, 2019 Case Laws VAT and Sales Tax

Whether the expression ‘shall’ partakes the character of ‘may’ depends upon the intent of legislation, which requires to be achieved not only from the phraseology of the....
August 13, 2019 Case Laws GST

Power of arrest - the powers of arrest u/s 69 of the CGST Act, 2017 are to be exercised with lot of care and circumspection and prosecution should normally be launched......
August 13, 2019 Case Laws Income Tax

Non passing draft order u/s 144C - the failure to pass a draft assessment order, would violate Section 144C(1) and as a result order of set aside and further this......
August 13, 2019 Case Laws Income Tax

Stay of demand - when Pr. CIT has not mechanically required the Petitioners to pay 20% of the total demand, but has used the discretion, and passed a reasoned order,......
August 13, 2019 Case Laws Income Tax

Stay of demand - if the assessee makes a request to grant an absolute stay, the ITAT has to apply its mind to all the possible avenues that are available for the......
August 13, 2019 Case Laws Income Tax

Addition u/s 68 - non consideration of evidence - it is apparent that specific issue relating to the documents furnished by the assessee has not been addressed by the......
August 13, 2019 Case Laws Income Tax

Levy of fees u/s 234E - when the amendment made u/s 200A which has come into effect on 1st June, 2015 is held to be having prospective effect, no computation of fee for.....
August 13, 2019 Case Laws Income Tax

Computation of Period of holding - Transferable Development Rights(TDR) - for the purpose of determination of period of holding, the holding of the TDR from the date of.....
August 13, 2019 Case Laws Income Tax

Allowability of difference of conversion of FCNR loan into rupee loan - the original term loan availed by assessee has not changed and remain same and there is no impact....
August 13, 2019 Case Laws Income Tax

Applicability of provisions of Section 44BBB - Once the provisions and Section 44BBB are not applicable to domestic company, there were no justification even to place......
August 13, 2019 Case Laws Income Tax

Income derived from property held under trust - Provisions u/s 11(1)(a) of the Act speaks about the actual receipt of the income and actual expenses incurred for that......
August 13, 2019 Case Laws Income Tax

TP adjustment - TPO accepted ALP based on TNMM but sought separate benchmarking of notional interest on the outstanding receivables - if the impact of extended credit......
August 13, 2019 Case Laws Income Tax

Allowability of alleged fictitious loss by way of Client Code Modification (CCM) - nothing has been brought on record to suggest that the said losses were purchased and.....
August 13, 2019 Case Laws Customs

Issuance of Detention certificate - the shipping agency/the cargo custodian considers the request of petitioner for reduction or waiver of demurrage charges if......
August 13, 2019 Case Laws Service Tax

Levy of service tax on perquisite paid to MD - Form 31 and 25C filed under company’s act show the and salary and perquisites payable or paid to MD - there is force in......
August 13, 2019 Case Laws Central Excise

Maintainability of appeal - compliance with the pre-deposit - what happens post facto cannot cure the defect as on the date on which the appeal was dismissed by CESTAT......
August 13, 2019 Case Laws Central Excise

Clandestine removal - TMT Bars - statements accepting that goods are dislodged from the factory without following procedure was duly recorded u/s 14 of the CE Act, was......
August 13, 2019 Case Laws Central Excise

Quantification of interest and imposition of penalty - duty deposited on old registration number instead of new one - mere mentioning of wrong code in the process cannot....
August 13, 2019 Case Laws VAT and Sales Tax

Validity of assessment order - principles of natural justice - the petitioner has been repeatedly stating that the information has to be gathered from more than one......
August 13, 2019 Case Laws GST

Validity of Section 129 of the CGST Act - restraint on encashment of the Bank Guarantee - if accepted it will defeat the interest of the respondents who ordered release.....
August 13, 2019 Case Laws GST

Validity of summons issued under CGST Act - relief from arrest - respondent authorities are investigating the cognizable offence under the CGST Act - not inclined to......
August 13, 2019 Case Laws Insolvency and Bankruptcy

CIR process - the parties have settled the matter prior to the constitution of the ‘Committee of Creditors’ and the Adjudicating Authority has failed to notice that the.....
August 13, 2019 Case Laws Insolvency and Bankruptcy

Liquidation and appointment of Liquidator - Liquidator will ensure that ‘Corporate Debtor’ remains a going concern - directed to approach the Union of India through the.....
August 12, 2019 Circulars Income Tax

