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Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

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Showing 51 to 100 of 715 Records

123 4 5 6........ 15

August 30, 2019 Case Laws Indian Laws SC

Deemed extension of time for completion of the arbitration proceedings - beyond four months period from the date of first preliminary meeting - The time fixed for the......
August 30, 2019 Case Laws Insolvency and Bankruptcy AT

Initiation of CIRP - Financial Creditor or not - Appellant settled the dues in full or part by way of transfer of shares. Now it is for the Appellant to transfer the......
August 30, 2019 Case Laws Service Tax AT

C&F Agents Services - activities of receipt of the goods, storage of same, sale from depot, preparation of invoices, maintenance of records collection of the sale......
August 30, 2019 Case Laws VAT and Sales Tax HC

Scope of term "or otherwise" within the definition of "dealer" - Writ petitioner is carrying on business as a dealer not directly, but otherwise, even on an extreme......
August 29, 2019 Case Laws Income Tax HC

Disallowance u/s 37(1) - contribution/donation to educational institutions, trust etc. - the disallowance under Explanation 2 to Section 37(1) comes into play only when.....
August 29, 2019 Case Laws GST AAAR

Benefit of the exemption from GST - sensitizing farmers/ entrepreneurs; training students/ academia; undertaking testing for pathogens, quality of farms; supply of fish.....
August 29, 2019 Case Laws GST AAR

Levy of GST - amount received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered......
August 29, 2019 Case Laws GST AAR

Classification of goods - Cattle Feed in Cake form - from the invoices raised by them the product is identified as ‘Cattle feed’ and not as ‘groundnut oil cake’ - The......
August 29, 2019 Case Laws GST AAR

Rate of GST - supply of ‘Complementary Weaning Food Containing Amylase Activity’ - the food is packed in units containers - delivery at the designated centers - the GST.....
August 29, 2019 Case Laws GST AAR

Rate of GST - transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department - As the......
August 29, 2019 Case Laws GST AAR

Input tax credit - Procurement of medicines for personal consumption of employees - as per Section 17 (5) (g) of CGST/TNGST ACT, input tax credit is not available for......
August 29, 2019 Case Laws GST AAR

Input tax credit (ITC) - Procurement of health benefit equipments for personal consumption of employees - The fact of who pays for the goods and services here is......
August 29, 2019 Notifications Companies Law

Companies (Incorporation) Seventh Amendment Rules, 2019 - forms RD-1 and RD GNL-5, substituted.
August 29, 2019 Notifications Income Tax

Central Government constituted the National Committee for Promotion Social and Economic Welfare
August 29, 2019 Case Laws GST AAR

Levy of GST - GTA service - the cotton seed oil cake is not exempted under the GST Act in general and is also not covered under Notification No. 12/2017, thus being......
August 29, 2019 Case Laws GST HC

GST evasion - issuing bogus, false & fabricated bills - showing false supply of goods - the Commissioner is having power to arrest u/s 67 of CGST, if he has reasons to......
August 29, 2019 Case Laws Income Tax HC

Addition for the lesser cash in hand found as compared with the books of account - applicability of section 68 or 69A - it was not a case where money is not recorded in.....
August 29, 2019 Case Laws Income Tax HC

Power of Tribunal u/s 254 to dismiss the appeal in limine - non prosecution - the Tribunal erred in dismissing the appeal only on the ground of non prosecution without......
August 29, 2019 Case Laws Income Tax HC

Computation of LTCG - not granted of benefit of cost of acquisition - the tribunal has recorded reasons for remanding the matters to the AO in the light of the claim of.....
August 29, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - exemption u/s 10(4)(ii) - the assessee was under bonafide impression that she is a ‘person resident outside India’ as defined under FEMA - the......
August 29, 2019 Case Laws Income Tax AT

Violation of Section 144C - along with this draft assessment order, the AO has issued notice of demand u/s 156 and penalty notice u/s.274 r.w.s.271(1)(c) and therefore,.....
August 29, 2019 Case Laws Income Tax AT

Revision u/s 263 - AO drop the proceedings u/s 147 satisfying that no escapement earlier alleged - when for the AO it was no more open for him to travel to other......
August 29, 2019 Case Laws Income Tax AT

Addition of suppression of income from sale of wastage - assessee has considered the rate of wastage sale generated @ 0.73 per kg in the Books of accounts but has......
August 29, 2019 Case Laws Income Tax AT

Income accrued in India - FTS - Section 9(1)(vii)/DTAA with India-USA - service relates to supply chain Human Resources, Strategic Planning and marketing, Finance and......
August 29, 2019 Case Laws Income Tax AT

Penalty u/s. 271(1)(c) - scope of Section 275(1A) - once substantial question of law against quantum additions are admitted by Hon’ble HC u/s 260A, the tribunal shall......
August 29, 2019 Case Laws Income Tax AT

