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Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

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Showing 451 to 500 of 715 Records

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August 12, 2019 Case Laws Insolvency and Bankruptcy HC

Court Dismisses Contempt Petition Against Company for Lack of Willful Disobedience in Payment Dispute under Compromise Decree.
August 12, 2019 Case Laws Insolvency and Bankruptcy Tri

Judicial Member: IBC Sections 7, 8, 9 Cannot Initiate Recovery Against President; Technical Member Disagrees.
August 12, 2019 Case Laws Insolvency and Bankruptcy AT

I&B Code Section 18 overrides SARFAESI Act Section 13(4), prioritizing secured creditors in insolvency for property possession.
August 12, 2019 Case Laws Central Excise HC

Rebate Claim Approved for Exported Goods Manufactured Abroad; Rule 18 Doesn't Require Domestic Production.
August 12, 2019 Case Laws Central Excise AT

Refund Approved in Unjust Enrichment Case; Interest Payment Recording Alone Doesn't Raise Product Cost Without Specific Allocation.
August 11, 2019 Case Laws Income Tax AT

Revenue Fails to Prove Agricultural Land as Business Asset; Addition Deleted Due to Lack of Evidence.
August 10, 2019 Case Laws Income Tax HC

Interest on Motor Vehicle Act compensation is non-taxable until award; post-decision interest is taxable u/s 194A.
August 10, 2019 Case Laws Income Tax HC

Assessing Officer Failed to Independently Verify Documents in Reassessment; Relied Solely on Enforcement Directorate's Findings.
August 10, 2019 Case Laws Income Tax HC

Court Rules in Favor of Demerged Company: Interest Waiver u/s 234C Upheld Due to Income Uncertainty.
August 10, 2019 Case Laws Income Tax HC

ITAT's Approval for Section 80G Deemed Invalid Without Section 12A/12AA Registration of Trust.
August 10, 2019 Case Laws Income Tax AT

Penalty u/s 271C Upheld for Failure to Remit TDS to Government Account Without Satisfactory Explanation.
August 10, 2019 Case Laws Income Tax AT

Penalty u/s 271E for Cash Loan Repayment Violation Not Justified Due to Lack of Evidence.
August 10, 2019 Case Laws Income Tax AT

Penalty Not Applicable: No Defect Found in Deduction Eligibility u/s 80IA Despite Late Filing.
August 10, 2019 Case Laws Income Tax AT

Interest on Mobilization Advance for Work Contract is Allowable Expenditure Once Utilized by Joint Venture.
August 10, 2019 Case Laws Income Tax AT

Penalty u/s 271E Exceeds Limitation Period; Initiation Date Misinterpreted as Notification to JCIT or SCN Issuance.
August 10, 2019 Case Laws Customs AT

CHA License Revocation Overturned: Birthday Candles Misclassified as Fireworks, No Grounds for License Cancellation.
August 10, 2019 Case Laws Companies Law HC

Dissenting Workmen's Wage Claims Upheld in Liquidation Case; Consent Terms Not Binding, Says Company Judge.
August 10, 2019 Case Laws Insolvency and Bankruptcy Board

RTI Application Denied: No Disclosure of Insolvency Professionals Under Disciplinary Proceedings.
August 10, 2019 Case Laws Central Excise AT

Refund Claim for Unutilized CENVAT Credit Approved Despite Procedural Lapse in TRANS-1 Declaration u/s 11B and Rule 5.
August 10, 2019 Case Laws Central Excise AT

Small Scale Industry Exemption Upheld: Lack of Evidence for Clubbing Clearances Leads to Unsustainable Demand.
August 10, 2019 Case Laws Central Excise AT

CENVAT Credit Denial Overturned: Recipients Not Liable for Supplier's Duty Errors Under CCR 2004, Credit Based on Paid Duty.
August 10, 2019 Case Laws VAT and Sales Tax HC

Court Rules Bank Guarantee Not Valid Security u/r 37(1) of U.P. VAT Rules 2008; Stick to Specified Forms.
August 10, 2019 Case Laws VAT and Sales Tax HC

Ex-parte order in VAT case set aside; petitioner must deposit 12.5% of assessed tax to proceed with appeal.
August 10, 2019 Case Laws Indian Laws SC

High Court's Reduction of Arbitral Interest Rate under U.P. Amendment Act Deemed Unjustified by Section 31(7)(b) Compliance.
August 10, 2019 Case Laws Indian Laws HC