Clarification with respect to assessment of Startup Companies involving application of section 56(2) (viib) of the Income-tax Act, 1961
August 12, 2019 Case Laws GST

Bail application of professional accountant - During the investigation, various firms were found to have been created by the accused in order to commit the alleged......
August 12, 2019 Case Laws Indian Laws

Arbitration agreement - group company - binding of the agreement on the subsidiary company - A non-signatory can be bound by an arbitration agreement on the basis of the....
August 12, 2019 Case Laws VAT and Sales Tax

Recovery by Coercive action - The department should not get so much desperate for the revenue. The revenue is to be collected in accordance with law. The action at the......
August 12, 2019 Case Laws Income Tax

Disallowance u/s 14A - once it is clear that Section 44 read with Rule 2 of the First Schedule to the Act alone would apply when it comes to computing the profits and......
August 12, 2019 Case Laws VAT and Sales Tax

Refund claim - Section 11 (2) (b) of the DVAT Act - Where a demand is sought to be created much later than the two-month period, that cannot come in the way of the refund being granted.
August 12, 2019 Case Laws Central Excise

CENVAT Credit - Duties paid on capital goods upon De-bonding of unit (100%EOU) - Proviso in Rule 3 of CCR 2004 is in the nature of an Explanation clarifying what was in.....
August 12, 2019 Case Laws Income Tax

Disallowance of business loss - fire incident causing the loss - Revenue submitted that even in earlier AYs deductions have been claimed by the Assessee on account of......
August 12, 2019 Case Laws Income Tax

Proportionate allowability of lease premium u/s 37 - it is difficult to appreciate that fact of rent being depressed rent can only be appreciated as such if there is......
August 12, 2019 Case Laws Income Tax

Power of AO to determine income in remand case - ITAT direction to addition based on peak credit - It is trite law that the AO has a legal obligation to implement the......
August 12, 2019 Case Laws Income Tax

Estimation of income - alleged commission income on accommodation entry - though Section 145(3) gives discretion to the AO to make an assessment in the manner provided......
August 12, 2019 Case Laws VAT and Sales Tax

Refund of amount collected without authority of law including TDS - Sharing of revenue between two States - the amount paid by the petitioner pursuant to the interim......
August 12, 2019 Case Laws Income Tax

Addition of prior period expenditure while computing book profit u/s 115JB - assessee has shown as an item “below the line” and not claimed in normal computation - it is....
August 12, 2019 Case Laws Service Tax

Refund of service tax paid - SEZ unit - appellant does not have DTA, they have only made supply to a DTA unit and therefore there is no violation of the conditions of......
August 12, 2019 Case Laws Income Tax

Assessment u/s 153A - Addition of interest income - Under the present proceedings which has been initiated u/s 153A, given that the original proceedings were not abated.....
August 12, 2019 Case Laws Income Tax

Rectification u/s 254 - non consideration of certain grounds - there is an inadvertent mistake by the Tribunal in not disposing of grounds no.2, 3 and 6, which comes......
August 12, 2019 Case Laws Income Tax

Addition u/s 68 - AO neither find any fault with the documents furnished by the assessee nor make any independent enquiry with the share applicants in order to find out.....
August 12, 2019 Case Laws Income Tax

Addition u/s 41(1) - sundry creditors pending for more than three years - AO neither made any enquiry or brought any material on record to demonstrate that the liability....
August 12, 2019 Case Laws Income Tax

Allowability of interest on Compulsorily Convertible Debentures (CCDs) for period before conversion - RBI policy of FDI is governed by future repayment obligation and......
August 12, 2019 Case Laws Income Tax

TDS u/s 194I - Lease line charges were paid to the telecom service provider - assessee company is not in possession as well as not in control of the equipments which......
August 12, 2019 Case Laws Income Tax

Allowable business expenses - AS 7 on Construction Contracts - in the business of development and construction, the interest cost though allowable have to be accumulated....
August 12, 2019 Case Laws Service Tax

Adjustment of the excess paid towards the tax liability of subsequent months - where such excess tax paid is more than the tax liability of the succeeding month/quarter,....
August 12, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Since the assessee was claiming purchases from the parties which were only issuing accommodation bills and were not having any stock......
August 12, 2019 Case Laws Insolvency and Bankruptcy

Constitutional validity of amendments made to the Insolvency and Bankruptcy Code, 2016 - allottees of real estate projects deemed to be “financial creditors” - The......

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H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...