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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

1 ....6 7 8 91011 12 13 14........ 15

August 12, 2019 Case Laws Insolvency and Bankruptcy

Contempt petition the company and it’s officers/directors - The respondents are prevented by operation of law from jumping the queue and paying the balance amount to the....
August 12, 2019 Case Laws Insolvency and Bankruptcy

CIRP Application against the government company - member judicial has taken a view that, if upon filing of an Application under Sections 7, 8 and 9, and the same were to....
August 12, 2019 Case Laws Insolvency and Bankruptcy

Preferential rights of secured creditors - Handing over the possession of the mortgaged property - Section 18 of the ‘I&B Code’ will prevail over Section 13(4) of the......
August 12, 2019 Case Laws Central Excise

Rebate claim - Export of goods - goods were manufactured outside the country - Rule 18 there is no direct specification that the goods eligible to rebate must have been.....
August 12, 2019 Case Laws Central Excise

Refund - unjust enrichment - The argument, that only by showing the amount in the ‘Profit & Loss Account’ as expenditure toward interest payment, cost of the product......
August 11, 2019 Case Laws Income Tax

Nature of land sold - agriculture land - onus of proving that the land formed part of the business assets of the assessee is on the Revenue - though the Revenue is......
August 10, 2019 Case Laws Income Tax

TDS u/s 194A on Interest accrued on Compensation awarded under the Motor Vehicle Act - Interest for the period from the date of the Claim Petition till passing of the......
August 10, 2019 Case Laws Income Tax

Reassessment u/s 147 - level of enquiry at stage of re-opening and in reopening proceedings - In the re-assessment proceedings the AO was expected to undertake a......
August 10, 2019 Case Laws Income Tax

Waiver of interest u/s 234C - accruing of income of demerged company - demerger scheme was under contemplation does not mean that approval by the High Court was a......
August 10, 2019 Case Laws Income Tax

Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate......
August 10, 2019 Case Laws Income Tax

Penalty u/s 271C - non-remittance of TDS deducted to the Government account - assessee has not given any satisfactory explanation either before the AO nor before the......
August 10, 2019 Case Laws Income Tax

Levy of penalty u/s 271E - violation of provision of section 269T - repayment of loan was made in cash - when there is nothing on record suggesting that the loan amount.....
August 10, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - while declining deduction u/s 80IA no defect was pointed out by the A.O. with regard to assessee’s eligibility save and except there was delay in....
August 10, 2019 Case Laws Income Tax

Allowability of Interest on mobilization advance - amount was received for the execution of work contract - once the said amount was utilized for the execution of the......
August 10, 2019 Case Laws Income Tax

Penalty u/s. 271E - period of limitation - There is no dispute that the period of limitation is required to be examined as per Section 275(1)(c) - it is futile to......
August 10, 2019 Case Laws Customs

Revocation of CHA License - a bonafide belief for the impugned goods to be assorted birthday candles simplicitor whereas as per CFSL report it is firework - the goods......
August 10, 2019 Case Laws Companies Law

Eligibility of wages to dissenting workmen - company under liquidation - Several claims were lodged by the dissenting workmen before the official liquidator for......
August 10, 2019 Case Laws Insolvency and Bankruptcy

RTI application - The request of the appellant to disclose the list of insolvency professionals against whom disciplinary proceeding is under process cannot be accepted
August 10, 2019 Case Laws Central Excise

Refund of unutilized CENVAT Credit - rejection on the ground that the appellant failed to declare the credit under TRANS-1 - not disclosing the unutilized balance of......
August 10, 2019 Case Laws Central Excise

SSI Exemption - clubbing of clearances - in absence of substantial evidences of manufacturing and clearances of the goods brought on record by revenue, it cannot be......
August 10, 2019 Case Laws Central Excise

CENVAT Credit - denied on the ground that no duty was payable by supplier - recipient of cenvat invoices along with the goods be expected to understand or anticipate how....
August 10, 2019 Case Laws VAT and Sales Tax

Demand of bank guarantee as security to stay recovery proceedings - under Rule 37(1) of the U.P. VAT Rules, 2008, the respondents would have demanded the petitioner to......
August 10, 2019 Case Laws VAT and Sales Tax

Non-compliance of pre-deposit - ex-parte order - the material filed by the petitioner was not taken into consideration - the impugned assessment order was an appealable.....
August 10, 2019 Case Laws Indian Laws

Arbitral Award - Since the rate of interest granted by the Arbitrator is in accordance with Section 31(7)(b) of the Act of 1996, the High Court and the District Judge......
August 10, 2019 Case Laws Indian Laws