Penalty u/s 271AAB - income surrendered based on diary found in search - the assessee was having only income from house property and interest and not carrying on any......
August 29, 2019 Case Laws Income Tax AT

MAT computation - deduction of capital gains which are exempt u/s.54EC - the adjusted book profits would be further eligible to the benefits set out in the other......
August 29, 2019 Case Laws Income Tax AT

Bogus loss - when ultimate buyer and the seller operate from the same premises, why is the assessee roped in every time, and every time that happens, assessee incurs a......
August 29, 2019 Case Laws Income Tax AT

Income from the sale of the property - capital gains or business income - the quantum or number of investments i.e. whether the assessee invested in a single property or....
August 29, 2019 Case Laws Customs HC

Grant of CST Refunds - The FTP makes it clear that an EOU shall be entitled to the reimbursement of the CST on goods manufactured in India - the provisions in the FTP......
August 29, 2019 Case Laws Customs AT

Seizure of imported goods - misdeclaration of goods - when the mis-declaration was only in respect of 81 bales, Commissioner proceeded to redetermine the entire quantity....
August 29, 2019 Case Laws Customs AT

Illicit clearance - penalty on transporters - brass and copper scrap - any transporter, in the commercial sense, is merely required to deliver goods at the consigned......
August 29, 2019 Case Laws Customs AT

Reduction redemption fine & penalty - when the larger Bench has taken the view that redemption fine of 10% and penalty of 5% of the value of the imported goods, would be....
August 29, 2019 Case Laws Central Excise AT

Classification of goods - Multi Micro Nutrient Mixtures etc. - the correct classification of these items is under 3002 and not 3808
August 29, 2019 Case Laws Central Excise AT

CENVAT credit - common input services - the effect of reversal is as if no credit was availed in respect of the common services which were utilized for trading of the......
August 29, 2019 Case Laws Central Excise HC

Invocation of extended period of limitation - SCNs issued earlier are quashed - while issuing the present SCN, the same and/or similar set of facts could not be taken as....
August 29, 2019 Case Laws VAT and Sales Tax HC

Maintainability of appeal - statutory deposit - once an appeal was filed within the limitation period but the deposit of 12.5% of the disputed amount of tax is made......
August 29, 2019 Case Laws VAT and Sales Tax HC

Decision on objections - notice of Default assessment of tax, Interest and penalty - neither the three months period specified u/s 74(8) having been complied with nor......
August 29, 2019 Case Laws Service Tax HC

Whether activity of garbage disposal is liable to service tax - Dispute between service provider and recipient - Return of Fixed Deposit Receipts (FDRs) retained - Writ.....
August 29, 2019 Case Laws Service Tax AT

Scientific and technical consultancy service - the essential character of the service rendered by the appellant is scientific and technical consultancy service and the......
August 28, 2019 Case Laws Income Tax AT

Fresh claim of business expenses in return u/s 153A - because of disallowing the original claim of deferred revenue expenses the assessee has rightly raised the......
August 28, 2019 Notifications DGFT

Import Policy of polymethyl methacrylate under Exim code 39169032 of ITC (HS) 2017 - Schedule - 1 (Import Policy) is revised from 'Free' to 'Prohibited'
August 28, 2019 Notifications DGFT

Registration of vehicles imported by the vehicle manufactures or through their authorised representatives in India or by the organisation / citizen for personal use,......
August 28, 2019 Circulars Income Tax

Clarifications in respect of filling-up of the ITR forms for the Assessment Year 2019-20
August 28, 2019 Case Laws GST AAR

Providing services of financial assistance in the form of Loan - Benefit of exemption from GST - The said notification neither talks about related-unrelated party nor......
August 28, 2019 Case Laws GST AAR

GST is applied on supply of goods or services. If there are two values of any supply, then GST is to be taxed on the higher value of supply. Hence in this case, the......
August 28, 2019 Case Laws GST AAR

Classification of goods - tarpaulins made from High Density Polyethylene - classifiable as textile or plastic - a woven fabric if completely embedded in plastics or......
August 28, 2019 Case Laws GST AAR

Rate of IGST - export of single super phosphate(SSP) - fertilizer - since the SSP being exported is not to be used as fertiliser in India, as the place of supply,......
August 28, 2019 Case Laws GST AAR

Supply or not - Refundable Interest Free Deposit (assume ₹ 2500) - the amount of ₹ 2500/- will not attract the GST being the deposit unless the supplier......
August 28, 2019 Case Laws Income Tax HC

Deemed dividend u/s 2(22)(e) - taxability in hand of concern - proper reading of Section 2(22)(e) can only lead to one conclusion that the amount which is borrowed by......

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H: Penalty not automatic for audit report delay; 'reasonable cause' excus...

H: Tax authorities' arbitrary order quashed for disregarding reply withou...

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