Court Dismisses Frivolous Misconduct Allegation Against CA; Complaint Filed After Seven-Year Record Retention Period.
August 9, 2019 Case Laws GST AAR

Service tax applies to pre-GST services until June 30, 2017; GST applies from July 1, 2017, per CGST Act Section 142(11)(b).
August 9, 2019 Case Laws GST AAR

GST Amortization Cost Exclusion: No Need to Add Tool Costs to Transaction Value for Parts Supplied Free and Returnable.
August 9, 2019 Case Laws Income Tax HC

Assessing Officer Must Refer to District Valuation Officer for Property Valuation u/s 50C of Income Tax Act.
August 9, 2019 Case Laws Income Tax HC

No Penalty for Using Multiple Year Data in ALP Due to Debatable Issue: Section 271(1)(c) Interpretation.
August 9, 2019 Case Laws Income Tax HC

No TDS Needed for Foreign Agent Commissions u/s 195 if Payment Not Taxable in India.
August 9, 2019 Case Laws Income Tax HC

Reassessment Valid: Section 147 Allows Review When Initial Processing Done u/s 143(1) Without Scrutiny.
August 9, 2019 Case Laws Income Tax HC

Tax Liability u/s 64(1)(iii) Applies Only If Present at Income Accrual, Not Retrospectively.
August 9, 2019 Case Laws Income Tax HC

Loan-to-Equity Conversion Not Taxable; No Cessation of Liability u/s 41(1) of Income Tax Act.
August 9, 2019 Case Laws Income Tax AT

No Penalty u/s 271B for Assessee's Bona Fide Misclassification of Income as Capital Gains Instead of Business Income.
August 9, 2019 Case Laws Income Tax AT

Assessee Clears Section 68 Burden of Proof for Penny Stock Gains, No Extra Tax Liability Imposed.
August 9, 2019 Case Laws Income Tax AT

Depreciation Claim Denied: No Evidence of Plant and Machinery Existence or Hire Purchase Agreements Provided.
August 9, 2019 Case Laws Income Tax AT

Homologation Expenses for Vehicle Variations: ARAI Approval Required for Initial and Random Checks to Ensure Compliance.
August 9, 2019 Case Laws Income Tax AT

TDS Not Required on Quality Rebate Payments for Exports Per Section 195 and DTAA Article VII; No Disallowance Needed.
August 9, 2019 Case Laws Income Tax AT

No TDS Required on Compensation for Breach of Contract with Foreign Buyer under DTAA Article VII and Section 195.
August 9, 2019 Case Laws Income Tax AT

Capital Gains Tax: Sale Consideration of Leased Land Not Fully Taxable to Owner, Lessee's Rights Matter.
August 9, 2019 Case Laws Income Tax AT

No Addition u/s 56(2)(viia) Due to Lack of Evidence for Share Transfer Date After June 1, 2010.
August 9, 2019 Case Laws Income Tax AT

Income from undisclosed debtors in tax surveys is business income, taxed u/s 115BBE from April 1, 2017.
August 9, 2019 Case Laws Income Tax AT

Reopening of Tax Assessment Invalid Due to Late Notice Issuance and Improper Directions u/ss 147, 150, and 149(1)(b).
August 9, 2019 Case Laws Customs HC

Appeal Admission Doesn't Halt Tribunal Order; Respondents Can Receive Benefits Despite Appeal. No Stay on Refund.
August 9, 2019 Case Laws Customs HC

Reversal of Cenvat Credit Under Coercion: Court Orders Re-credit, Emphasizing Rule of Law and Legal Procedures.
August 9, 2019 Case Laws Customs AT

Imported Goods Valuation Requires Specific Evidence of Similar Pricing; Unsupported Claims Deemed Baseless.
August 9, 2019 Case Laws Service Tax HC

Court Upholds Pre-GST Service Tax Liabilities u/s 174(2)(c); Dismisses Writ Petition Challenging Post-GST Demands.
August 9, 2019 Case Laws Service Tax AT

CENVAT Credit Rules: Service Tax Payment Limited to 20% of Taxable Output Services; Excess Use Not Recognized.
August 9, 2019 Case Laws Service Tax AT

Work-Wear Rental with Exclusive Client Use Not Subject to Service Tax as No Tangible Goods Service Supplied.
August 9, 2019 Case Laws Central Excise AT

Cutting and Packaging Jumbo Rolls into Napkins and Tissues is Manufacturing u/s 2(f)(iii); Duty Applies.

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