Professional misconduct on the part of CA - it is submitted that, the complaint had been made beyond the period of seven years and the Chartered Accountants were not......
August 9, 2019 Case Laws GST

Levy of GST - Partially completed fiats having identified customers before GST regime - applicant is liable to pay service tax under the FA 1994 proportionate to the......
August 9, 2019 Case Laws GST

Applicability of Tool Amortisation cost (Transaction Value) in GST Regime - applicant is not under any obligation to use their own tools/ moulds for manufacture of the......
August 9, 2019 Case Laws Income Tax

Valuation of property u/s 50C - The mandatory language of Section 50C does not allow the AO to avoid making a reference thereunder and in surmising that the valuation......
August 9, 2019 Case Laws Income Tax

Penalty u/s 271 (1) (c) - adoption of multiple year data OR single year data for determining ALP - the fact remains that the legislature thought it necessary to clarify.....
August 9, 2019 Case Laws Income Tax

TDS u/s 195 - addition u/s.40(a)(i) - commission payable to the foreign agent - a person paying interest or any other sum to a non-resident is not liable to deduct tax......
August 9, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - return processed u/s 143(1) - Addition u/s 68 - Mere disclosure of receipt of unsecured loans would not be sufficient to avoid......
August 9, 2019 Case Laws Income Tax

Scope and applicability of Section 64(1)(iii) w.e.f. 1.4.1976 - from the date mention of that FY OR AY - liability can only be fastened on an individual if the same was.....
August 9, 2019 Case Laws Income Tax

Cessation of liability u/s 41(1) - conversion of the loan as well as the unpaid interest into share capital - when there was no writing off of liabilities and only the......
August 9, 2019 Case Laws Income Tax

Penalty u/sec. 271B - assessee had entered into only a single transaction and has bonafide belief that the transaction entered into by her leads to capital gains and not....
August 9, 2019 Case Laws Income Tax

Addition u/s 68 - LTCG on sale of penny stock - considering the vortex of evidences, the assessee has successfully discharged the onus cast upon him by provisions of......
August 9, 2019 Case Laws Income Tax

Disallowance of depreciation - revenue doubts existence of plant and machinery - assessee has neither able to substantiate by way of any agreements entered into by it,......
August 9, 2019 Case Laws Income Tax

Disallowance of homologation expenditure - approval of technical variation in any existing vehicle or any of the components - it were not only the initial stage for......
August 9, 2019 Case Laws Income Tax

TDS u/s 195 - payment was made towards quality rebate on export - assessee has established that it is a quality rebate with relevant documents which goes to reduce the......
August 9, 2019 Case Laws Income Tax

TDS u/s 195 - compensation paid for breach of contract for supply of material to foreign buyer - assessee’s failure to supply the export order which constitutes business....
August 9, 2019 Case Laws Income Tax

Capital gain on land sold - absolute ownership or not - It is not open for the Revenue to contend that to the exclusion of lessee, assessee alone must receive the entire....
August 9, 2019 Case Laws Income Tax

Addition by invoking the provisions of Section 56(2)(viia) which is applicable from 01/06/2010 - nothing is brought on record to substantiate that the shares were......
August 9, 2019 Case Laws Income Tax

Treatment of income surrendered during the survey - income subject to special rate of tax OR Business income - provisions of section 115BBE without allowing set off of......
August 9, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - Validity of Direction of CIT(A) u/s 150 - as per provisions of section 149(1)(b), notice u/s 148 could have issued by the end of......
August 9, 2019 Case Laws Customs

Refund claim - mere admission of an appeal would not by itself lead to the stay of the order being appealed against before this Court, it only indicates that the issue......
August 9, 2019 Case Laws Customs

Reversal of Cenvat Credit under coercion and threat of arrest - rule of law has to be followed and no officers of the respondent can take law in his own hands or take......
August 9, 2019 Case Laws Customs

Valuation of imported goods - Without any specific evidence of contemporaneous imports the assertion of contemporaneous price is baseless.
August 9, 2019 Case Laws Service Tax

Demand of service tax post GST regime - Section 174(2)(c) prima-facie seems to preserve the levy in so far as any liability to pay tax was incurred by the individual or.....
August 9, 2019 Case Laws Service Tax

CENVAT Credit - During the period, the credit cannot be utilised in excess of 20% of the amount of service tax payable on taxable output services. Therefore, if service.....
August 9, 2019 Case Laws Service Tax

Nature of activity - service or sale - supply of Tangible Goods services or not - work-wear rented out always remains within the exclusive possession of their clients......
August 9, 2019 Case Laws Central Excise

Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the......

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

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

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

H: Cash found in lockers linked to temple trust and educational foundatio...

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